Academic literature on the topic 'International business enterprises – Law and legislation – European Union countries'
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Journal articles on the topic "International business enterprises – Law and legislation – European Union countries"
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Weideman, Jeanette, and Leonie Stander. "European and American Perspectives on the Choice of Law Regarding Cross-Border Insolvencies of Multinational Corporations – Suggestions for South Africa." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 15, no. 5 (June 1, 2017): 133. http://dx.doi.org/10.17159/1727-3781/2012/v15i5a2522.
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An increase in economic globalisation and international trade has amounted to an increase in the number of multinational enterprises that have debt, own assets and conduct business in various jurisdictions around the world. This, coupled with the recent worldwide economic recession, has inevitably caused the increased occurrence of multinational financial default, also known as cross-border insolvency (CBI). The legal response to this trend has, inter alia, produced two important international instruments that were designed to address key issues associated with CBI. Firstly, the United Nations Commission on International Trade Law (UNCITRAL) adopted the UNCITRAL Model Law on Cross-Border Insolvency (the Model Law) in 1997, which has been adopted by nineteen countries including the United States of America and South Africa. Secondly, the European Union (EU) adopted the European Council Regulation on Insolvency Proceedings (EC Regulation) in 2000. Both the EC Regulation and Chapter 15 adopt a “modified universalist” approach towards CBI matters. Europe and the United States of America are currently the world leaders in the area of CBI and the CBI legislation adopted and applied in these jurisdictions seems to be effective. As South Africa’s Cross-Border Insolvency Act is not yet effective, there is no local policy guidance available to insolvency practitioners with regard to the application of the Model Law. At the basis of this article is the view that an analysis of the European and American approaches to CBI matters will provide South African practitioners with valuable insight, knowledge and lessons that could be used to understand and apply the principles adopted and applied in terms of the EC Regulation and Chapter 15, specifically the COMI concept, the “establishment” concept in the case of integrated multinational enterprises and related aspects.
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Smit, Daniël S. "EU Freedoms, Non-EU Countries and Company Taxation: An Overview and Future Prospect." EC Tax Review 21, Issue 5 (October 1, 2012): 233–47. http://dx.doi.org/10.54648/ecta2012024.
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Practice shows that the Member States of the European Union maintain a diversified range of economic relations with non-EU Member States. A large number of non-EU-based enterprises are carrying on business in the European Union. Conversely, numerous EU-based enterprises are also carrying on business outside the territory of the Union. Accordingly, trade and investment between Member States and non-Member States is nowadays similarly promoted by abolishing or reducing tax or other obstacles to international flows of goods, services and/or investment between the Member States and third countries. One may recall in this regard the large number of economic integration agreements which the Union has concluded over the past decades with countries all around the world, such as countries in Eastern Europe, the Euro-Mediterranean countries and the African, Caribbean and Pacific states and which, to a greater or lesser extent, provide for liberalization of trade and investment between the Union and the respective non-Member State. The Treaty on the Functioning of the European Union itself also provides for a substantial degree of economic openness vis-à-vis third countries, particularly by means of the Treaty provisions relating to the free movement of capital. It is this unique legal relationship between the EU Member States vis-à-vis the rest of the world that this article takes as a starting point. It examines and assesses the extent to which the impact on Member States' corporate income tax systems of the liberalization provisions included in the above instruments is similar, or should be similar, to the impact that the free movement provisions included in the Treaty have on Member States' corporate income tax systems in an intra-Union context.
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Bezverkhyi, Kostiantyn. "Accounting in Ukraine: implementation of the European Union directives." Herald of Ternopil National Economic University, no. 1(87) (January 30, 2018): 136–51. http://dx.doi.org/10.35774/visnyk2018.01.136.
