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This PDF eBook is produced by a third-party. We have requested that the file be made accessible and compliant with the European Accessibility Act (EAA). However, we have not been able to fully verify

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Law and Criminology (R0)

Luca Pantaleo

Abuse of Law in the European Union

The Rise of a Special General Principle

&lt;p&gt;&lt;span style="color: black;"&gt;1. At the Edge of the Law: Mapping the Terrain of Abuse in the EU Legal Order.- 2. Abuse of Law in Municipal Legal Orders and International Law: An Overview.- 3. Analysis of the Court of Justice’s Case Law.- 4. The Scope of Application of the Principle of Abuse of Law in the EU Legal Order.- 5. The Purpose and Function of Abuse of Law in the Union Legal Order.- 6. Concluding Reflections: Abuse of Law and the Maturation of the EU Legal Order.- Index.&lt;/span&gt;&lt;/p&gt;&lt;p&gt;&lt;/p&gt;

&lt;p class="MsoNormal"&gt;This book explores the meaning and the impact of the concept of abuse of law in European taxation. Fighting abusive arrangements has gained prominence along three different dimensions: as a methodological tool to constrain access to tax benefits under EU law, as a ground of justification for disadvantageous treatment of cross-border activities and investment, and as a policy goal underlying recent EU tax legislation. The contributors to this book&amp;mdash;leading academics and practitioners from different European countries&amp;mdash;discuss the most burning issues concerning the prohibition of abuse in tax matters. Starting from a general clarification of notions like &amp;lsquo;tax avoidance&amp;rsquo; and &amp;lsquo;aggressive tax planning&amp;rsquo; and informed by a deep-diving comparative analysis of the concept of &amp;lsquo;abuse&amp;rsquo;, the authors examine special anti-avoidance rules both in EU legislation on indirect taxes and under the existing EU corporate tax directives. Furthermore, the authors shed a critical light on the effect of European fundamental freedoms on national anti-abuse provisions. Last but not least the impact of the recently introduced Global Minimum Tax (GloBE) on the operation of anti-abuse rules receives scrutiny. In the end, the book tries to answer whether these different fields of application are informed by a unified notion of fiscal abuse. Given the world-wide momentum behind the fight against fiscal fraud and tax avoidance, the analytical approach of this book, bringing together different strands of legislature and jurisprudence, will be of substantial value for the work of both practitioners and scholars in the field of EU taxation.&lt;/p&gt;

Isabelle Richelle

Wolfgang Schön

Edoardo Traversa

Abuse of Law in European Taxation

Karel Wellens

A Functional Analysis of the Practice

Question Time at the ICJ in Contentious Cases

Dimitrios A. Kourtis

An International Criminal Law Account

Genocide and the Right to Exist

Social Sciences, Humanities and Law (excluding publishing partner content) (German language)

Melissa Rosina Rudigier

Die Ausübung von funktionalem Schutz durch Internationale Organisationen zugunsten ihrer Bediensteten

Party Autonomy Determining the Rules of Evidence

Evidentiary Contracts and Agreements

Heike Krieger

Pablo Kalmanovitz

Eliav Lieblich

Stavros Evdokimos Pantazopoulos

Humanitarian Actors

Yearbook of International Humanitarian Law, Volume 26 (2023)

EYIEL Monographs - Studies in European and International Economic Law

European Yearbook of International Economic Law

This book provides a critical examination of the deficiencies in decent work within global supply chains. It explicitly identifies and discusses the core elements of decent work as defined by the International Labour Organisation's (ILO) decent work agenda, while underscoring the essential international human and labour rights principles that are integral to achieving these standards. The study firmly asserts that multinational enterprises (MNEs) have a pivotal role in advancing decent work initiatives. However, it is undeniable that many of these enterprises frequently fail to comply with established decent work standards. MNEs have gained stronger international influence, and they are able to move their businesses to countries with low cost of labour and less regulations. This phenomenon weakens the governments of host nations as they are keen to promote foreign direct investment in order to reduce unemployment and to ensure economic growth. As a result, the host nations are encouraged to set laws that will attract MNEs at the expense of human and core labour rights. As a result, MNEs are not held accountable in respect of alleged abuses of human and labour rights.
This book recommends regulatory reforms, which will empower the ILO to intervene to prevent human and labour rights violations by MNEs and where such violations occur, to at least provide effective remedies to vulnerable employees.

