Compliance In The Enlarged European Union

Author by : Gerda Falkner
Language : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 66
Total Download : 292
File Size : 48,5 Mb
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Description : This book offers a rigorous empirical and theoretical analysis of an important dimension of European integration - the implementation of EU legislation and its effect in the wake of the accession of ten new member states to the EU in 2004. The authors concentrate on the key field of social policy, which is of vital interest for the viability of the welfare state and the future of labour law standards in Europe. Following on from a previous prize-winning study, Complying with Europe: EU Harmonization and Soft Law in the Member States, this new volume looks at how EU social legislation works in practice, particularly in Central and Eastern European countries. The authors offer in-depth empirical case studies of three of the most significant pieces of EU social legislation: the Working Time Directive, the Equal Treatment Directive and the Employment Equality Directive. Their analysis makes it possible for the authors to make useful generalizations for the policy field as a whole.


Tax Compliance Costs For Companies In An Enlarged European Community

Author by : Michael Lang
Language : en
Publisher by : Kluwer Law International B.V.
Format Available : PDF, ePub, Mobi
Total Read : 60
Total Download : 947
File Size : 44,7 Mb
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Description : "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.


Law And Governance In An Enlarged European Union

Author by : George A. Bermann
Language : en
Publisher by : Hart Publishing
Format Available : PDF, ePub, Mobi
Total Read : 65
Total Download : 412
File Size : 55,8 Mb
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Description : This bookâ??s principal aim is to critically address the institutional and substantive legal issues resulting from European enlargement, concentrating on the legal foundations on which the enlarged Union is being built. The accession of new Member States creates the potential for a stronger and more powerful Europe. Realizing this potential will depend on the ability of the EU to develop functional and effective governance structures, both at the European level and at the level of the individual Member States. While the acquis communautaire will ensure that formal laws in the new Member States will be aligned with those of existing members, the question remains as to how effective institutions will be in implementing changes, and what effects the imposed changes will have on the legitimacy of the new legal framework. This book, containing the work of leading social scientists and policymakers, examines the current and future legal framework for EU governance, and the role that new members will â?? or will not â?? play in the creation of that framework, paying particular attention to the specific challenges membership in the EU poses to the acceding states of Central and Eastern Europe. It is a book which will contribute to and influence debates over constitutionalism and legal harmonization in the EU.


European Union Enlargement And Integration Capacity

Author by : Tanja Börzel
Language : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 40
Total Download : 731
File Size : 40,8 Mb
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Description : The effects of the Eastern enlargement, the biggest so far, are still felt across the European Union (EU). Many warned the EU was about to overreach the limits of its integration capacity. More than a decade later, this book presents a broad-based and systematic evaluation of the 2004–2007’s enlargement and its impact on the EU. In contrast to widespread scepticism, our results show that the EU’s integration capacity has been strong. Credible accession conditionality and pre-accession assistance have had a positive impact on democracy, governance capacity, and economic transformation, at least before accession. After accession, EU institutions have proven resilient. Eastern enlargement has not affected negatively the legislative capacity of the EU. It has not led to a deterioration of compliance and implementation of EU law either; initial differentiated integration has quickly returned to normal levels. This generally positive assessment stands in stark contrast with increasing public opposition to future EU enlargements. We identify some less known sources of such opposition: the lack of communication and political debate about enlargement between EU leaders and their citizens. Public opposition undermines the credibility of EU conditionality, which is crucial for having a positive impact on neighbouring countries in the future. The chapters in this book originally appeared in a special issue in the Journal of European Public Policy.


The Enlarged European Union

Author by : Ian Barnes
Language : en
Publisher by : Longman Publishing Group
Format Available : PDF, ePub, Mobi
Total Read : 64
Total Download : 115
File Size : 42,6 Mb
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Description : 'A first class book which should become the starting point for any student wanting to produce a deep and detailed analysis of any area of a subject which is often dealt with in a much less straightforward and accessible manner.' Now completely rewritten and substantially expanded, this new edition provides an expert and up-to-date analysis of the current policies of the European Union.


Turkey S Accession To The European Union

Author by : Belgin Akçay
Language : en
Publisher by : Rowman & Littlefield
Format Available : PDF, ePub, Mobi
Total Read : 31
Total Download : 402
File Size : 44,9 Mb
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Description : Turkey s Accession to the European Union: Political and Economic Challenges, edited by Belgin Akcay and Bahri Yilmaz, examines economic and political assessments concerning Turkey s road to inclusion in the European Union. This book provides a timely overview of some of the most important issues and debates in the changing context of Europe, the changing context of domestic politics and foreign policy in Turkey, and the likely implications of these changes and developments for EU-Turkey relations."


Explaining Croatia S Non Compliance With Eu Conditionality On Icty Cooperation Do External Incentives Make The Difference

Author by : Christian Menz
Language : en
Publisher by : Anchor Academic Publishing (aap_verlag)
Format Available : PDF, ePub, Mobi
Total Read : 55
Total Download : 380
File Size : 53,7 Mb
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Description : For the positive experience with tying progress in negotiations with progress in reform in Central and Eastern Europe, the European Union made its membership offer to the Western Balkans countries conditional on specific democratic principles, most notably (full) cooperation with the International Criminal Tribunal for the former Yugoslavia (ICTY). Yet, although EU membership is regarded as highly attractive both for political elites and the general public in the region, the erratic record of compliance with ICTY-related EU conditionality in Croatia since 2000 raises questions about the EU’s ability to provide for ‘rule transfer’ and ‘norm diffusion’ in the current enlargement round and poses a puzzle to scholars of international relations and EU enlargement alike. My findings suggest that EU conditionality was rather inconsistently applied toward Croatia. Two main conclusions can be made from this. First, individual member states have gained in influence over enlargement policy that leads to a more politicized use of the conditionality tool undermining its effectiveness. Second, it illustrates the need to place politics in time and to go beyond purely rationalist explanations.


The State Of The European Union 6

Author by : Tanja A. Börzel
Language : en
Publisher by : Oxford University Press
Format Available : PDF, ePub, Mobi
Total Read : 64
Total Download : 553
File Size : 49,6 Mb
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Description : The contributors to this volume take the dynamic interaction between law, politics and society as a starting point to think critically about recent developments and future innovations in European integration and EU studies.