Suchergebnisse

SUBNATIONAL OR REGIONAL PARLIAMENTS with legislative competences are increasingly active in EU affairs and are recognized as POTENTIAL ACTORS IN THE EU'S MULTI-LEVEL SYSTEM BY EU LAW. However, studies on the territorial effects of European integration and on the Europeanization of parliaments as well as parliamentarism have so far disregarded this group of parliaments. In the existing theoretical concepts of 'multi-level parliamentarism' subnational parliaments do not have a place until now. The book addresses this theoretical and empirical gap. Referring TO STUDIES ON PARLIAMENTARISM, FEDERALISM, AND EUROPEANIZATION the contributions discuss how to include subnational parliaments in the existing research. A total of 74 subnational parliaments from eight member states is affected by the new system, which allows them to participate in the so-called Early Warning Mechanism of subsidiarity control. The situation in six EU member states is analyzed in detail. The country chapters illustrate and analyze how subnational parliaments in the federal member states (Austria, Belgium, Germany) and in the decentralized/devolved ones (Great Britain, Italy, Spain) functionally adapt to the new opportunity structure and discuss the repercussions on legislative-executive relations as well as on interparliamentary relations. With contributions from Gabriele Abels; Katrin Auel and Martin Große Hüttman; Peter Bursens, Frederic Maes and Matthias Vileyn; Peter Bußjäger; Josep-María Castellà Andreu and Mario Kölling; Ben Crum, Annegret Eppler; John Erik Fossum; Anna-Lena Högenauer; Sabine Kropp; Robert Ladrech; Erik Miklin; Matteo Nicolini; Werner J. Patzelt; Tapio Raunio; Werner Reutter; Gerhard Stahl and Bert Kuby; Gracia Vara Arribas. Prof. Dr. Gabriele Abels is Jean Monnet Chair for European Integration; since 2007 she has a chair for comparative politics and European integration at the University of Tuebingen. Ass.-Prof. Dr. Annegret Eppler is Assistant Professor for European Integration Studies at the University of Innsbruck.

The reach of free movement within the EU Internal Market and what constitutes a restriction are the topics of this book. For many years the tension between free movement and restrictions have been the subject of intense discussion and controversy, and this includes the constitutional reach of the rights conferred by the Treaty of Lisbon. Anything that makes movement less attractive or more burdensome may constitute a restriction. Restrictions may be justified, but only if proportionate. The reach of free movement is fundamental to the Internal Market, both for the economic constitution and increasingly for individual rights in a European legal order that provides constitutional guarantees for rights, exceeding those of free movement. The interaction between fundamental rights and fundamental freedoms to movement distinguishes the EU legal order from the national legal systems.The book falls into four parts, namely 'The reach of free movement', 'Justifications and Proportionality', 'Fundamental rights', and 'Looking Abroad'. The clear discussion of the fundamentals and dilemmas regarding the subject of this book should prove useful for academics, practitioners, graduate students as well as EU officials and judges wishing to stay updated on the ongoing scholarly debate regarding relevance to case law.Mads Andenas is Professor at the Department of Private Law, University of Oslo and at the Institute of Advanced Legal Studies, School of Advanced Studies, University of London.Tarjei Bekkedal is Professor at the Centre for European Law, University of Oslo and the Chair of the Norwegian Association for European Law. Luca Pantaleo is a Lecturer in EU law at The Hague University of Applied Science, who obtained a PhD in International and EU Law in 2013 at the University of Macerata in Italy, and who was previously a Senior Researcher at the T.M.C. Asser Institute and Postdoctoral researcher at the University of Luxembourg. Mads Andenas is Professor at the Department of Private Law, University of Oslo and at the Institute of Advanced Legal Studies, School of Advanced Studies, University of London. Tarjei Bekkedal is Professor at the Centre for European Law, University of Oslo and the Chair of the Norwegian Association for European Law. Luca Pantaleo is a Lecturer in EU law at The Hague University of Applied Science, who obtained a PhD in International and EU Law in 2013 at the University of Macerata in Italy, and who was previously a Senior Researcher at the T.M.C. Asser Institute and Postdoctoral researcher at the University of Luxembourg.

