Academic literature on the topic 'Abortion – Law and legislation – European Economic Community countries'
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Journal articles on the topic "Abortion – Law and legislation – European Economic Community countries"
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Zielke, Rainer. "Anti-avoidance Legislation of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden in the Thirty-Four OECD Member Countries: Germany, France, United Kingdom, and Italy Comp." EC Tax Review 23, Issue 2 (March 1, 2014): 102–15. http://dx.doi.org/10.54648/ecta2014011.
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Despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have - in this order - the highest gross domestic product in the European Community in 2012. In this article anti-avoidance legislation of - according to the gross domestic product - the four most important EC countries will be reviewed with reference to the tax differential to the thirty-four OECD Member Countries. The pivotal question is, therefore, to what extend can internal tax planning with mayor European countries be optimized by inclusion of anti-avoidance legislation. This article outlines the objectives and concepts of international tax planning with regard to anti-avoidance legislation and provides an overview of the concepts, laws and rules of anti-avoidance legislation in mayor EC Member Countries. After that the advantages and strategies of international tax planning with regard to anti-avoidance legislation in mayor EC Member Countries are deducted where an overview on anti-avoidance legislation of mayor EC Member Countries is provided - also with regard to new tax legislation - and locations for subsidiaries and for parent companies are reviewed. Finally, the concluding remarks are presented. Transfer pricing will not be reviewed here.
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Bree, Axel. "The Organisation of Waste Management in the European Union Member States." Journal for European Environmental & Planning Law 2, no. 6 (2005): 478–89. http://dx.doi.org/10.1163/187601005x00471.
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AbstractThe organisation of waste management raises an important question: Who has access to waste - the public waste management services or private waste management companies ? The answer has important economic consequences, since waste management is a significant market. At the same time, environmental concerns have to be observed. The framework legislation of the European Community leaves the organisational structure of waste management to the national legislation of the Member States. However, under Community legislation waste is subject to the principle of the free movement of goods, which may be restricted on environmental grounds. Furthermore EU law draws a distinction between waste for disposal, for which shipment can be restricted more easily, and waste for recovery, which is subject to less stringent control procedures. Given the broad European framework, this article explores the national legislation in most EU countries. It aims to analyse the approach taken by the national legislators to find a way between public service and private autonomy. In conclusion, it seems clear that in the countries examined an important distinction is made between household and industrial waste. Only Germany has adopted the European distinction between waste for recovery and waste for disposal as a major criterion for the allocation of the waste streams between public and private entities, whereas in the other Member States this criterion only plays an insignificant, if any, role at all.
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Szelewa, Dorota. "Killing ‘Unborn Children’? The Catholic Church and Abortion Law in Poland Since 1989." Social & Legal Studies 25, no. 6 (December 2016): 741–64. http://dx.doi.org/10.1177/0964663916668247.
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Legislation on abortion in Poland is among the strictest of all European countries. As with Malta and Ireland, the regulations in Poland do not allow for the termination of a pregnancy on the grounds of the difficult social or economic situation of a woman. Post-1989 developments with regard to abortion law in Poland show the influence of the Catholic Church as a very powerful societal actor on the drafting and implementation of one of the most important policies affecting women’s rights and gender relations. Catholic ‘pro-life’ circles exercised pressure in the process of drafting and adopting the new law, as well as at the stage of the law’s implementation. The symbolic victory of the Church over abortion law is evident in the shift in general discourse and in the official language of legal acts, where, for example, ‘foetus’ has been replaced by ‘conceived child’ (in the law) or by ‘unborn child’ (in discourse). As a consequence, for public opinion abortion is seen as tantamount to ‘the act of killing the unborn child’.
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Zielke, Rainer. "Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries: Germany, Switzerland and Austria Compared." Intertax 42, Issue 8/9 (August 1, 2014): 558–76. http://dx.doi.org/10.54648/taxi2014051.
