Suchergebnisse

Subsidiarity has been introduced at the 1991 Maastricht conference as a principle of European governance. This article traces its development over the past 15 years & attempts to assess the effect of the subsidiarity principle on European governance. The impact of subsidiarity varies across time & across issue area. This is related to the fact that the European Union is at the same time characterized by interstate relations & relations typical of a 'regular' political system. This specific nature of the European polity requires us to analyze policy making in terms of different policy arenas, which are sometimes interstate in nature & sometimes more 'regular'. This concept of European policy making differs from the approaches currently dominating the field: intergovernmentalism & multilevel governance. Although the effect of subsidiarity varies with the different natures of European policy arenas, the principle has tended to strengthen the position of the national governments of the Member States. This tendency has been continued in the operation of the Open Method of Coordination & the proposals regarding subsidiarity in the European Convention. 33 References. Adapted from the source document.

The principle of subsidiarity plays a fundamental role in building a model of society in which individual freedoms can be properly exercised by citizens, which are respected by the State in its exercise of power, all within the framework of social solidarity as a neutralizer of the excesses that the exercise of both power and such freedoms can bring. ; El principio de subsidiariedad cumple un rol fundamental a la hora de construir un modelo de sociedad en el cual tanto las libertades individuales puedan ser apropiadamente ejercidas por los ciudadanos en un marco de respeto, a su vez, por parte del Estado en el ejercicio del poder, todo en el marco del respeto de la solidaridad social como neutralizador de los excesos que pueda traer el ejercicio tanto de tales libertades como del poder.

The paper attempts to interpret the subsidiarity principle as an intervening variable of a policy cycle, one of the models commonly used in the context of a broad policy analysis approach. The text is based on a legal analysis of the subsidiarity principle. Methodologically, the model of a policy cycle facilitates the "transfer" of its results into the framework of European studies & forms a basis for further research of the subsidiarity principle & its role in particular legislative processes in the multilevel political system of the European Union. Adapted from the source document.

AbstractThis paper explores subsidiarity as a constitutional principle in international law. Some authors have appealed to a principle of subsidiarity in order to defend the legitimacy of several striking features of international law, such as the centrality of state consent, the leeway in assessing state compliance and weak sanctions in its absence. The article presents such defences of state-centric aspects of international law by appeals to subsidiarity, and finds them wanting. Different interpretations of subsidiarity have strikingly different institutional implications regarding the objectives of the polity, the domain and role of subunits, and the allocation of authority to apply the principle of subsidiarity itself. Five different interpretations are explored, drawn from Althusius, the US federalists, Pope Leo XIII, and others. One upshot is that the principle of subsidiarity cannot provide normative legitimacy to the state-centric aspects of current international law on its own. It stands in need of substantial interpretation. The versions of subsidiarity that match current practices of public international law are questionable. Many crucial aspects of our legal order must be reconsidered – in particular the standing and scope of state sovereignty.

"In Europe, the subsidiarity principle has been enjoying renewed consensus in recent years. This book offers an insight on the original meaning of subsidiarity, particularly the horizontal dimension of subsidiarity, which challenge traditional patterns of government. Prominent international scholars and experts from various fields "read" the distinctive wealth of government experience accumulated in Lombardy and the experience of governing in their own various countries. This book is for anyone willing to add a new perspective, that of subsidiarity, to the debate on governance reform"--Provided by publisher

Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of Member States' obligationsderiving from the EU legal order in order to address the relationships between EU lawand national tax law, as well as to analyse the practice of using of principles of subsidiarity andproportionality by the highest courts of the Russian Federation as a federal state.Methodology. The author uses methods of theoretical analysis, particularly the theory ofintegrative legal consciousness, as well as legal methods, including formal legal method andcomparative law.Results, scope. The exercise of power by the European Union in the areas of shared competencemust respect the principle of subsidiarity. The founding Treaties make clear thatsubsidiarity is a legal enforceable legal principle. However. the case law of the EuropeanCourt of Justice reveals that the enforcement of subsidiarity as a judicial principle has beenineffective.The article examines cross-border loss relief for group companies in the context of EuropeanUnion law and considers how this has affected Member States such as the UK. Thecase law of the Court of Justice is then analysed in an attempt to assess whether some ofthe principles set out in these legislative initiatives found their way to Member State lawsthrough the Court's jurisprudence. Following this, the judicial and legislative response tothe Marks & Spencer judgment in the UK are critically assessed.The practical suggestions are looking at developing EU compatible tax principles to be appliedto cross-border taxation within the EU.Having considered the principles of subsidiarity and proportionality in the context of interactionbetween integration and national tax law, the author suggests directions for improvingthe practice of integration tax law. The supranational judicial authority should dwell onthe position that only those differences that are directly based on the origin of the incomeor nationality of the taxpayer can be justified on the basis of restrictions on fundamentalfreedoms.Conclusions. The author comes to the conclusion that a co-ordinated approach to crossborder tax is essential. The effectiveness of integration tax law will largely depend on how the ratio of the norms of integration and national law in the tax jurisdiction of the Union and member states will be formed. However, historically direct tax has been viewed by Member States as central to national sovereignty. ; В статье рассмотрены два взаимосвязанных принципа – принцип субсидиарности ипринцип пропорциональности, выступающие в качестве основополагающих началопределения компетенции интеграционных объединений. Контроль за соблюдениемназванных принципов реализуется как в виде последующего контроля со стороны Европейского Союза, так и в виде предварительного контроля со стороны национальных парламентов государств-членов, осуществляемого в ходе законодательных процедур.В статье рассмотрена практика Европейского Союза, а также трактовка принципа субсидиарности в актах Конституционного Суда Российской Федерации. В заключениепредложены направления совершенствования практики интеграционного налоговогоправа.