Suchergebnisse

Population aging and longevity can pose challenges to the sustainability of fiscal budgets. This is of particular concern in Europe's rapidly aging welfare states offering generous social support programs for the elderly. Still, there are differences in the pace of ageing and the generosity of welfare states. We use public tax and benefit age schedules from the National Transfer Accounts project to estimate the impact of population aging on fiscal budgets of single countries and their implications for potential transfer flows in between European Union countries. We show the positive impact of changes in the economic life cycle by working longer and the impact of migration on the redistribution of transfers across Europe. We illustrate the crucial role that demography plays in deepening and reinforcing the fortunes of European finances.

Based on a universal understanding of the importance of fundamental human rights and the protection thereof, activists, academics and legal professionals alike have often pondered whether the European Union should accede to the European Convention of Human Rights. It is argued that accession would serve to ensure the protection and respect of these fundamental rights for and by all, yet numerous obstacles have halted the accomplishment of this ideal. This paper delves into these obstacles by primarily focusing on principles emerging from the case law of the Court of Justice of the European Union, as well as the European Court of Human Rights. It then proceeds to discuss Opinion 2/13 of the Court of Justice of the European Union and looks through the crystal ball to consider the consequences of this Opinion. It concludes by questioning whether accession under the terms posed by the Court of Justice of the European Union would indeed be beneficial for the protection of fundamental human rights in Europe. ; peer-reviewed

The EU has embarked on new initiatives to achieve closer union in defence policy. This was signalled by the establishment of a Permanent Structure Cooperation (PESCO) in 2018. At the same time the EU institutions are on the cusp of approving the new European Defence Fund (EDF). In the context of the 2016 EU Global Strategy (EUGS), this chapter looks at some aspects of future developments in this field and argues in favour of more parliamentary involvement and oversight by the European Parliament and the national parliaments mindful that – with the exception of a few of them – the latter have not shown a lot of activism. In the context of the EU's norms, the chapter looks at the traditional EU approaches in external relations such as 'civilian power' and 'democracy promotion', and how the parliamentary oversight could ensure that they are preserved in the EU's foreign policy repertoire. Parliaments can also contribute to the clarification of strategic autonomy and the still vague "principled pragmatism" cited in the EUGS. ; peer-reviewed

The debate surrounding police and judicial cooperation in the European Union can be criticised for focussing too much on certain forms of cooperation or on specific problems. As a result, a thorough overview of what has been achieved in this area since the Maastricht Treaty's entry into force in November 1993 is lacking. In contrast to the disjointed and mostly secret cooperation between police and judicial services in Europe prior to 1993, the current regime has established a coherent and transparent system within the EU that can only be described as revolutionary. This book discusses that peaceful revolution in light of the action programmes (the Brussels Programme, the Tampere Programme, the Hague Programme and the Stockholm Programme) which were drafted in concurrence with all major changes to the constitutional relations within the European Union: the Maastricht Treaty, the Amsterdam Treaty, the Nice Treaty, the Rome Treaty and the Lisbon Treaty. This programmatic approach makes it possible to present in a clear manner the imposing array of police and judicial agencies, facilities and networks (Europol, Schengen Information System, Eurojust, European Arrest Warrant, etc.) created through democratic processes with the aim of ensuring the security of the citizens of the European Union. In particular, the problems concerning the control of internal and external borders and with respect to the containment of terrorism demonstrate that this system urgently needs to be reinforced. It is ironic that the Brexit negotiations demonstrate the importance of the current system of police and judicial cooperation in the European Union: the United Kingdom would like to keep the great benefits of a number of its crucial components. CYRILLE FIJNAUT is a former Professor of Criminology and Criminal Law at Erasmus University Rotterdam, KU Leuven and Tilburg University. He is a leading expert on the transatlantic history of criminology, the containment of organised crime and terrorism, comparative criminal procedure and police law, and the history of policing in Europe and the Low Countries.

PURPOSE: The main objective of the study is to analyze the European Union's action to combat COVID-19, in particular those activities which have an impact on the tourism sector. The study hypothesized that the development of a crisis situation related to the spread of COVID-19 in China, Japan and Korea was not identified by the EU institutions as a danger to the EU and that this situation was treated with a specific ambivalence until March. ; DESIGN/METHODOLOGY/APPROACH: The study uses source literature analysis, analysis of legal acts from the EU. ; FINDINGS: The results of the research confirmed the research hypothesis. Studies have shown that the COVID-19 was treated with a specific ambivalence until March, when it was due to the increasing number of reported infections. The European Union's bodies called on the Member States to take joint action. However, regardless of the relatively late response, EU action is holistic and multisectoral. It includes both actions aimed at reducing the spread of pandemics and measures aimed at providing material support to the health sector and financial support to the countries most affected by the pandemic. ; PRACTICAL IMPLICATIONS: This analysis is the basis for scenario development, forecasts of the development of the EU pandemic situation. ; ORIGINALITY/VALUE: Based on the analysis of the literature, analysis of legal acts from the EU, a research gap was analyzed the European Union's action to combat COVID-19, in particular those activities which have an impact on the tourism sector. ; peer-reviewed

