Oxford European Union Law Library – serie

EU Diplomatic Law provides a thorough analysis of the interactions between the European Union (EU) and international diplomatic and consular law. Over the past six decades, the EU has been granted unique powers that enable it to act prominently on the international plane, thereby developing a worldwide bilateral and multilateral diplomatic network. Much like states, the EU sends ambassadors to all corners of the world and accredits permanent missions at its Brussels' headquarters. These developments shake the foundations of diplomatic and consular law, as these branches of international law are based on the principles of state sovereignty, non-interference, and reciprocity. Traditional conceptions of international law only allow states to perform diplomatic and consular functions, leaving little room for non-state entities such as the EU. Sanderijn Duquet addresses this fundamental problem by re-visiting the foundations of diplomatic and consular law, as well as analysing EU practice in initiating, conducting, and terminating diplomatic and consular relations. In particular, she focuses on the scope of EU diplomatic and consular powers, especially in relationship to its member states; its application of the Vienna Conventions and customary international law; the EU's use of creative legal techniques; the diplomatic and consular protection of EU citizens; questions of protocol and precedence; and the legal status of the EU's diplomatic staff and premises abroad. By critically analysing these issues, this book assesses the specific contribution the EU makes to the shaping of diplomatic and consular law.

This title provides a comprehensive overview of European migration law. More than three dozen directives and regulations are discussed throughout this volume, together with numerous court judgments, international treaties, reform proposals, and factual developments. This careful inspection of EU legislation and cases is accompanied by analyses of domestic and international developments, as well as contextual factors influencing the real world of migratory movements. Across eighteen chapters, Daniel Thym discusses core features of visas and border controls, asylum and legal migration, integration and return, association agreements, and international cooperation.The work consists of two parts. In the first part, Thym provides an analysis of the general framework behind the EU rules on migration and the changing positions of the supranational institutions. Central to this part is a discussion on the significance of human rights and the case law of the Court of Justice. Several chapters identify general features guiding the interpretation and the administrative implementation of the common rulebook. In the second part of the book, Thym explores the policy design and the substance approached through a thematic, rather than a chronological, lens. These chapters provide a reliable inventory of the policy design, the legislation and judgments on all areas of European migration law.

Direct Effect in EU Law is the first book in English to thoroughly examine this revolutionary legal principle, tracing direct effect's evolution throughout the multiform process of European integration. A founding doctrine of EU constitutional law and the driving force of the EU legal system, direct effect enables individuals and companies to invoke their rights before domestic authorities and the Court of Justice of the EU (CJEU). Yet, while the doctrine of direct effect remains the backbone of the EU legal system, it lacks clear legal framing by the CJEU.Emphasizing the need for the CJEU to fully articulate and systematize direct effect as to its core components and consequences, the book advocates for an innovative understanding of such principle that acknowledges its transformative impact on EU law. It bridges theory and practice, drawing upon the CJEU rulings dating from the 1950s up to 2024. The book reconstructs direct effect beyond the doctrine originating from Van Gend & Loos, and ultimately puts forward solutions for its principled comprehension and enforcement.

This book provides a detailed and extensive survey of EC tax legislation and case law. Accordingly, it deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. It also covers the recent legislation on company taxation, concentrating in particular on the Parent-Subsidiary Directive. A distinctive feature of the book is the detailed analysis of the legislation and its interpretation by the European Court. The book also contains an analysis of the impact of the tax sphere of the provisions of the EC Treaty, including Article 95 on the prohibition of fiscal discrimination against EC goods and the treaty articles on the free movement of persons, services, and capital.With the generalist lawyer in mind, the book contains an introduction to VAT and to the basic principles of company taxation. Since the focus of the book is EC and the language of the international tax world is English, the book should have an appeal for tax and EC lawyers throughout the EC, including the new entrant states.