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The mayor German language countries, Germany, Switzerland, and Austria exhibit continuously economic growth and stability. Germany is the engine of the European Community and it might be interested to organize a group of affiliated companies in a way where all speak German. In this article anti-avoidance legislation will be reviewed with reference to the tax differential to the thirty-four Organisation for Economic Cooperation and Development (OECD) Member Countries. The pivotal question is, therefore, to what extent can internal tax planning with German language countries be optimized by inclusion of anti-avoidance legislation. This article outlines the primary corporate objective and key concepts of international tax planning with regard to anti-avoidance legislation and discusses the corporate income tax burden in the thirty-four OECD Member Countries analysing the tax differential as incentive in relation to transfer pricing, the reduction in ETR as the primary corporate objective and key concepts and the he importance of current and reliable information. After that anti-avoidance legislation in these mayor German language countries is presented and strategies of international tax planning with relation to these countries are developed. Afterwards this is evaluated from the OECD's perspective of Base Erosion and Profit Shifting (BEPS). Finally the concluding remarks are presented.
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Härkönen, Elif. "Conflict Minerals in the Corporate Supply Chain: Is Transparency the Solution to Human Rights Violations in the Tantalum, Tin, Tungsten and Gold Supply Chains?" European Business Law Review 29, Issue 5 (September 1, 2018): 691–727. http://dx.doi.org/10.54648/eulr2018027.
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The European Union has recently enacted the Conflict Minerals Regulation, introducing new transparency requirements for importers of tantalum, tin, tungsten and gold from conflict-affected regions. Similar legislation has previously been enacted in the United States. The purpose of the new transparency requirements in both jurisdictions is to cut off funding for armed groups in conflict areas and thus reduce the suffering of the civil population, with particular reference to the situation in the Democratic Republic of the Congo. The criticism of the legislation centers on the costs to companies in the minerals supply chain. In this article it is argued that the costs to companies subject to the transparency requirements can be minimized with carefully crafted legislation. It is also concluded that progress in achieving the humanitarian objectives of the legislation is slower than expected, mainly due to the lack of participation in the transparency efforts by all actors in the supply chain. Successful transparency regulation has to be supported by a multitude of actors in the international community. Also, mineral supply chain transparency regulation in itself is unlikely to solve armed conflicts in resource-rich but poor countries. Such legislation only provides for one component in a multi-level approach including legislative, economic and political efforts by the international community.
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Vanni, Domitilla. "The essential role of the investigation in fighting economic crime in Italy." Journal of Financial Crime 23, no. 2 (May 3, 2016): 465–80. http://dx.doi.org/10.1108/jfc-08-2014-0038.
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Purpose This paper aims to analyse the evolution of European anti-money laundering discipline passing from the First Money Laundering Directive 91/308/EEC, that was only referred to banks and financial intermediaries, that has been furthermore extended to some activities and professions outside the financial sector. The research examines the different steps done buy Italian Legislation in the field of economic crime: at first Law n. 14/2003 of 3 February 2003 (Community Law 2002), they transposed the 2001 Directive 2001/97/EC and then the Law n. 56/2004 of 20 February 2004, that has implemented Directive 2001/97/EC. Now it is urgent to implement Directive 2005/60/EC that has extended the scope of the legislation, including the fight against the financing of terrorism and modified anti-money laundering obligations. Design/methodology/approach This paper deals with the Legislations of some European States (in particular UK and Italy) interpreting them by a comparative method. Findings This paper has put in clear some differences and some analogies between national legislations of different countries. Research limitations/implications In Italy, at first Law n. 14/2003 of 3 February 2003 (Community Law 2002), has transposed the 2001 Directive 2001/97/EC and then the Law n. 56/2004 of 20 February 2004, has implemented Directive 2001/97/EC. In 2005, Directive 2005/60/EC has extended the scope of the legislation, including the fight against the financing of terrorism and modified anti-money laundering obligations. Practical implications In the context of economic crime, capital investigations represent one of the most effective tools to fight the activities of organized crime in the phase of managing wealth illicitly produced and its immission in the circuit of the legal economy. Social implications The need of fighting economic crime must always be harmonized with the protection of right to privacy that has been acknowledged by Article 8 of the European Convention of Human Rights of 1950 as a fundamental right. Originality/value This paper develops the need to balance the right to privacy of every European citizen (Article 8 CEDU) with investigative power exercised by Public or Private Authorities, considering the possibility to comprise the first – if necessary – to allow the regular exercise of the second.
