Suchergebnisse

Este artícfulo reseña: Douglas Webber, European disintegration? The Politics of Crisis in the European Union. London. Red Globe Press, 2019, 278 pp.

This paper is an attempt to analyse European leadership and the role played by a reunited Germany in the European Union. The author proposes five fundamental theses: 1) the reunification of Germany ruined the balance of power in Europe; 2) the Eastern enlargement of NATO and the EU has moved the zone of political and military influence of the USA to the line of the Bug river; 3) the Germans have confirmed their position as a European power; 4) the foreign policy of Angela Merkel is a continuation of Gerhard Schroder's policy, meaning a transfer of the focus from European policy to prioritising German national interests; 5) the German issue has remained open. ; This paper is an attempt to analyse European leadership and the role played by a reunited Germany in the European Union. The author proposes five fundamental theses: 1) the reunification of Germany ruined the balance of power in Europe; 2) the Eastern enlargement of NATO and the EU has moved the zone of political and military influence of the USA to the line of the Bug river; 3) the Germans have confirmed their position as a European power; 4) the foreign policy of Angela Merkel is a continuation of Gerhard Schroder's policy, meaning a transfer of the focus from European policy to prioritising German national interests; 5) the German issue has remained open.

Este trabajo aborda la problemática derivada de la ausencia de armonización europea en tres ámbitos: las sucesiones, el patrimonio y la imposición de salida sobre las personas jurídicas. En materia sucesoria nos aproximaremos a la triple iniciativa (Comunicación, Documento de trabajo y Recomendación) publicada por la Comisión europea en2011, dirigida a promover la coordinación entre los ordenamientos nacionales. Asimismo, se analizará el status quo del Impuesto sobre el Patrimonio, que prácticamente ha desaparecido en la UE, concluyendo no tanto la necesidad de su armonización cuanto de su reforma. Por último, examinaremos el gravamen de salida sobre las personas jurídicas previsto en la Propuesta de Directiva europea de 28 de enero de 2016. Esta medida representa un cambio de estrategia por parte de la UE que, por primera vez en sede de impuestos de salida, trata de lograr un progreso cualitativo a través de la armonización. ; This paper examines the problems derived from the lack of harmonization in the European Union in the following topics: inheritance tax, wealth tax and exit tax on companies. Regarding inheritance taxation, we will deal with the Communication, Working paper and Recommendation published in 2011 by the European Union, in order to promote coordination between member states. Further, we will analyze the status qua of the wealth tax, abolished in many EU member states, by concluding not the necessity of its harmonization but its urgent reform. Finally, we will study the exit tax on companies established in the Proposal for a Council Directive published on28 January 2016. This initiative implies a change of strategy of the EU that, for the first time in the ambit of exit taxation, intends to make progress through harmonization. ; El presente trabajo se enmarca en el Proyecto de investigación «El Plan de acción europeo contra la erosión de la base imponible y el traslado de beneficios y su incidencia en el ordenamiento jurídico español» (DER2015-64816-P), financiado por el Ministerio de Economía y Competitividad, Programa Estatal de Fomento de la Investigación Científica y Técnica de excelencia.

La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión – como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior. ; Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.

The study points out how the current economic crisis has shown certain weak points in the decision's procedures of the European Union. Such weakness has produced slow and non effective reactions from those institutions against difficulties. The European leaders have considered the necessity of going ahead in the fiscal and economic policies' integration process', for democratic legitimacy and accountability. Outstanding, the Banking Union is going to be a cornerstone in the European integration process. ; El trabajo pone de manifiesto cómo la reciente crisis económica ha puesto en evidencia la existencia de carencias y debilidades en el entramado institucional de la Unión Europea, ocasionando que sus respuestas a las dificultades hayan sido lentas y poco efectivas. En este contexto, se hacen necesarios avances en la integración de las políticas económicas y fiscales, con las correspondientes exigencias de responsabilidad política. Destacadamente, en el ámbito financiero el proyecto en marcha de Unión Bancaria Europea supone un paso muy importante en ese proceso de integración.The study points out how the current economic crisis has shown certain weak points in the decision's procedures of the European Union. Such weakness has produced slow and non effective reactions from those institutions against difficulties. The European leaders have considered the necessity of going ahead in the fiscal and economic policies' integration process', for democratic legitimacy and accountability. Outstanding, the Banking Union is going to be a cornerstone in the European integration process.