This volume provides an in-depth analysis of the relationship between intellectual property rights (including patents, trade marks, copyright, and designs) and the law of the European Union. It examines the conflict between intellectual property rights (exclusive rights limited normally to the territory of a single Member State) and the principle of free movement of goods and services in the internal market. The various tests and theories propounded by the European Court of Justice in attempting to resolve that conflict are explained from a critical standpoint. The ramifications of the exhaustion-of-rights principle are explored and chapters of this volume are devoted to trade marks, patents, and copyright. Finally, the volume examines the limitations on the exercise of intellectual property rights as a result of EC competition law.Volume 2 will cover EU legislation which has harmonized intellectual property law and created unitary intellectual property rights such a the Community trade mark.

In EC Company Law Vanessa Edwards makes a detailed analysis of all the adopted company law and securities Directives, namely the First, Second, Third, Fourth, Sixth, Seventh, Eighth, Eleventh and Twelfth Company Law Directives and the Admissions, Listing Particulars, Interim Reports, Public Offer Prospectus, Major Shareholdings and Insider Dealing Directives. She illuminates their historical context, scope, substantive effect, interpretation by the European Court of Justice and national implementation. The book also contains a thorough examination of the scope of companies freedom of establishment, reviewing in depth the case law of the Court of Justice on Article 52 of the EC Treaty in so far as it applies to corporate entities.

The free movement of persons and services are key elements, alongside the free movement of goods and capital, in the fundamental freedoms which underpin the European internal market. In recent years two key themes have emerged from the case law of the European Court of Justice. The first is convergence in the case law on the free movement of goods, persons, and services in order to ensure the operation of the internal market through the prohibition of discrimination and the outlawing of unjustified obstacles to free movement. The second is the case law on the rights which flow from the introduction of citizenship of the European Union, which offer constitutional rights for individuals. The tensions between these two lines of authority can be explained through a fresh approach to the analysis and synthesis of the Treaty rules and secondary legislation of the European Community, and of the case law of the European Court of Justice on free movement of persons and services. This approach is based on distinguishing between those rules which relate mainly to the regulation of business activities in the internal market, and those which are mainly concerned with individual rights for citizens of the European Union. The result is a detailed overview of the law relating to workers, establishment, and services in the EU in this modern context.

This fully revised and updated new edition offers a detailed exposition of EC Directives, individual rights, and the protection of those rights in national courts. Three central themes are investigated: the characteristics of EC Directives; the role played by national courts in protecting the rights which individuals derive from Directives; and the 'devices' and means by which the courts may implement this protection. Focussing initially upon clear examples from the ECJ case law, the author then moves on to discuss specific 'lines' within that case law, and to examine how these 'lines' complement or contradict each other. Throughout the text, the author's empirical argument is enriched by discussion of doctrine and theory. Less orthodox ideas are also incorporated through selective use of a comparative approach which illuminates the workings of EC directives from the broader perspective of the EC as a whole. In an updated conclusion, the prospects of Directives in the future and in the light of the nascent European Constitution are discussed.The result is an extensive and in-depth analysis of Directives, the case-law of the ECJ, and legal writing on the topic, which also engages with the more practical issues of implementation and enforcement in the courts.

While much has been written on the Common Agricultural Policy from the perspectives of political science and agricultural economics, it is as true now as it was in 1988 when the first edition appeared to say that little has been written in English on the specifically legal issues which arise from the CAP. Despite this apparent neglect, the CAP lay behind many of the institutional developments in the EC, as well as its system of finance, and it is also an area where the introduction of the euro has had a particularly marked effect. Agricultural goods formed the first single market in the EC, and agricultural legislation forms the background to much of the European Court's case-law on the relationship between EC law and national law, and it is also within this context that the Court has developed (and is developing) many of the general principles of EC law. Furthermore, the CAP is an area which has more recently been influenced by broader international agreements, notably the WTO Agreement on Agriculture, but it is also an area in which EC policy has in fact been found to conflict with WTO law, notably with regard to the market in bananas, and with regard to the prohibition on hormones in beef.The aim of this book is to explore the legal issues arising from the CAP at a time when it has undergone a major change of emphasis from product support to producer support, and to set out the principles underlying what remains a complex web of legislation.