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Townley, Chris. "The Liner Shipping Block Exemptions in European Law: Has the Tide Turned?" World Competition 27, Issue 1 (March 1, 2004): 107–53. http://dx.doi.org/10.54648/woco2004008.
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This article discusses the competition regime as it applies to shipping or liner conferences and consortia under European Community law. The Commission is currently considering changing this regime. There are five sections to this article. Section I is a factual introduction to shipping conferences and consortia, what they are, and how they operate. Section II deals with the competition law regime as it applies to certain shipping cartels, briefly highlighting the background, as well as the substance, of the relevant legislation and jurisprudence. Section III discusses the economic effects of these rules, as well as considering their effect on developing countries; it also examines whether or not these rules achieve their underlying objectives. Section IV takes the conclusions of Section III and asks whether, and where appropriate how, these should impact upon the substantive content of the rules, as discussed in Section II. Section V concludes.
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Klovach, E. V., G. M. Seleznev, and A. Yu Sulimov. "Relationship between the Classification of Chemical Products and Criteria for Qualifying Objects as Hazardous Production Facilities." Occupational Safety in Industry, no. 10 (October 2022): 27–32. http://dx.doi.org/10.24000/0409-2961-2022-10-27-32.
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In 2002 the international community adopted a new system of hazard classification and labeling of chemical products, which is recommended to be implemented by all the Member- countries of the United Nations through national legislation and international acts. Within the frame of the implementation of this decision, in 2015 the amendments were made to the Directive of the European Community of June 24, 1982, № 82/501/EEC on the prevention of major industrial accidents, and to the United Nations Convention onthe prevention of major industrial accidents, and a little later to the national legislation of the European countries establishing measures on preventing major accidents. In 2017, the countries of the Eurasian Economic Union adopted the technical regulation on the safety of chemical products, which establishes classification criteria that are completely identical to the criteria for the system of hazard classification and labeling of chemical products. Entry into force of the technical regulation of the Eurasian Economic Union will lead to the need for amending all theregulatory legal acts and regulations that contain regulations based on the classification of chemical products, including in the Federal Law № 116-FZ of July 21, 1997, On industrial safety of hazardous production facilities. The task of harmonizing the legislation on industrial safety with the international documents in terms of the classification of chemicals was planned to be solved when developing a new law on industrial safety. During the discussion, the developers encountered different approaches to the definition of classes of hazardous substances, the analysis of which became the subject of this article. The authors formulated proposals that can be used at the next round of harmonization of the Russian legislation on industrial safety with the international documents. When preparing proposals with classes and lists of hazardous chemicals for use in the industrial safety legislation, a comparison was made not only of the definitions of classes of chemicals in different documents, but also of their quantities, which are the criteria for qualifying objects as hazardous production facilities. It is noted that the term «flammable liquids», used in 116-FZ, practically does not occur in the international classifications, therefore, when developing new documents, it was proposed not to use it.
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Dielini, Maryna. "STATE REGULATION OF SOCIAL AND ECONOMIC RESPONSIBILITY OF ENTREPRENEURSHIP: EUROPEAN EXPERIENCE." Economic Analysis, no. 27(4) (2017): 36–43. http://dx.doi.org/10.35774/econa2017.04.036.