The article concerns the idea as well as the form of international cooperation between states and international organizations, illustrated by the example of the relationship between the European Union and the Pacific region. There is some useful literature on the subject but this needs be to completed. The influences of the world's leaders collide on the Pacific Ocean, which gives this area primacy in geopolitical domination, slowly downgrading the Atlantic Community. The main purpose of the paper is, therefore, to research the possibilities and methods of legal and extrajudicial cooperation betweentwo continents which are very distant from each other. This work underlines the difference between official policy, presented by the regional intergovernmental organizations, and the individual policies of member states, who are not tied down by Brussels politics and may maintain their own foreign relations. ; The article concerns the idea as well as the form of international cooperation between states and international organizations, illustrated by the example of the relationship between the European Union and the Pacific region. There is some useful literature on the subject but this needs be to completed. The influences of the world's leaders collide on the Pacific Ocean, which gives this area primacy in geopolitical domination, slowly downgrading the Atlantic Community. The main purpose of the paper is, therefore, to research the possibilities and methods of legal and extrajudicial cooperation between two continents which are very distant from each other. This work underlines the difference between official policy, presented by the regional intergovernmental organizations, and the individual policies of member states, who are not tied down by Brussels politics and may maintain their own foreign relations.

In multiculturalism, "exit", or to be more precise, "right to exit" is very often thought of in terms of a condition of state's non-interference in the minority groups. However popular, this account seems to be flawed with a number of controversial assumptions, questionable theoretical and practical implications and can lead to significant paradoxes. First of all, treating "exit" as a state's non-interventionism condition also means that in fact representatives of minority groups should actually leave their communities in order to obtain all of the civil rights and liberties – be treated as "full", not "partial" citizens. Various other problems connected with this account (i.a. the issue of general function of "right to exit" and civil rights and liberties or mutual relations between these two categories) presented and discussed in the paper justify a proposal of change of approach towards concept of "exit". Either one should take really seriously the assumed normative character of it and construct a whole separate theory of "right to exit" from scratch, or maybe one should simply stop treating leaving one's oppressive culture in terms of "right" or "freedom" and understand it only in descriptive manner. ; In multiculturalism, "exit", or to be more precise, "right to exit" is very often thought of in terms of a condition of state's non-interference in the minority groups. However popular, this account seems to be flawed with a number of controversial assumptions, questionable theoretical and practical implications and can lead to significant paradoxes. First of all, treating "exit" as a state's non-interventionism condition also means that in fact representatives of minority groups should actually leave their communities in order to obtain all of the civil rights and liberties – be treated as "full", not "partial" citizens. Various other problems connected with this account (i.a. the issue of general function of "right to exit" and civil rights and liberties or mutual relations between these two categories) presented and discussed in the paper justify a proposal of change of approach towards concept of "exit". Either one should take really seriously the assumed normative character of it and construct a whole separate theory of "right to exit" from scratch, or maybe one should simply stop treating leaving one's oppressive culture in terms of "right" or "freedom" and understand it only in descriptive manner.

