Auswahl der wissenschaftlichen Literatur zum Thema „Money – law and legislation – european union countries“

The lack of a unified theoretical position on the definition of electronic money, insufficient understanding of their technical, economic, and legal nature, the discrepancy in the legal regulation of the circulation of such money in different countries is conditioned by the novelty of the institution of electronic money. In turn, due to the rapid progress, the issue of electronic money is becoming increasingly relevant, attracting the attention of lawyers, economists, and society as a whole. The purpose of this study is to analyse the legal status of electronic money, its advantages and disadvantages, considering the practice of the European Union in this matter. The study used a complex of philosophical and worldview general scientific and special scientific methods. The formal-logical method was used to define the basic concepts and legal categories related to the analysis of the legal status of electronic money in Ukraine. The historical method was used to highlight the process of development and establishment of legal regulation of electronic money in Ukraine. The method of systems analysis allowed to identify and formulate the main conclusions and recommendations for increasing the efficiency of cooperation between Ukraine and the European Union in the field of legal regulation of electronic money. Furthermore, when determining the legal status of electronic money, it is important to consider the legislation of the European Union. The study also analyses the differences in the legal status of electronic money from non-cash, virtual, and digital money.

The article is devoted to the study of the peculiarities of combating fraud in the field of finance, in particular, combating crimes in the field of lending. The experience of Ukrainian law enforcement agencies in combating credit fraud has been studied. The experience of some European Union countries in combating financial fraud is analyzed. To achieve the goal of the paper a set of general scientific and special methods was used, such as method of system-structural analysis, dogmatic (formal-logical), historical, general sociological, comparative-legal method and others. It is concluded in the article that the rules of criminal law of Ukraine establish more severe penalties for some crimes compared to EU countries. For example, this applies to crimes in the field of money laundering. On the other hand, some offenses that do not qualify as crimes in Ukraine are recognized as criminal offenses in the EU. For example, this applies to abuses in the field of insurance. According to the results of the study, the solution of some important issues is proposed such as improvement of the current legislation in the field of credit and financial relations, adaptation of the legislation of Ukraine to international norms and standards in the system of credit and financial relations.

Terrorist attacks strike not only the victims, their friends and families, but also the fun­damental principles of the European Union. The choice of the topic of the article is caused by the fact that today the European Union recognizes money laundering, terrorist financing and international terrorism as some of the main threats to its financial system and citizens’ security. The purpose of the article is to analyze the main directions of activities and decisions of the European Union in this area. The methodological basis of the work consists of both general scientific and special meth­ods of scientific knowledge. The EU legislation in the sphere of counter-terrorism was investi­gated using the analytical method, the method of abstraction gave an opportunity to assess the general current state of legal regulation of the fight against terrorism. The use of the compara­tive legal approach made it possible to analyze the national antiterrorist programmes of chosen European countries. The logical legal method was applied when formulating conclusions and proposals. The article deals with the issues related to the legal aspects of the fight against internation­al terrorism. The paper investigates the steps taken by the European Union, i.e., the adoption of resolutions and strategies, the signing of treaties, the creation of institutions that function with the purpose to combat and prevent terrorist attacks, which are the constituents of the general concept of the antiterrorist system. The authors indicate the most important treaty provisions and institutions as well as their development and influence on the system of the fight against terrorism by the European Union. The purpose of the article is to analyze the main directions of activities and decisions of the European Union in this area. It has been investigated that the external activities of the EU include the support of countries in improving their judicial systems and the potential of law enforcement authorities as well as the integration of European antiter­rorist legislation into their security strategies. In the studied countries, the systematic approach to the fight against terrorism is clearly visible.

The scientific article is devoted to the study of the purpose of monetary policy of the central banks of the EU member states. The legislation of the European Union, the member states of the European Union (Germany, France, Poland, the Czech Republic, Spain), as well as the United Kingdom, which left the EU, modern approaches in the science of constitutional and administrative law to determine the monetary policy of central banks EU members. The concept of the purpose of the monetary policy of the Central Banks of the EU member states, the activities and instruments of monetary policy, the functions of the central bank of the EU member state are distinguished. Emphasis is placed on the following regulatory functions of central banks that exist in legal doctrine: 1) management of aggregate money turnover; 2) regulation of the monetary sphere; 3) regulation of supply and demand for credit. The focus is on the fact that the central banks of the EU member states support purchasing power, as well as on the well-known fact: inflation - the slope of financial policy is recognized in economic theory as the most effective. Ensuring the stability of the currency (conducting open market operations or establishing exchange rate policies or reserve requirements, etc.) is a function of the central bank of the state, not the purpose of its activities. The stability of the national unit is also a function of the central bank of the state. It is established that the main purpose of the monetary policy of the central banks of the EU member states is to ensure price stability. In addition, it is argued that this is the inflationary - inclination of financial policy is the most effective. Accounting policy, interest rate policy, regulation of reserve requirements, money supply, open market operations and credit operations, interest rates, reserve requirements of banks are the activities and instruments of monetary policy of central banks. members of the EU, not the purpose of monetary policy.

This article discusses the most sophisticated measures put in place in recent years at international level and within the European Union, for deoffshoring the world. Most of them have a common ground in the automatic exchange of information among countries which certainly represents an unimaginable tsunami wave rapidly increasing in power due to the interconnections with anti-money laundering and terrorist financing legislations. However, whether it is more likely than not that in the long run the world will be affected by these innovative forms of cooperation (the sticks), many doubts arise on the rate of success of de-offshoring in the short term. Indeed, each single State of the international community still prefers to take care of its own interest with unilateral measures (the carrots) bringing back home alone its slice of the undeclared financial assets, and doing so, why not, trying to eat the revenue of other States, so inducing to offshoring again. The reality is a never ending story.