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Introduction. The Ukraine’s integration into the European community is impossible without learning the experience of European countries in many spheres. Social responsibility of business becomes a significant element in strengthening the competitiveness of our enterprises and the state in general on the world level. The development of socially responsible practices can influence not only the society, but also business representatives themselves, namely: improving the image of the company, increasing the number of consumers, attracting and retaining more skilled personnel, etc. In Ukraine, the process of development of social responsibility of business circles has already begun, but it is still not enough. The state can play a significant role in the development of social practices. This scientific research is dedicated to the study of the experience of European governments in the sphere of social responsibility. The purpose. The article aims is to determine the directions of the state policy of Ukraine for the development of social and economic responsibility of entrepreneurship on the basis of European countries experience. Results. The basic world models of social responsibility of business have been investigated. The experience of European countries on state regulation in this area has been systematized. On the basis of the conducted research, we have proposed directions of the state policy in the field of regulation of social and economic responsibility of entrepreneurship in Ukraine, namely: drafting a law on social responsibility, introducing changes in tax legislation in the field of preferential taxation, increasing attention to non-financial reporting as a source of information on social company initiatives and the construction of national ratings.
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Zielke, Rainer. "Transfer Pricing of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries Germany, France, United Kingdom, and Italy Compared." EC Tax Review 23, Issue 6 (December 1, 2014): 332–51. http://dx.doi.org/10.54648/ecta2014032.
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In the February 2014 issue of the EC Tax Review, the author compared the anti-avoidance legislation in the mayor EC Member Countries Germany, France, United Kingdom and Italy and suggested some international tax planning strategies - without regard to transfer pricing (part 1). The author now considers transfer pricing involving these mayors EC Member Countries Germany, France, United Kingdom, and Italy and suggests further transfer pricing strategies also with regard to the up-to-date CIT rates in OECD countries (part 2). As stated, despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have - in this order - the highest gross domestic product in the European Community in 2012. In this article transfer pricing rules of - according to the gross domestic product - the four most important EC Member Countries will be reviewed with reference to the OECD's perspective of Base Erosion and Profit Shifting (BEPS) and to the up-to-date tax differential to the thirty-four OECD Member Countries. The pivotal question is, to what extent can internal tax planning with mayor EC Member Countries be optimized by inclusion of transfer pricing. This article outlines the primary corporate objective and key concepts of international tax planning with regard to transfer pricing and discusses the corporate income tax burden in the thirty-four OECD Member Countries analysing the tax differential as incentive in relation to transfer pricing, the reduction in ETR as the primary corporate objective and key concepts and the he importance of current and reliable information. After that transfer pricing in the mayor EC Member Countries Germany, France, United Kingdom, and Italy is presented and transfer pricing strategies with relation to mayor EC Member Countries are developed. Afterwards this is evaluated from the OECD's perspective of BEPS. Finally the concluding remarks are presented.
Dissertations / Theses on the topic "Abortion – Law and legislation – European Economic Community countries"
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SEGNI, Laura. "L'esecuzione del bilancio europeo." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/13170.
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Defence date: 15 October 2007Examining Board: Prof. Jacques Ziller, Relatore (IUE) ; Prof. Giuliano Amato, (IUE) ; Prof. M.P. Chiti, (Università di Firenze) ; Prof. Giacinto della Cananea, (Università di Napoli Federico II)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
no abstract available
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Van, Raepenbusch Sean. "La sécurité sociale des travailleurs migrants en droit européen." Doctoral thesis, Universite Libre de Bruxelles, 1990. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213117.
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NIJSTEN, Machteld. "Abortion, Constitutional Law and Practice: A comparative European-American study." Doctoral thesis, 1985. http://hdl.handle.net/1814/4728.
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ARPIO, SANTACRUZ Juan Lorenzo. "State aids in the European Community : framework exceptions and implications for national economic policies." Doctoral thesis, 1996. http://hdl.handle.net/1814/4545.
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FERNANDEZ, MARTIN Jose Maria. "A critical analysis of EC public procurement legislation : present limitations and future prospects." Doctoral thesis, 1993. http://hdl.handle.net/1814/4623.
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PURNHAGEN, Kai Peter. "Systematisation in European Risk Regulation." Doctoral thesis, 2011. http://hdl.handle.net/1814/16063.
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Defence date: 17 January 2011Examining Board: Prof. Dr. Julia Black, London School of Economics and Political Sciences; Prof. Dr. Fabrizio Cafaggi, EUI; Prof. Dr. Hans-W. Micklitz, EUI (Supervisor); Prof. Dr. Ellen Vos, University of Maastricht.