This book relates the development of economic and monetary union in the EC to the development of the single market for financial services. The new edition fully reflects the institutional and legal consequences of the achievement of economic and monetary union in 1999, while taking account also of the continuing flow of Community legislation and case-law in the area of financial services. The transparency resulting from monetary union has shown problems of taxation to be a barrier to market integration, and this is reflected in a new Chapter. On the other hand, this an area in which variable geometry has become a legal reality, and this also is reflected in a new Chapter of the book.

EU Anti-Discrimination Law provides a detailed and critical analysis of the corpus of European Union law prohibiting discrimination on the grounds of sex, racial or ethnic origin, religion or belief, disability, age, and sexual orientation. It takes into account the changes brought about by the Treaty of Lisbon and contains a thorough examination of the relevant case law of the Court of Justice of the EU. The book examines the background to the legislation and explains the essential characteristics and doctrines of EU law and their relevancy to the topic of anti-discrimination. It also analyses the increasingly significant general principles of EU law, the Charter of Fundamental Rights, and the relevant law flowing from the European Convention on Human Rights. The key concepts contained in anti-discrimination law are subjected to close scrutiny. The substantive provisions of the law on equal pay and the workplace and non-workplace provisions of the governing Directives are similarly examined, as are the numerous exceptions permitted to them. The complex rules governing the rights of pregnant women and those who have recently given birth are dealt with comprehensively and in a separate chapter. Equality in social security schemes is also discussed. The book concludes with an assessment of the practical utility of the existing law and the current proposals for its reform.

The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States.This volume also includes commentary on the Union Customs Code and secondary legislation, and increased coverage of areas such as the wider role of customs authorities apart from the collection of customs duty, such as security of goods and post 9/11 developments generally, the history of customs unions and their implications for governments, non-EU customs unions to which EU law is relevant, and the inter-relation between customs duty and direct tax.

Principles and Practice in EU Sports Law provides an overview of EU sports law. In particular it assesses sporting bodies' claims for legal autonomy from the 'ordinary law' of states and international organizations. Sporting bodies insist on using their expertise to create a set of globally applicable rules which should not be deviated from irrespective of the territory on which they are applied. The application of the lex sportiva, which refers to the conventions that define a sport's operation, is analysed, as well as how this is used in claims for sporting autonomy. The lex sportiva may generate conflicts with a state or international institution such as the European Union, and the motives behind sporting bodies' claims in favour of the lex sportiva's autonomy may be motivated by concern to uphold its integrity or to preserve commercial gain.Stephen Weatherill's text underlines the tense relationship between lex sportiva and national and regional jurisdictions which is exemplified with specific focus on the EU. The development of EU sports law and its controversies are detailed, reinforced by the example of relevant legal principles in the context of the practice of sports law. The intellectual heart of the text endeavours to make a normative assessment of the strength of claims in favour of sporting autonomy, and the variation between different jurisdictions and sports is evident. Furthermore the enduring dilemma facing sports lawyers running throughout the text is whether sport should be regarded as special, and in turn how (far) its special character should be granted legal recognition.

European Union citizenship is a novel and complex legal status. Since its formal conception in the Maastricht Treaty, EU citizenship has catalysed an extraordinary, and ongoing, legal experiment, the development and implications of which are traced comprehensively throughout this book. EU Citizenship Law articulates, explains, and analyses the legal framework and legal developments that have shaped the status of EU citizenship and the rights that it confers on Member State nationals. By examining how the rights and responsibilities produced by EU citizenship relate to other rights conferred by EU law, the distinctive meaning and scope - the added legal value - of EU citizenship is uncovered. But the legal story examined here sits in deeper and wider economic, political, social, and emotional contexts because EU citizenship is also an idea: a vector of European integration, collective personhood, and multi-layered identities that reflects the paradoxically inclusive and exclusive qualities of citizenship more generally. EU citizenship challenges us to consider the worth and deepen the protection of the person, and to shape a European Union where principles and values really matter. Thorough yet accessible, this work provides a comprehensive legal reference point for the progression of debates about what EU citizenship law actually 'is,' and for the continuing study and practice of EU citizenship law.