El representante de la Unión Europea en nuestro país nos describe la estructura y el funcionamiento de las instituciones comunitarias y la proyección de la Unión Europea hacia el exterior. Haciendo especial referencia a los nuevos desafíos que se le presentan a los países latinoamericanos, en particular a las relaciones entre la U.E y el Mercosur. Finalmente se detallan, en un anexo, las relaciones institucionales con Argentina. ; The European Union delegate in our country describes the structure and functioning of community institutions and EU projections abroad. He also makes reference to the new challenges to Latin-American countries, as regards, in particular, the EU-Mercosur relations. He finally describes in detail, over an annex, the institutional relations with Argentina. ; Dossier: MERCOSUR ; Instituto de Relaciones Internacionales

In multiculturalism, "exit", or to be more precise, "right to exit" is very often thought of in terms of a condition of state's non-interference in the minority groups. However popular, this account seems to be flawed with a number of controversial assumptions, questionable theoretical and practical implications and can lead to significant paradoxes. First of all, treating "exit" as a state's non-interventionism condition also means that in fact representatives of minority groups should actually leave their communities in order to obtain all of the civil rights and liberties – be treated as "full", not "partial" citizens. Various other problems connected with this account (i.a. the issue of general function of "right to exit" and civil rights and liberties or mutual relations between these two categories) presented and discussed in the paper justify a proposal of change of approach towards concept of "exit". Either one should take really seriously the assumed normative character of it and construct a whole separate theory of "right to exit" from scratch, or maybe one should simply stop treating leaving one's oppressive culture in terms of "right" or "freedom" and understand it only in descriptive manner. ; 3 ; 1 ; 103 ; 124 ; 6 ; Filozofia Publiczna i Edukacja Demokratyczna

In its 50 years of existence, the EU has managed to transform «enlargement» in one of its most important political achievements. The so called «Big Bang» of Copenhagen, (2002) increased its membership to 25 followed in 2007 by another two former communist States, event that has had a powerful historical and political impact, putting an end to the artificial division of Europe. The building up of the «Great Europe» has been a long process of successive enlargements which more than once has led to differences in the forces coexisting inside the European Union: those who prefer «consolidation» and those that opt for «expansion». However, both processes developed side by side, resulting in significant changes in the institutional and financial architecture of the Union. Institutional adjustments are still being developed in the recently adopted Lisbon Treaty. Enlargement has brought about serious challenges for the European Union, such as how to cope with the «Euro scepticism» of its citizens. In this context, ones of the most difficult one is the admission of Turkey. ; En sus 50 años de existencia, la Unión Europea ha convertido el tema de la ampliación en uno de sus mayores éxitos políticos. El llamado «Big Bang de Copenhague» (2002), que aumentó la membresía de la Unión a 25 miembros, seguida en 2007 por la incorporación de otros dos, ha tenido un enorme significado político e histórico ya que puso término a la artificial división de Europa. La construcción de la actual «Gran Europa» ha sido fruto de un largo proceso de ampliaciones sucesivas, que más de un vez han provocado diferencias entre las corrientes que cohabitan al interior de la Unión Europea. Unas prefieren la «consolidación» y otras abogan por la «expansión». En definitiva, ambos procesos se desarrollaron de manera convergente dando lugar a importantes cambios institucionales y financieros en la arquitectura de la Unión. Los ajustes institucionales aún están en pleno proceso de desarrollo con el nuevo Tratado de Lisboa, cuyas bases se aprobaron ...

The article describes the European Union's main achievements on communitarian regulation of corporate law. Specifically, two basic aspects of EU corporate law will be addressed. On one hand, European companies have the freedom of establishment, which means that they have the right to operate internationally in equal conditions with respect to national companies. On the other, EU law has tried to achieve two objects on corporate regulation: uniformity and harmonization. Uniformity can be reached by Regulations, i.e. the emblematic case of the Societas Europea (SE) or the European Economic Interest Grouping (EEIG). When political compromise didn't allow European Institution to uniform, they used Directives with the aim of harmonize some pivotal aspects of the regulation of a company, especially if it operates cross-border. An example can be the cross-border mergers, which often could not be set under national legislation before the implementation of the 2005 Directive on the matter. Uniformity in EU corporate law will be highlighted in the article. ; El artículo describe los principales logros de la Unión Europea en cuanto a la regulación comunitaria del derecho societario. En particular, se hace especial énfasis sobre dos aspectos importantes de la regulación de las empresas por parte del derecho supranacional. Por una parte, las empresas europeas gozan de la libertad de establecimiento, es decir la facultad de operar de forma transnacional, en igualdad de condiciones con las demás empresas nacionales. Por otra, el derecho comunitario ha tratado de lograr dos objetivos en materia de derecho societario: la uniformidad y la armonización. Cuando intervino para uniformar, la Unión Europea se valió de los Reglamentos, como es el caso emblemático de la Societas Europea (SE) o la Agrupación Europea de Interés Económico. Cuando la mediación política no permitió uniformar, las instituciones comunitarias intervinieron con Directivas al fin de armonizar algunos aspectos esenciales de la reglamentación de una empresa, ...