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis explores the impact of the increasing role of systematisation in European law on the example of EU risk regulation as a reference area. It argues that systematisation in European law has a much wider impact than what is regularly perceived as rationalisation. It creates a new integration-method, which economises European law to an extend that it effects the state-making and society building in EU law. In this respect, it also contributes to the legitimacy of EU legal action and shapes the EU constitution. Risk regulation forms an ideal test case for this thesis as it has emerged in recent years from a sector-specific and reactive field of law to an increasingly coherent and autonomous legal system at European level, which follows its own rules and procedures. While within the two main regimes of risk regulation, which I call ‘new approach’ and ‘new governance’, systematisation developed at a different speed and under different circumstances, these concepts are increasingly merged at European level. When I talk about the technique of systematisation, however, this concept requires adjustment as to the features of European law. While systematisation has been a main feature of the state-making agenda of nation-states, the same technique of systematisation in the EU nowadays creates a common market. Hence, in the EU, systematisation is in the first sense a tool of economisation. This impact of systematisation of risk regulation falls also within the EU’s competence. Although the principle of proportionality may require adjustments according to under- and over-inclusiveness of individuals and groups within systematised EU law, the EU legal order requires such systematisation in principle.
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VONK, Olivier. "Dual nationality in the European Union : a study on changing norms in public and private international law and in the municipal laws of four EU member state." Doctoral thesis, 2010. http://hdl.handle.net/1814/15386.
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Defence date: 19 November 2010Examining Board: Rainer Baubock (EUI); Gerard-René De Groot (Universiteit Maastricht); Marie-Ange Moreau (Supervisor, EUI); Bruno Nascimbene (Università degli Studi di Milano)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
The main objective of this study is to examine the phenomenon of dual nationality in the European Union (EU), particularly against the background of the status of European citizenship - a status that is linked to the nationality of each EU Member State (Article 20(1) of the Treaty on the Functioning of the European Union provides that ‘citizenship of the Union shall be additional to and not replace national citizenship’). The study consists of two parts. The first part (Chapters 1 and 2) sets out the approach towards (dual) nationality in Private International Law and EU Law, in particular by analyzing the case law of the European Court of Justice (ECJ). The second part (Chapters 3- 6) consists of an overview of the dual nationality regimes in four EU Member States - France, Italy, the Netherlands and Spain -, and their possible effects on the EU as a whole. Chapter 2 of the thesis is entitled the ‘intra-EU context’, since it primarily deals with the ECJ’s approach towards a dual nationality consisting of two Member State nationalities. The country reports, on the other hand, deal with the ‘extra-EU context’ because the dual nationality policies of the countries under consideration predominantly affect non-Member State nationals. Thus, France and the Netherlands have for some time already faced the question how to integrate the (Muslim) immigrant population; Italy and Spain have long since adopted a system of preferential treatment for (Latin American) former emigrants and their descendants. The country reports demonstrate how dual nationality is used (or rejected) in these four countries. Finally, the question whether the EU should in time acquire (limited) competence in the field of European nationality law is one of the major themes of this study. Regardless of one’s stance on this question, it must be readily admitted that the subject of Member State autonomy in nationality law is becoming ever more salient with the enlargement of the Union and the growing relevance of European citizenship in the case law of the ECJ. In the opinion of this author, the study shows that the almost absolute autonomy of Member States in the field of nationality law is becoming increasingly problematic for the EU as a whole. Based inter alia on the findings from the country reports, this thesis takes the position that there is arguably a need for the (minimum) harmonization of European nationality laws.
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BEAUCHESNE, Benedicte. "La protection juridique des entreprises en droit communautaire de la concurrence." Doctoral thesis, 1991. http://hdl.handle.net/1814/4558.
