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The Constitutional Jurisprudence of the Federal Republic of Germany
Kommers's comprehensive work surveys the development of German constitutional doctrine between 1949, when the Federal Constitutional Court was founded, and 1996. Extensively revised and expanded to take into account recent developments since German unification, this second edition describes the background, structure, and functions of the Court and provides extensive commentary on German constitutional interpretation, and includes translations of seventy-eight landmark decisions. These cases include the highly controversial religious liberty and free speech cases handed down in 1995.
European Constitutional Language
Provides a systematic analysis of both the historical development and current interpretation of constitutional law discourse in Europe.
The Worlds of European Constitutionalism
The idea of the EU as a constitutional order has recently taken on renewed life, as the Court of Justice declared the primacy of EU law not just over national constitutions but also over the international legal order, including the UN Charter. This book explores the nature and character of EU legal and political authority, and the complex analytical and normative questions which the notion of European constitutionalism raises, in both the EU's internal and its external relations. The book culminates in a dialogical epilogue in which the authors' arguments are questioned and challenged by the editor, providing a unique and stimulating approach to the subject. By bringing together leading constitutional theorists of the European Union, this book offers a sharp, challenging and engaging discussion for students and researchers alike.
A Comparative Look at Regulation of Corporate Tax Avoidance
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in wh...
Comparative Income Taxation
The purpose of this book is to compare different solutions adopted by nine industrialized countries to common problems of income tax design. As in other legal domains, comparative study of income taxation can provide fresh perspectives from which to examine a particular national system. Increasing economic globalization also makes understanding foreign tax systems relevant to a growing set of transnational business transactions. Comparative study is, however, notoriously difficult. Full understanding of a foreign tax system may require mastery not only of a foreign language, but also of foreign business and legal cultures. It would be the work of a lifetime for a single individual to achieve...
Europe in Search of Her Soul
The civilization of the modern world takes its origins in the Renaissance in Europe. A Historical reconstruction of the creation of modern Europe since the Renaissance leads to a thorough understanding of the critical and constituent elements that are characteristic of the mindset of Europe and its people. These principal elements are the growing individual consciousness and the role played by the individual in society, the specific European view on progress, and the unique European view on growth. Science and technology are the foundation and basic melody of the Western model of capitalism and life in modern Europe. In their combination, this complex of factors and forces has driven Europe ...
Outsourcing Rulemaking Powers
Outsourcing Rulemaking Powers identifies the shared constitutional principles that determine the limits to the outsourcing of rulemaking powers. Through the examination of multiple countries, this book argues that there should be minimal legal safeguards to which all rules must heed, in particular those made by autonomous public or private actors.
Saving Europe
Three times in the few years since the global financial crisis erupted, the euro has come close to extinction, endangering both the world economy and history's most ambitious project in shared sovereignty. Yet each time, the case for a common currency proved to be more compelling than its weaknesses, and the euro survived. Saving Europe reveals how the nexus of international economics and national politics pushed monetary union to the brink of a breakup, how that disastrous development was avoided, and why the long-term viability of a common currency challenges politics as we know it. Carlo Bastasin reveals and analyzes what has been happening behind the scenes in European negotiations since...
The Abuse of Constitutional Identity in the European Union
The idea of constitutional identity has been central to the negotiation of authority between EU and national constitutional orders. Many national constitutional courts have declared that the reach of EU law is limited by certain core elements of the national constitution, often labelled 'constitutional identity'. With the rise of illiberal democracies within the EU, the idea of constitutional identity has increasingly come under criticism, being seen as easily embedded in authoritarian, nativist rhetoric and vulnerable to being abused. In The Abuse of Constitutional Identity in the European Union, Julian Scholtes provides novel insights into how European authoritarians have utilised the conc...