EU Procedural Law provides a rigorously structured analysis of the system of judicial protection in the European Union and the procedure before the Union Courts (the Court of Justice and the General Court). It examines the various types of proceedings which may be brought before the Union Courts, such as the actions for infringement, annulment, failure to act, and damages, along with special forms of procedure involving, for example, interim relief, appeals, staff cases, and intellectual property rights. It also addresses the relationship between the Court of Justice and the national courts through the preliminary ruling procedure and the interplay between European Union law and the national procedural and remedial frameworks more generally. Throughout, this book takes account of important jurisprudential and institutional developments, including the restructuring of the EU judicial system and reforms in the procedure of the Union Courts.In its second edition, this thoroughly updated work will continue to be the first port of call for practitioners, civil servants, and academics seeking guidance on the various components of EU procedural law.

Over the decade or so since the global financial crisis rocked EU financial markets and led to wide-ranging reforms, EU securities and financial markets regulation has continued to evolve. The legislative framework has been refined and administrative rulemaking has expanded. Alongside, the Capital Markets Union agenda has developed, the UK has left the EU, and ESMA has emerged as a decisive influence on EU financial markets governance. All these developments, as well as the Covid-19 pandemic, have shaped the regulatory landscape and how supervision is organized. EU Securities and Financial Markets Regulation provides a comprehensive, critical, and contextual account of the intricate rulebook that governs EU financial markets and its supporting institutional arrangements. It is framed by an assessment of how the regime has evolved over the decade or so since the global financial crisis and considers, among other matters, the post-crisis reforms to key legislative measures, the massive expansion of administrative rulemaking and of soft law, the Capital Markets Union agenda, the development of supervisory convergence as the means for organizing pan-EU supervision, and ESMA's role in EU financial markets governance. Its coverage extends from capital-raising and the Prospectus Regulation to financial market intermediation and the MiFID II/MiFIR and IFD/IFR regimes, to the new regulatory regimes adopted since the global financial crisis (including for benchmarks and their administrators), to retail market regulation and the PRIIPs Regulation, and on to the EU's third country regime and the implications of the UK's departure from the EU.This is the fourth edition of the highly successful and authoritative monograph first published as EC Securities Regulation. Heavily revised from the third edition to reflect developments since the global financial crisis, it adopts the in-depth contextual and analytical approach of earlier editions and so considers the market, political, institutional, and international context of the regulatory and supervisory regime.

This title is a comprehensive textbook of EU constitutional law, setting out the structure, values, procedures, and policies of the European Union. It is a first point of reference for issues of EU constitutional law. The book encompasses six major parts. The first part addresses the formation history of the European Union, the treaties, the accessions, and the withdrawal of the United Kingdom. The second part covers the competences of the European Union. It contains an extensive analysis of the key constitutional principles governing the exercise of competences by the Union and the balance of power between the Union and its Member States, followed by an in-depth anaylsis of EU citizenship and the four freedoms, followed by an overview of the main internal and external policy domains. The third part addresses the role and workings of the various institutions (European Council, Council, European Parliament, Commission, European Court of Justice, and European Central Bank), the position of the Member States of the Union, and various other institutional matters. Part four explores the various decision-making processes, addressing not only the legislative and executive decision-making, but also the budget, CFSP, and external action. The fifth part looks at the legal instruments and the position of EU law in the EU and national legal orders, with an attention to the key principles of primary and direct effect, and the role of fundamental rights and the Charter of Fundamental Rights. The final part sets out the complete and coherent system of judicial protection in the European Union, offering an overview of the various courses of action before the EU courts and in the national legal orders to enforce EU law or to obtain judicial protection.