In the article, the author examines the pre-trial settlement of administrative disputes in Ukraine and foreign countries. Attention is focused on the fact that in connection with the introduction of the state of war in Ukraine, the burden on those courts that have the opportunity to hear cases is increasing because there is a sufficient number of judges, hostilities are not taking place, or the territory on which the court is located is de-occupied. In such conditions, there is a growing need to use alternative methods of dispute settlement, namely mediation and conciliation. The author highlights the issue of applying these methods – the subject composition of a public- law dispute as a civil servant who does not have a sufficient number of powers to use alternative methods of dispute settlement stays as the mandatory participant in such a dispute, he is limited in decision-making. Therefore, the article provides a suggestion to expand the discretionary powers of the subject of authority. The positive aspects of mediation are indicated. It contributes to the increase of trust and the establishment of partnership relations between the subject of authority and a private person. A necessary step is to introduce changes to the current legislation of Ukraine and grant the subject of authority the right to offer individuals or legal entities a mediation procedure in order to find a mutually beneficial solution. The author pays particular focus to the use of mediation in Israel. The use of mediation in the member states of the European Union, in particular Italy and Poland, is also being studied. The positive sides of conciliation in Ukraine and the United Kingdom are also studied, and the problems that arise in practice and ways to solve them are specified. The author comes to the conclusion that in the conditions of the state of war, it is indispensable to use alternative methods of resolving disputes, as this will lead to the relief of the judicial branch of government, the search for a mutually beneficial solution for both parties, the absence of corruption, preserving time and money for both individuals and legal entities, as well as for the subject of authority.

In the article, the author examines the pre-trial settlement of administrative disputes in Ukraine and foreign countries. Attention is focused on the fact that in connection with the introduction of the state of war in Ukraine, the burden on those courts that have the opportunity to hear cases is increasing because there is a sufficient number of judges, hostilities are not taking place, or the territory on which the court is located is de­occupied. In such conditions, there is a growing need to use alternative methods of dispute settlement, namely mediation and conciliation. The author highlights the issue of applying these methods - the subject composition of a public-law dispute as a civil servant who does not have a sufficient number of powers to use alternative methods of dispute settlement stays as the mandatory participant in such a dispute, he is limited in decision-making. Therefore, the article provides a suggestion to expand the discretionary powers of the subject of authority. The positive aspects of mediation are indicated. It contributes to the increase of trust and the establishment of partnership relations between the subject of authority and a private person. A necessary step is to introduce changes to the current legislation of Ukraine and grant the subject of authority the right to offer individuals or legal entities a mediation procedure in order to find a mutually beneficial solution. The author pays particular focus to the use of mediation in Israel. The use of mediation in the member states of the European Union, in particular Italy and Poland, is also being studied. The positive sides of conciliation in Ukraine and the United Kingdom are also studied, and the problems that arise in practice and ways to solve them are specified. The author comes to the conclusion that in the conditions of the state of war, it is indispensable to use alternative methods of resolving disputes, as this will lead to the relief of the judicial branch of government, the search for a mutually beneficial solution for both parties, the absence of corruption, preserving time and money for both individuals and legal entities, as well as for the subject of authority.

One of the key principles of the national foreign policy is to ensure Ukraine's integration into the European political, economic, and legal space with the aim of gaining membership in the European Union. For this purpose, the authorities in our country ratified international treaties and adopted a number of laws, which, both in the pre-war period and during martial law, significantly reduced the level of offenses in the field of human trafficking, since millions of Ukrainians have been abroad since the beginning of the war, and together with the temporary protection, refugees gained access to the labor market in European countries. At the current stage of state formation, migration has become an element of the movement of people in many countries of the world, since migration policy in European countries is an important factor in ensuring the national security of the states of the European Union and migration processes require constant and proper control by state authorities. In the context of the strengthening of civil society institutions in Ukraine as a democratic, social, legal state, the study of the issues of legislative protection of human and citizen rights and freedoms in Ukraine, among which the right to freedom of movement occupies a special place. And the number one issue is irregular migration, which is a choice between security and ghostly earnings. Labor migration is a quick and popular way to earn a significant amount of money, but this easy availability of earnings has another side – fraud, which is a very widespread phenomenon in the labor migration market and it starts with offers of illegal employment abroad, and sometimes ends with real labor slavery. There are problematic situations of silencing cases of discrimination abroad, because it is connected with insufficient awareness of our compatriots about their rights and the mechanisms for their protection, because when they find themselves in such situations, people do not know where to turn for help or are afraid of losing their jobs, because most of them are labor-related by migrants and spreading negative information about them by employers can lead to job loss. It is possible to outline several groups of risks regarding persons who are potentially more prone to falling into fraudulent schemes. First, people who agree to leave illegally to work abroad because the promise of a higher salary works, because the employer does not pay taxes for the employee. Key words: migration; fraud; criminal liability; deception; breach of trust; employment fraud schemes

AbstractBank resolution is key to avoiding a repetition of the global financial crisis, where failing financial institutions had to be bailed out with taxpayers’ money. It permits recapitalizing banks or alternatively winding them down in an orderly fashion without creating systemic risk. Resolution measures, however, suffer from structural weakness. They are taken by States with territorially limited powers, yet they concern entities or groups with global activities and assets in many countries. Under traditional rules of private international law, these activities and assets are governed by the law of other States, which is beyond the remit of the State undertaking the resolution. This paper illustrates the conflict between resolution and private international law by taking the example of the European Union, where the limitations of cross-border issues are most acute. It explains the techniques and mechanisms provided in the Bank Resolution and Recovery Directive (BRRD) and the Single Resolution Mechanism (SRM) Regulation to make resolution measures effective in intra-Eurozone cases, in intra-EU conflicts with non-Euro Member States and in relation to third States. However, it also shows divergences in the BRRD's transposition into national law and flaws that have been uncovered through first cases decided by national courts. A brief overview of third country regimes furthermore highlights the problems in obtaining recognition of EU resolution measures abroad. This article argues that regulatory cooperation alone is insufficient to overcome these shortcomings. It stresses that the effectiveness of resolution will ultimately depend on the courts. Therefore, mere soft law principles of regulatory cooperation are insufficient. A more stable and uniform text on resolution is required, which could take the form of a legislative guide or, ideally, of a model law. It is submitted that such a text could pave the way for greater effectiveness of cross-border resolution.