Resumen: La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión –como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior.Palabras clave: Elusión fiscal, Unión Europea, abuso del derecho tributario, planificación fiscal agresiva, mercado interior, BEPS, armonización.Abstract: Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.Keywords: Tax avoidance, European Union, tax abuse, aggressive tax planning, internal market, BEPS, harmonization

Nos proponemos en este trabajo realizar una reflexión sobre el concepto de ciudadanía sanitaria y su proceso de gestación, tanto en el ordenamiento español como en el ordenamiento comunitario. Hasta ahora la universalidad ha sido una de las notas básicas y más características de nuestro sistema público sanitario. La crisis económica, sin embargo, ha llevado a nuestros poderes públicos a adoptar importantes medidas con la intención de hacer sostenible nuestro sistema. Entre ellas, las más graves son las que afectan a la construcción del concepto de ciudadanía sanitaria por la exclusión de determinados colectivos de personas. Por el contrario, en el derecho comunitario se ha producido una notable expansión del concepto de ciudadanía sanitaria con la intención de garantizar la libre prestación de servicios sanitarios y los derechos de los pacientes en la asistencia sanitaria transfronteriza ; The object of our study consists of making a legal reflection on the concept of healthcare citizenship and its development, both in Spanish Law and in European Union Law. Until now, universal healthcare has been the most important element of our public health care system. The economic crisis has led our Government to take important political and administrative decisions in order to make our public healthcare system sustainable. Among them, the most serious are those which affect the construction of the concept of healthcare citizenship with the effect of excluding certain groups of people. In contrast, in European Union Law there has been a notable expansion of the concept of healthcare citizenship with the intention of guaranteeing the free provision of healthcare services and patients' rights in cross-border healthcare

The European Union is not a State. It is a new kind of political organization. It is made up of independent and sovereign States. In any case, like other international organizations, the sovereign powers of its Member States are limited by the cooperation requirements imposed upon them by the international society in our times. In the case of the European Union, the limits imposed upon the sovereign powers of the Member States are further reinforced by the symbiosis of two separate political structures: the traditional structure of the Member States and the new Union structure. The Constitutional Law of the Member States is thus conditioned by the development of the supranational Law of the Union. ; La Unión Europea no es un Estado. Es una nueva forma de organización política. Está integrada por Estados independientes y soberanos. Ahora bien, al igual que otras organizaciones internacionales, las competencias soberanas de los Estados se encuentran limitadas por las exigencias de cooperación que impone la sociedad internacional de nuestro tiempo. En el caso de la Unión Europea, la limitación de las competencias estatales se encuentra reforzada por la simbiosis de dos estructuras políticas diferentes, la tradicional de los Estados miembros y la nueva estructura que constituye la Unión. El Derecho constitucional de los Estados miembros se encuentra, por ello, condicionado por los desarrollos del Derecho supranacional.The European Union is not a State. It is a new kind of political organization. It is made up of independent and sovereign States. In any case, like other international organizations, the sovereign powers of its Member States are limited by the cooperation requirements imposed upon them by the international society in our times. In the case of the European Union, the limits imposed upon the sovereign powers of the Member States are further reinforced by the symbiosis of two separate political structures: the traditional structure of the Member States and the new Union structure. The Constitutional Law of the Member States is thus conditioned by the development of the supranational Law of the Union.