This title is a comprehensive textbook of EU constitutional law, setting out the structure, values, procedures, and policies of the European Union. It is a first point of reference for issues of EU constitutional law. The book encompasses six major parts. It contains an extensive analysis of the key constitutional principles governing the exercise of competences by the Union and the balance of power between the Union and its Member States, followed by an in-depth anaylsis of EU citizenship and the four freedoms, followed by an overview of the main internal and external policy domains. The third part addresses the role and workings of the various institutions (European Council, Council, European Parliament, Commission, European Court of Justice, and European Central Bank), the position of the Member States of the Union, and various other institutional matters. Part four explores the various decision-making processes, addressing not only the legislative and executive decision-making, but also the budget, CFSP, and external action. The fifth part looks at the legal instruments and the position of EU law in the EU and national legal orders, with an attention to the key principles of primary and direct effect, and the role of fundamental rights and the Charter of Fundamental Rights. The final part sets out the complete and coherent system of judicial protection in the European Union, offering an overview of the various courses of action before the EU courts and in the national legal orders to enforce EU law or to obtain judicial protection.

EU Asylum and Immigration Law sets out the institutional framework and offers comprehensive coverage and analysis of EU legislation and case law as they relate to immigration, asylum, visas, and border controls. Fully updated to include a significant volume of new case law and legislation between 2015 and 2023, this volume includes detailed commentary on the law relating to qualification as a refugee, forms of protection, the treatment of refugees and asylum seekers (including the Dublin rules allocating asylum seekers between Member States), the Schengen rules on borders, EU security databases, Frontex, as well as all aspects of legal migration, expulsion and readmission, and immigration detention. The new edition addresses the human rights issues arising in these areas and the ongoing developments of the law, including discussion of proposed new legislation and the use of new or expanded EU border control databases.Steve Peers' seminal text, EU Justice and Home Affairs Law, appears in its fifth edition and is available in two separate volumes covering asylum and immigration law and criminal law, policing, and civil law. This edition is the definitive guide to these intricate, contentious, and fast-developing areas of EU law, and will be invaluable to scholars, practitioners, and students in the field.

EU Criminal Law, Policing, and Civil Law offers comprehensive coverage and expert analysis of every facet of EU Justice and Home Affairs Law concerning policing, criminal law, and cross-border civil cooperation. Fully updated to include the latest legislation and case law, this volume includes discussion of Europol, Eurojust, the European Public Prosecutor, fair trials laws, the European Arrest Warrant, the European Investigation Order, transfer of prisoners, EU rules on double jeopardy, exchange of policing information, interception of telecoms, and cross-border cooperation on civil cases. It also fully explains the EU's relationship with the UK in this field after Brexit, as well as the EU's arrangements with other non-EU countries.Steve Peers' seminal text, EU Justice and Home Affairs Law, appears in its fifth edition and is available in two separate volumes covering asylum and immigration law and criminal law, policing, and civil law. This edition is the definitive guide to these intricate, contentious, and fast-developing areas of EU law, and will be invaluable to scholars, practitioners, and students in the field.

