scholarly journals Environmental taxation and the need for tax limits in the EU legal system = Fiscalidad ambiental y la necesidad de límites tributarios en el ordenamiento jurídico de la UE

2018 ◽  
Vol 10 (2) ◽  
pp. 497
Author(s):  
Carlos María López Espadafor
Keyword(s):  
European Union ◽  
Point Of View ◽  
Environmental Taxation ◽  
The European Union ◽  
Member States ◽  
Mineral Oils ◽  
State Taxes ◽  
Fiscal Pressure ◽  
Almost All ◽  
Fiscal Harmonization

Abstract: In spite of the fact that almost all the European Union member States have similar princi­ples of tax justice, there is not an express specification about them in the Primary Law of the Union. The institutions of the European Union have some tax competences given by their member States, specially highlighting fiscal harmonization of certain state taxes. The tax harmonization directives, despite this lack of express specification, cannot forget these principles of tax justice. The argument of the environmental taxation of hydrocarbons has been used to increase the fiscal pressure over the gasoline until a point where its legitimacy should be discussed, not only from the constitutional point of view, but also from the Euro­pean Union Treaties. Individual States are not the only ones responsible for this situation but also European Union institutions are, since the tax on mineral oils has been harmonized by European Union directives.Keywords: environmental taxation, European Union, limits.Resumen: A pesar del hecho de que en la mayoría de los Estados miembros de la Unión Europea existen unos principios de justicia tributaria similares, no existe una especificación expresa de éstos en el Derecho Originario de la Unión. Las instituciones de ésta tienen determinadas competencias en materia tributaria atribuidas por sus Estados miembros, especialmente en relación a la armonización fiscal de ciertos impuestos estatales. Las directivas de armonización fiscal, a pesar de esta falta de especificación expresa, no pueden olvidar estos principios de justicia tributaria. El argumento de la fiscalidad ambiental de los hidrocarburos ha sido utilizado para incrementar la presión fiscal sobre los carburantes hasta un nivel con respecto al cual sería discutible su legitimidad, no sólo desde el punto de vista constitucional, sino también desde la perspectiva de los Tratados de la Unión Europea. Los Estados individualmente considerados no son los únicos responsables de esta situación, sino que también lo son las instituciones de la Unión Europea, desde el momento en que la imposición sobre hidrocarburos se encuentra armoni­zada conforme a directivas de la Unión.Palabras clave: fiscalidad ambiental, Unión Europea, límites.

scholarly journals European Regional Inequalities: The Other Face of Development

2017 ◽  
Vol 9 (4) ◽  
pp. 163
Author(s):  
Celeste Perrucchini ◽  
Hiroshi Ito
Keyword(s):  
European Union ◽  
Empirical Evidence ◽  
Capita Income ◽  
Relevant Literature ◽  
Point Of View ◽  
The European Union ◽  
Per Capita Income ◽  
Member States ◽  
Eu Member States ◽  
Per Capita

Empirical evidence suggests an overall convergence in terms of GDP and per capita income occurring among the European Union (EU) Member States. Nevertheless, economic inequalities have been increasing at the regional level within European Union countries. Through the review of relevant literature, this study analyzes the increasing inequalities from an economical point of view, focusing on Italy and the UK as examples. First, a general overlook of the empirical evidence of the GDP and per capita income at national and sub-national levels will be presented. Second, an explanation of the possible causes of the results will be proposed through the use of economical and sociological theories. The findings of this research might uncover the relative inefficacy of EU Cohesion policies and point towards the necessity for deeper and more thoughtful measures to continue the convergence of Member States while preserving internal equilibria. This paper ends with discussions for the future directions of the EU.

