Compliance In The Enlarged European Union
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Compliance In The Enlarged European Union
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Author : Gerda Falkner
language : en
Publisher:
Release Date : 2008
Compliance In The Enlarged European Union written by Gerda Falkner and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Compliance categories.
Compliance In The Enlarged European Union
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Author : Gerda Falkner
language : en
Publisher: Ashgate Publishing, Ltd.
Release Date : 2008
Compliance In The Enlarged European Union written by Gerda Falkner and has been published by Ashgate Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Social Science categories.
This book offers a rigorous empirical and theoretical analysis of the implementation of EU legislation and its effect in the wake of the accession of ten new member states to the EU in 2004. The authors offer in-depth empirical case studies of three of the most significant pieces of EU social legislation: the Working Time Directive, the Equal Treatment Directive and the Employment Equality Directive.
Tax Compliance Costs For Companies In An Enlarged European Community
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Tax Compliance Costs For Companies In An Enlarged European Community written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-01 with Law categories.
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Compliance In The Enlarged European Union
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Author : Gerda Falkner
language : en
Publisher: Routledge
Release Date : 2016-12-05
Compliance In The Enlarged European Union written by Gerda Falkner and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-05 with Social Science categories.
This book offers a rigorous empirical and theoretical analysis of an important dimension of European integration - the implementation of EU legislation and its effect in the wake of the accession of ten new member states to the EU in 2004. The authors concentrate on the key field of social policy, which is of vital interest for the viability of the welfare state and the future of labour law standards in Europe. Following on from a previous prize-winning study, Complying with Europe: EU Harmonization and Soft Law in the Member States, this new volume looks at how EU social legislation works in practice, particularly in Central and Eastern European countries. The authors offer in-depth empirical case studies of three of the most significant pieces of EU social legislation: the Working Time Directive, the Equal Treatment Directive and the Employment Equality Directive. Their analysis makes it possible for the authors to make useful generalizations for the policy field as a whole.
European Union Enlargement And Integration Capacity
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Author : Tanja Börzel
language : en
Publisher: Routledge
Release Date : 2017-10-24
European Union Enlargement And Integration Capacity written by Tanja Börzel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-24 with Political Science categories.
The effects of the Eastern enlargement, the biggest so far, are still felt across the European Union (EU). Many warned the EU was about to overreach the limits of its integration capacity. More than a decade later, this book presents a broad-based and systematic evaluation of the 2004–2007’s enlargement and its impact on the EU. In contrast to widespread scepticism, our results show that the EU’s integration capacity has been strong. Credible accession conditionality and pre-accession assistance have had a positive impact on democracy, governance capacity, and economic transformation, at least before accession. After accession, EU institutions have proven resilient. Eastern enlargement has not affected negatively the legislative capacity of the EU. It has not led to a deterioration of compliance and implementation of EU law either; initial differentiated integration has quickly returned to normal levels. This generally positive assessment stands in stark contrast with increasing public opposition to future EU enlargements. We identify some less known sources of such opposition: the lack of communication and political debate about enlargement between EU leaders and their citizens. Public opposition undermines the credibility of EU conditionality, which is crucial for having a positive impact on neighbouring countries in the future. The chapters in this book originally appeared in a special issue in the Journal of European Public Policy.
Europeanization And Regionalization In The Eu S Enlargement To Central And Eastern Europe
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Author : J. Hughes
language : en
Publisher: Springer
Release Date : 2004-10-12
Europeanization And Regionalization In The Eu S Enlargement To Central And Eastern Europe written by J. Hughes and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-12 with Political Science categories.
This book is a study of EU conditionality and compliance during the enlargement to the Central and Eastern European candidate countries. EU conditionality for membership is widely understood as having been a driving force for Europeanization, providing incentives and sanctions for compliance or non-compliance with EU norms, such as the 'Copenhagen Criteria' and the adoption of the acquis communautaire . By taking regional policy and regionalization as a case study, this book provides a comparative analysis of the effects of conditionality on the Central and East European countries and explores the many paradoxes and weaknesses in the use of EU conditionality over time.
