Edward and Lane on European Union Law


Book Description

The history --The European Union : structure and basic rules --The political institutions and procedures --Other bodies --The Court of Justice --The sources, nature and methods of European Union Law --The principles --Non-discrimination and citizenship of the Union --Union policies and internal actions : introduction --The free movement of goods --The free movement of persons and services --The free movement of capital --Competition --Other polices




Edward and Lane on European Union Law


Book Description

'Faced with the challenge of studying EU law, students and other interested parties need guidance and accessible materials. Despite the ground clearing of the Lisbon Treaty, the terrain is still not properly mapped. Edward and Lane's completely rewritten book provides just what's needed. Clear, comprehensible and comprehensive, it will be an important port of call for anyone trying to figure out key aspects of the EU's ever burgeoning legal order.' - Jo Shaw, University of Edinburgh, UK A comprehensively updated and expanded new edition of a classic text, this authoritative volume provides expert analysis on the key issues across all areas of European Union law - including its constitutional, procedural and substantive aspects. Importantly, the book incorporates the Treaty of Lisbon reorientation and immediate post-Lisbon developments. Throughout the book there is extensive reference to primary sources (Treaty, legislation, case law) and to issues of national adaptation which, together, bring a depth of understanding and analysis to this increasingly complex discipline.




Constitutional Law of the EU’s Common Foreign and Security Policy


Book Description

The Common Foreign and Security Policy (CFSP) of the European Union is a highly exceptional component of the EU legal order. This constitutionalised foreign policy regime, with legal, diplomatic, and political DNA woven throughout its fabric, is a distinct sub-system of law on the outermost sphere of European supranationalism. When contrasted against other Union policies, it is immediately clear that EU foreign policy has a special decision-making mechanism, making it highly exceptional. In the now depillarised framework of the EU treaties, issues of institutional division arise from the legacy of the former pillar system. This is due to the reality that of prime concern in EU external relations is the question of 'who decides?' By engaging a number of legal themes that cut across foreign affairs exceptionalism, executive prerogatives, parliamentary accountability, judicial review, and the constitutionalisation of European integration, the book lays bare how EU foreign affairs have become highly legalised, leading to ever-greater coherence in how Europe exerts itself on the global stage. In this first monograph dedicated exclusively to the law of the EU's Common Foreign and Security Policy in modern times, the author argues that the legal framework for EU foreign affairs must adapt in a changing world so as to ensure the EU treaties can cater for a more assertive Europe in the wider world. Cited in Opinion of Advocate General Evgeni Tanchev, Case C-730/18 P, SC v Eulex Kosovo, ECLI:EU:C:2020:176, Court of Justice of the European Union (First Chamber), 5 March 2020; Opinion of Advocate General Gerard Hogan, Case C-134/19 P, Bank Refah Kargaran v Council of the European Union, ECLI:EU:C:2020:396, Court of Justice of the European Union (Grand Chamber), 28 May 2020; Opinion of Advocate General Evgeni Tanchev, Case C-283/20, CO, ME, GC and 42 Others v MJ (Head of Mission), European Commission, European External Action Service (EEAS), Council of the European Union, Eulex Kosovo, ECLI:EU:C:2021:781, Court of Justice of the European Union (Fifth Chamber), 30 September 2021; and, Opinion of Advocate General Tamara Capeta in Joined Cases C-29/22 P and C-44/22 P, KS, KD v Council of the European Union, European Commission, and European External Action Service (EEAS), and European Commission v KS, KD, Council of the European Union, and European External Action Service (EEAS), ECLI:EU:C:2023:901, Court of Justice of the European Union (Grand Chamber), 23 November 2023.




Enhanced Cooperation and European Tax Law


Book Description

The book explores the hybrid nature of enhanced cooperation law between the law of single Member States and secondary EU law. Furthermore, it identifies the limits to and challenges of enhanced cooperation law-making, and explains how State aid law provisions should be applied to enhanced cooperation laws. The book also develops a sophisticated approach to the limits non-participating Member States face in ensuring that their actions do not impede the implementation of enhanced cooperation between the participating Member States.




The Constitutional Boundaries of European Fiscal Federalism


Book Description

This book provides an authoritative source for which models of fiscal federalism are compatible with the constitutional boundaries of the European legal order. It offers an encompassing guide to the leading constitutional case law in all EU Member States.




International Institutional Law


Book Description

This book offers a comparative analysis of the institutional law of public international organizations, covering issues such as membership, institutional structure, decisions and decision-making, legal status, privileges and immunities. It has been designed to appeal to both academics and practitioners.




Understanding Legislation


Book Description

“[This book] will be of great value to practitioners, students, academics and judges - whatever their level of experience. [...] The trouble for many legal practitioners, and indeed for many legal book writers, can be a failure to see the wood for the trees, and that is a particular risk when it comes to a subject as fissiparous as statutory interpretation. David Lowe and Charlie Potter are to be congratulated for having avoided that risk: they have written a crisp and engaging book, which covers this important topic in an informative and accessible way...” From the foreword by David Neuberger Understanding Legislation provides a practical, accessible guide to interpreting both English and European legislation of all kinds. This book can be used as a first port of call for practitioners and students on all matters of statutory construction. It is designed to serve as a succinct and authoritative point of reference for questions concerning sources of legislation, the anatomy and structure of differing instruments and matters of interpretation. As well as considering how to read statutory language, and the key principles and presumptions that the courts will apply, the book addresses how other legislation and materials can influence the interpretive exercise and in what way. To this end, it discusses the interpretive significance of the different components of legislation, the various external aids to construction that may exist, and the role of international law, the European Convention on Human Rights (through the Human Rights Act 1998) and EU law in interpreting domestic law. While the primary focus is on English law, the treatment of EU and international law will also serve as concise freestanding guidance as to the sources of EU law, the construction of EU legislation and the construction of treaties.




The EEA and the EFTA Court


Book Description

The EEA Agreement extends the free movement of persons, goods, services and capital to the EEA/EFTA States: Iceland, Liechtenstein and Norway. It provides for equal conditions of competition and abolishes discrimination on grounds of nationality in all 31 EEA States. The successful operation of the EEA depends upon a two-pillar system of supervision involving the European Commission and the EFTA Surveillance Authority. A two-pillar structure has also been established in respect of judicial control with the EFTA Court operating in parallel to the Court of Justice of the European Union. The EFTA Court, which celebrates its 20th anniversary in 2014, has jurisdiction with regard to EFTA States which are parties to the EEA Agreement. The jurisdiction of the EFTA Court accordingly corresponds to the jurisdiction of the Court of Justice of the European Union over EU Member States in matters of EEA law. The essays in this collection, assembled to celebrate the 20 year landmark, and written by members of the Court and external experts, review the successes and shortcomings of the Court, its interface with EU law, and the prospects for its future development.




Corporations and the Privilege against Self-Incrimination


Book Description

This book asks whether the well-established privilege against self-incrimination applies to corporations, whether it should, and if so, to what extent. Those questions have an increasingly important EU criminal law dimension. To answer them, this study draws on comparative insights from Belgium, England and Wales, and the US; as well as case law of the ECtHR and EU Law. It covers the established CJEU case law in competition cases, the recent CJEU ruling in DB v Consob and addresses Directive (EU) 2016/343. It will appeal to scholars of EU criminal law, but also to white-collar and competition practitioners.




Double (Non-)Taxation and EU Law


Book Description

Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.