scholarly journals The Roots of Legal Problems Arising in the Course of Automatic Exchange of Information in Tax Matters Between the EU and Russia

2021 ◽  
Vol 9 (4) ◽  
pp. 99-127
Author(s):  
Gennadi Tolstopyatenko ◽  
Stanislav Ageev
Keyword(s):  
European Union ◽  
Point Of View ◽  
International Standards ◽  
The European Union ◽  
Legal Basis ◽  
National Legislation ◽  
Exchange Of Information ◽  
Legal Problems ◽  
The Right ◽  
The Eu

This article is devoted to the roots of material and procedural legal problems arising in the course of the automatic exchange of information between the European Union (EU) and Russia. This matter is topical since automatic exchange of information is a method of cooperation between tax authorities from different countries that is new and rapidly developing. From our point of view, it is high time to discuss some of the legal problems that are inherent in automatic exchange of information. As far as we can see, the fundamental problems are: (1) th problem of choosing an appropriate legal basis for automatic exchange of information and (2) the problem of the international standards for automatic exchange of information developed by the Organisation for Economic Co-operation and Development (OECD) being implemented to differing extents in the national legislation of different countries. In this article we suggest ways of solving the aforementioned problems in order to make automatic exchange of information between the EU and Russia more comfortable at the intergovernmental level. The solution of these problems will help to concentrate on another issue – the problem of protecting taxpayers’ rights, primarily the right to confidentiality, which is beyond the scope of this article but still very important in the light of the enhancement of global tax transparency.

Austrian Veto against European Union Membership Negotiations with Turkey

2020 ◽  
Vol 8 (1) ◽  
pp. 103-122
Author(s):  
Ewa Kaczan-Winiarska
Keyword(s):  
European Union ◽  
European Commission ◽  
Security Policy ◽  
Negotiation Process ◽  
Point Of View ◽  
The European Union ◽  
Strategic Partner ◽  
Key Factor ◽  
European Standards ◽  
The Eu

The Austrian government is extremely sceptical about the accession negotiations which are conducted by the European Commission on behalf of the European Union with Turkey and calls for the negotiation process to end. Serious reservations of Vienna have been raised by the current political situation in Turkey under the rule of President Recep Tayyip Erdogan, as well as by the standards of democracy in Turkey, which differ greatly from European standards. Serious deficiencies in rule of law, freedom of speech and independence of the judiciary, confirmed in the latest European Commission report on Turkey, do not justify, from Vienna’s point of view, the continuation of talks with Ankara on EU membership. In fact, Austria’s scepticism about the European perspective for Turkey has a longer tradition. This was marked previously in 2005 when the accession negotiations began. Until now, Austria’s position has not had enough clout within the European arena. Pragmatic cooperation with Turkey as a strategic partner of the EU, both in the context of the migration crisis and security policy, proved to be a key factor. The question is whether Austria, which took over the EU presidency from 1.7.2018, will be able to more strongly accentuate its reservations about Turkey and even build an alliance of Member States strong enough to block Turkey’s accession process.

TRENDS IN THE FORMATION OF POLAND'S ENERGY POLICY IN THE FUEL AND ENERGY SECTOR OF THE EU COUNTRIES

2021 ◽  
Vol 2 (11) ◽  
pp. 167-173
Author(s):  
Mihail V. Rybin ◽  
◽  
Alexander A. Stepanov ◽  
Nadezhda V. Morozova ◽  
◽  
...  
Keyword(s):  
European Union ◽  
Energy Policy ◽  
Energy Sector ◽  
Green Energy ◽  
Point Of View ◽  
The European Union ◽  
The Russian Federation ◽  
Regional Programs ◽  
The Eu ◽  
Fuel And Energy Sector

The article reveals and analyzes conceptual approaches to the formation of strategic directions of energy policy of the European Union and Poland in the first decades of the XXI century. A critical assess-ment is given from the point of view of international cooperation in the field of energy between the Russian Federation, Poland and the EU as a whole and, in particular, European, national and regional programs for the transformation of the fuel and energy sector in the conditions of decarbonization and transition to green energy.

scholarly journals Comentarios a la propuesta del Parlamento Europeo y del Consejo del certificado verde digital. Protección de datos sanitarios y análisis ético jurídico

Bioderecho.es ◽  
2021 ◽  
Author(s):  
Gloria María González Suárez
Keyword(s):  
European Union ◽  
European Commission ◽  
Health Data ◽  
Current Situation ◽  
Point Of View ◽  
Free Movement ◽  
The European Union ◽  
Legal Questions ◽  
Ethical Point ◽  
The Right

