Die Rechtsperson Der Europ Ischen Union Im Wandel
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Die Rechtsperson Der Europ Ischen Union Im Wandel
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Author : Jonathan Bauerschmidt
language : de
Publisher:
Release Date : 2019
Die Rechtsperson Der Europ Ischen Union Im Wandel written by Jonathan Bauerschmidt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Die Rechtsperson Der Europ Ischen Union Im Wandel
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Author : Jonathan Bauerschmidt
language : de
Publisher: Mohr Siebeck
Release Date : 2019-02-04
Die Rechtsperson Der Europ Ischen Union Im Wandel written by Jonathan Bauerschmidt and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-02-04 with Law categories.
Die Europaische Union befindet sich noch immer im Wandel. Kurz nach der Konsolidierung im Vertrag von Lissabon zeigt sich in der Euro-Krise eine neuartige Form differenzierter Integration: Volkerrechtliche Vertrage einiger Mitgliedstaaten fordern die Europaische Union in ihrer Verfasstheit heraus. Wie konnen diese Entwicklungen nicht nur beschrieben, sondern in den Prozess der Konstitutionalisierung eingeordnet werden? Auf diese aktuellen Fragen will Jonathan Bauerschmidt Antworten geben und wird dabei von einer doppelten These angeleitet. Einerseits stellen die volkerrechtlichen Vertrage eine neuartige Form der Integration dar, die zu einem bemerkenswerten Wandel in der Rechtsperson der Europaischen Union gefuhrt haben. Andererseits ermoglicht erst ein grundlegendes Verstandnis vom Begriff der Rechtsperson selbst, diesen Wandel aufzudecken.
The Oecd S Global Minimum Tax And Its Implementation In The Eu A Legal Analysis Of Pillar Two In The Light Of Tax Treaty And Eu Law
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Author : Valentin Bendlinger
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-10-17
The Oecd S Global Minimum Tax And Its Implementation In The Eu A Legal Analysis Of Pillar Two In The Light Of Tax Treaty And Eu Law written by Valentin Bendlinger 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 2023-10-17 with Law categories.
Rarely in the history of international tax law have there been so many evolutions in such a short space of time: In a dizzying array of reports, work programmes, consultations and announcements, the OECD, with the active support of the EU, has created a framework for a global minimum tax (Pillar Two or GloBE). In the meanwhile, jurisdictions are faced with the practical difficulties of incorporating an incredibly complex set of rules into their domestic legal systems. This book aims to shed light on the fundamental and technical issues surrounding the global minimum tax. It seeks to unravel the complex ramifications of GloBE’s technical framework and aims to explore the relationship between the OECD’s soft law materials, including the OECD’s GloBE Model Rules and the GloBE Commentary, tax treaties and the EU’s recently adopted GloBE-Directive. The author not only analyses Pillar Two from a technical and a policy perspective but also provides for a comprehensive examination of the compatibility of Pillar Two with tax treaties and EU law. To this end, the analysis also includes practical examples and illustrates solutions to numerous technical and policy issues of Pillar Two. Among the seminal matters covered are the following: History and Background of the global minimum tax discussion. Detailed technical considerations on the design of Pillar Two, including its scope, the determination of both the ‘GloBE Income’ as well as the ‘Adjusted Covered Taxes’ and the computation of the effective tax rate as well as the computation and collection of the final ‘Top-up Tax’ liability, including the application of the QDMTT, IIR, and UTPR. Tax policy implications and deficiencies of the final design of Pillar Two. The relation of Pillar Two to the current distribution of taxing rights under bilateral tax treaties. The analysis includes the compatibility of the QDMTT, IIR, and UTPR with existing tax treaties and the resolution of potential normative conflicts, both between tax treaties and domestic implementations of Pillar Two as well as between tax treaties concluded by EU Member States and the EU’s GloBE-Directive. The role of the GloBE-Directive within the EU’s legal order, including the issue of EU internal and external competence as well as the substantive compatibility of Pillar Two with primary law, such as the fundamental freedoms. Detailed comparisons between the OECD’s GloBE Model Rules and the EU’s GloBE-Directive elucidate common points and deviations. In addition to comprehensive technical considerations, the book also provides a comprehensive tax policy perspective on the global minimum tax. For its unparalleled clarification of the issues alone, this book will prove invaluable to practitioners, tax authorities, policymakers, and academics concerned with the implementation and application of Pillar Two. ‘Valentin Bendlinger’s book is an outstandingly remarkable work on a highly complex topic. The structure, clarity of thinking, and legal argumentation are excellent, and the legal and policy results throughout are profoundly argued. The book successfully ties together broad concepts of international and European (tax) law with highly complex and novel issues of the taxation of multinational enterprises. It should be highlighted that Valentin Bendlinger succeeded in leading the reader from the history and policy through a “jungle” of unprecedented rules to overarching fundamental issues of how the new taxation framework is to be placed in the international and European legal order.’ – Prof. DDr Georg Kofler, LLM (NYU), Vienna University of Economics and Business.
