Table of Contents: I. Introduction. – II. Tax competition and the EU internal market: from beneficial to ever more dangerous. – II.1. The place of tax provisions in the EU internal market setup. – II.2. Tax competition within the EU internal market. – II.3. Current position: “aggressive” tax competition calls for EU intervention. – III. Overcoming “...
It is possible that the 29th of March 2019 will be considered as the date on which the Union has ceased to be a quarrelsome community of sovereign States and has become a community of destiny.
This may well occur if, on that date, EU law will cease to apply to the UK, thus transforming the withdrawal of that State into a disorderly and...
Abstract: EU citizenship played a central role in the debate preceding the Brexit referendum and during the Brexit negotiations. It is inevitable, therefore, that, in the context of Brexit the concept of EU citizenship was and continues to be deeply challenged. This Special Section takes the process of Brexit and the challenges raised against the...
Table of Contents: I. Introduction. – II. The unique case of the Cyprus Investment Programme. – III. Restrictions on free movement of capital. – III.1. Capital movement, its restrictions and justifications. – III.2. Application of these principles to the Cypriot case. – IV. Citizenship of the EU. – IV.1. Investment migration schemes in the...
Table of Contents: I. Introduction. – II. An enforceable right to participate in European elections. – III. The broad scope of application of the right to participate in European elections vis-à-vis Member States. – III.1. A right applicable to Member States. – III.2. A right applicable in purely internal situations. – IV. The right to...
Table of Contents: I. Introduction. – II. Reverse discrimination: colliding constitutional principles in EU law. – III. Abuse of EU law: definition and background. – IV. Abuse in the context of family reunification rights. – V. The case-law of the Court of Justice on family reunification law abuse. – VI. The Commission Communication with guidelines...
Table of Contents: I. Introduction. – II. A five-step evolution: integration, lawful residence and social benefits. – II.1. Step 1: the early cases. – II.2. Step 2: the reign of vague legal formulas. – II.3. Step 3: the Förster judgment as a turning point. – II.4. Step 4: Ziółkowski & Szeja and the (new) dominance of Directive...
Table of Contents: I. Introduction. – II. Setting the scene: legal characteristics of the “triangular” fundamental rights protection system. – III. The modern protection of fundamental rights. – IV. The Court’s “substance of the rights” doctrine. – V. The way forward: taking the “substance of the rights” doctrine a step further. – V.1. Delimiting...
Table of Contents: I. Introduction. – II. The perplexing extension of “sufficient links” tests to frontier workers’ social advantages. – II.1. A questionable but minor initial development. – II.2. A problematic extension to student finance. – II.3. A clear break with established case law and secondary law. – III. A contentious “investor’s approach”...
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