The European Company ('SE') is a legal entity offering a European perspective for businesses. Its purpose is to allow businesses that wish to extend their activities beyond their home Member State to operate throughout the EU on the basis of one set of rules and a unified management system. The book explains how to set up and organise a European Company, as well as setting out the text of the EC instruments (a Regulation and a Directive) serving as its legal basis, and a list of national implementing laws. This second volume reports on the countries which have legislated during 2005 and 2006. Divided into two sections, it first offers critical review of the usefulness of, and the opportunities presented by, this new vehicle; analyses the Regulation and the Directive; and examines the tax aspects of the SE. The second part reports on each of the Member States

The External Economic Dimensions of the European Union focuses on the broad range of recent initiatives taken by the EU to reinforce its common external economic policy in a rapidly changing environment. The prospects of the EU are increasingly interrelated with the dynamics of the world economy. In the multipolar post-Cold War economy, the EU faces many uncertainties and new challenges. The transatlantic link still dominates the EU's external relations but the cohesion of the Euro-American relatioship has been tested severely. Moreover, the transition of Central and Eastern Europe and the rise of new growth poles in Asia and Latin America have not only creates new opportunities for trade and investment but intensified international competition at the same time. The volume is organised in two parts. Part I focuses on the competitiveness of the EU and its position in the world economy as well as on specific aspects of its external economic policies including the restructuring of the Common Agricultural Policy and the enlargement of the EU membership. Part II is exclusively devoted to the regional dimension of the external policy of the EU and focuses on the rapidly evolving relationship with the other Triad powers, the USA and Japan, the neighbouring countries and the emerging markets. The book brings together a range of distinguished authors who analyse the wide range of initiatives from the perspective of economics, political science and law. It is a timely and essential work that will reward the attention of policymakers and interested academics throughout the world

European integration has profoundly changed the relationship between national and subnational governments and has led to the emergence of the Europe of the Regions. This edited volume highlights some of the problems involved in the integration of the three main levels of governance in the European Union: the regional, national, and supranational level. The contributors address recent developments in various regions and examine the way these regions have adjusted to the growing importance of the European Union's multilevel governance system. Among the issues discussed are the emergence and inst.

Yolsuzluk, kamu sektörü ile sınırlı olmayıp, özel sektöründe kamu kurumları ile ilişkilerinde, kendi aralarındaki faaliyetlerde ve iç işleyişlerinde karşı karşıya oldukları büyük bir tehdit olarak görülmektedir. Yapılan yolsuzluklar, finansal tabloların güvenilir ve şeffaf olmasını engelleyecektir. Sadece etkili bir denetim ile usulsüzlük riski faktörleri değerlenerek, finansal tablolardaki bilgilerin güvenilirliklerini etkileyecek muhtemel yolsuzluk, hata ve hilelerin ortaya çıkarılması ve önlenmesi sağlanabilir. Dolayısıyla, ülkelerin yolsuzlukla mücadele politikalarında, bağımsız denetimin kapsamının genişletilmesi ve sıklaştırılması önemli bir rol oynamaktadır. Bu nedenle, bağımsız denetim ile yolsuzluk algı düzeyi arasında bir korelasyon bulunması beklenmektedir. Bu çerçevede Avrupa Birliği ülkeleri başta olmak üzere bir çok ülke çeşitli eşikler belirleyerek, bu eşikleri sağlayan işletmelere bağımsız denetim zorunluluğu getirmiştir. Bu çalışmada, Avrupa ülkelerinin belirlediği bağımsız denetim muafiyet eşiklerinin, yolsuzluk algılama düzeyi üzerinde bir etkiye sahip olup olmadığı incelenmiştir. Araştırma bulgularına göre; bağımsız denetim muafiyet eşikleri ile ülkelerin yolsuzluk endeksleri arasında bir ilişki olduğu tespit edilmiştir. ; Corruption is not limited to the public sector, but is seen as a major threat that is faced in the private sector in their relations with public institutions, in their activities and in their internal functioning. Corruption effects the reliability and transperancy of the financial statements. Only with effective auditing, by assessing the risk factors of irregularity; the exposure and prevention of possible corruption, fallacies and fraud that will effect the reliability of financial statements can be ensured. In the process of coping with each country's struggle with corruption policies, it is important to note that the scope of the independent audit should be expanded and the frequency of it should be increased. Therefore it is expected that there exist a correlation between independent audit and corruption perception level. In this context, by specifying certain thresholds in many countries; Euroepan countries being inthe first place, an independent audit requirement to businesses that meet such thresholds has been brought up. In this study, it is researched whether the independent audit exemption thresholds introduced by European countries have an effect on corruption perception level or not. Based on the research findings, there exist a relationship between independent audit exemption thresholds and each country's corruption index.