Con motivo de la situación actual a la que nos enfrentamos por la pandemia de la COVID-19 se ha planteado en diversas ocasiones la implantación de un certificado verde digital. El 17 de marzo de 2021 la Comisión Europea presentó una propuesta de creación del certificado con el fin de facilitar el ejercicio del derecho a la libre circulación dentro de la Unión Europea durante la pandemia. Todo ello plantea diversas cuestiones jurídicas en cuanto a la protección de datos sanitarios, el derecho a la libre circulación y la eficacia y proporcionalidad de medidas que deben ser objeto de análisis tanto desde el punto de vista jurídico como del punto de vista ético ya que, en ciertas ocasiones la aplicación de medidas puede afectar al derecho a la igualdad de los ciudadanos. Due to the current situation we are facing due to the COVID-19 pandemic, the implementation of a digital green certificate has been proposed on several occasions. On March 17, 2021, the European Commission presented a proposal to create the certificate in order to facilitate the exercise of the right of free movement within the European Union during the pandemic. All this raises various legal questions regarding the protection of health data, the right of free movement and the efficacy and proportionality of measures that must be analyzed from both the legal and ethical point of view since, on certain occasions the application of measures may affect the right of equality of citizens.

scholarly journals Renewable energy resources in the EU (Policy scenario)

2013 ◽  
pp. 143-146
Author(s):  
Orsolya Nagy
Keyword(s):  
Climate Change ◽  
European Union ◽  
Renewable Energy ◽  
Energy Use ◽  
Biomass Energy ◽  
Energy Resources ◽  
The European Union ◽  
Renewable Energy Resources ◽  
The Right ◽  
The Eu

The use of renewable energies has a long past, even though its share of the total energy use is rather low in European terms. However, the tendencies are definitely favourable which is further strengthened by the dedication of the European Union to sustainable development and combat against climate change. The European Union is on the right track in achieving its goal which is to be able to cover 20% its energy need from renewable energy resources by 2020. The increased use of wind, solar, water, tidal, geothermal and biomass energy will reduce the energy import dependence of the European Union and it will stimulate innovation.

Free Movement and Discrimination: Evidence from Europe, the United States, and Canada

2013 ◽  
Vol 15 (1) ◽  
pp. 91-110 ◽  
Author(s):  
Willem Maas
Keyword(s):  
United States ◽  
European Union ◽  
International Migration ◽  
Mutual Recognition ◽  
The United States ◽  
Free Movement ◽  
The European Union ◽  
Good Test ◽  
The Right ◽  
The Eu

Abstract This article surveys some general lessons to be drawn from the tension between the promise of citizenship to deliver equality and the particularistic drive to maintain diversity. Democratic states tend to guarantee free movement within their territory to all citizens, as a core right of citizenship. Similarly, the European Union guarantees (as the core right of EU citizenship) the right to live and the right to work anywhere within EU territory to EU citizens and members of their families. Such rights reflect the project of equality and undifferentiated individual rights for all who have the status of citizen. But they are not uncontested. Within the EU, several member states propose to reintroduce border controls and to restrict access for EU citizens who claim social assistance. Similar tensions and attempts to discourage freedom of movement also exist in other political systems, and the article gives examples from the United States and Canada. Within democratic states, particularly federal ones and others where decentralized jurisdictions are responsible for social welfare provision, it thus appears that some citizens can be more equal than others. Principles such as benefit portability, prohibition of residence requirements for access to programs or rights, and mutual recognition of qualifications and credentials facilitate the free flow of people within states and reflect the attempt to eliminate internal borders. Within the growing field of migration studies, most research focuses on international migration, movement between states, involving international borders. But migration across jurisdictional boundaries within states is at least as important as international migration. Within the European Union, free movement often means changing residence across jurisdictional boundaries within a political system with a common citizenship, even though EU citizenship is not traditional national citizenship. The EU is thus a good test of the tension between the equality promised by common citizenship and the diversity institutionalized by borders.

6. Free movement of persons

2020 ◽  
pp. 121-153
Author(s):  
Matthew J. Homewood
Keyword(s):  
European Union ◽  
Member State ◽  
General Principle ◽  
Internal Market ◽  
Free Movement ◽  
The European Union ◽  
Scope Of Application ◽  
Free Movement Of Persons ◽  
The Right ◽  
The Eu

This chapter discusses the law on the free movement of persons in the EU. Free movement of persons is one of the four ‘freedoms’ of the internal market. Original EC Treaty provisions granted free movement rights to the economically active—workers, persons exercising the right of establishment, and persons providing services in another Member State. The Treaty also set out the general principle of non-discrimination on grounds of nationality, ‘within the scope of application of the Treaty’. All these provisions are now contained in the Treaty on the Functioning of the European Union (TFEU). Early secondary legislation granted rights to family members, students, retired persons, and persons of independent means. The Citizenship Directive 2004/38 consolidated this legislation.

