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Judging European Democracy
In several EU Member States, constitutional courts have reviewed European law on its compatibility with national constitutional law. These judgments deal with issues of major importance such as EU democratic legitimacy, the protection of fundamental rights, and the status of national sovereignty within the EU. Yet should national courts decide such issues of key constitutional significance for the EU? Or is it more democratic to leave these matters to political institutions that represent Europe's citizens and are politically accountable to them? In Judging European Democracy, Nik de Boer argues that the national courts' review of European law can actually constrain democratic debate over th...
The Max Planck Handbooks in European Public Law
The Max Planck Handbooks in European Public Law series describes and analyzes the public law of the European legal space, an area that encompasses not only the law of the European Union but also the European Convention on Human Rights and, importantly, the domestic public laws of European states. Recognizing that the ongoing vertical and horizontal processes of European integration render legal comparison the task of our time for both scholars and practitioners, the project aims to foster a better understanding of the specific European legal pluralism and, ultimately, to contribute to the legitimacy and efficiency of European public law. The first volume of the series began this endeavour wi...
The Jurisprudence of Constitutional Conflict in the European Union
A comparative and comprehensive account of the jurisprudence of constitutional conflict between the Court of Justice and national courts with the power of constitutional review. This monograph addresses the incidences of, and reasons for, constitutional clashes in the application and enforcement of EU law. It aims to determine how the principle of primacy of EU law works in reality and whether the jurisprudence of the courts under analysis supports this concept. To this end, the book explores the three areas of constitutional conflict: ultra vires review, identity review, and fundamental rights review. The book substantiates the descriptive and strengthens the normative contributions of the ...
National Union Catalog
Includes entries for maps and atlases.
Judicial Interpretation of Tax Treaties
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