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The study focuses on changes made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” for the purpose of implementing accounting standards to the European Union directives. The object of the research paper is accounting in Ukraine. The purpose of the study is to analyze the current state and development trends of accounting in Ukraine in the context of the implementation of European legislation. Research methods such as analysis, synthesis, induction, deduction, abstraction, idealization and generalization are used to analyze the changes introduced into the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. Today, Ukraine is moving actively towards the implementation of European legislation into domestic practice, including standards of accounting and financial reporting. Successful implementation of European legislation into domestic accounting practice, first and foremost, requires clarification of differences in accounting and financial reporting. The amendments made to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” will promote harmonization of national legislation in the field of accounting and financial reporting with the legislation of the European Union countries and the International Financial Reporting Standards. The changes introduced will provide the basis for raising accounting and financial reporting in Ukraine to a qualitatively new level that will enable effective management decision- making by domestic business entities. The results obtained are the basis for accounting and financial reporting in Ukraine, in accordance the norms of the European Union directives. The research results may be used all economic entities in Ukraine in different sectors of the economy.
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Schmülling, Ulrike. "A New Approach to Preferences: The Review of the European GSP Scheme." Global Trade and Customs Journal 6, Issue 1 (January 1, 2011): 9–15. http://dx.doi.org/10.54648/gtcj2011002.
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Unilateral trade preferences granted by industrialized countries are a common and widely used instrument to foster exports from developing countries, thereby stimulating economic growth and alleviating poverty. The European Union (EU)’s Generalized System of Preferences (GSP) is one of the most generous schemes worldwide, offering tariff preferences for about 6,200 tariff lines to 176 countries. The authors are of the view that the current EU’s GSP scheme contains some fundamental flaws, in particular with respect to the selection of beneficiary countries and the graduation mechanism. The ongoing reform of the EU’s scheme provides a unique opportunity for overhauling the system as such and targeting trade preferences to those countries that mostly need them. The European Parliament being a new player at the table when it comes to trade policy legislation will certainly shape the reform.
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Nawafleh, Abdullah S. "Contribution of Business Law Reform to Economic Development: Lessons from the Middle East." European Business Law Review 23, Issue 2 (March 1, 2012): 309–28. http://dx.doi.org/10.54648/eulr2012017.
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This paper explores whether business law reforms in Arab countries have contributed to their economic development, business legal environment and integration into the international market. Using Jordan as an example, it explores the role of law in economic development in the region. The analysis finds that the Jordanian legal reform has led the country to participate in international markets, by incorporating international legal norms into its own legislation. This legislative reform has also contributed to economic development, allowing Jordan to join the World Trade Organization and enter into Free Trade Agreements, such as those with the United States and the European Union. In addition, the paper shows that other Arab countries, such as Saudi Arabia, that reformed their business regulations led them to join the World Trade Organization and to be ranked amongst the top 25 countries worldwide on their business ease. In contrast, other Arab countries which lack law and its enforcement have been reported to be the worst places in the Middle East to do business. As a result this paper suggests that the Arab Middle Eastern countries should continue in reforming their legal system to make it less rigid for business, to create more jobs, increase productivity and ultimately achieve economic growth.
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Yaroshenko, Oleg, Nataliia Melnychuk, Sergiy Moroz, Olena Havrylova, and Yelyzaveta Yaryhina. "Features of Remote Work in Ukraine and the European Union: Comparative Legal Aspect." Hasanuddin Law Review 7, no. 3 (December 1, 2021): 136. http://dx.doi.org/10.20956/halrev.v7i3.3218.