Problem setting. The article examines the problems of the legislative definition of business angels, and also summarizes the terminology of this subject of innovation infrastructure. Also, in the article we try to find out the legislative consolidation of the term of “business angel” in the countries of the European Union, which further development and functioning is investigated. The importance of them is determined at the national level to consolidate in a special law the definition and procedure for the provision of investments by business angels. Analysis of resent researches and publications. Business angels are relevant, because for many Ukrainian entrepreneurs and companies there is a problem of financing. Thus, the study of this topic in their scientific works engaged in such outstanding scientists A.M. Lieutenant and LL Antonyuk, S. Valdaytsev, K. Pinyugin, O. Kashirin, O. Semenov, A. Karzhauv, O. Folomentyev, Benjamin J., Margulis J., Ammosov YP, Brian Hill, Dn. Power, N. Fonstein, A. Halytsky and other scientists. The target of research. There is a study of the essence and legal definition of the term business angels. Research of national and foreign private investors (business angels), as well as, outlining of reality of regulation in national legislation of the procedure for providing business angels to invest. Article’s main body. A business angel is a person who invests money in projects that often exist only as an idea. At this stage, a young campaign or entrepreneur funds of the development and implementation plan often have nothing to begin a startup, because there is nothing to interest serious investment funds. In this case, angels come to the aid of investors. It should be emphasized that investors, when they see a prospect in the idea, and believe in the future this idea will appeal to society and will find further improvement and development, business angels, usually, invest in this business the necessary and sufficient amount of their own funds. This is what distinguishes business angels from venture investors, who manages other people’s capital. So, it should be noted that they receive not only a share in the campaign, but sometimes even a blocking stake, what allows them to influence decisions made by the owner. In the research, Shevchenko O.M gives the following definition that business angels are private venture investors who invest their financial resources, as well as, personal time and abilities in little-known young innovative companies with the expectation of commercial profit. In addition, by providing start-up capital, private investors bring to the company the most valuable thing — professional and managerial experience (which is, usually, lacking in companies in the early stages of development), as well as, the necessary connections and reputational support. Conclusions and prospects of the development. Therefore, analyzing all of the above, the following conclusions should be next: firstly, the functioning of such a new institution in innovation law as business angels is an effective source of stimulating innovation by providing financial and information and communication support to entrepreneurs; secondly, it should be emphasized that further development and implementation in Ukraine requires its own legislation in a special Law of Ukraine.

Defence date: 27 April 2021
Examining Board: Professor Claire Kilpatrick (European University Institute); Professor Ruth Rubio Marín (Universidad de Sevilla); Professor Sophie Robin-Olivie (Paris 1 Panthéon-Sorbonne); Professor Annick Masselot (University of Canterbury)
Gender equality is a complex and debated concept; feminist scholarship and legal philosophy still struggle to define this notion. The EU context is no exception, as within the European project and literature, conceptions of gender equality have fluctuated. Existing literature has only given limited accounts of the different meanings of gender equality and has failed to identify the variables and reasons for this fluctuation in EU policy and case-law. In order to fill this gap, the present thesis takes onboard the challenge to uncover how the meaning of gender equality has shifted in the EU, across time, policy field and institutions. It starts by developing a theoretical frame which distinguishes between the possible aims of gender equality policy and the legal strategies employed by gender equality policy. It then applies this frame to four decades of EU policy regarding work and care, from 1980 to 2020, and questions to which extent these different gender equality conceptions and strategies have served the aim of women’s emancipation, assessing their effect on the gendered division of care and on the provision of social protection. The thesis shows that the main variable of fluctuation of gender equality conceptions has been the policy issue at stake: while the EU has employed formal equality in certain areas of law, it has been more prone to allow for substantive strategies for equality in others, depending on political priorities and opportunities. The conclusion explains these findings and reflects on the political conveniences of gender equality conceptions. It makes a theoretical, political and normative contribution to existing literature and debates concerning gender equality in the EU and gives directions for future gender equality policy.

Defence date: 27 February 2019
Examining Board: Prof. Dr. Heike Schweitzer, LL.M. (Yale), Humboldt-Universität zu Berlin; Prof. Giorgio Monti, European University Institute; Prof. Dr. Rupprecht Podszun, Heinrich-Heine-Universität Düsseldorf; Prof. Lorenzo Federico Pace, Università degli studi del Molise
The thesis contributes to the debate on the EU’s approach to the business practice of resale price maintenance (RPM), which is widely criticized as too strict and in conflict with what is considered to be the consensus in the economic literature. The thesis critically dissects the economic consensus, on which the critique against the EU’s approach is based, by analyzing the empirical evidence that is cited to support the claim that RPM can frequently be explained by the service-based RPM models and shows that there is no convincing evidence that would support the significance of these positive RPM models that predict positive effects on welfare. To support this finding the thesis collects new evidence by surveying the marketing literature and shows that not only is there no convincing evidence that the positive RPM models frequently apply, but to the contrary there is evidence that these models are inconsistent with the real world phenomenon of RPM. Having refuted the service-based models the thesis takes up the scientific challenge that “it takes a theory to beat a theory” and proposes to fill the gap with three price-based models. The thesis offers an analysis of the three price-based RPM models, first from the perspective of welfare effects and then from a broader economic perspective in an attempt to ultimately show that the EU approach to RPM can be justified based on these economic models. All three models explain the situation in which RPM is used by a branded good manufacturer to create the perception of high quality, which is used either as a credible quality signal, becomes a component of the product or is used to bias the consumer decision; they thus enter the difficult terrain of consumer preference formation and of markets for the intangible components of a product.