Compliance with Decent Work Standards by Multinational Enterprises

Anna Tsetoura

Pension Rights and Free Movement of Persons

Materialien zur rechtswissenschaftlichen Medien- und Informationsforschung


        &lt;p&gt;Die Autorin untersucht aus rechtlicher Perspektive, warum in Deutschland wichtige Informationen für ein effektives Pandemiemanagement fehlen. Am Beispiel der COVID-19-Pandemie zeigt sie, dass die Informationsprozesse im deutschen Infektionsschutzrecht unzureichend digitalisiert sind. Während die Digitalisierung auf europäischer Ebene weit fortgeschritten ist, führen nationale Defizite zu erheblichen Effektivitäts- und Effizienzproblemen. Zur Analyse der Mängel nutzt die Autorin Methoden einer interdisziplinär informierten, steuerungsorientierten Verwaltungsrechtswissenschaft. Sie entwickelt primärrechts- sowie verfassungskonforme Lösungsvorschläge, um den Umgang mit künftigen Infektionskrankheiten von überregionaler Bedeutung zu verbessern.&lt;/p&gt;
      

Franka Enderlein

Der deutsche und europäische Rechtsrahmen zur Überwachung von Infektionskrankheiten am Beispiel von COVID-19

Informationsprozesse im Infektionsschutzrecht

Nora Jauer

Die UN-Menschenrechtsvertragsorgane und der Klimawandel

This book details the temporal transformations in modernity as they have manifested in social structures and relationships. Globalization has created a new reality in the image of the new-age truth—the reality of pluralism which has transformed the way human relations have been organized. There has been a surge of new values and new ideas. All these have collectively formed a new consciousness. This book captures the said consciousness in its totality through its various manifestations in various domains on human socialization. The authors of the book provide broader generalizations on globalization, situating it through various standpoints, and particular analyses of how globalization has impacted particular domains. They have provided tales of resistance, adaptations, coexistences, and contestations. The major themes that will be addressed are: The rise and/or fall of social institutions; discovering global identities; global sensibilities: nihilism or hope?; cultural nostalgia and the yearning for the past; epistemological crisis in law: fragmentation, segmentation, and the loss of exclusivity. Additionally, the third section of the book is dedicated for author-meditations on SDGs. This type of a study is relevant, as time is ripe for a stocktaking—for globalization has set in as an endless evolution—of the human willing and acting in a globalizing word. It is its temporal lens, the way of looking at things, which makes this book contemporaneous.&nbsp;

Traversing the Trial - Law and Justice in a Globalizing World

&lt;p&gt;Online platforms have transformed the travel sector by enhancing the availability of travel services and lowering transaction costs; however, they have also posed new challenges for consumer protection. The book studies this transformation, assesses the relevant EU acquis, and explores how the legal framework could be improved to better protect consumer interests in a platform-driven market.&amp;nbsp;&lt;br&gt;The book examines the private governance mechanisms employed by leading platform operators and identifies their strengths and weaknesses. Building upon these insights, it then delves into the EU legal framework, including the Digital Services Act and the Package Travel Directive. It identifies gaps in the protection of consumers concluding contracts through online travel platforms and proposes strategies for addressing these gaps through horizontal and sectoral rules. In this context, the book reflects on key notions of consumer law such as information, safety and performance, as well as the associated role of platform providers.&lt;br&gt;Focusing on stand-alone contracts for individual travel services, this study offers new perspectives on consumer protection, the digital economy, and EU law. It will appeal to both legal researchers and practitioners seeking to navigate digital markets and the complexities of their regulation. By showing how EU law can better protect consumers in connection with online travel platforms, the book offers a valuable resource for legal interpretation and future policy evolution.&lt;/p&gt;

Agnieszka Jablonowska

An EU Law Perspective

Consumer Protection and Online Travel Platforms

Abuse of Law in the European Union

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