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The relevance of the study is based on the development of scientific and technological progress and the expansion of the labor market, including in the framework of international cooperation. Moreover, the introduction of quarantine due to the spread of Covid-19 has led to increased attention to remote work. The aim of the study is to analyze the legal aspects of remote work in accordance with the labor legislation of Ukraine and the European Union, focusing on the concept of remote work, the rights and obligations of remote workers. In our study, we determined that in the European Union, the key points in relation to the rights granted to teleworkers, which the countries parties to the agreement have undertaken to incorporate into their national legislation and collective agreements, are data protection; the voluntary nature of telecommuting; equipment; organization of working time; privacy. The originality of the study is based on more effective ways to improve labor productivity in Ukraine, labor discipline, compliance with labor guarantees for remote work. It is necessary to revise and legislatively regulate the key principles of compliance by employees with labor discipline, providing the employee with proper working conditions, supporting the employer in search of new opportunities to provide employees with work, improving the technical aspects of ensuring the relationship between business and government, responsibility for results and the labor process.
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Coppo, Gabriele. "The CAP Under Attack? Last Developments In Trade Defence Cases Targeting European Food Products." Global Trade and Customs Journal 13, Issue 11/12 (December 1, 2018): 519–31. http://dx.doi.org/10.54648/gtcj2018060.
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The recent (2003-2013) reforms of the CAP – while bringing it more in line with the applicable WTO legislation – have proved to be insufficient to shield the EU food industry from third countries’ trade defence actions. In particular, two recent investigations carried out by Australia and the United States represent dangerous precedents in the European perspective, since they have targeted for the first time domestic support programs that the European Commission considers to be fully WTO compatible, and that are widely used throughout the Union. The article analyses some of the key features of these investigations and takes note of the elements which are likely to play an important role in future possible actions targeting EU food products.
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Abdallah, Mohamed. "Radioscopy of the Non-Preferential Origin in the Tunisian Customs Legislation." Global Trade and Customs Journal 14, Issue 10 (October 1, 2019): 473–78. http://dx.doi.org/10.54648/gtcj2019058.
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Tunisia has undergone a legislative evolution in the non-preferential origin field, with the promulgation in 2008 of its new customs code. This article is intended to draw a radioscopy of Tunisian customs legislation concerning the non-preferential origin in order to present its main aspects. In particular, this article first explains the criteria and conditions for obtaining non-preferential origin and, then, the proofs of origin to be presented at customs clearance. The author tries to demonstrate along the article that the provisions adopted by the Tunisian legislator in determining non-preferential origin is based on international standards and best practices, particularly those of the European Union – Tunisia’s first trading partner. However, Tunisia’s trade policy has so far failed to activate the role that non-preferential origin can play in protecting the economy against the unfair practices and dumping applied by some countries.
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Kuznetsova, Natalia, Oleksii Kot, Andrii Hryniak, and Mariana Pleniuk. "Abolition of the Commercial Code of Ukraine: Potential Consequences and Necessary Prerequisites." Journal of the National Academy of Legal Sciences of Ukraine 27, no. 1 (March 26, 2020): 100–131. http://dx.doi.org/10.37635/jnalsu.27(1).2020.100-131.
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The paper analyses the provisions of the Commercial Code of Ukraine, comparing them with certain provisions of the Civil Code of Ukraine and separate laws and other regulations. Considering the need to align Ukrainian legislation with the legislation of the European Union countries in legislation regarding the establishment and operation of partnerships, corporate governance, protection of shareholders, creditors and other interested parties, regarding the further development of corporate governance policy in accordance with international standards, including the gradual approximation to the rules and recommendations of the European Union in this area, it is concluded that it is advisable to abolish the Commercial Code of Ukraine by adopting the relevant law, which stipulates all necessary measures to ensure proper legal regulation of relations for the period of preparation of the relevant systemic changes to the Civil Code of Ukraine. It is proved that most of the provisions of the Civil Code of Ukraine are reference or blanket, and therefore have minimal regulatory impact and mostly duplicate the provisions enshrined in other regulations. Based on the analysis of the provisions of the Commercial Code of Ukraine, it is concluded that its provisions, given their minimal regulatory impact on business relations and considering the detailed regulation of these relations in the Civil Code of Ukraine, can be repealed without any reservations. In such settings and in order to simplify the legal regulation of business activity, as well as in view of the obligations of our country (in particular, to bring the Ukrainian legislation in conformity with the legislation of the EU countries in legislation regarding the establishment and activity of partnerships, corporate governance, protection of rights of shareholders, creditors, and other stakeholders, regarding further development of corporate governance policy in line with international standards, as well as the progressive approximation to EU rules and recommendations in this area), the expediency of abolishing the Commercial Code of Ukraine is beyond doubt
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Horodyskyy, Ivan, Andriy Borko, and Mariia Sirotkina. "ADAPTATION OF UKRAINIAN CORPORATE LEGISLATION TO EUROPEAN STANDARDS." Baltic Journal of Economic Studies 7, no. 3 (June 25, 2021): 56–64. http://dx.doi.org/10.30525/2256-0742/2021-7-3-56-64.