Defence Date: 22/11/2021; Examining Board: Prof. Albertina Albors-Llorens (Cambridge University);Prof. Deirdre Curtin (European University Institute);Prof. Valsamis Mitsilegas (Queen Mary University of London);Prof. Joanne Scott (European University Institute)
With the approval of Directive (EU) 2016/681 on the use of Passenger Name Records (PNR), the personal information provided to carriers by air passengers crossing European Union (EU) borders is available for mining by national law enforcement, third countries, and Europol. This is in line with other pre-emptive security policies, but it goes further in generalizing suspicion over large numbers of EU and non-EU travelers. After years of pressure from the United States under the banner of the global war on terror, air companies are no longer between a rock and a hard place. They are now able to lawfully disclose big data gathered as part of the normal course of business. Following booking and reservation, up to 19 items of individual data must be provided to Passenger Information Units for criminal investigations and other appropriate actions. The intra-EU PNR system has managed to fly under the radar of scholars and public opinion. Most specialized literature is limited to superficial discussions on security and privacy. There is insufficient research looking at it comprehensively and in detail. This thesis explores this novel security policy in depth and questions its validity. It argues that the PNR scheme should be invalidated by the Court of Justice of the EU for two reasons. In the first place, the Union was not competent to approve a secondary law so intrusive to the national security agendas and policies of the member states. Secondly, the Directive disproportionately encroaches upon the fundamental rights of passengers. There is, as yet, no doctoral project which analyzes the EU PNR so thoroughly. This work fills a gap in scholarly writing regarding fundamental rights and creeping competences in EU law. Its novelty lies in questioning issues that have been overlooked, or insufficiently addressed, in the journey of the PNR Directive.

Award date: 18 November 2020
Supervisor : Professor Deirdre Curtin (European University Insitute)
This thesis explores the way the development of the European Border Surveillance System (EUROSUR) has been funded and assess whether the funding strategy adopted complies with established principles of financial accountability. Starting from a notion of financial accountability as a duty to report expenditure in a measurable, transparent and coherent way, relevant budget lines contributing to the development of the system will be singled out in order to assess whether they have been implemented in accordance with those criteria. While the funding strategy initially relied on a multi-level system of financial governance involving the EU, the Member States and the executive agency Frontex, EUROSUR funds were then channelled into three main funding streams belonging to different policy areas of the EU: research and development, border management and humanitarian aid to developing countries. An integrated analysis of these financial instruments shows that the overall EUROSUR funding policy infringes principles to be respected to give account of expenditure, because of original accountability gaps affecting the launch of the EUROSUR project. Nevertheless, this deficit has been reduced over time. Chances are that in the next multiannual financial framework, running for the period 2021-2027 compliance will be improved in the field of external border management, with a more efficient use of available resources.

The 'Open Skies' policy launched by the United States in 1992 gave birth to new bilateral agreements between them and most Member States of the European Union, as the latter were adopting a single aviation market. Nevertheless, the nationality clause the agreements included conflicted with the Community principle of freedom of establishment.
On November 5, 2002, the European Court of Justice therefore ruled there was indeed violation. However, the true question raised by the agreements focused less on such violation, which was anterior to those agreements, than on their fragmentation and the inequality they created in the Europe/United States aviation relations.
Indeed, the issue to be stressed in the judgments is linked to the building of the external competence of the Union with regards to aviation. While the Court refused to grant total competence to the Community, it made that of the Member States impracticable, leading to a global mandate for the Commission.
Although the orientations of the agreements to be concluded are foreseeable, the role the European Union will play in a potential multilateral negotiation remains to be defined.

Sharia and its conflict with the private law within the EU is one of the most current problems in the conflict of laws. In accordance with the doctrine of ordre public, a foreign law that is otherwise applicable is disregarded if its application would violate some fundamental interest, basic policy, general principle of justice, or prevailing concept of good morals in the forum state. This doctrine is used and followed by judicial procedures not only at “the old continent” but also in Islamic countries. This article shows the basic aspects of Sharia, Islamic legal tradition and the reflection of all the connected aspects in European Union private law and legislation. Some selected chapters analyse the most important differences in the legislation and judicial practice in the EU member states.

AbstractThe commitment and responsibility to know and implement the SDGs are universal. Indeed, public authorities and civil society are called to simultaneously be active and passive subjects, protagonists to intervene and recipients of the achievements reached with all the actions that serve any of the 17 proclaimed goals. One way of countering the slow progress is through the joint and coordinated effort of researching and teaching law in universities. With this commitment, this paper aims to analyse how international and EU legislation incorporates sustainability goals related to civil and procedural law. It is based on the consideration that the contents of civil law and procedural law comprise various institutions and regulations that materialise different SDGs. SDG 16: Peace, Justice and Strongs Institutions have a particular impact on these areas and, more specifically, the aspects that relate to several of its targets. However, the legal implications, specifically in civil and procedural law, extend to many other objectives. This is the case of SDG 1, which aims to end poverty, SDG 5, which aims to achieve gender equality and empower all women and girls or SDG 10, whose motto is to Reduce inequality within and among countries, which also impacts civil and procedural aspects. Among the civil and procedural institutions that develop these objectives, we can highlight the regulations that prevent inequalities arising from poverty in access to justice, the recognition of the legal capacity of persons with disabilities or the prohibition of child, early or forced marriages.

More than a hundred years have passed since the beginning of the American Prohibition, which was allegedly behind the emergence of the now established phrase “money laundering.” At present, the legal basis for the fight against money laundering is a relatively independent area of law, which is enshrined not only at the level of individual national legal systems, but to a large extent also supranational organizations such as the European Union. In addition to the obvious criminal law aspect of AML (Anti-money laundering), the background of the legislation is primarily the economic interests of states and their groups, which due to money laundering lose money in the form of taxes and fees but can also be endangered by their financial sector distortion or distortion of their economy as a whole. For a comprehensive understanding of the AML de lege lata and de lege ferenda legislation, its economic background, including the historical one, is absolutely crucial. This essay deals with the economic context of AML in order to provide the reader with information that is often neglected in relation to AML and which the legislator’s attention should be focused on in choosing the best. regulatory approach.

