Search results for "Law and economics"
showing 10 items of 236 documents
OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'
2015
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming) workers violates the freedom of movement of workers (Art. 45 TFEU). This case prominently raises the issue of a differentiation not between nationals and non-nationals (i.e., "vertical discrimination"), but rather between different non-nationals (i.e., "horizontal discrimination") in the context of the taxation of payments of deemed employment expenses ("extraterritorial costs"). By clearly accepting …
Widening the scope of comparative political theory
2014
The Single CMO Regulation
2014
This chapter deals with IGOs in respect of one of four parts of agricultural products and foodstuffs within the direct protection system, namely wines (wine sector products) except aromatised wines which are covered by a separate regulation, i.e. the Aromatised Wines Regulation discussed within the next chapter. IGOs in respect of wines are currently regulated by the Single CMO Regulation within the framework of the common agricultural policy (CAP). The competence of EU institutions within the CAP is shared and is subject to the principle of proportionality.
Indirect Protection System
2014
As it was characterised in Chap. 5 of this book, protection of IGOs in the EU law consists of two protection systems: the direct protection system and the indirect protection system. If the first protection system is generally ensured through the applicable Regulations that are applicable without their further transposition into the national law of EU Member States, the other one is generally ensured through directives to be further transposed into the national law of EU Member States.
Estado de derecho y práctica de los derechos humanos
2016
This article is divided in two parts. In the first one it faces the concepts of (and relationship between) the rule of law and human rights. In the second one, this topic will be analyzed from the point of view of the evolution of law, what implies also the evolution of the rule of law. In the first part, the aim is to show that rule of law and human rights are two different but complementary practices, both able to realize different aspects of justice, both necessary for the success of law. The rule of law regards the way of decision making for coordination; human rights aim for the protection of fundamental interests of human beings. In different points these two practices interact, but i…
Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Leg…
2019
This article deals with case, X-GmbH (Case C-135/17) concerning the compatibility of German CFC legislation with regard to third countries. In Germany, CFC legislation only applies in cross-border situations and not in purely domestic situations. In general, the application of CFC legislation requires that the shareholders have control over the foreign subsidiary, that the foreign subsidiary be taxed at a lower rate and that it earn passive income. Concerning a special type of passive income, there is even no control requirement. In relation to other EU and EEA countries, Germany does not apply its CFC legislation if the taxpayer proves that the company carries on a genuine economic activit…
Blockchain Tokens From the Perspective of German Civil Law: An Updated View
2020
Tokens are increasingly being generated on the basis of blockchain technology, which are intended to embody certain rights and obligations as cryptographically secured electronic coupons or digital coupons or vouchers . This paper provides an overview of the current state of affairs and the legal discussion of recent years and examines the extent to which blockchain tokens can be included under the existing German civil law framework of the BGB (German Civil Code). The key question is how goods can be legally represented ("tokenised") digitally and effectively by tokens instead of in documents. There are several approaches to make tokens marketable. Among them are also those that let the "r…
Parliamentary Actors as Politicians
2018
The chapter discusses the horizon of chances of elected parliamentarians as politicians. Parliamentary representation is based on the freedom from dependence with its four classical faces: free speech, free mandate, freedom from arrest as well as free and fair elections. Special attention is given to the dualism between the partisan commitment as the basis of electing members and the freedom from dependence as the basic of parliamentary operations of members. The professionalisation of parliamentarians provides a condition to master the rules of procedure and rhetoric of debate in order to control government and bureaucracy.
Make It or Break It: The Break-Through Rule as a Break-Through for the European Takeover Directive?
2003
The break-through concept is the most recent idea to break the deadlock with respect to EU takeover legislation. As devised by the High-Level Group of Company Law Experts, chaired by the Dutch Jaap Winter, the break-through concept would do away with two of the most important types of impediments to takeovers within EU member states. The first part of the paper explores the break-through concept in some detail, particularly with respect to its premises, its two guiding principles - exclusive shareholder decisionmaking and proportionality, - and the justifications given by the Group for the proposed interventionist rules. The second part of the paper is dedicated to an analysis of the econom…