This article analyses the United Kingdom’s (UK) ‘trade continuity programme’. The promise that, once outside the European Union (EU), the UK would strike new, lucrative trade deals continues to be... Show moreThis article analyses the United Kingdom’s (UK) ‘trade continuity programme’. The promise that, once outside the European Union (EU), the UK would strike new, lucrative trade deals continues to be an important part of the Brexiteers’ narrative. What the UK was compelled to do first, however, was to conclude ‘roll-over’ agreements to replace the trade agreements already made by the EU. This article posits that, contrary to expectations, the UK’s continuity programme should be regarded as a success – for both the UK and the EU. In most cases, the UK managed to replicate to a very large extent the terms originally granted to the EU, despite being a smaller market and despite challenging circumstances. From the EU’s perspective, the UK’s continuity programme can be regarded as a case of successful norm internalization and export. This first chapter of post-Brexit UK trade policy shows that even a country that has left the EU still legally commits itself and its partners to the EU’s norms and values. Hence, the EU should welcome the UK’s imitation as a shared normative basis to expand cooperation with its former member state in a challenging geopolitical environment. Show less
The dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to... Show moreThe dissertation studies harmful tax competition in the East African Community (EAC). With a focus on Rwanda, it mainly refers to the EU and OECD standards. The objective of the study was to investigate Rwanda’s tax competition practices, in order to determine whether Rwanda is within the parameters of internationally accepted practices. The main orientation was not to draw a new distinction between acceptable versus unacceptable tax practices. Rather, it was to apply the criteria already developed and accepted at the international level to the particular case of Rwanda. The main materials used are: the EAC Treaty, the draft EAC Code of Conduct against harmful tax competition, the 1997 EU Code of Conduct on business taxation, the 1998 OECD Report on harmful tax competition, the COCG assessment reports, the OECD Progress reports, the Rwandan income tax law of 2018 and the investment law of 2021. This dissertation shows the possibility of applying EU and OECD standards by non- OECD and EU countries, particularly developing countries, to create tax systems that are free of harmful tax competition. However, it also shows that OECD and EU standards are not sufficient to eradicate all harmful tax practices, both in developed and developing countries. Show less
While consumers in the European Union (EU) are generally afforded a high level of protection, the law on air passenger rights, by example, draws debate over the cost of such protection. In the... Show moreWhile consumers in the European Union (EU) are generally afforded a high level of protection, the law on air passenger rights, by example, draws debate over the cost of such protection. In the absence of a clear definition of ‘extraordinary circumstances’ in Regulation (EC) 261/2004, the Court of Justice of the European Union (CJEU) has not always balanced consumer interests with business realities in its many preliminary rulings on interpretation of these words. Workers joined this picture in the case of Airhelp/SAS [2021], in which the CJEU held that a lawful strike by an air carrier’s own pilot unions does not amount to ‘extraordinary circumstances’. This article explores this ruling in the light of EU air passenger rights and social dialogue objectives. Show less
Leiser, M.R.; Harbinja, E.; Blakely, M.; Romero, F.R.; Barker, K.; Coozigou, I. 2020
Co-authored response from BILETA to the EU's consultation on the Digital Services Act package with two main pillars: announced first, a proposal of new and revised rules to deepen the Single Market... Show moreCo-authored response from BILETA to the EU's consultation on the Digital Services Act package with two main pillars: announced first, a proposal of new and revised rules to deepen the Single Market for Digital Services, by increasing and harmonising the responsibilities of online platforms and information service providers and reinforce the oversight over platforms’ content policies in the EU; second, ex ante rules to ensure that markets characterised by large platforms with significant network effects acting as gatekeepers, remain fair and contestable for innovators, businesses, and new market entrants. Show less
The establishment of harmonized bank resolution frameworks was a fundamental element of the reforms undertaken in the EU in response to bank failures during the latest financial crisis. The... Show moreThe establishment of harmonized bank resolution frameworks was a fundamental element of the reforms undertaken in the EU in response to bank failures during the latest financial crisis. The frameworks empower authorities to intervene in failing banks as an alternative to the opening of an insolvency procedure to protect financial stability and minimize the costs for taxpayers. The fact that national insolvency laws play an essential role in the bank resolution regimes but have not been fully harmonized in the EU, is likely to be a source of complexity and legal uncertainty in cross-border resolution procedures.This book investigates the bank resolution regimes in the Netherlands, Germany and the UK. It analyzes how the national frameworks interact with and have been embedded into Dutch, German and English private law, including insolvency law. The study shows that the frameworks deal with specific topics and objectives and contain rules and terminology that are different from those in existing national legislation. It also shows which differences may exist between the bank resolution procedures in the three jurisdictions. The study makes an important contribution to the existing debate about the further development of the EU bank insolvency framework. Show less
This paper looks into the increased capacities, tasks and competences of Frontex (the European Border and Coast Guard Agency), brought about by the 2016 legislative reform. We examine whether this... Show moreThis paper looks into the increased capacities, tasks and competences of Frontex (the European Border and Coast Guard Agency), brought about by the 2016 legislative reform. We examine whether this development was accompanied by an accountability regime of equal strength. The existing accountability mechanisms are measured against the standards of European Union (EU) primary and secondary law. The paper assesses the political, administrative, professional and social accountability of Frontex, including parliamentary oversight and the newly introduced individual complaints mechanism. The final part of the paper focuses on legal accountability, a strong, yet highly complex, form of accountability. There, we introduce the concept of systemic accountability and investigate possible courses of legal action against Frontex. In sum, Frontex is subject to moderately increased scrutiny under its renewed founding Regulation and to various EU accountability mechanisms of general application. But several procedural and practical hurdles could render legal accountability difficult to achieve in practice. Show less
Neyer, G.; Thévenon, O.; Digoix, M.; Cortina, C.; Festy, P.; Waaldijk, C.; ... ; Hellgren, Z. 2017