Abstract Borderless cloud computing technologies are exacerbating tensions between European and other existing regulatory models for data privacy. On the one hand, in the European Union (EU), a series of data localisation initiatives are emerging with the objective of preserving Europe’s digital sovereignty, guaranteeing the respect of EU fundamental rights and preventing foreign law enforcement and intelligence agencies from accessing personal data. On the other hand, foreign countries are unilaterally adopting legislation requiring national corporations to disclose data stored in Europe, in this way bypassing jurisdictional boundaries grounded on physical data location. The chapter investigates this twofold dynamic by focusing particularly on the current friction between the EU data protection approach and the data privacy model of the United States (US) in the field of cloud computing.

Abstract In most countries of the world, sustainability issues are viewed by the public as of increasing importance and animal welfare is perceived to be both a public good and a key aspect of these issues. European Union animal welfare policy and legislation on animal welfare has helped animals, has had much positive influence in the world and has improved the public image of the EU. Health is a key part of welfare and the one-health and one-welfare approaches emphasize that these terms mean the same for humans and non-humans. The animals that humans use are described as sentient beings in EU legislation. Scientific information about animal welfare, like that produced by EFSA, is used in the formulation of the wide range of EU animal welfare laws. The European Commission has an animal welfare strategy including the Animal Welfare Platform. However, most kinds of animals kept in the EU are not covered by legislation, and they are subject to some of the worst animal welfare problems, so a general animal welfare law and specific laws on several species are needed. Animal sentience and welfare should be mentioned, using accurate scientific terminology, in many trade-related laws as well as in animal-specific laws.

AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax incentives to further social enterprise models. Some social enterprises may meet the charity definition and thus benefit from tax incentives for charities. The drawback might be that it may require social enterprises to use next best legal forms. The chapter also discusses the relevant tax aspects for funders of social enterprises. Tax rules can especially be detrimental to the funding of high-risk social enterprises. Social enterprises also encounter value-added tax (VAT) issues. The VAT that applies in the EU has been copied (with variations) by many non-EU Member States. For that reason, this chapter focusses on the EU VAT legislation as included in the VAT. Problems emerging from the impossibility to deduct input VAT can best be solved outside the VAT framework.

AbstractIn the aftermath of the Arab Uprisings, the relations of the European Union (EU) with the Southern neighbourhood countries (SNCs) were reframed in the light of a new élan of democracy promotion, epitomised in the Communication on a partnership for democracy and shared prosperity (European Commission, A partnership for democracy and shared Prosperity with the Southern Mediterranean, COM (2011) 200 final. European Commission, Brussels, 2011a). The underlying logic of this approach was to leverage the building and consolidation of democracy and rule of law through EU conditional support for Mediterranean partners in terms of more ‘markets, money and mobility.’ This chapter aims to critically analyse cooperation on mobility within the framework of the European Neighbourhood Policy (ENP), focusing on the case of Mobility Partnerships (MPs) in the Southern neighbourhood. Existing MPs and EU-SNCs agreements on migration and mobility challenge the mobility-democracy nexus advocated by the EU. When it comes to a trade-off between cooperation with authoritarian governments to ensure stability and democracy promotion, the EU tends to prioritise the former. Looking at the content of MPs with Tunisia, Morocco and Jordan, the chapter draws some useful considerations on the extent to which policy tools such as the MPs are constrained into a stability-democracy dilemma, contending that the EU is unable to promote democracy in the Southern neighbourhood via ‘more mobility’.

