Die Bedeutung Der Eu Grundrechtecharta F R Das Nationale Steuerrecht
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Die Bedeutung Der Eu Grundrechtecharta F R Das Nationale Steuerrecht
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Author : Paul Felix Lemmen
language : de
Publisher: Mohr Siebeck
Release Date : 2022-09-12
Die Bedeutung Der Eu Grundrechtecharta F R Das Nationale Steuerrecht written by Paul Felix Lemmen and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-12 with Law categories.
In jüngerer Zeit ist eine Tendenz dahin erkennbar, dass belastende steuerrechtliche Regelungen auf EU-Ebene erlassen werden. Eine Überprüfung solcher Regelungen auf der Grundlage des Grundgesetzes ist mit Blick auf die Solange II-Rechtsprechung des BVerfG grundsätzlich ausgeschlossen. Es droht ein grundrechtsfreier Raum. Paul Lemmen widmet sich vor diesem Hintergrund gleichheitsgrundrechtlichen Kernfragen der Steuergerechtigkeit im Unionsrecht, die insbesondere im allgemeinen Gleichheitssatz aus Art. 20 GRCh zu verorten sind. Dabei zeigt sich, dass das Desiderat steuerverfassungsrechtlicher Gerechtigkeitsverbürgungen auf Unionsebene unter Heranziehung mitgliedstaatlicher Verfassungstraditionen im Wege eines wertenden Rechtsvergleichs gefüllt werden kann. Hierbei gilt es, nationale Gerechtigkeitspostulate so fruchtbar zu machen und fortzubilden, dass sich diese in die Werte, Aufgaben und Ziele der Union einfügen.
Zur Besteuerung Der Ffentlichen Hand
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Author : Michael Droege
language : de
Publisher: Mohr Siebeck
Release Date : 2018-03-05
Zur Besteuerung Der Ffentlichen Hand written by Michael Droege and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-05 with Law categories.
English summary: The economic activity of the public authorities is a matter of the public economy law as well as the fiscal law. The jurisprudential discussion blots out the principle of economic neutrality although the public economy law took manifold advantage of this principle. Being two independent law systems, the fiscal law and the public economy law are largely unrelated. According to its economic activities the public authorities are affected by the effects of both, the fiscal and the public economy law. Nevertheless both broach the issue of the boundary lines between the economic activities of public authorities and the private economy. Therefore it is necessary to refer these matters to each other. This study strives for a dogmatic realignment of the taxation of such bodies by comparing public economy and fiscal law. It can thus be read as an attempt to recover taxation as a field of administrative law. German description: Die offentliche Hand sieht sich im Rahmen ihrer wirtschaftlichen Betatigung zugleich den Steuerungswirkungen des Steuerrechts und des offentlichen Wirtschaftsrechts ausgesetzt. Beide thematisieren unter dem Leitbild der Wettbewerbsneutralitat die Abgrenzung des offentlichen Sektors zur Privatwirtschaft. Die Diskurse zwischen beiden Rechtsgebieten sind dessen ungeachtet eigentumlich unterentwickelt. Michael Droege will vor dem Hintergrund dieses Befundes und seiner historischen Pfadabhangigkeiten die Bezuge zwischen der Besteuerung des Staates im Markt und der Regulierung der Marktteilnehmer im offentlichen Wirtschaftsrecht, zwischen Steuer und den in Recht kondensierten Vorstellungen zur Ordnung der Wirtschaft in Erinnerung rufen. Am Referenzgebiet der Besteuerung der offentlichen Hand ist die Studie ein Pladoyer, das Steuerrecht uberhaupt als Gebiet des besonderen Verwaltungsrechts wiederzuentdecken.
Rechtsangleichung In Der Eu Im Bereich Der Direkten Steuern
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Author : Nadja Braun Binder
language : de
Publisher: Mohr Siebeck
Release Date : 2017-06-12
Rechtsangleichung In Der Eu Im Bereich Der Direkten Steuern written by Nadja Braun Binder and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-12 with Law categories.
Nadja Braun Binder untersucht die Handlungsformen der Rechtsangleichung in der EU im Bereich der direkten Steuern. Zu diesem Zweck analysiert sie die primarrechtlich vorgesehenen Massnahmen und eruiert die tatsachlich genutzten Instrumente. Dazu gehoren neben den Richtlinien, den Formen der negativen Rechtsangleichung durch die Rechtsprechung des EuGH oder den Beihilfenaufsichtsverfahren auch die Massnahmen des Soft Law. Die Autorin zeigt auf, dass die tatsachlich verwendeten Handlungsformen verschiedentlich miteinander gekoppelt sind und sich teilweise gegenseitig in ihrer Wirkung verstarken. Dies trifft in besonderer Weise fur die Soft-Law-Massnahmen und die Rechtsprechung des EuGH zu. Damit diese Korrelationen in den Blick genommen und in ihrer Tragweite erfasst werden konnen, erganzt die Autorin die bislang haufig dualistisch ausgerichtete Einteilung in positive und negative Rechtsangleichung um Kategorien der legislativen, judiziellen und exekutiven Rechtsangleichung.
The European Union Legal Order After Lisbon
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Author : Patrick Birkinshaw
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01
The European Union Legal Order After Lisbon written by Patrick Birkinshaw 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 2010-01-01 with Law categories.
In June 2009 the Institute of European Public Law of the University of Hull assembled a range of experts in relevant fields to offer papers and reach some consensus on what has been achieved in the EU legal order and what the future holds for that order given local tensions and global uncertainty.