Calls of Duty: Romanian Politicians’ Deontological Discursive Strategies for Securing Free Movement in the European Union

2017 ◽  
Vol 25 (3) ◽  
pp. 43-66
Author(s):  
Saila Heinikoski
Keyword(s):  
European Union ◽  
Free Movement ◽  
The European Union ◽  
Member States ◽  
Prime Ministers ◽  
Discursive Strategies ◽  
Eu Member States ◽  
Different Types ◽  
The Right ◽  
The Eu

This article discusses how the right to free movement within the European Union is presented as a matter of obligation, a duty of the other EU member states, in the discourse of Romanian Presidents and Prime Ministers (2005–2015). An examination of speeches and other statements from these politicians illuminates Romanian political reactions during the period when Romania became an EU member state, and reflects perceptions of Europeanness and European agreements. These issues take on an additional contemporary significance in the context of the Brexit negotiations, and they also add to the broader debate on whether EU norms and obligations are seen as being both just and equally applied. By analysing different types of argumentative topoi, I examine the deontological (obligation-based) argumentation employed in the free movement context. Furthermore, I examine to what extent these arguments are invoked in support of the right to free movement and who this right applies to. I argue that for Romanian politicians, deontological free movement arguments are connected to other states’ compliance with European treaties and to demands for equal application of European rules without discrimination, or the delegation of responsibility to others. This manifested itself most frequently in the calls for the EU and its member states to do their duty by treating Romanians equally to other EU citizens.

China’s peripheral diplomacy: Repeating Europe’s errors in dealing with the neighbourhood

2018 ◽  
Vol 4 (3) ◽  
pp. 258-272 ◽  
Author(s):  
Mor Sobol
Keyword(s):  
European Union ◽  
Comparative Analysis ◽  
Research Question ◽  
European Neighbourhood Policy ◽  
The European Union ◽  
European Counterpart ◽  
The Right ◽  
The Eu

The European Union (EU) and China are on a quest to establish themselves as global actors. Still, both powers first need to create a stable neighbourhood that will not threaten their interests. Consequently, in 2004 the EU launched the European Neighbourhood Policy (ENP), while in 2013 China’s Peripheral Diplomacy (CPD) was introduced. Against this background, this article aims to conduct a comparative analysis of both initiatives. Specifically, as there is a wide agreement that the ENP has failed to generate any impact on the EU’s periphery, the research question is: To what extent could the CPD transcend the problems of its European counterpart? The article posits that both policies are rather similar in their inability to strike the right balance between protecting core interests and acknowledging the neighbours’ needs. Thus, it is likely that the CPD, just like the ENP, will remain a policy with big potential but without effective results.

scholarly journals Preparation of a Legislative Proposal in the Multilingual Legal System of the European Union

2016 ◽  
Vol 45 (1) ◽  
pp. 37-50
Author(s):  
Anna Doliwa-Klepacka
Keyword(s):  
European Union ◽  
Legal System ◽  
The European Union ◽  
Language Version ◽  
Eu Member States ◽  
Legislative Proposal ◽  
Official Languages ◽  
The Right ◽  
Right Of Access ◽  
The Eu

Abstract The principle of multilingualism in the legal system of the European Union is one of the key elements that guarantees, among others, the right of access to EU legislation. It is particularly important not only in the sphere of the direct application of the EU law, but also in the sphere of access to information during the lawmaking procedures at the EU institutions. A special case is, however, a stage of preparing a draft legislative proposal by the European Commission. The EU member states agree to limit the use of official language version to the working documents for “working” languages of the Commission, i.e. English, French and German. In practice, English and French are the most widely used languages for the working arrangements in the preparation of the draft legislation, mainly due to costs of the necessary translations and an effectiveness of this stage. This article presents a course of the stage of the drafting a legislative proposal by the Commission and illustrates the scope of work partly exempted from the obligation to ensure the full application of the principle of equivalence of all the official languages of the European Union.

“Environmental Crime in Europe” by Andrew Farmer, Michael Faure and Grazia Maria Vagliasindi (eds.)

elni Review ◽  
2018 ◽  
pp. 28-28
Author(s):  
Nicola Below
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Environmental Crime ◽  
Point Of View ◽  
Implementation Study ◽  
The European Union ◽  
Union Action ◽  
Eu Project ◽  
The Eu

The book “Environmental Crime in Europe” by the editors Andrew Farmer, Michael Faure and Grazia Maria Vagliasindi is the second edited volume of the the EU-project “European Union Action to Fight Environmental Crime" (EFFACE). The book is a follow-up to the results of the research strand of EFFACE dealing with actors, instruments and institutions involved in the fight against environmental crime and goes beyond a mere technical implementation study. The aim of this collection is to explore how environmental crime is controlled and environmental criminal law is shaped and implemented within the European Union and its Member States, from a technical and practical point of view. This article reviews the book.

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