Over the decade or so since the global financial crisis rocked EU financial markets and led to wide-ranging reforms, EU securities and financial markets regulation has continued to evolve. The legislative framework has been refined and administrative rulemaking has expanded. Alongside, the Capital Markets Union agenda has developed, the UK has left the EU, and ESMA has emerged as a decisive influence on EU financial markets governance. All these developments, as well as the Covid-19 pandemic, have shaped the regulatory landscape and how supervision is organized. EU Securities and Financial Markets Regulation provides a comprehensive, critical, and contextual account of the intricate rulebook that governs EU financial markets and its supporting institutional arrangements. It is framed by an assessment of how the regime has evolved over the decade or so since the global financial crisis and considers, among other matters, the post-crisis reforms to key legislative measures, the massive expansion of administrative rulemaking and of soft law, the Capital Markets Union agenda, the development of supervisory convergence as the means for organizing pan-EU supervision, and ESMA's role in EU financial markets governance. Its coverage extends from capital-raising and the Prospectus Regulation to financial market intermediation and the MiFID II/MiFIR and IFD/IFR regimes, to the new regulatory regimes adopted since the global financial crisis (including for benchmarks and their administrators), to retail market regulation and the PRIIPs Regulation, and on to the EU's third country regime and the implications of the UK's departure from the EU.This is the fourth edition of the highly successful and authoritative monograph first published as EC Securities Regulation. Heavily revised from the third edition to reflect developments since the global financial crisis, it adopts the in-depth contextual and analytical approach of earlier editions and so considers the market, political, institutional, and international context of the regulatory and supervisory regime.

This book canvasses in detail the rights of private parties to enforce principles of EU law, both before the national courts and the European courts of First Instance and Justice in Luxembourg. These originally amounted to two distinct bodies of case law. However, particularly since the advent of Member State liability in damages, which was founded on the liability of EU institutions under Article 288(2), there have been increasing trends toward convergence in relevant principles in private party EU litigation; whether the defendant is a Member State government authority or an EU institution. On the other hand, emphasis on 'individual rights' continues to be greater in cases concerning enforcement of EU law against Member State bodies, while notions such as 'individual concern' under Article 230(4) remains a significant barrier to obtaining an effective judicial remedy by private sector actors aggrieved by the conduct of EU institutions. This book expands on the earlier work 'Judicial Review and the Rights of Private Parties in EC Law' (OUP, 2000) by considering all three pillars of the EU Treaty. It also provides an up to date account of the rules pertaining to the enforcement of EU measures in national law, with a particular emphasis on Directives. The developments of Member State remedies and procedural rules, and developments in the law on nullity review (Article 230 (4)) , validity review (Article 234), and damages liability (Article 288(2)) are also detailed.

This fully revised and updated new edition offers a detailed exposition of EC Directives, individual rights, and the protection of those rights in national courts. Three central themes are investigated: the characteristics of EC Directives; the role played by national courts in protecting the rights which individuals derive from Directives; and the 'devices' and means by which the courts may implement this protection. Focussing initially upon clear examples from the ECJ case law, the author then moves on to discuss specific 'lines' within that case law, and to examine how these 'lines' complement or contradict each other. Throughout the text, the author's empirical argument is enriched by discussion of doctrine and theory. Less orthodox ideas are also incorporated through selective use of a comparative approach which illuminates the workings of EC directives from the broader perspective of the EC as a whole. In an updated conclusion, the prospects of Directives in the future and in the light of the nascent European Constitution are discussed. The result is an extensive and in-depth analysis of Directives, the case-law of the ECJ, and legal writing on the topic, which also engages with the more practical issues of implementation and enforcement in the courts.

The European Court of Justice has profoundly influenced the development of the legal order of the European Community through the elaboration of unwritten general principles of law. The general principles derive from the fundamental values underlying the national legal systems. This fully revised and updated Second Edition of The General Principles of EC Law provides a detailed and systematic analysis of the general principles as applied by the European Court of Justice and the Court of First Instance, and as they are influenced by political and legislative developments. It assesses the impact of the EU Constitution on the European polity and the protection of Community rights in national courts. Tridimas highlights the various functions of the general principles, the diverse contexts in which they are employed, and the varying degrees of judicial scrutiny that they entail, focussing on principles including subsidiarity, equality, proportionality, fundamental rights, and the right to a hearing.