Improving Policy Implementation In An Enlarged European Union
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Author : Phedon Nicolaides
language : en
Publisher:
Release Date : 2003
Improving Policy Implementation In An Enlarged European Union written by Phedon Nicolaides and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Administrative agencies categories.
Subnational Authorities And The European Union
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Author : Stephan Lutzenberger
language : en
Publisher: Springer Nature
Release Date : 2022-02-21
Subnational Authorities And The European Union written by Stephan Lutzenberger and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-21 with Political Science categories.
The European Union, as a regulatory polity based on integration through law, arguably relies more on legal compliance with its policies than any other political system. Proceeding from this point of departure, this book puts the spotlight on the subnational tier and scrutinizes its role in ensuring compliance. Drawing on a dataset of infringement proceedings against federal and regionalized member states, the book shows that strong shared rule, i.e., strong cooperation between national and subnational authorities, can improve national compliance records. In contrast, policy sectors with strong redistributive consequences impair subnational authorities’ capacity to comply. In short, policy and politics matter more than polity.
The Enforcement Of Eu Law And Values
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Author : András Jakab
language : en
Publisher: Oxford University Press
Release Date : 2017-04-07
The Enforcement Of Eu Law And Values written by András Jakab and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-07 with Law categories.
It is clear that the current crisis of the EU is not confined to the Eurozone and the EMU, evidenced in its inability to ensure the compliance of Member States to follow the principles and values underlying the integration project in Europe (including the protection of democracy, the Rule of Law, and human rights). This defiance has affected the Union profoundly, and in a multi-faceted assessment of this phenomenon, The Enforcement of EU Law and Values: Ensuring Member States' Compliance, dissects the essence of this crisis, examining its history and offering coping methods for the years to come. Defiance is not a new concept and this volume explores the richness of EU-level and national-level examples of historical defiance – the French Empty Chair policy–, the Luxembourg compromise, and the FPÖ crisis in Austria - and draws on the experience of the US legal system and that of the integration projects on other continents. Building on this legal-political context, the book focuses on the assessment of the adequacy of the enforcement mechanisms whilst learning from EU integration history. Structured in four parts, the volume studies (1) theoretical issues on defiance in the context of multi-layered legal orders, (2) EU mechanisms of acquis and values' enforcement, (3) comparative perspective on law-enforcement in multi-layered legal systems, and (4) case-studies of defiance in the EU.
International Influence Beyond Conditionality
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Author : Rachel A. Epstein
language : en
Publisher: Routledge
Release Date : 2013-09-13
International Influence Beyond Conditionality written by Rachel A. Epstein and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-13 with Political Science categories.
The European Union’s (EU) membership conditionality has been perceived as a highly effective means of influence on non-member states in the run-up to the 2004 and 2007 enlargements. According to the incentive-based explanation that dominates the literature, conditionality has been particularly effective when the EU offered a credible membership incentive and when governments did not consider the domestic costs of compliance threatening to their hold on power. This volume challenges much of the existing work on EU enlargement and postcommunist transition, however, by testing the conditionality thesis in the post-accession setting. Whereas a conditionality hypothesis would predict deteriorating compliance among the newest member states, several contributions here actually find the opposite. Enduring compliance among postcommunist states with the acquis, as well as with less formally institutionalized EU preferences for economic liberalization and minority protection, calls into question the role that conditionality plays in eliciting conformity. Simultaneously, support for the conditionality hypothesis in areas such as political party development and EU relations with Turkey and the western Balkans suggests conditionality’s effects vary across countries and issues. As the first study to systematically examine the relationship between international institutions and postcommunist states after enlargement, this volume provides new insights into how external actors exercise their power in domestic politics. This book was published as a special issue of the Journal of European Public Policy.