The Constitutional Framework For Enhanced Cooperation In Eu Law
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Author : Robert Böttner
language : en
Publisher: BRILL
Release Date : 2021-02-15
The Constitutional Framework For Enhanced Cooperation In Eu Law written by Robert Böttner and has been published by BRILL this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-15 with Law categories.
The Constitutional Framework for Enhanced Cooperation in EU Law analyses the primary-law framework of the flexibility tool of “enhanced cooperation”. Against the background of recent Member State practice, Robert Böttner redefines its constitutional rules and draws conclusions on its potential for European integration.
Rethinking The Relationship Between International Eu And National Law
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Author : Lando Kirchmair
language : en
Publisher: Cambridge University Press
Release Date : 2024-02-29
Rethinking The Relationship Between International Eu And National Law written by Lando Kirchmair and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-29 with Law categories.
Provides new insights for solving conflicts between International, EU and National Law by rethinking the relationship between the three.
The New European Central Bank Taking Stock And Looking Ahead
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Author : Thomas Beukers
language : en
Publisher: Oxford University Press
Release Date : 2022-12-02
The New European Central Bank Taking Stock And Looking Ahead written by Thomas Beukers 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 2022-12-02 with Law categories.
The European Central Bank (ECB) was first introduced in the European legal order on the occasion of the Treaty of Maastricht (1992). An official EU institution which is governed by EU law, the ECB of modern times differs vastly from its inception in 1998, which manifests in three main ways: monetary policy options, consideration of concerns other than low inflation in its policy-making, and its role in the Banking Union. This edited collection offers a retrospective and prospective account of the ECB, charting its evolution in detail with chapters written by leading academics and practitioners. Part 1 examines the substantive changes to monetary policy introduced by the ECB as a consequence of the financial and sovereign debt crisis by considering their legal basis. Part 2 moves beyond monetary policy by shifting to the new roles that the ECB has been called upon to play, notably in banking supervision and resolution. Parts 3 and 4 deal with transformations to inter- and intra-institutional relations, and take stock of these transformations, reflecting on the nature of the ECB of current times and which direction it could be heading in the future. The authors analyse the most salient and controversial elements of the ECB's crisis response, including unconventional monetary policy measures and the ECB's risk management strategy. Beyond monetary policy, the book further examines the role played by objectives such as financial stability and environmental sustainability, the ECB's relationship to the Lender of Last Resort function, as well as its new responsibilities in the Banking Union.
Unionsrechtsperson
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Author : Anne Marleen Könneke
language : de
Publisher: Mohr Siebeck
Release Date : 2024-02-16
Unionsrechtsperson written by Anne Marleen Könneke and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-16 with categories.
Die Autonomie Der Unionsrechtsordnung
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Author : Hans-Martin Reissner
language : de
Publisher: Mohr Siebeck
Release Date : 2023-05-31
Die Autonomie Der Unionsrechtsordnung written by Hans-Martin Reissner and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-31 with Law categories.
Kanzlerdemokratie
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Author : Jannis Lennartz
language : de
Publisher: Mohr Siebeck
Release Date : 2023-08-16
Kanzlerdemokratie written by Jannis Lennartz and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-16 with Law categories.
F Deralismus Rhetorik Dekonstruktionen Rechtsdogmatik Als Literaturdogmatik
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Author : Rico David Neugärtner
language : de
Publisher: Duncker & Humblot
Release Date : 2023-09-14
F Deralismus Rhetorik Dekonstruktionen Rechtsdogmatik Als Literaturdogmatik written by Rico David Neugärtner and has been published by Duncker & Humblot this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-14 with Law categories.
Im US-amerikanischen wie im deutschen Föderalismus gebrauchen Gerichte ›selbstbewusst‹ dogmatische Topoi wie ›state dignity‹ oder ›Bundestreue‹, welche nicht im Verfassungstext enthalten sind. Diese ›ungeschriebenen‹ Figuren sind offen für ideenpolitische Instrumentalisierung: Sie dienen als Vehikel, um Vorstellungen von ›(Sub )Nationalstaatlichkeit‹, ›Demokratie‹ oder ›Freiheit‹ auszutarieren. Ihre politik-theoretische Einbettung im Modell des ›Bundes‹, Referenzfelder ihrer Verwendung (etwa Kulturpolitik, Umweltrecht, öffentliche Sicherheit, Personal und Finanzen, Wahlrecht, Verfassungsänderungen) und ihre rhetorisch-diskursiven Wirkungsbedingungen sind Gegenstände der vergleichenden Studie. Die Rhetorikanalyse erfolgt interdisziplinär: Das untersuchte Muster kreist um anthropomorphe, ›lyrische‹ Vorstellungen von ›Würde‹ und ›Treue‹. Unter Rückgriff auf die literaturwissenschaftliche Dekonstruktion analysiert das Buch die Kraft anthropomorpher Dogmatik in Recht und Literatur.