Treball fi de màster de: Master's Degree in Economics and Finance ; Directors: Manuel García-Santana i Libertad González ; This paper investigates whether and how geographical distance matters for bank lending within and between countries in the European Union. We estimate gravity-type regressions in various specifications, incorporating novel econometric insights which have thus far not been applied in the context of bank lending. Using re-cently published, disaggregated data on banks' credit exposures from the European Banking Authority, we find the elasticity of lending with respect to distance to be -1.42 in our main specification. Controlling for various factors, the negative rela-tionship remains persistent. We argue that this relationship is largely attributable to information costs, though cultural and historical ties between countries, capital requirements, local competition and cross-border trade also play a role. The analy-sis highlights the enduring influence of factors which prevent full European financial integration. ; Aquest article investiga si i com la distància geogràfica és important per als préstecs bancaris dins i entre països de la Unió Europea. Estimem les regressions de tipus gravitat en diverses especificacions, incorporant nous coneixements economètrics que fins ara no s'han aplicat en el context dels préstecs bancaris. Utilitzant dades publicades recentment i desglossades sobre les exposicions de crèdit dels bancs de l'Autoritat Bancària Europea, trobem l'elasticitat dels préstecs respecte a la distància a -1.42 en la nostra especificació principal. Controlant diversos factors, la relació negativa continua sent persistent. Argumentem que aquesta relació és en gran part atribuïble als costos d'informació, tot i que els vincles culturals i històrics entre països, els requeriments de capital, la competència local i el comerç transfronterer també tenen un paper. L'anàlisi posa de manifest la influència duradora dels factors que impedeixen la plena integració financera europea.

From the Treaty on European Union (1992) to the Treaty of Lisbon (2007), democracy became a central element in the constitutionalization of the European Union. Over these twenty-five years, democracy was embedded in the institutions and practices of the European Union in two primary respects. First, following the controversial the ratification of the TEU, a series of treaty reforms were introduced to address the EU's "democratic deficit." These reforms culminated in the Lisbon Treaty. Second, in response to the political revolutions in Central and Eastern Europe the European Union made the transfer of democratic forms of rule to non-member states a key component of its membership policy. It is now the case that only democratic countries can be members in the democratic Union. This dissertation investigates the origins of some of the key ideas that led to these transformations.

In this paper, the author draws up the historic background to the present systems for taxing income from capital. The old schedular taxes gave way for synthetic, global income taxes, but recent developments have gone in the opposite direction. Income from capital is now often taxed separately from other income, giving rise to new problems of legal classification. At the international level the first issue is whether the source country or the country of residence should have the right to tax. There are pros and cons for both sides, and a general attitude of horror vacui in the sense that double exemption is not regarded as an acceptable result. In this context, the question of tax competition is dealt with. The paper takes the position that whereas tax competition may be useful to bring down excessive tax rates, there is no benefit in a race to the bottom. The paper points out that tax competition is harmful if it implies that a small tax haven country attracts what is an important revenue source in a country with normal taxes and makes money out of a nominal registration fee. This is likened to thieves stealing precious jewellery only to melt it down and cash in the metal value. The proposed EU interest directive is discussed and doubts are expressed with respect to the chances of reaching agreement with low-tax countries and territories outside the EU. Other problems with a reporting system are the definition of interest for tax purposes as well as a common taxpayer identification number (TIN) system. ; In diesem Artikel wird zunächst der historische Hintergrund der gegenwärtigen Besteuerungssysteme für Kapitalerträge beschrieben. Die alten Schedularensteuern wurden von einer synthetischen Welteinkommensteuer abgelöst. Neuerdings sollen Einkünfte aus Kapital jedoch wieder getrennt besteuert werden. Dieses Verfahren verursacht Probleme. Sie können dargestellt werden am Beispiel der Reformvorschläge für die Zinsbesteuerung in der Europäischen Union. Auf internationaler Ebene ist als erstes zu entscheiden, ob der Quellenstaat oder der Wohnsitzstaat das Vorrecht bei der Besteuerung haben sollte. Es gibt gute Gründe für beide Lösungen, aber auch Probleme, insbesondere bei der Zuordnung der Steuereinkünfte und bei der Gewährleistung einer vollumfänglichen Steuererfassung. Einigkeit besteht darüber, dass die Einkünfte nicht "doppelt freigestellt" werden (horror vacui). Bei der Wahl der Besteuerungsform ist auch zu entscheiden, ob ein harmonisierendes, grenzüberschreitendes Verfahren angewendet werden oder ob Steuerwettbewerb herrschen soll. Steuerkonkurrenz ist insoweit nützlich, als sie Steuersätze und Steuerbemessungsgrundlagen senken und damit eine langfristig in allen Staaten niedrigere Besteuerung erzwingen kann. Steuerwettbewerb erscheint freilich schädlich, wenn beispielsweise "Steueroasenländer" Unternehmen anlocken. Dies ist immer dann der Fall, wenn die Registrierung gegen eine geringe Gebühr erfolgt und niedrige Steuern es dem Unternehmen ermöglichen, der Steuerpflicht in seinem Herkunftsland auszuweichen. Dort gehen wichtige Steuerquellen verloren, ohne dass die Unternehmen in anderer Weise zu den öffentlichen Leistungen beizutragen verpflichtet werden. Dies könnte mit dem Diebstahl von Schmuck verglichen werden, bei dem nur das Ziel verfolgt wird, ihn einzuschmelzen und den Metallwert zu erlösen. Das Papier diskutiert die vorgeschlagene EU-Richtlinie und meldet Zweifel in Bezug auf die Möglichkeiten an, Abkommen mit niedrigbesteuernden Staaten und Territorien außerhalb der EU zu treffen. Andere Probleme bestehen beim Informationsaustauschsystem, der Definition von Zinseinkünften für Steuerzwecke sowie bei der Einführung eines gemeinsamen Steueridentifikationsnummersystems.