AbstractGender equality is an increasingly topical issue, but it has deep historical roots. The principle of gender equality found its legitimacy, even if limited to salary, in the 1957 Treaty of Rome, establishing the European Economic Community (EEC). This treaty, in Article 119, sanctioned the principle of equal pay between male and female workers. The EEC continued to protect women’s rights in the 1970s through equal opportunity policies. These policies referred, first, to the principle of equal treatment between men and women regarding education, access to work, professional promotion, and working conditions (Directive 75/117/EEC); second, to the principle of equal pay for male and female workers (Directive 76/207/EEC); and finally, enshrined the principle of equal treatment between men and women in matters of social security (Directive 79/7/EEC). Since the 1980s, several positive action programmes have been developed to support the role of women in European society. Between 1982 and 2000, four multiyear action programmes were implemented for equal opportunities. The first action programme (1982–1985) called on the Member States, through recommendations and resolutions by the Commission, to disseminate greater knowledge of the types of careers available to women, encourage the presence of women in decision-making areas, and take measures to reconcile family and working life. The second action programme (1986–1990) proposed interventions related to the employment of women in activities related to new technologies and interventions in favour of the equal distribution of professional, family, and social responsibilities (Sarcina, 2010). The third action programme (1991–1995) provided an improvement in the condition of women in society by raising public awareness of gender equality, the image of women in mass media, and the participation of women in the decision-making process at all levels in all areas of society. The fourth action programme (1996–2000) strengthened the existing regulatory framework and focused on the principle of gender mainstreaming, a strategy that involves bringing the gender dimension into all community policies, which requires all actors in the political process to adopt a gender perspective. The strategy of gender mainstreaming has several benefits: it places women and men at the heart of policies, involves both sexes in the policymaking process, leads to better governance, makes gender equality issues visible in mainstream society, and, finally, considers the diversity among women and men. Among the relevant interventions of the 1990s, it is necessary to recall the Treaty of Maastricht (1992) which guaranteed the protection of women in the Agreement on Social Policy signed by all Member States (except for Great Britain), and the Treaty of Amsterdam (1997), which formally recognised gender mainstreaming. The Treaty of Amsterdam includes gender equality among the objectives of the European Union (Article 2) and equal opportunity policies among the activities of the European Commission (Article 3). Article 13 introduces the principle of non-discrimination based on gender, race, ethnicity, religion, or handicaps. Finally, Article 141 amends Article 119 of the EEC on equal treatment between men and women in the workplace. The Charter of Fundamental Rights of the Nice Union of 2000 reaffirms the prohibition of ‘any discrimination based on any ground such as sex’ (Art. 21.1). The Charter of Fundamental Rights of the European Union also recognises, in Article 23, the principle of equality between women and men in all areas, including employment, work, and pay. Another important intervention of the 2000s is the Lisbon strategy, also known as the Lisbon Agenda or Lisbon Process. It is a reform programme approved in Lisbon by the heads of state and governments of the member countries of the EU. The goal of the Lisbon strategy was to make the EU the most competitive and dynamic knowledge-based economy by 2010. To achieve this goal, the strategy defines fields in which action is needed, including equal opportunities for female work. Another treaty that must be mentioned is that of Lisbon in 2009, thanks to which previous treaties, specifically the Treaty of Maastricht and the Treaty of Rome, were amended and brought together in a single document: the Treaty on European Union (TEU) and the Treaty on the Functioning of the European Union (TFEU). Thanks to the Lisbon Treaty, the Charter of Fundamental Rights has assumed a legally binding character (Article 6, paragraph 1 of the TEU) both for European institutions and for Member States when implementing EU law. The Treaty of Lisbon affirms the principle of equality between men and women several times in the text and places it among the values and objectives of the union (Articles 2 and 3 of the TEU). Furthermore, the Treaty, in Art. 8 of the TFEU, states that the Union’s actions are aimed at eliminating inequalities, as well as promoting equality between men and women, while Article 10 of the TFEU provides that the Union aims to ‘combat discrimination based on sex, racial or ethnic origin, religion or belief, disability, age, or sexual orientation’. Concerning the principle of gender equality in the workplace, the Treaty, in Article 153 of the TFEU, asserts that the Union pursues the objective of equality between men and women regarding labour market opportunities and treatment at work. On the other hand, Article 157 of the TFEU confirms the principle of equal pay for male and female workers ‘for equal work or work of equal value’. On these issues, through ordinary procedures, the European Parliament and the Council may adopt appropriate measures aimed at defending the principle of equal opportunities and equal treatment for men and women. The Lisbon Treaty also includes provisions relating to the fight against trafficking in human beings, particularly women and children (Article 79 of the TFEU), the problem of domestic violence against women (Article 8 of the TFEU), and the right to paid maternity leave (Article 33). Among the important documents concerning gender equality is the Roadmap (2006–2010). In 2006, the European Commission proposed the Roadmap for equality between women and men, in addition to the priorities on the agenda, the objectives, and tools necessary to achieve full gender equality. The Roadmap defines six priority areas, each of which is associated with a set of objectives and actions that makes it easier to achieve them. The priorities include equal economic independence for women and men, reconciliation of private and professional life, equal representation in the decision-making process, eradication of all forms of gender-based violence, elimination of stereotypes related to gender, and promotion of gender equality in external and development policies. The Commission took charge of the commitments included in the Roadmap, which were indirectly implemented by the Member States through the principle of subsidiarity and the competencies provided for in the Treaties (Gottardi, 2013). The 2006–2010 strategy of the European Commission is based on a dual approach: on the one hand, the integration of the gender dimension in all community policies and actions (gender mainstreaming), and on the other, the implementation of specific measures in favour of women aimed at eliminating inequalities. In 2006, the European Council approved the European Pact for Gender Equality which originated from the Roadmap. The European Pact for Gender Equality identified three macro areas of intervention: measures to close gender gaps and combat gender stereotypes in the labour market, measures to promote a better work–life balance for both women and men, and measures to strengthen governance through the integration of the gender perspective into all policies. In 2006, Directive 2006/54/EC of the European Parliament and Council regulated equal opportunities and equal treatment between male and female workers. Specifically, the Directive aims to implement the principle of equal treatment related to access to employment, professional training, and promotion; working conditions, including pay; and occupational social security approaches. On 21 September 2010, the European Commission adopted a new strategy to ensure equality between women and men (2010–2015). This new strategy is based on the experience of Roadmap (2006–2010) and resumes the priority areas identified by the Women’s Charter: equal economic independence, equal pay, equality in decision-making, the eradication of all forms of violence against women, and the promotion of gender equality and women’s empowerment beyond the union. The 2010–2015 Strategic Plan aims to improve the position of women in the labour market, but also in society, both within the EU and beyond its borders. The new strategy affirms the principle that gender equality is essential to supporting the economic growth and sustainable development of each country. In 2010, the validity of the Lisbon Strategy ended, the objectives of which were only partially achieved due to the economic crisis. To overcome this crisis, the Commission proposed a new strategy called Europe 2020, in March 2010. The main aim of this strategy is to ensure that the EU’s economic recovery is accompanied by a series of reforms that will increase growth and job creation by 2020. Specifically, Europe’s 2020 strategy must support smart, sustainable, and inclusive growth. To this end, the EU has established five goals to be achieved by 2020 and has articulated the different types of growth (smart, sustainable, and inclusive) in seven flagship initiatives. Among the latter, the initiative ‘an agenda for new skills and jobs’, in the context of inclusive growth, is the one most closely linked to gender policies and equal opportunities; in fact, it substantially aims to increase employment rates for women, young, and elderly people. The strategic plan for 2010–2015 was followed by a strategic commitment in favour of gender equality 2016–2019, which again emphasises the five priority areas defined by the previous plan. Strategic commitment, which contributes to the European Pact for Gender Equality (2011–2020), identifies the key actions necessary to achieve objectives for each priority area. In March 2020, the Commission presented a new strategic plan for equality between women and men for 2020–2025. This strategy defines a series of political objectives and key actions aimed at achieving a ‘union of equality’ by 2025. The main objectives are to put an end to gender-based violence and combat sexist stereotypes, ensure equal opportunities in the labour market and equal participation in all sectors of the economy and political life, solve the problem of the pay and pension gap, and achieve gender equality in decision-making and politics. From the summary of the regulatory framework presented, for the European Economic Community first, then for the European Community, and finally for the European Union, gender equality has always been a fundamental value. Interest in the issues of the condition of women and equal opportunities has grown over time and during the process of European integration, moving from a perspective aimed at improving the working conditions of women to a new dimension to improve the life of the woman as a person, trying to protect her not only professionally but also socially, and in general in all those areas in which gender inequality may occur. The approach is extensive and based on legislation, the integration of the gender dimension into all policies, and specific measures in favour of women. From the non-exhaustive list of the various legislative interventions, it is possible to note a continuous repetition of the same thematic priorities which highlights, on the one hand, the poor results achieved by the implementation of the policies, but, on the other hand, the Commission’s willingness to pursue the path initially taken. Among the achievements in the field of gender equality obtained by the EU, there is certainly an increase in the number of women in the labour market and the acquisition of better education and training. Despite progress, gender inequalities have persisted. Even though women surpass men in terms of educational attainment, gender gaps still exist in employment, entrepreneurship, and public life (OECD, 2017). For example, in the labour market, women continue to be overrepresented in the lowest-paid sectors and underrepresented in top positions (according to the data released in the main companies of the European Union, women represent only 8% of CEOs).