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Defining the European vector of development of Ukraine in the model of international cooperation as a priority involves the use of European standards in the field of law. This is impossible without careful adaptation work to bring the domestic legal system in line with the system that exists in the countries of the European Union. Recent changes in legislation have been long-awaited and have been a breakthrough in the corporate and financial sectors. The authors aim to carry out a comprehensive analysis of Ukrainian corporate law by comparing the political governance of Eastern Europe, economic and political aspects of the current situation, problems of corporate governance and ways to solve them, and the current stages of adaptation of corporate law in its transformation to the EU’s norms. In February 2018, the European Commission proposed to consider 2025 a possible date for the accession of Serbia and Montenegro, which means recognizing these countries as the first league in the Balkans, even in case the EU Council does not approve this date. The second league was set by the Council in June 2018, when 2019 was marked as a possible conditional date for the opening of accession negotiations with Albania and Macedonia. While the third league is for the accession of Bosnia and Kosovo, for which no date has been set. Negotiations with Turkey have been suspended. For comparison, if we take into account both political and economic indicators, Ukraine is approximately equal to the Balkan states of the second league. The prospect of EU membership has been recognized as the strongest external factor in domestic political change in the countries surrounding the EU. In accordance with the requirements of the Association Agreement with the EU on corporate law (EU Directives No. 2001/34/EC, No. 2003/71/EC, No. 2004/109/EC, No. 2007/14/EC, No. 2007/36/EC, No. 2012/30/ ЕС, No. 2013/34/ЕС, Recommendations of the European Commission No. 2005/162/ЕС and No. 2004/913/ЕС) the Law of Ukraine No. 2210-VIII, the Law of Ukraine “On Limited Liability and Additional Liability Companies” dated February 06, 2018 No. 2275-VIII, amendments to the Laws of Ukraine №514-VI, “On Securities and Stock Market”, “On Business Associations”, the Economic Code of Ukraine, the Civil Code of Ukraine, the Criminal Procedural Code of Ukraine and other laws were made and came into force on July 1, 2021 in the Law of Ukraine No. 738-IX. European integration transformation of Ukrainian legislation in the context of protection of shareholders’ rights was manifested through the implementation of Directive 2004/25/EC in the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning the Simplification of Doing Business and Attracting Investments by Issuers of Securities” dated March 23, 2017 No. 1983-VIII and the Law of Ukraine No. 514-VI. Ukraine’s economy has not yet recovered from the negative effects of the global financial crisis of 2008, the political coup, the national crisis of 2015, the current crisis caused by the COVID-19 pandemic. This situation shows declining dynamics, and changes in Ukrainian legislation are offset, not showing real effect. The harmonization of Ukrainian legislation is complicated by the unwillingness of Ukraine’s business environment to comply with EU rules. Analyzing the activities of the JSC, the dynamics of the securities market, stock market and the transformation of Ukrainian legislation, the initiatives of certain branches of government, we can say that Ukraine is moving in the right direction but not fast enough and forms a country with a real market economy. Therefore, we can conclude that the adaptation of Ukrainian corporate law to EU legislation should be carried out not only in relation to existing EU directives but in accordance with general trends and prospects for the development of European corporate law.
