Suchergebnisse

In this article we show why a major initiative announced by the European Commission in 2006 to reform the EU anti-dumping policy after two years of very intense political activity became bogged down in a fully preserving the legislative status quo. Adapted from the source document.

"Op 1 januari 2019 trad de eerste EU-antibelastingontwijkingsrichtlijn in werking, kortweg ATAD1 genoemd. Deze richtlijn introduceerde drie nieuwe regelingen in de Nederlandse belastingwetten. Deze titel verheldert en schetst voor u als praktiserend fiscalist een compleet beeld van deze regelingen. Inclusief concrete voorbeelden, al dan niet ontleend aan de wetsgeschiedenis. 'ATAD1' werpt een uitgebreid licht op de drie nieuwe regelingen in de Nederlandse belastingwetten die werden geïntroduceerd met de komst van de eerste EU-antibelastingontwijkingsrichtlijn (ATAD1). De regelingen betreffen:- Een regeling in de VPB betreffende de zogenoemde controlled foreign company, kortweg CFC genoemd;- Een algemene renteaftrekmaatregel in de VPB in de vorm van een earningsstrippingbepaling;- Een nieuwe uitstelregeling in de Invorderingswet 1990 voor de exitheffing in de VPB"

The European Union's merchandising policies have been a successful enterprise, whereas sensitive political items of safety, defense and international policies were not its priority. Since the 1990's however the EU tries to define itself in relationship to the rest of the world, of which the Common Foreign and Safety Policy (Gemeenschappelijk Buitenlands- en Veiligheidsbeleid, GBVB) is a good example with which the EU promotes and defends its interests internationally. Moreover, through the GBVB, the EU takes part in crisis control activities, as for example on the Balkans. An analysis of EU interventions and behavior during the wars in Croatia and Bosnia-Herzegovina, with explanations for the limited successes achieved, in particular by lack of its member states to cooperate in a unified action, partly based on differences of opinion, partly on a lack of national profit to be gained from the region concerned. Differences of opinion often based on conflicting national interests, and highly influence - negatively - on the GBVB's effectivity. To be more influential on a global scale, member states should compromise their proper interests into a unified voice, and bind together their bilateral relations into cooperation. Furthermore, problems regarding coherence and continuity exist by means of an often changing chairmanship of the EU, making the flow of information and mandates irregular, therewith reducing the GBVB's into a reactive organ, where dynamic activity is needed. References. O. van Zijl

This introductory article sketches the problematique of this special issue on 'Subsidiarity in the European Union and beyond'. It starts with a short historical overview of the origins, meanings and implementation of the subsidiarity principle within the EU. Subsequently, it problematizes the concept and application of subsidiarity in a multilevel governance context by examining two fundamental characteristics of this essentially contested concept that render it fascinating to study: its complexity and power-relevance. The relatively new concept of global subsidiarity is briefly discussed to situate the intra-EU discussion in a wider context. This introduction ends by discussing some of the findings of the special issue's two substantial articles -- that both deal with policy topics in which different competence regimes meet -- in light of the subsidiarity problematique. Adapted from the source document.

De uitslag van het referendum op 1 juni 2005 over het Europees Grondwettelijke Verdrag legde op dramatische wijze de kloof bloot tussen politieke en publieke opinie als het gaat over Europese beleidsvorming. Tegelijk heeft het Grondwettelijk Verdrag laten zien dat nationale politici en bestuurders er niet in slagen te functioneren als adequate verbindingsschakels tussen 'Europa' en burgers. Tegen deze achtergrond geeft de WRR (naar aanleiding van een adviesaanvraag van de regering) aan hoe de legitimiteit van EU-beleid en de EU als systeem in Nederland kan worden vergroot. De raad analyseert d

The Iraq War has once again spotlighted the divisions within the European Union that have prevented a unified foreign policy & strategy in its leadership. While the common market & currency, along with the accession of ten new member states have contributed greatly to a sense of European unity, the reliance on majority consensus & "soft security" neither ensures effective supranational policy making, nor does it eliminate the tension caused by the international leadership claims of three European Union members: GB, France, & Germany. The former two are both nuclear powers & permanent members of the Security Council, while the latter is one of the world's leading economies, & the dominant one in Europe; each has its own interests & orientations (eg, the transatlantic reflex of GB, the Continental reflex of France, & the pacifism of Germany). It is proposed that the European Union give more coordinating & directive power to the Union Ministry for Foreign Affairs to ensure a common foreign policy for the continent. A. Siegel

The author introduces the article by describing why the term Jihad-terrorism shouldn't be used (it's not an ideology, but a method; the term hammers on an intrinsic link between Islam and violence). The Belgian international attitude stresses that a wrong perception within European policy will actually lead to an anti-Western radicalization, and that terminology is part of that. The article continues with four EU anti-terror strategies: proactive: prevention and protection; reactive: prosecution and response. Regarding suppression of radicalization and recruitment, three factors are mentioned: facilitating factors within a globalized world (travel and communication, money operations, internet availability); an anti-western enemy perception; structural environmental factors, the so-called root causes (social circumstances, democratic imperfection, modernization badly directed, economic and political perspectives, unsolved conflicts, lack of education). Two additional principles for Belgium: 1) fundamental rights and freedoms; 2) suppression of Jihad-terrorism in cooperation with Muslim countries. References. O. van Zijl

Het klimaatprobleem is met het van kracht worden van het Kyoto-verdrag nog lang niet opgelost. Hoe kunnen Nederland en de EU een effectief klimaatbeleid voeren? Daarbij moet rekening worden gehouden met een mondiale omgeving waarin door economische groei de emissies eerder groeien dan dalen en waarin internationale afspraken moeizaam tot stand komen. Het rapport Klimaatstrategie besteedt aandacht aan de drie componenten waaruit het klimaatprobleem bestaat. Hoe kan Nederland zich aanpassen aan klimaatverandering die onherroepelijk komen gaat? Welke technologieën zijn kansrijk om voor emissiered

A brief review of some recent European Union (EU) monetary & trade history (from the 1970 Treaty of Luxembourg to the recent Greek declarations), in which problems & successes of various kinds (eg, accession of new member states, the juste retour of the UK) have been matched by new methods of raising revenue. As tariffs & trade barriers disappeared throughout the EU, other revenues (external trade tariffs, VAT, etc) have increased in importance. Three milestones in recent EU economic history are former British Prime Minister Thatcher's disputes with the EU over trade & currency issues in the early 1980s, Maastricht, & the 1999 Council of Europe, in which current financing standards were agreed upon. 4 Tables. A. Siegel