This chapter sheds light on the divergence of tax crimes and money laundering laws across Europe after the implementation of the 4th Anti Money Laundering Directive. Laws are a crucial part of the tax environment as they are one of the rules under which the tax ecosystem operates. Taxpayers should pay their taxes following the law, and tax experts should advise them within the realm of it. The chapter sees the 4th AMLD as a shock that put money laundering regulation inside the tax ecosystem, and the way that countries implement this in their regulation is the response to this shock; it uses an innovative comparative approach that involves the analysis of tax evasion through an empirical legal lens. The chapter includes a dataset built by the authors with the legislation of all European Union countries regarding tax crimes and money laundering, as well as other relevant legal variables.

European legislation often has a significant impact on private laws in the Member States, especially consumer legislation. In the absence of national, strong consumer protection traditions, consumer protection legisla- tion in Central and Eastern European countries has been largely defined by European consumer law. In the chapter, I am looking for answers as to the specificities of these countries, their ability to enforce these in the EU’s main legislative trends, and how these countries have contributed to European Union consumer law.

The mandatory requirements for the fishery and aquaculture products, their production and sale in force in the territory of the Customs Union of the Eurasian Economic Union (CU EAEU) arise from the regulatory and legal acts of the Eurasian Economic Union and its predecessor - the Customs Union - and apply in a package approach similar to the law of the European Union pertaining to the food safety area. The requirements of the EAEU technical regulations have been analysed taking into account that European exporting enterprises are first of all obliged to comply with the requirements of the listed EU regulatory and legal acts applicable to their production process and products. The aim of this paper was to run a comparative analysis on the mandatory requirements of the food legislation of the European and Customs Unions regarding fishery and aquaculture products, their production and sale. The issues of certification of certain product categories are analysed separately, the requirements for canned fish being highlighted. The analysis is relevant for all fish processing companies which may consider the possibility of starting export to the countries of the CU EAEU and are intended to reduce costs associated with products’ entry into these markets.

In recent years, the rule of law and, especially, its “proper” implementation has become one of the most debated topics in Europe in recent years. The “Big Bang Enlargement” marked the beginning of dilemmas whether the new EU Member States fulfil the necessary rule of law criteria and opened the way for divergent views on how to implement TEU Article 2 values in practice. Furthermore, constant problems and difficulty of the candidate countries to fulfil the necessary rule of law criteria added to the complexity of the problem. In turn, the European institutions have tried to introduce a series of mechanisms and procedures to improve the oversight and make the states follow the rules - starting from the famous Treaty on the European Union (TEU) Article 7, the Rule of Law Mechanism, annual reports on the rule of law and the most recent Conditionality Regulation. The Conditionality Regulation was finally adopted in December 2020 after much discussion and opposition from certain EU Member States. It calls for the suspension of payments, commitments and disbursement of instalments, and a reduction of funding in the cases of general deficiencies with the rule of law. On the other hand, similar provisions were laid out in the February 2020 enlargement negotiation methodology specifying that in the cases of no progress, imbalance of the overall negotiations or regression, the scope and intensity of pre-accession assistance can be adjusted downward thus descaling financial assistance to candidate countries. The similarities between the two mechanisms, one for the Member States, the other for candidate countries shows an increased sharing of experiences and approaches to dealing with possible deficiencies or breaches of the rule of law through economic sanctioning, in order to resolve challenges to the unity of the European union. The Covid-19 pandemic and the crisis it has provoked on many fronts has turned the attention of the Member States (i.e. the Council) away from the long running problematic issues. Consequently, the procedures against Poland and Hungary based on the Rule of Law Mechanism have slowed down or become fully stalled, while certain measures taken up by some European states have created concerns about the limitations of human rights and liberties. This paper, therefore, analyses the efforts the EU is making in protecting the rule of law in its Member States and the candidate countries. It also analyses the new focus of the EU in the financial area where it has started to develop novel mechanisms that would affect one of the most influential EU tools – the funding of member and candidate countries through its structural and enlargement policy. Finally, it attempts to determine and provide conclusions on the efficiency of new instruments with better regulated criteria and timing of activities will be and how much they would affect the EU and its current and future member states.

In the paper, the authors deal with the international and domestic legal framework for the protection of children's rights, with a special focus on the legal consequences of punishable behavior. In this regard, the authors first point to the historical development of the child's rights in international documents, especially addressing the child's right to undertake legal affairs and the child's right to free expression of opinion. In addition to this, the paper also deals with the issue of the position of minors in criminal proceedings, as well as the issue of the imposition and execution of criminal sanctions against minors according to the current criminal legislation of the Republic of Serbia. Special emphasis was given to considering the application of the provisions of the Law on Juvenile Offenders, as well as the position of minors in misdemeanor proceedings. In the final part of the paper, an overview of the legal frameworks of individual European Union countries regarding the position of minors in criminal legislation is presented.

At the centre of this article is the Simmenthal line of cases of the Court of Justice of the European Union, which establish the duty of every national court or administrative authority not to apply any national law that conflicts with the EU law. The article provides a brief overview of the evolution of the Simmenthal case law at the EU level. It then proceeds to assess how Simmenthal is applied at national level through comparative analysis of experience from Germany and Latvia. A particular emphasis in that regard is placed on the role of constitutional courts, as well as on the role of administrative authorities. Research from both countries points to a general adherence to the obligation established by Simmenthal. However, it also indicates certain discrepancies in national legislation, which obscure strict application of Simmenthal, especially for national administrations. Particularly in Latvia administration is not entitled to disapply national law on its own motion, whereas – explicitly following the Simmenthal doctrine – it would (theoretically) be entitled to do so in Germany.