This document summarizes the main findings from the research carried out in Workpackage 9, Policies and Diversity over the Life Course, within the FamiliesAndSocieties project. We present key... Show moreThis document summarizes the main findings from the research carried out in Workpackage 9, Policies and Diversity over the Life Course, within the FamiliesAndSocieties project. We present key results from our studies (1) on policies directed to young people at the transition to adulthood and self-sufficient living, (2) on preferences, usage, and consequences of parental-leave and fathers’ leave policies on family dynamics; (3) on the legal family formats for same-sex and/or different-sex couples in European countries, (4) on the emergence of private markets and issues of migration and care, and (5) on European Union family-policy initiatives. In our summary, we focus on policy-relevant findings and in particular on those of broader implications for policies, policy directions, and policy design in Europe at large. In concluding we summarize some of the core policy implications of our studies.See also www.familiesandsocieties.eu and www.lawsandfamilies.eu. Show less
Is public procurement of research and development (‘R&D’) services the key to European Union (‘EU’)’s sustainable welfare? Is it being regulated in accordance with economic prescripts for... Show moreIs public procurement of research and development (‘R&D’) services the key to European Union (‘EU’)’s sustainable welfare? Is it being regulated in accordance with economic prescripts for effectiveness? Is the regulatory and policy setting clear and comprehensive in order to stimulate a widespread use of this instrument by EU public authorities? In 2007, the EU released an Interpretative Communication, explaining how to purchase R&D services in compliance with the EU public procurement and State aid rules. The prescribed procedure was named ‘pre-commercial procurement’ (‘PCP’). The motivation advanced for adopting this Communication was the need to clarify the applicable law, in order to encourage public authorities throughout the EU to engage in R&D services procurement. The EU policy makers aimed to help the public sector become a sophisticated customer, capable of steering the development of cutting-edge technologies towards the resolution of public needs. This would yield solutions to serious problems such as climate change, pressure on the health system due to an ageing population, security threats etc. In addition, it would strengthen the competitive advantages of European private innovators on global markets. Eventually this would strengthen EU’s economy and would increase the welfare of its citizens Show less
The referendum is one of the most studied and practiced institutions of semi-direct democracy around the world, in several latitudes and historical times, in different systems and political regimes... Show moreThe referendum is one of the most studied and practiced institutions of semi-direct democracy around the world, in several latitudes and historical times, in different systems and political regimes, at international, national, regional or local levels, with different legal frameworks and with various political consequences. However, Portugal, whose constitutional experience begins in 1820 with the liberal revolution, had its first democratic referendum only in 1998. This study try to conceptually characterize the referendum, in order to establish its fundamental typologies regarding the most relevant experiences in this field and to situate the case for and against the referendum as an expression of semi-direct democracy in the political and philosophical debate of different historical moments. In the next chapters, entirely dedicated to the Portuguese case, we shall present the historical evolution of the nation al and local referendum in the constitutional and political life in Portugal since 1820. An added emphasis will be given to the referendum experience of the Portuguese democracy born in 1974, particular attention being payed to the political debate about the formal introduction of the referendum in the 1976 Constitution and to the concrete experience of referendums proposed and held since then. Show less
The recent economic crisis increased the need for countries and international organizations to find better solutions to tackle tax evasion due to the illicit flow of capitals resulting from the use... Show moreThe recent economic crisis increased the need for countries and international organizations to find better solutions to tackle tax evasion due to the illicit flow of capitals resulting from the use of tax havens and offshore financial centres and to prevent bank secrecy. As a consequence, governments and international organizations have put higher in the political agenda the importance to achieve more transparency and exchange of information by means of increasing international tax cooperation. At international level, organizations such as the Organization for Economic Cooperation and Development ('OECD'), the United Nations ('UN') and the European Union ('EU') are mobilizing and presenting their own solutions in order to enhance international tax cooperation. For instance whilst the OECD decided to start a peer-review of the application of the OECD standards for transparency and exchange of information in at least 100 jurisdictions including OECD and non-OECD countries; the EU Commission decided to present a EU Communication that deals with the introduction of good governance in tax matters. This EU Communication was adopted by Resolution of the Parliament. For the EU, in order to protect the financial system from non-cooperative jurisdictions and tax havens; actions to achieve international good governance in the tax area -that includes transparency, exchange of information and fair tax competition- need to be implemented. The EU Communication and the EU Resolution result in transparency and exchange of information not only for EU countries and EU potential candidates but also for third countries that require EU development aid or countries that conclude agreements with the EU or with EU countries. The UN whilst following to a certain extent the OECD approach; it has also decided to introduce a new Code of Conduct on Cooperation in Combating International Tax Evasion that will be applicable to developing countries. The aims of this article are to review the current work on international tax cooperation carried out by the OECD, the EU and the UN (para. 1) and subsequently to present and compare the EU Communication and the EU Resolution and to analyze the reasoning behind the adoption by the Commission and Parliament of the principles to promote good governance in tax matters (para. 2). This article also aims to present some thoughts recommendations for further research on international tax cooperation (para. 3). The main focus of this article is the EU work to promote good governance in tax matters, and therefore, the EU Communication and the EU Resolution will be presented in more detail. In order to provide a comparison of the current work on international tax cooperation, the OECD and the UN proposals on transparency and exchange of information will be also addressed in this article. Given that the UN follows to some extent the OECD’s approach, only some of the important issues in which the UN work on international cooperation deviates from the OECD will be presented. Show less
