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Customs Law of the European Union
Today, global competition obliges companies dealing in international trade to modernize their procedures of delivery in order to minimize the customs burden and simplify the relation with customs authorities. Customs planning is the current option to be effective in the worldwide marketplace. However, customs officials are facing new challenges: they must ensure the smooth flow of trade while applying necessary controls on the one hand, while protecting the health and safety of the Community's citizens on the other. To achieve and maintain the correct balance between these demands, control methods are constantly evolving raising major challenges to those charged with planning and compliance....
Fundamentos de Fiscalidad Empresarial en Esquemas
La tributación empresarial es tremendamente compleja y, por ello, su aprendizaje requiere muchos años de esfuerzo y dedicación. En todo caso, junto a los especialistas que asumen la responsabilidad del asesoramiento fiscal, existen otros muchos profesionales especializados en otras materias que también querrían tener unos conocimientos básicos de tributación empresarial.Aunque existe una amplia bibliografía tributaria que facilita el estudio de todos los impuestos del sistema, lo cierto es que existen pocos libros dedicados a explicar de forma simplificada la incidencia de los tributos en la actividad empresarial. Es verdad que la elaboración de este tipo de materiales es difícil, ...
A Guide to the Anti-Tax Avoidance Directive
This book provides a concise, practical guide to the European Union’s Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD’s five specific anti-avoidance rules, its chapters explain the background of those rules, the directive’s interactions with relevant jurisprudence, and the challenges posed to the ATAD’s interpretation and implementation in domestic law.
The Horizontal Effect of Fundamental Rights in the European Union
This book analyses the horizontal effect of fundamental rights in the European Union, from a constitutional perspective. It advances two main arguments: First, it argues that the horizontal effect of fundamental rights (i.e. their application to disputes between private parties) cannot be usefully discussed based on the existing EU horizontality doctrine, which associates horizontality with the exercise of horizontal direct effect only. That doctrine is characterised by a series of overly technical rules as to how the latter may be produced and has a case-specific nature that lacks overall constitutional coherence. Secondly, the book argues that a substantive theory of horizontality is requi...
The EU General Data Protection Regulation (GDPR)
This new book provides an article-by-article commentary on the new EU General Data Protection Regulation. Adopted in April 2016 and applicable from May 2018, the GDPR is the centrepiece of the recent reform of the EU regulatory framework for protection of personal data. It replaces the 1995 EU Data Protection Directive and has become the most significant piece of data protection legislation anywhere in the world. The book is edited by three leading authorities and written by a team of expert specialists in the field from around the EU and representing different sectors (including academia, the EU institutions, data protection authorities, and the private sector), thus providing a pan-Europea...
The Shaping of EU Competition Law
A ground breaking study of how the interaction between the European Commission and the EU Courts has shaped EU competition law.
Firm Dominance in EU Competition Law
How does it come about that a certain firm dominates a market? Can an understanding of this process lead to a more effective enforcement of competition law? That is the question approached in this compelling book. The author reviews the European Union’s (EU’s) Article 102 case law, comparing it with United States (US) provisions, demonstrating that new ways of looking at market power are needed – today’s tech giants differ from older monopolies. He clarifies the role of dominant firms in the competitive process, proposing that conduct should be scrutinized differently depending on the source of market power, rather than using the same approach for all dominant undertakings. Supportin...
National Courts and Preliminary References to the Court of Justice
This innovative book examines why national courts refer preliminary references to the European Court of Justice (ECJ), and what the referring court does with the answers. Jasper Krommendijk highlights the three core stages in the interaction between national courts and the ECJ: question, answer and follow-up, shedding new light on this under-explored area.
Conflict of Laws and the Internet
In this thoroughly revised second edition, Pedro De Miguel Asensio presents a practical analysis of jurisdiction, choice of law, and recognition and enforcement of judgments in the context of online activities, examining areas where private legal relationships are most affected by the Internet. Addressing the tension between the ubiquity of the Internet and the territorial nature of national legal orders, the author sets out the latest developments across multiple jurisdictions in this dynamic field.
The Uk-Eu Withdrawal Agreement: A Commentary
This title presents the Withdrawal Agreement between the UK and EU and breaks down the articles covered in the Agreement to provide context and commentary. It covers topics such as free movement, financial settlements, and transitions. Each section presents the relevant parts of the Agreement and provides insightful analysis of each topic.