The Municipal Map in Portugal

2019 ◽  
pp. 275-292
Author(s):  
Barbara Luize Iacovino Barreiros
Keyword(s):  
European Union ◽  
The European Union ◽  
Member States ◽  
Territorial Structure ◽  
Territorial Organization ◽  
Consequent Reduction ◽  
Almost All ◽  
Large Groups ◽  
Do So

The municipality is the basic territorial organization for almost all the Member States of the European Union and has approximately the same attributions in all these. Even so, the territorial structure of municipalities differs in each of the Member States, and it is possible to group them into two large groups: those that have implemented reforms with a consequent reduction in the number of these entities and those with a high number of municipalities. Although Spain is a neighbor of Portugal and Portugal gets some influences from France, in fact the territorial organization of municipalities corresponds to very different realities. Through this research you can see that Portugal did reform its municipalities while France and Spain failed to do so. However, they all recognize that there is a need to reform the territorial structure of municipalities.

scholarly journals An Analysis of Dynamic Changes in Selected Areas of Sustainable Development of the European Union Countries

2018 ◽  
Vol 18 (1) ◽  
pp. 93-107 ◽  
Author(s):  
Iwona Bąk ◽  
Katarzyna Cheba
Keyword(s):  
European Union ◽  
Sustainable Development ◽  
Methodological Approach ◽  
Point Of View ◽  
Reference Points ◽  
The European Union ◽  
Member States ◽  
The Sustainable Development ◽  
Eu Member States ◽  
The Individual

Abstract The aim of the study is to determine the pace and directions of changes (understood as: improvement or deterioration) occurring in selected areas of sustainable development of EU Member States. The paper analyzes dynamics of changes in selected areas of sustainable development monitored on the basis of headline indicators published by Eurostat from 2008 to 2015. In the paper, three variants of reference points of synthetic measure of development were considered. On the basis of the obtained results, the countries in which the improvement in the sustainable development and its deterioration can be observed were identified. The results have confirmed the existence of significant developmental disparities between EU Member States in this field, but it should be noted that the obtained results depend on the methodological approach both to the selection of features and the adoption of a specific standardization formula, as well as the considered variants of reference points. The results obtained can be utilized in subsequent years to examine the directions of change observed both from the point of view of European Union as one organization, and the individual EU Member States.

scholarly journals Aspects of The Evolution of Enterprises in Member States of The European Union

2021 ◽  
Vol 10 (3) ◽  
pp. 157
Author(s):  
Petrică Sorin Angheluță ◽  
Dumitru Alexandru Bodislav ◽  
Maria Loredana Popescu ◽  
Florina Bran
Keyword(s):  
European Union ◽  
New Technologies ◽  
Technological Development ◽  
Point Of View ◽  
The European Union ◽  
Member States ◽  
Industrial Base ◽  
Foreign Affiliates ◽  
Successful Business ◽  
The Way

A solid industrial base positively influences society as a whole. Business development is favored by the degree to which companies are active in the market. The article presents an analysis of employment in companies active in the Member States of the European Union. The evolution of the establishment of active enterprises according to their branches of activity is also addressed. Openness to local markets can lead to successful business activities. Cooperation between different companies can also be facilitated by new technologies. From the point of view of mobility, employment in foreign affiliates of domestic enterprises is another subdomain analyzed in the article. The way in which companies approach the field of expenditure can influence their activity. Thus, by increasing technological capacities and promoting innovation, technological development measures lead to the development of enterprises. The article presents an analysis of the way in which expenditure is shared at the level of enterprises in the Member States of the European Union.

The Legal Abyss of Discretion in the Resettlement of Refugees

2020 ◽  
Vol 32 (1) ◽  
pp. 54-85
Author(s):  
Tom de Boer ◽  
Marjoleine Zieck
Keyword(s):  
European Union ◽  
Point Of View ◽  
Fundamental Rights ◽  
European Convention ◽  
Burden Sharing ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Common European Asylum System ◽  
International Refugee Law

