Search results for "Harmonisation"
showing 10 items of 23 documents
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…
Bottlenecks in diagnostics of mediterranean fish diseases
2020
Three independent Horizon 2020 projects are prioritising a common task of solving diagnostic issues using different approaches and strategies. PerformFISH focuses its research objectives on diagnostic methods, MedAID has prepared a diagnostic manual for the most devastating fish diseases of the Mediterranean and ParaFishControl has prepared a diagnostic manual on parasitic diseases of European aquaculture species. Currently, the projects are investing large collaborative efforts to reinforce their tasks and to deliver mutual and cutting-edge material on the subject. Nevertheless, further efforts for the harmonisation, standardisation and validation of diagnostic methods for infectious disea…
L'armonizzazione dei reati in Europa fra 'parabola' e 'piano inclinato': il caso della incriminazione dell'organizzazione criminale
2021
After recalling Alessandro Bernardi's contribution to the diffusion in Italy of attention to the issues of European criminal law, the contribution examines the gap between programmes and achievements in the harmonisation of European criminal law systems. According to a first approach, it has traced a sort of parabola, which is now in a downward phase. In this regard, the incrimination of criminal organisations is taken as a test case for assessing European criminal law harmonisation. A critical review is then made of the deficits in the creation of a common basis for combating criminal organisations, highlighting certain trends in the adaptation of Member States to the standards set by the …
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 …
L'harmonisation du droit pharmaceutique en Afrique de l’Ouest : le cas de l’UEMOA
2018
Health protection, the setting up of health security highly depend on an organization of the pharmaceutical market by the establishment of a common pharmaceutical market. In West Africa, particularly within WAEMU, the absence of such of market eases the rise in illicit drug market and impedes a free movement of health products between States. Yet, economic development involves an effective and secured health system. WAEMU’s member States awareness is emerging gradually, hence the necessity to join forces for better health protection ; therefore the long-awaited legal integration can be done through several means ; harmonization, unification, standardization. Harmonization is the means of le…
La corruzione tra privati in Italia: un bilancio critico
2017
Benché nell’ordinamento italiano abbia origini ancora relativamente recenti (risalendo al 2002 la sua introduzione), la corruzione tra privati ha da ultimo acquisito un nuovo volto con il d.lgs. n. 38/2017, che - per uniformarla allo standard europeo di incriminazione - ne amplia la portata incriminatrice sia rispetto alla platea di soggetti attivi, sia all’anticipazione della condotta illecita. Il passaggio dalla formulazione originaria, limitata all’ambito societario, all’attuale estensione a tutti gli enti privati, risponde alle esigenze di irrobustire l’azione di contrasto al fenomeno corruttivo, che continua a presentare una pervasività tale nella realtà italiana da richiedere un impeg…
The Case Law of the ECtHR in 2020 in the Light of the Principle of Systemic Harmonisation
2021
This article provides for an overview of some relevant developments in the case-law of the ECtHR in 2020. Priority will be given to Grand Chamber judgments and decisions and those of the Chambers deemed to be relevant from a substantial and procedural viewpoint. Given that in 2020 the Steering Committee for Human Rights published its report on ‘The Place of the European Convention of Human Rights in the International and European Legal Order’, the case-law will be selected and examined from the viewpoint of the principle of systemic harmonisation. The aim is highlighting positive and negative examples of application of general international law by the ECtHR, of cross-fertilisation between t…
The Harmonization of Academic Calendars in Europe : A Present View of Old Questions at Stake
1996
International audience
Matching beer with food : pairing principles, underlying mechanisms and a focus on aromatic similarity
2018
Pairing between beer and dishes emerges as a new trend in France. Beer promoters or gastronomy professionals need to offer high-quality advices in terms of beer and food pairing to their customers. Within this context, the objective of the research was to identify pairing principles and to better understand the underlying perceptual mechanisms. Determinants of food and beverage pairing were first analysed from experts’ discourses. Results showed that food and beverage pairings are governed by perceptual, conceptual and affective features, related to physio-chemical, perceptual and cognitive processes. Experts often mentioned “Aromatic Similarity” as one of the main pairing principles. This …
Sanctions for Legal Entities in South American and European Systems of Corporate Criminal Liability
2021
The present analysis of sanctions for cases of liability of legal entities for crimes (corporate criminal liability) adopts a two-fold comparative perspective. First, it focuses on the sanctions provided by the laws of those legal systems, in South America, which introduced such liability, especially in the last two decades after the United Nations’ treaties on organized crime and corruption. Then, it continues with a parallel overview of sanctioning choices in those Member States of the European Union which opted for such liability. The analysis highlights similar and different approaches both in the two contexts and within each of them. Overall, a process of “weak harmonization” of sancti…