The protection of the European Union's financial interests has recently been one of the main priorities in the Republic of Slovenia. Their abuse, committed with a special form of intent and a motive for acquiring illegal material gain, constitutes a criminal act. Therefore, in Slovenia the criminal act of Fraud to the detriment of the European Community was first criminalized in 2008 by the Criminal Code (hereinafter CC), and after 2012, Fraud affecting the financial interests of the European Communities. In order to combat the latter, interinstitutional cooperation is crucial at international and national level, hence European Anti-Fraud Office, Anti-fraud coordination service, the Office of the Republic of Slovenia for Budgetary Control, Government Office for European Cohesion Policy, and the newly established European Public Prosecutor's Office prosecuting perpetrators of crimes against the abuse of the European Union budget. Adoption and implementation of the Lisbon Treaty, which establishes even stronger transnational connection between the member states, provides additional measures that might take effect in previously described theme. According to the Lisbon Treaty, legal regulation in the field of Criminal Law will be enabled through Regulatives and Directives, which will lead to easier unification of the Law in this area. In addition, the European Public Prosecutor, whose primary task is to shield common financial interests, is established through the Lisbon Treaty Adoption. International standards are increasingly emphasizing the role of the Office for the Prevention of Money Laundering as an intelligence unit, which means that in future the Office will increasingly specialize in data collection and provide the competent institutions with access to it. Some provisions in this regard are already contained in the new Prevention of Money Laundering and Terrorist Financing Act, allowing courts, prosecutors, police and Financial Administration access certain data collected by the Office, and also providing the Office with access to financial data in cases when asset status is determined. Since becoming a member of the European Union, Slovenia is entitled to European cohesion policy funds, which creates a necessity to ensure respect for principles such as legality, transparency and economy in the use of these funds. Keywords: legislation, statistics, authorities, European cohesion policy

Practice in Romania universities is regulated by the Education Law, which stipulates the students' obligation to perform it. In the case of students' specialty professional practice at economic agents, the Labor Code has also provisions that apply to them. The Labor Code is completed by the other provisions of labor legislation in Romania, in harmony with EU norms and rules of international labor law. The orders of the Ministry of Education on professional practice stipulates that conducting internship in university programs is developed under the Framework Convention between the organizer of practice (university), practice partner (economic agent) and practitioner (student). The Electronic Sheet of Practice (ESP) requires also three different perspectives for student practitioner, faculty member (practice mentor) and economic agent. Using Electronic Sheet of Practic instrument, faculty members practice mentors can post their programs including students' practice results. The existence of such assessment tools and their use in accordance with the law governing the practice of students ensure professional assessment and uniformity of training, fostering their careers accessibility. Such tools, appropriate to each stage of specialty practice development, could be judiciously organized in the European Union countries. The need for such tools, which represent a support unit for the specialty practical training of students, is felt during this period in Romania, which, as its membership of the European Union, must find solutions to meet both commitments and to resolve social problems they face. The educational activities and products of the project, are evaluated favourably by the students who intend to continue their implementation, including in new projects development of the some aspects of the project developed.

It must be pointed out that the issue of bankruptcy proceedings in countries with a long market tradition is a dynamic area where new solutions are sought that will follow the trend of change in the international economy. The European Union, which in 2019 adopted the Restructuring and Insolvency Directive, is also making an exceptional contribution to this issue. With the adoption of the Directive, the European Union has joined the general trend of deviation from traditional, formal bankruptcy proceedings by opening a wide area to private regulation, with all the associated opportunities and risks. From the current point of view of Croatian law, the Directive does not provide “revolutionary” solutions, especially in terms of preventive restructuring, given that Croatian rules on prebankruptcy proceedings are essentially in line with the solutions contained in the Directive. Therefore, the subject of the analysis are valid norms as well as those from the Final Proposal of the Bankruptcy Law from 2022 (February 2022) related to collective legal protection in (pre) bankruptcy proceedings, having in mind the possible consequences of incomplete and inadequate regulation on the rights and interests of participants. The analysis starts from the fact that the issue of legal protection is regulated by each state independently and that such autonomy of member states is limited by EU rules. Therefore, in addition to the legal analysis of legal protection, as it is according to the existing (valid) legal framework (de lege lata), this paper also includes the question of what such protection should be in view of the requirements of European law (de lege ferenda). A limiting factor in the context of this analysis is the lack of well-established judicial practice, given that the implementation of new legislation is in process of public debate. Therefore, the analysis is not based on practical problems, but on detecting possible problems that could cause difficulties in practical implementation of (pre)bankruptcy proceedings.

The phenomenon of cybercrime is becoming more hostile and confrontational as both individuals and organized criminal groups take advantage of new criminal opportunities from the cyber environment. Many cyber-attacks are used to compromise eLearning systems, to change the student’s grades and results, to steal the information available only for trainers and professors, or to infect all the users that are using the platforms. The role of legislation in preventing and combating the cybercrime phenomenon against eLearning systems is very important. Legal measures are needed in all the fields, including investigative measures, procedural powers, jurisdiction, and international cooperation. In a globalized and connected world, the law consists of a collection of national and international legal systems. Sometimes provisions can contradict each other, resulting to collisions of law, because of the interactions between these legal systems. The main goal of the international law is to obtain harmonization of national laws. In the last decade many significant developments were made for the promulgation of multilateral instruments in the field of cybercrime. This paper analyses the collections of regional and international instruments developed in the context of the Council of Europe or the European Union, tools that can help the investigations of compromised online systems. Legal frameworks for the investigation of cybercrime acts in the field of eLearning require a clear scope of application of the power, in order to guarantee the legal actions. Most of the countries have introduced new investigative powers specially created for obtaining electronic evidence which can be used in cases of compromised eLearning systems.