Abstract The world is experiencing its largest refugee crisis since the Second World War, and more than ever before, the lack of an equitable burden-sharing mechanism is making itself felt: the world’s poorest States are hosting most of the refugees. The durable solution of resettlement of refugees is, in theory, the principal means of securing responsibility sharing within the framework of international refugee law. In practice, this cannot be realized since fewer than 1 per cent of the world’s refugees can be resettled annually due to the small number of available resettlement places. However, initiatives are being developed to increase the number of States that offer resettlement places to refugees and hence the number of available resettlement places. Europe, too, traditionally lagging well behind in terms of the number of resettlement places it offers, is endeavouring to contribute more places. It must nonetheless be noted that Europe’s increasing support for resettlement is paired with a policy of extraterritorialization of asylum claims and minimization of ‘spontaneous’ refugee arrivals. If Europe indeed aims to replace the regular asylum system with controlled refugee resettlement, this will raise issues of access to asylum. While the current Common European Asylum System contains a plethora of procedural and substantive rights for asylum seekers, resettlement – due to its essentially discretionary nature – appears to take place in a legal void, that is, it appears to suffer from arbitrariness in the selection of refugees and a lack of procedural rights and legal remedies for the refugees involved in the resettlement process. The question is whether this is also the case with the European Union (EU) resettlement proposals and, if so, whether this can be sustained from a legal point of view. This article reviews these proposals, along with the current practice of refugee selection by EU Member States, and analyses them from a refugee rights perspective. It examines whether EU initiatives affect the discretionary nature of resettlement, and specifically analyses whether the 1950 European Convention for the Protection of Human Rights and Fundamental Freedoms and the Charter of Fundamental Rights of the European Union apply to the resettlement procedures of EU Member States and, if so, what rights could be invoked by the refugees involved under those instruments.

A Community of Principle

2020 ◽  
pp. 108-143
Author(s):  
Pavlos Eleftheriadis
Keyword(s):  
European Union ◽  
Point Of View ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Member States ◽  
Law Of Nations ◽  
Domestic Law ◽  
Rival View ◽  
The Eu

This chapter examines the question of the relations between EU law and domestic law from the point of view of a political theory of the European Union. It is common to see EU law under ‘federalism’ or under a theory of ‘statism’. These two views are outlined at the start of this chapter by examining various arguments made for them. They are both rejected. The chapter defends a rival view, the ‘internationalist’ reading of the EU, according to which it is a branch of the law of nations. A careful look at the EU treaties and the case law of the Court of Justice of the EU shows that the EU endorses an internationalist model based on equality and reciprocity. The EU does not replace the relation between citizens and political power. It does not establish a new constitutional law that replaces the national ones. It is a new way of organizing the relations between the various member states whose equality it fully respects. The coherence of European Union law is therefore not provided by uniformity imposed by a single master or constitutional rule, but is given by the political coordination of the laws of the member states achieved under the treaties. Coherence is achieved because the member states have adopted similar, although not identical, constitutional principles.

Joint Exercise of Sovereign Powers of the Member States of the European Union. The French Approach to Legal Understanding of the European Union

2020 ◽  
Vol 2 (4) ◽  
pp. 77-108
Author(s):  
P.-Y. Monjal ◽  
Keyword(s):  
European Union ◽  
Point Of View ◽  
Federal State ◽  
The European Union ◽  
Legal Doctrine ◽  
Legal Form ◽  
Member States ◽  
Legal Traditions ◽  
Long Time ◽  
Legal Understanding

Introduction. This article analyses the legal nature of the European Union (hereinafter referred to as the Union). The research presented in this article is based on two closely related theses. On the one hand, the Union is a legally qualifying entity, and on the other hand,the Unionists for a long time exercising legal (judicial) activism because they have been trying to form their own entity. Theoretical Basis. Methods. The object of the study is the legal identification of the Union and the semantic and conceptual category of ‘joint exercise of powers’. Taking into account the data from the analysis of doctrinal sources, Union law, applying the methodological tools of functionalism as a sociological and anthropological theory, which offers an explanation of the functioning of society based on elements that ensure stability, the author concludes that the stability manifest¬ed in the independence of the Union leads to the opposite effect – a break with the democratic foundations of states that united in the Union, yielding part of their sovereignty. Results. The author of the article concludes that the peculiarity of the Union lies in the particular way in which it exercises the state powers delegated to it. What distinguishes it from other categories of international governmental organisations is not so much the accumulation of powers, their scope and multipolarity, but rather how they are exercised. In this context, Member States are faced not so much with the deprivation of national powers as with a new manifestation of shared sovereignty embodied in the concept of shared exercise of powers. Discussion and Conclusion. From a legal point of view, the Union is a unique, distinctive legal and political entity. The Member States rejected the federal (state-legal) form of the Union. It cannot be reduced to an international intergovernmental organisation, although it borrows much from this legal category. The Union has many specific features in economic, political and legal terms that characterise it as a special subject of public international law. The concept of the Union reflects the legal traditions of the Member States. The author summarises in the article that French legal doctrine has been able to offer a theoretical vision of the Union in terms of the particularities of its political-legal culture. The author therefore believes that the joint exercise of powers is a tool that reveals the essence of the Union. This makes it difficult for France, which has a very developed concept of national sovereignty, to legal understanding of nature of the Union.

