René Barents – författare
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EC tax practitioners often find it difficult to locate specific references to precise subjects in the case law. Applying the approach he successfully employed in Kluwer''s Directory on EC Case Law on Competition and Directory on EC Case Law on State Aids, René Barents overcomes that difficulty by presenting a collection of case law extracts sorted by key subject areas under the following major topics:
Fiscal Sovereignty and Community Law;Direct Taxation and Free Movement;Restrictions on Free Movement by Tax Measures;Restrictions Resulting from Disparities between National Tax Systems;Comparable and Incomparable Tax Situations;Justifications of Restrictions on Free Movement by Direct Taxation;Free Movement and Direct Taxation of Natural Persons; andFree Movement and Direct Taxation of Companies and Shareholders.Given this directory''s streamlined accessibility to the relevant case law, EC tax specialists will refer to it often and quickly classify it as an indispensable resource.
2 585 kr
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Article 234 EC ensures that a divergent application of the EC Treaty or of the statutes and acts of its institutions is not allowed in any Member State. Unsurprisingly, its pivotal importance has given rise to a huge number of ECJ judgments and orders – about 700 by the beginning of 2009. Very often, a practitioner needs to establish whether the preliminary ruling procedure called for by Article 234 EC is required in a particular case being pursued in a national court, and any relevant ECJ ruling or order must be located. Herein lies the great value of this book.
Dr Barents’ very useful volume sorts paragraphs of the 700 judgments and orders by subject, making it easy to establish the relevance of a particular Community court ruling to a particular national court proceeding. In this book paragraphs of the judgments and orders are presented in the form of extracts sorted by subject. The subject headings are arranged according to a hierarchical system, descending from such overarching concepts as scope and participation to such precise categories as the following :
;situations outside the scope of community lawbodies not considered to be courts or tribunalsarbitrationthird personsrights of participantsformulation of preliminary questionspresumption of relevance of a preliminary referenceviolation of the obligation to referrequirement of a pending disputeinterim measuresmodification of preliminary questionsquestions rejected by the submitting courtnew elements presented during the preliminary procedurequestions lacking precision retroactive effects of judgmentsParagraphs of judgments relating to more than one subject are included under each relevant heading, where necessary accompanied by cross references to other headings. Under each extract or summary, the judgments and orders are referred to by case number in ascending order. The articles of the EC Treaty are cited according to the new method of citation pursuant to the renumbering of the articles of that treaty brought about by the Treaty of Amsterdam.
There is no doubt that the book’s technique of presenting case law in the form of separate extracts and summaries arranged by topic and sub-topic improves the accessibility of the material. This very practical, time-saving feature will be greatly appreciated by practitioners throughout Europe. This is a reference every European lawyer will want to have on hand.
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Does European Community law represent a new kind of transnational constitutional law? The question is important in the long term because it relates to the future of Europe. More immediately, it concerns the manner in which Community law is interpreted by courts. According to the case law of several national courts, Community law is a special form of international law, ultimately controlled by the Member States. According to the case law of the European Court of Justice, however, it is a form of constitutional law which cannot be controlled by national courts.
In the European Court¿s case law the special nature of Community is described in terms of ¿autonomy¿. In this ground-breaking book, a major scholar of European law rigorously demonstrates that this concept arises organically from the origin, system and content of the European treaties; it is in fact an interpretation of Community law according to its own system, independent of national law. On this basis the book clearly explains what the special nature of Community law amounts to and the theoretical and practical consequences that follow from this interpretation. Professor Barents shows why Community law can be seen as a clear example of a new phenomenon: the emergence of non-national or global law, reflecting the reality that in the process of globalisation the nation-state begins to lose its control over the law applicable in its territory.
In this stimulating context, many of the difficult issues that often arise in discussions of Community law are treated in depth, including the following:
the relationship between national law and international law in general and the relationship between Community law and national law in particular (primacy, direct effect);the process of constitutionalisation of Community law;the ¿battle¿ between national constitutional courts and the European Court of Justice;the significance of Community law for the law of the European Union;the ¿penetration¿ of Community law into the national legal orders;the role of national courts in the application of Community law;the ultimate source of the powers of the Community;the extension of Community law to the fields of penal law and police cooperation;the significance of the internal market for Community law;the principle of uniform application and interpretation of Community law; and, Community law as a forerunner of global law.All relevant UK, German, French, Dutch, Spanish, Italian and US literature has been taken into account, as well as the case law of various national constitutional courts. On each issue and topic extensive bibliographies are contained in the footnotes.
As the current intergovernmental conference deliberates on a constitution for the European Union, this new and seminal work by Professor Barents is of great significance. It is sure to be avidly consulted by academics and practitioners in Community law, the law of international organisations, international relations, and national constitutional law.
The first edition of this book appeared in Dutch in 2000. For this first English edition, the text has been extensively revised to take new developments into account.