Intro -- Circular Business models in the Nordic countries -- Nordic examples of business models for the circular economy -- The workshop -- Key Findings -- Dansk sammenfatning -- References -- Annex 1 - Workshop programme -- Annex 2 - List of participants.

It is a fact that in the European Union there is a strengthening of right-wing extremism, radical right movement, populism and nationalism. The consequences of the economic crisis, such as a decline in living standards, losing of jobs, rising unemployment especially among young people, undoubtedly goes in favor of strengthening the right-wing extremism. In the research, forms of manifestation will be covered of this dangerous phenomenon and response of the institutions. Western Balkan countries, as a result of right-wing extremism, are especially sensitive region on possible consequences that might occur, since there are several unresolved political problems, which can very easily turn into a new cycle of conflicts, if European integration processes get delayed indefinitely.

As a result of the Europeanization of politics and the increasing role of the public sphere, political actors in Western Europe are currently facing a double strategic challenge. Based on data from seven West European countries and the European Union, the authors analyze how state actors, political parties, interest groups, and social movement organizations cope with this double challenge at both the national and the supranational level. Results indicate that the classic repertoire of inside strategies at the national level is still the most typical for all actors, but media-related strategies are also prominent at the national level. The Europeanization of repertoires is mainly determined by institutional factors and by the actors' power, whereas the public arena plays an equally important role for all types of actors, in all countries and at both the national and the EU level.

This book provides a comprehensive account of national parliaments' adaptation to European integration. Advancing an explanation based on political parties' constitutional preferences, the volume investigates the nature and variation of parliamentary rights in European Union affairs across countries and levels of governance. In some member states, parliaments have traditionally been strong and parties hold intergovernmental visions of European integration. In these countries, strong parliamentary rights emerge in the context of parties' efforts to realise their preferred constitutional design for the European polity. Parliamentary rights remain weakly developed where federally-oriented parties prevail, and where parliaments have long been marginal arenas in domestic politics. Moreover, divergent constitutional preferences underlie inter-parliamentary disagreement on national parliaments' collective rights at the European level. Constitutional preferences are key to understanding why a 'Senate' of national parliaments never enjoyed support and why the alternatives subsequently put into place have stayed clear of committing national parliaments to any common policies. This volume calls into question existing explanations that focus on strategic partisan incentives arising from minority and coalition government. Furthermoe, it rejects the exclusive attribution of parliamentary 'deficits' to the structural constraints created by European integration and, instead, restores a sense of accountability for parliamentary rights to political parties and their ideas for the European Union's constitutional design."--

Throughout history, international relationships have always witnessed the forming of alliances, bilateral agreements, mutual treaties, conventions, partnerships or founding organizations. All these agreements have lasted as long as all the actors involved have shared a common interest, but during conflictual periods they have been reduced to simple sheets of paper. Certainly, the very same states have, again and again, been both 'friends' and 'enemies' because in international relations "nations have no permanent friends or allies, they only have permanent interests."1 Thus, in a world of growing interdependence and continuous change, globalization will not turn this world into a flat one, nor will it bring history to an end. On the contrary, it will generate new threats and will make differences more obvious and more striking. Moreover, the events that have taken place during the last few years clearly point this out. Starting with the 2013 Summit in Vilnius, the European Neighbourhood Policy and the Eastern Partnership, in particular, have brought about major direct changes in Eastern Europe and indirect ones in Bruxelles, culminating in territorial changes in the immediate proximity of Romania. Taking into account both its significant geopolitical and geostrategic location and its membership to the European Union, Romania finds itself, as always, at a crossroads. In this context, the present paper aims at determining the role the European Union plays in Romania's relationship with Russia.