Prohibition of Abuse of (Community) Law: The Creation of a General Principle of EC Law Through Tax

Author(s):  
Rita de la Feria
2007 ◽  
Vol 9 ◽  
pp. 43-80 ◽  
Author(s):  
Michal Bobek

On 1 may 2004, 10 new Member States joined the European Union. This meant inter alia that, save for the express derogations provided for in the Act of Accession, the entire mass of Community secondary legislation became binding in the new Member States. This principle of the immediate effects of Community law in the new Member States was provided for in Article 2 AA: From the date of Accession, the provisions of the original Treaties and the acts adopted by the institutions and the European Central Bank before Accession shall be binding on the new Member States and shall apply in those States under the conditions laid down in those Treaties and in this Act.


1963 ◽  
Vol 21 (1) ◽  
pp. 85-103 ◽  
Author(s):  
K. Lipstein

Introduction: TheProblems(1) Whichever is taken as the point of departure, a general principle of liability for injurious acts done intentionally or negligently, or a catalogue of individual protected interests, and whatever the wish to establish criteria of general liability, a comparison between some of the leading systems of the law of the Western World—both civil and common law—shows that it is impossible to get away from the individual situation, irrespective of the force of an existing, or the desire for the creation of, a general principle.


2001 ◽  
Vol 4 ◽  
pp. 15-23
Author(s):  
Petter Asp

During the past nine years, co-operation in criminal matters within the European Union has developed in a rather fascinating way. Before the Maastricht Treaty, which entered into force in 1993, there was not much co-operation in this area at all.During the time before Maastricht, the focus was on the creation of the internal market, on the rules on competition etc. and criminal law did not fall within the scope of the Treaties. Thus, although Community law had (and has) some implications for national criminal law and despite the fact that some conventions were agreed upon within the European Political Co-operation one cannot really say that criminal law questions were formally on the agenda before Maastricht.


1999 ◽  
Vol 2 ◽  
pp. 373-398 ◽  
Author(s):  
Albertina Albors Llorens

The judgments of the Community judicature are often subject to intense scrutiny by the media and by academic writers. The European Court of Justice, in particular, is regularly accused of being by and large an “activist” court, namely a court that construes EC law in the light of the objective the judges are trying to pursue. In particular, it is argued that the European Court uses the teleological method of interpretation to enhance the effectiveness of Community law at the expense of the written legal texts. Several studies have been published on the supposed “activist” role of the European Court and as many (or more) have been written in defence of the Court. The common denominator of all these works is that they are selective.



5.7 Types of Community law (primary and secondary legislation and case law of the European Court of Justice) There are several types of EC law each with different legal consequences. Some of the law that is developed in the Community immediately becomes part of the English legal system, other laws state a goal to be achieved within a timescale of years and the governments of the Member States are free to decide how best to comply with that law. Perhaps the choice of available types of law is one of the most difficult to understand when approaching the area for the first time. This chapter will run through the main issues and will be followed by a series of diagrams to assist your understanding. Characteristics of EC law are as follows. (1) It is of several types: (a) Primary law—articles in treaties. The superior form of law. (b) Secondary legislation: • Regulations: addressed to all Member States. • Directives: addressed to all Member States (which can appear as framework directives giving quite detailed guidance for changes to a large area). • Decisions: addressed to named Member States and/or individuals and organisations. • Recommendations (not legally binding). • Opinion (not legally binding). (c) Secondary law: decisions of the ECJ in individual cases and on matters referred to it as a preliminary reference with regard to interpretation of the Treaty of Rome. The legal authority for this power is found in Article 234 (formerly 177) of the Treaty of Rome. (2) Community law is produced by different partnerships between the institutions: the Council, the Commission, the European Parliament; or by institutions with the authority acting alone: the Council, the Commission, the European Court. The Union website at www.europe.eu.int has guides to the creation of legislation and copies of all legislation and case law for the Union going back to the 1950s. (3) Community law has varying degrees of: • legal effect; and • legal consequences, depending on whether it is primary or secondary law. With regard to secondary legislation, it depends on what type of secondary legislation it is. Some types of secondary legislation request that Member States ensure a goal is achieved within a timescale, leaving it up to the State to determine how the goal should be achieved. These types of legal rules are said to be binding as to ‘outcome’.

2012 ◽  
pp. 156-156

2007 ◽  
Vol 9 ◽  
pp. 43-80
Author(s):  
Michal Bobek

On 1 may 2004, 10 new Member States joined the European Union. This meant inter alia that, save for the express derogations provided for in the Act of Accession, the entire mass of Community secondary legislation became binding in the new Member States. This principle of the immediate effects of Community law in the new Member States was provided for in Article 2 AA: From the date of Accession, the provisions of the original Treaties and the acts adopted by the institutions and the European Central Bank before Accession shall be binding on the new Member States and shall apply in those States under the conditions laid down in those Treaties and in this Act.


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