Dissertations / Theses on the topic "International business enterprises – Law and legislation – European Union countries"
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GATTO, Alexandra. "The responsibility of multinational enterprises for human rights violations in European Union law." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/7018.
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Defence date: 18 June 2007Examining Board: Prof. Francesco Francioni, (EUI) ; Prof. Marise Cremona, (EUI) ; Prof. Enzo Cannizzaro, (University of Macerata) ; Prof. Olivier De Schutter, (Catholic University of Louvain)
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
This thesis addresses the question as to how the European Union can ensure that EU based MNEs respect human rights when operating in third countries. Firstly, it identifies primary obligations on MNEs as developed by international law in order to tackle the above question. Secondly, on the basis of this theoretical framework it investigates how the European Union has acted to promote respect of human rights obligations by MNEs which are based on the territory of one of its Member States. Thirdly, the gap between the EU’s commitment to the respect and promotion of human rights, the potential to regulate the conduct of MNEs and the EU’s reluctance to impose human rights obligations on MNEs is explored. It is suggested that current human rights law should develop in the sense of considering companies as duty holders, together with States and other non-state actors, for the realisation of human rights. Moreover, a principle of graduation of responsibility is applied to MNEs, according to the specific human right involved, the proximity to the victim and the element of State authority exercised by the company in a particular situation. The above depicted graduation of responsibility (from the obligation to respect, to the obligation to promote human rights) should be matched by a graduation of corresponding implementing mechanisms. Applying this theoretical framework to the EU, three main recommendations have been formulated. Firstly, the EU should more firmly link the promotion of MNEs’ human rights obligations to international human rights law and support the constitution of an international law framework within the UN. Secondly, the EU should promote MNEs’ human rights obligations within the limits of its competence, both at the international and at an external level. It has been argued that a proactive attitude in this respect would not require the acquisition of new powers, but simply the recognition of a functional competence on the basis of Article 6 TEU in taking positive (and not merely negative) steps for the promotion of human rights in the areas of its competence occurring in international law and the international framework for MNEs’ responsibility. Finally, the EU should not abandon the option of exploring non-binding and incentive measures, both at the international and external levels, to be encouraged as a viable complement to binding measures.
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Van, den Haute Erik. "Harmonisation européenne du crédit hypothécaire: perspectives de droit comparé, de droit international privé et de droit européen." Doctoral thesis, Universite Libre de Bruxelles, 2008. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210458.
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La réalisation du marché intérieur européen par une meilleure intégration des marchés financiers est aujourd’hui devenue une réalité. L'objectif est toutefois loin d'être atteint en matière de crédit hypothécaire, nonobstant de nombreuses initiatives européennes. Compte tenu de ces difficultés et du postulat selon lequel il serait impossible d'harmoniser le droit des suretés immobilières en raison de leur ancrage culturel et national, une proposition alternative consistant dans la création d'une sûreté immobilière commune (euro-hypothèque), venant se superposer aux systèmes nationaux, a été formulée depuis un certain nombre d'années. La recherche analyse dans un premier temps la réalité du postulat précité à la lumière du droit comparé et conclut qu'en réalité, les différents systèmes trouvent non seulement leur origine dans un modèle identique, fondé sur le caractère accessoire de la sûreté, mais ont en outre connu une évolution similaire au cours de ces dernières années. Il apparaît que ce modèle constitue la meilleure base pour toute harmonisation européenne. Après avoir examiné l'interaction avec le droit international privé, sous l'angle de la protection du consommateur, et le droit européen, sous l'angle de la question de la compétence communautaire et du principe de subsidiarité, des pistes sont proposés pour opérer un rapprochement des législations nationales relatives au crédit hypothécaire. La proposition consiste à intégrer dans un seul instrument juridique contraignant (une directive européenne) les différentes propositions permettant d'opérer un rapprochement des législations nationales à trois niveaux :celui de la sûreté immobilière et de la publicité foncier, celui du contrat de prêt et enfin, celui relatif à la procédure de réalisation de l'immeuble.Doctorat en droit
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ASSIMACOPOULOU, Elli. "L'harmonisation de la fiscalite de l'epargne das les pays de la Communaute." Doctoral thesis, 1998. http://hdl.handle.net/1814/4548.