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Defence date: 27 May 1992Examining board: Prof. Marie-Chantal Boutard-Labarde (Université de Paris X-Nanterre) ; Prof. Fausto Capelli (Université de Parme) ; Prof. Peter Müller-Graff (Université de Trier) ; Prof. Jürgen Schwarze (Supervisor - EUI) ; Prof. Jean Vergès (Université de Paris I)
PDF of thesis uploaded from the Library digitised archive of EUI PhD theses completed between 2013 and 2017
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MOREIRO, GONZALEZ Carlos Javier. "Banking in Europe : the harmonization process in establishment and services." Doctoral thesis, 1992. http://hdl.handle.net/1814/4717.
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Supervisor: F. SnyderDefence date: 6 March 1992
First made available online on 10 September 2013.
This research is an interdisciplinary approach to the EEC banking harmonization process. The methodology employed consists in focusing the subject from the legal, economic and political Science perspectives. Therefore, the underlying purpose of the research is to study the legal outcomes within their context. The research is subdivided in several parts. The first part is a legal approach to both the first and second Banking Directives as the cornerstones of the EEC banking harmonization process. The detailed analysis of both Directives from an EEC legal perspective is a condition precedent for the understanding of how is being shaped the Community Financial Policy. The Second Part is a political science approach to the role of interest within the EEC decision making process. More specifically, it is an attempt to show how banks can influence legislators for the achievement of their objectives. An additional study to this second part, is constituted by the analysis of the Community policies in consumer protection. This sector provides us with comparative information for an estimation of the importance of "interest” within the shaping of regulatory policies within the EEC. A socioeconomic approach to credit institutions strategies1 for the controlling of financial markets is the subject of the third part. Through the study of the United States current "deregulatory" trends, we show the interrelationship between the world financial markets. A second stage of this part connects the European context with the other representative world financial markets. Thus, similar behaviours can be remarked, which leads the author to the conclusion that neither national governments, nor the European Institutions are currently capable to regulate financial markets without a previous “consensus" with the financial institutions. The fourth part of the research consists in a critical approach to the institutional behaviour of the Community as regards policy-making for the achievement of an integrated financial market by 1992. This analysis shows that credit institutions, whose profits are greatly affected by public policy, have an extraordinary capacity to innovate and adapt, notably as a way of lawfully avoiding the effects of "public Controls”. Each of the four parts of the research used the same methodology. First, there is an introduction to establish the guidelines of the research approach to the subject. Secondly, there is a detailed analysis of the main issues constituting the field of the study. Thirdly, we draw some conclusions from the research.
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HÖS, Nikolett. "Governance and minimum harmonisation in the field of European labour law and social policy." Doctoral thesis, 2011. http://hdl.handle.net/1814/16058.
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Defence Date: 20 January 2011Examining Board: Prof. Marie-Ange Moreau (European University Institute); Prof. Marise Cremona (European University Institute); Prof. Catherine Barnard (University of Cambridge); Prof. Claire Kilpatrick (London School of Economics and Political Science)
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Books on the topic "Abortion – Law and legislation – European Economic Community countries"
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1953-, O'Connor Bernard, Mac Nulty Christopher, Stanbrook and Hooper, and KPMG European Business Centre, eds. A Business guide to European Community legislation. London: Chancery Law Pub., 1993.
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European community law of state aid. Oxford: Clarendon Press, 1997.
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Kelyn, Bacon, ed. European Community law of state aid. Oxford: Oxford University Press, 2009.
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Zahd, Yaqub, and Bedford Becket, eds. European travel law. Chichester, West Sussex, England: J. Wiley, 1997.
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G, Foster Nigel, ed. Blackstone's EC legislation handbook. London: Blackstone Press, 1998.
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1956-, Wattèl Peter Jacob, ed. European tax law. 5th ed. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.
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Terra, B. J. M. European tax law. Deventer: Kluwer Law and Taxation Publishers, 1993.
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Terra, B. J. M. European tax law. 2nd ed. London: Kluwer Law International, 1997.
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G, Foster Nigel, ed. Blackstone's EC legislation. 7th ed. London: Blackstone, 1996.
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G, Foster Nigel, and European Economic Community, eds. Blackstone's EC legislation. 4th ed. London: Blackstone Press, 1993.
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