Goyder's EC Competition Law is firmly established as a classic text on this area of law. The emergence of competition law has been one of the most important features of the EC and has had a significant impact on many aspects of UK business and economic life. This book provides a full account of its development since the inception of the EC in 1957.Competition law is a complex and often highly technical subject which the authors have unlocked by exploring its historical origins and early developments before illustrating the main areas of substantive law. Covering all of the major areas studied on undergraduate and postgraduate courses, the book contains not only a full account of the substantive law and its social, political and economic context, but also a penetrating assessment of its practical effectiveness and likely future development.Topics covered in this new, revised, fifth edition, include:- the Modernisation of the Enforcement of the EC Competition rules - the new Block Exemption Regulations on Motor Vehicle and Distribution, and Technology Transfer Agreements- the Commission review of Article 82 EC- the new Merger Regulation- recent developments in international aspects of EC competition law.

The European Court of Justice is a controversial institution. Its supporters see it as having played a central and positive role in shaping a polity which has given its Member States an unprecedented degree of peace, stability and prosperity. To its detractors, it has ignored the Treaties from which it derives its powers in order to pursue an agenda of its own about the political shape of Europe. This book analyses the Court's place in the institutional architecture of the European Union and its contribution to the constitutionalization of the Union and the development of the Union's substantive law. Questions examined include the jurisdiction of the Court; the relationship between Union law and national law; the impact of Union law on national laws concerning remedies; and the protection of fundamental rights. The book also looks at certain key areas of substantive law which have to a large extent been judicially constructed. In the final section, some overarching themes relating to the Court's overall approach are addressed. To what extent has it evolved with the development of the Union? What has been the Court's relationship with the other institutions of the Union and the national courts of the Member States? Should we regard the central role the Court has undoubtedly played in the development of the Union as legitimate? What is the nature of the role reserved for the Court under the Union's Constitutional Treaty, signed by the Member States in Rome on 29 October 2004? The book will be of interest to anyone concerned with the development of the European Union and the role of the Court in that process.

This new edition of EC Tax Law provides a detailed and extensive survey of EC tax legislation and case law. With the generalist lawyer in mind, the volume contains an introduction to VAT and to the basic principles of company taxation. It deals at some length with the legislation and case law on VAT (which is almost completely harmonized at the EC level) and excise duties. In relation to indirect taxation it analyses the case law on Article 90 of the EC Treaty which prohibits fiscal discrimination against goods from other Member States. In the area of direct taxation it covers the existing legislation on company taxation, and also the recent case law of the EC Court applying the treaty articles on the free movement of persons, services, and capital. The volume provides a detailed analysis of the legislation and its interpretation by the European Court, and also an analysis of the impact of the State aid rules in the tax field and the growing concern over what is often called unfair tax competition.

The general principles of EU law remain one of the most complex areas of EU law. Their extrapolation and application by the Court of Justice raises profound questions about the values of the EU, the rights of individuals, the interaction between EU and national law, and the role of the judiciary in shaping EU law. Their study gives rise to a host of theoretical and intellectually engaging questions. They are also enormously important for the practice of law before the EU and the national courts as virtually no area of practice remains unaffected by their application.The third edition of this book covers, inter alia, the following: the definition, scope of application, and function of general principles in EU law; the principles of proportionality and subsidiarity; equal treatment, legal certainty, and the protection of legitimate expectations; fundamental rights; the rights of defence; the right to good administration; the principle of effectiveness; the liability of EU institutions; and State liability for breach of EU law. New elements of the third edition include the following: the impact of the Treaty of Lisbon; general principles and the EU values; the expansion of general principles in the fields of criminal law and private law; the horizontal application of general principles; the principle of judicial protection; abuse of right; ne bis in idem; more detailed analysis of the EU Charter of Fundamental Rights; and the relationship between the general principles of EU law, the EU Charter, and the European Convention for the Protection of Fundamental Rights.The new edition of this authoritative study from a well-recognized expert in the area will be an invaluable point of reference for academics and legal practitioners alike.