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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
Books on the topic "International business enterprises – Law and legislation – European Union countries"
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European Union law for international business: An introduction. Cambridge: Cambridge University Press, 2009.
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Grossfeld, Bernhard. Internationales und europäisches Unternehmensrecht: Das Organisationsrecht transnationaler Unternehmen. 2nd ed. Heidelberg: C.F. Müller, 1995.
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Wittkowski, Ansas. Grenzüberschreitende Verlustverrechnung in Deutschland und Europa: Eine ökonomische, europa- und verfassungsrechtliche Analyse. Wiesbaden: Gabler, 2008.
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Wishlade, Fiona G. Monitoring and controlling state aids: A European community perspective. Halifax, N.S: Dalhousie University, 1992.
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Ralf, Spiller, and Weidemann Joachim, eds. Investment guide for EU expansion: Support funding, tax and labour law, and acquistion of real estate. New York: Palgrave Macmillan, 2005.
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Sandmann, Tina. Kommunale Unternehmen im Spannungsfeld von Daseinsvorsorge und europäischem Wettbewerbsrecht. Frankfurt am Main: Lang, 2005.
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Marek, Safjan, Hykawa Iwona, and Instytut Wymiaru Sprawiedliwości, eds. Prawo gospodarcze: Prawo wspólnot europejskich a prawo polskie : wybrane zagadnienia. Warszawa: Oficyna Nauk., 2002.
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Pérez, Pilar Juárez. Las relaciones laborales en los grupos internacionales de sociedades. Granada [Spain]: Editorial Comares, 2000.
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Conference, European Air Law Association. European Air Law Association: Fifth annual conference, 5 November 1993 in Paris. Athens: Ant. N. Sakkoulas Publishers, 1994.
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European Air Law Association. Conference. European Air Law Association: Sixth annual conference,4 November 1994 in Amsterdam. Athens: Ant. N. Sakkoulas Publishers, 1995.
Find full textBook chapters on the topic "International business enterprises – Law and legislation – European Union countries"
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Vargas Vasserot, Carlos. "Social Enterprises in the European Union: Gradual Recognition of Their Importance and Models of Legal Regulation." In The International Handbook of Social Enterprise Law, 27–45. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_3.
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AbstractThis chapter addresses social enterprises as a special corporate category, which in some European jurisdictions, and increasingly so after their promotion by the European Union, are provided with a specific legal framework to promote and encourage their development. The paper begins with a brief compilation of the several social enterprise concepts developed by economic doctrines both in the United States and Europe, which reveal a great diversity of approaches. This is followed by an analysis of the various documents published by the European Union, showing the increasing recognition of this business phenomenon, from the publication of the Social Business Initiative in 2011 to the recent Action Plan for the Social Economy in 2021. Finally, the results obtained from the analysis of the different European legal systems are presented, and three main models of legal regulation of social enterprises are distinguished, namely, the use of the social cooperative form, enactment of a special law, and integration into a social economy law. The chapter concludes with a table comparing the essential aspects of the regulation of social enterprises in 14 European countries.
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Hemels, Sigrid. "Social Enterprises and Tax: Living Apart Together?" In The International Handbook of Social Enterprise Law, 77–100. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.
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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.
Conference papers on the topic "International business enterprises – Law and legislation – European Union countries"
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Silovs, Mihails, and Olga Dmitrijeva. "Differences in fishery and aquaculture products, their production and sale technical regulations in Eurasian Economic Union and legislation and practice of the European Union." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.052.
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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.