Laurence Gormley - Böcker

This book provides a practical overview of EU taxation law and its interpretation and application by the European courts. It includes detailed analysis of the harmonization of indirect taxes in the EU, primarily covering the substantial body of legislation and case law in the area of value added tax (VAT) and excise duties, as well as discriminatory taxation, taxation of imports and exports, company taxation and taxation of savings and royalties; it also examines mutual assistance and administrative cooperation in the field of taxation, as well as the question of repayment of taxes paid but not due. The new edition has been fully revised and updated to cover recent developments, such as the case law on fiscal discrimination in the field of workers and establishment and on VAT, which affect business and personal interests in an immediate and significant way. It engages with recent legal and economic discussions, such as the possibility of the EU being granted tax-raising powers, and the proposed enhanced cooperation in the form of a financial transactions tax. This is an essential practitioner guide to this important and sometimes contentious area of law.

This book critically appraises the European Convention on Human Rights as it faces some daunting challenges. It argues that the Convention's core functions have subtly changed, particularly since the ending of the Cold War, and that these are now to articulate an 'abstract constitutional model' for the entire continent, and to promote convergence in the operation of public institutions at every level of governance. The implications - from national compliance, to European international relations, including the adjudication of disputes by the European Court of Human Rights - are fully explored. As the first book-length socio-legal examination of the Convention's principal achievements and failures, this study not only blends legal and social science scholarship around the theme of constitutionalization, but also offers a coherent set of policy proposals which both address the current case-management crisis and suggest ways forward neglected by recent reforms.

This book critically appraises the European Convention on Human Rights as it faces some daunting challenges. It argues that the Convention's core functions have subtly changed, particularly since the ending of the Cold War, and that these are now to articulate an 'abstract constitutional model' for the entire continent, and to promote convergence in the operation of public institutions at every level of governance. The implications - from national compliance, to European international relations, including the adjudication of disputes by the European Court of Human Rights - are fully explored. As the first book-length socio-legal examination of the Convention's principal achievements and failures, this study not only blends legal and social science scholarship around the theme of constitutionalization, but also offers a coherent set of policy proposals which both address the current case-management crisis and suggest ways forward neglected by recent reforms.