Search results for " harmonisation"
showing 3 items of 13 documents
Zur Identität der Strafrechtswissenschaft in der Mehrebenen-Rechtsordnung
2014
The general scenario of the contemporary multi-level legal system raises several questions for the criminal law science, ranging from the relations between national and supra-national sources of law, to the interaction between different courts that, however, equally play a role in the protection of fundamental human rights. These new kinds of relationships among different legal sources and different courts are governed by new forms of mutual influence and interaction which are largely different from the traditional, deductive, mainly hierarchical, approaches. Upon clarifying the significance and the context in which these new relationships between the criminal law science and the multi-leve…
THE TRANS-ATLANTIC TRADE AND INVESTMENT PARTNERSHIP AND SOCIAL RIGHTS: WHAT KIND OF HARMONISATION?
2017
Il presente lavoro analizza il processo di negoziazione del Trattato di libero scambio tra USA ed Unione Europea, il Trans-Atlantic Trade and Investment Partnership (c.d. TTIP), con particolare riguardo all’impatto che potrebbe avere sui diritti sociali nel vecchio continente. Più in particolare, l’articolo analizza i rischi di abbassamento delle tutele che il TTIP avrebbe su contrattazione collettiva e licenziamenti, facendo leva su un argomento storico-giuridico: infatti le culture giuridiche degli Stati membri dell’Unione, nonostante presentino a volte marcate differenze, differiscono dal modello individualistico e liberale del diritto americano. In relazione al contenuto del TTIP viene …
THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION
2018
Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…