State aid for employment and competitiveness of the European Union countries - a legal and finance approach

2020 ◽  
Author(s):  
Piotr PODSIADLO
Keyword(s):  
European Union ◽  
Legal Regulation ◽  
State Aid ◽  
Point Of View ◽  
The European Union ◽  
Member States ◽  
Competition Mechanism ◽  
Eu Member States ◽  
Per Capita ◽  
New Jobs

Due to the imperfect functioning of labour markets in certain cases, State aid may be an appropriate instrument for creating new jobs and preserving existing ones. Legal regulation of the issue of State aid is an element of the competition mechanism protection, which was recognized in the Treaty on the Functioning of the European Union (TFEU). This paper discusses guidelines for implementation of art. 107–109 of the TFEU, from the point of view of State aid for employment. Statistical analysis was carried out on State aid granted by EU Member States in the period 2001–2018 – from the perspective of its impact on competitiveness of these countries. This should lead to verify the thesis that the amount of State aid granted by EU Member States for employment should be positively correlated with the size of the GDP per capita of these countries.

scholarly journals The Influence of EU Law on Public Administration in New Member States

2020 ◽  
Vol 5 (1) ◽  
pp. 48-61
Author(s):  
Radomír Jakab
Keyword(s):  
European Union ◽  
Public Administration ◽  
Administrative Law ◽  
Eastern European ◽  
The European Union ◽  
European Union Law ◽  
Member States ◽  
New Member States ◽  
Eastern European Countries ◽  
Almost All

The membership of Central and Eastern European countries in the European Union has influenced the development of almost all branches of law, including administrative law. The paper analyses the influence of European Union law on the fundamental object of interest of administrative law within new member states – on public administration and its laws. In this context, the influence on laws governing the organisation of public administration, laws governing the activities and tasks of public administration as well as laws governing processes in public administration will be assessed.

scholarly journals "CLUSTERING TAX ADMINISTRATIONS IN EUROPEAN UNION MEMBER STATES"

2021 ◽  
Vol 63 E ◽  
pp. 110-127
Author(s):  
Daniela PÎRVU ◽  
Amalia DUŢU ◽  
Carmen Mihaela MOGOIU
Keyword(s):  
European Union ◽  
Hierarchical Clustering ◽  
Union Member ◽  
Point Of View ◽  
Tax Administration ◽  
The European Union ◽  
Member States ◽  
Functional Models ◽  
European Union Member States ◽  
Comparative Information

"The European Union Member States use different organizational and functional models of tax administration that could determine better or worse performances. This paper analyzes the way of organization and operation of tax administrations in European Union Member States from the perspective of the 21 variables obtained based on the information made available on the OECD’s Tax Administration Comparative Information Series. Using the hierarchical clustering procedures, tax administrations in the European Union Member States were grouped into clusters. The purpose of this approach was to observe if the respective clusters can be associated with a certain grouping of the tax administrations, made according to their classification, from the point of view concerning the activity efficiency. The efficiency of the activity was evaluated based on 5 indicators developed in the specialty literature. The research showed that the tax administrations in the formed clusters can be found in one of the ranking parts. Therefore, the grouping of tax administrations based on variables that reflect their characteristics can be a useful tool in identifying an organization and functioning model for the tax administration that associated with a certain efficiency level."

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