Rational Lawmaking Under Review
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Author : Klaus Meßerschmidt
language : en
Publisher: Springer
Release Date : 2016-07-26
Rational Lawmaking Under Review written by Klaus Meßerschmidt and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-26 with Law categories.
This book explores the constitutional, legally binding dimension to legisprudence in the light of the German Federal Constitutional Court ́s approach to rational lawmaking. Over the last decades this court has been remarkably active in applying legisprudential criteria and standards when reviewing parliamentary laws. It has thus supplied observers with a unique material to analyse the lawmakers’ duty to legislate rationally, and to assess the virtues and drawbacks of this strand of judicial control in a constitutional democracy. By bringing together legislation experts and public law scholars to elaborate on ‘legisprudence under review’, this contributed volume aspires to shed light on the constitutionalisation of rational lawmaking as a controversial trend gaining ground in both national and international jurisdictions. The book is divided into five parts. Part I frames the two key issues pervading the whole collection: the intricate relationship between judicial review and democracy, on the one hand, and the possibility of improving and rationalizing the task of legislation under the current circumstances of politics, on the other. Part II provides an overview of the judicial review of rational lawmaking, laying special emphasis on the duty of legislative justification imposed on lawmakers by the German Constitutional Court. Part III is devoted to the review of the systemic rationality of legislation, in particular to the requirements of legislative consistence and coherence as developed by this court. Contributions in Part IV revolve around the judicial scrutiny of the socio-empirical elements of rational lawmaking, with the control of legislative facts and impacts and the problem of symbolic laws being the central topics. Finally, Part V draws on the German case law to discuss the links between rational lawmaking, balancing and proportionality, and the interdependence between process review and substantive review of legislation.
Europe In Figures
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Author : Eurostat
language : en
Publisher: Unipub.
Release Date : 2005
Europe In Figures written by Eurostat and has been published by Unipub. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Political Science categories.
This publication contains a wide range of comparable and up-to-date data for the European Union and its Member States, euro-zone countries, the European Economic Area and other global key players. Chapters cover: social statistics relating to population, health, education, the labour market, household and welfare issues; the economy including national accounts, prices and wages, balance of payments and international trade; the environment, including water resources and supply, waste treatment, air pollution and climate change; science and technology issues such as research and development, and the growth of the information society; business sectors and enterprises, including industry and construction, tourism, transport and energy; agriculture, forestry and fisheries. The yearbook contains all Structural indicators the European Commission and national governments have agreed to use to evaluate progress in the EU.
Treaty On The Functioning Of The European Union A Commentary
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Author : Hermann-Josef Blanke
language : en
Publisher: Springer Nature
Release Date : 2021-05-31
Treaty On The Functioning Of The European Union A Commentary written by Hermann-Josef Blanke and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-31 with Law categories.
The Commentary on the Treaty on the Functioning of the European Union (four volumes) is a major European project that aims to contribute to the development of ever closer conceptual and dogmatic standpoints with regard to the creation of “Europeanised research on Union law”. Following on from the Commentary on the Treaty of the European Union, this book presents detailed explanations, article by article, of all the provisions of the TFEU, discussing the application of Union law in the national legal orders and its interpretation by the Court of Justice of the EU. The authors are academics and practitioners from twenty-eight European states and different legal fields, some from a constitutional law background, others experts in the field of international law and EU law.Reflecting the various approaches to European legal culture, this book promotes a system concept of European Union law toward more unity notwithstanding its rich diversity grounded in national traditions.
Identity Politics Reconsidered
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Author : L. Alcoff
language : en
Publisher: Springer
Release Date : 2006-01-09
Identity Politics Reconsidered written by L. Alcoff and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-09 with Social Science categories.
Based on the ongoing work of the agenda-setting Future of Minority Studies national research project, Identity Politics Reconsidered reconceptualizes the scholarly and political significance of social identity. It focuses on the deployment of 'identity' within ethnic, women's, disability, and gay and lesbian studies in order to stimulate discussion about issues that are simultaneously theoretical and practical, ranging from ethics and epistemology to political theory and pedagogical practice. This collection of powerful essays by both well-known and emerging scholars offers original answers to questions concerning the analytical legitimacy of 'identity' and 'experience', and the relationships among cultural autonomy, moral universalism and progressive politics.
Case Law Concerning Article 10 Of The European Convention On Human Rights
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Author : Council of Europe. Directorate of Human Rights
language : en
Publisher: Council of Europe
Release Date : 2001-01-01
Case Law Concerning Article 10 Of The European Convention On Human Rights written by Council of Europe. Directorate of Human Rights and has been published by Council of Europe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-01 with Law categories.
A. In the press
Compasito
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Author : Nancy Flowers
language : en
Publisher: Council of Europe
Release Date : 2007-01-01
Compasito written by Nancy Flowers and has been published by Council of Europe this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Law categories.
Living among other people, in their families and communities, children become aware from a very early age of questions related to justice, and they search for the meaning of the world. By fostering an understanding of human rights, shaping opinion and developing attitudes, human rights education strongly supports this natural interest and learning process. This is what human rights education is about and this is what ’Compasito manual on human rights education for children' is for.’Compasito' is a starting point for educators, teachers and trainers who are ready to deal with human rights education with children of 7-13 years. The book covers the key concepts of human rights and children's rights, and provides substantial theoretical background to 13 key human rights issues, such as democracy, citizenship, gender equality, environment, media, poverty, and violence.The 42 practical activities serve to engage and motivate children to recognise human rights issues in their own environment. They help children to develop critical thinking, responsibility and a sense of justice, and help them learn how to take action to contribute to the betterment of their school or community. The manual also gives practical tips on how it can be used in various formal and non-formal educational settings.