Journal articles on the topic 'Subsidiarity – European Union countries'

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1

Ardielli, Eva. "Use of TOPSIS Method for Assessing of Good Governance in European Union Countries." Review of Economic Perspectives 19, no. 3 (September 1, 2019): 211–31. http://dx.doi.org/10.2478/revecp-2019-0012.

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Abstract Good Governance presents the contemporary trend of managing public affairs worldwide. This concept is promoting the basic elements of subsidiarity, participation, and democracy in modern public administration. Presented article is focused on the evaluation of Good Governance development in the European Union countries in the long-term, in the period 2007–2017. The evaluation is based on the application of multiple criteria decision-making methods, concrete The Technique for Order Preference by Similarity to Ideal Solution. The original data used in the research were the values of Worldwide Governance Indicators monitored and processed by the World Bank. The article presents a complete assessment of European Union countries according to the level of Good Governance. There are identified countries that have been successful in this area in the long-term, in particular the Nordic countries - Finland, Sweden and Denmark. On the contrary, there are countries that show greater shortcomings in terms of Good Governance as Romania, Bulgaria or Greece. The European Union countries were also grouped into clusters and the overview of rankings of individual countries for the period 2007–2017 was completed.
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Zeko-Pivač, Ivan. "The role of the European Union macroregional strategies." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 43, no. 1 (2022): 231–45. http://dx.doi.org/10.30925/zpfsr.43.1.12.

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The European Union macro-regional strategies represent a policy framework that aims to enable EU Member States and third countries sharing common interests to better coordinate their potentials in order to make the best possible use of available opportunities. This paper looks into the specificities of four EU macro-regional strategies covering 19 European Union Member States and nine non-EU countries. Given the challenging situation caused by the COVID-19 pandemic, it also considers the future perspectives of EU macro-regional strategies as well as their adaptability to new circumstances. More specifically, it focuses on intergovernmental initiatives and their implementation, underlying the importance of the application of the principle of subsidiarity. In addition, the aim of the paper is to provide a critical overview of the subject by highlighting two pivotal elements. First, it assesses whether the EU macro-regional strategies could be genuinely successful, given the fact that they do not have their separate allocation but use the existing funding instead. Second, it explores the ability of the EU macro-regional strategies to bridge wider EU-level policies on the one hand and local policies on the other. Finally, the idea of the paper is to offer an overview of the state of affairs when macro-regions are concerned.
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Jochimsen, Beate. "Federalism in Germany, Italy, and the European Union: History, Characteristics, and Perspectives." Journal for Markets and Ethics 6, no. 1 (June 1, 2018): 145–54. http://dx.doi.org/10.2478/jome-2018-0034.

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Abstract Federalism is always torn between the principles of subsidiarity and solidarity. Defining the federal structure of a country by finding the welfare-maximizing amount and design of government layers is challenging. Thereby, the financial endowment of different layers of government which they need to fulfill their respective tasks is an important aspect. European countries have chosen quite different federal designs to address the question of an optimal degree of fiscal decentralization. The aim of this paper is to analyze these different approaches for Germany, Italy, and the European Union. Parallels can be found in that all the three entities share a form of institutional asymmetry, a kind of fiscal bailout system, and a sort of fiscal equalization scheme.
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Forte, Francesco. "Röpke and Einaudi: from the Civitas of Persons to the Idea of Europe." Journal for Markets and Ethics 6, no. 1 (June 1, 2018): 1–10. http://dx.doi.org/10.2478/jome-2018-0021.

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Abstract The first part of the paper deals with the so-called liberal Third Way of Röpke and Einaudi, which has, at its center, the person and civitas umana. Subsidiarity principle, market, and conform public interventions define the role and limits of public powers. The second part presents eight main indicators of the divergent performance of the four main Economic and Monetary Union (EMU) countries. The third part deals with the incompleteness of the institutional construct of the European Union (EU) and the EMU that are clubs of sovereign states in the light of Einaudi’s and Röpke’s ideas. Suggestion about corrections of fiscal compact, banking regulations, and “bail in” and about a closer cooperation between European Central Bank (ECB) monetary policy and European budget and EU fiscal policy concludes the paper.
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Forte, Francesco. "The European Union building from Public Choice to Ordo, Röpke’s and Einaudi’s ideas of Europe." Journal of Public Finance and Public Choice 35, no. 1 (April 1, 2020): 9–27. http://dx.doi.org/10.1332/251569120x15847229936986.

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The first part the article deals with the Public Choice approach to the European Union as a club of sovereign states that decide to share, without losing sovereignty, some segment of their public goods and related power under the subsidiarity principle. It also deals with Ordo, Röpke’s and Einaudi’s liberal third way between historical capitalism and a competitive market economy, with – at its centre – the people and the civitas humana. The second part presents the dualistic performances of the main countries of the euro area, building on the analysis of eight parameters for the period 2013–18, and discusses the incompleteness of the institutional construct of the European Union. The third part discusses potential solutions to these problems in the light of Ordo, Einaudi’s and Röpke’s ideas of Europe.
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Bouget, Denis. "Social policy in the EMU area: between a dream and a nightmare." Transfer: European Review of Labour and Research 4, no. 1 (February 1998): 67–87. http://dx.doi.org/10.1177/102425899800400109.

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The creation of Economic and Monetary Union is an essential stage in the construction of a European economic entity. Its introduction is inherent in a general rationale of the development of trade and markets but the economic growth which EMU sets out to guarantee is frustrated by the increase in unemployment in several European countries. The traditional boundary between the economic policy sphere and the political sphere is fading. One of the fundamental drawbacks of the creation of EMU is that virtually all possibility of economic adjustment becomes confined to the labour market and social protection. The benefits of social protection are regarded exclusively from the standpoint of costs which have to be reduced, no account being taken of the long-term economic and social effects of such a policy. Protection of the nation states (i.e. the principle of subsidiarity) and the international logic of the market block European political integration at a pre-federalist stage and curtail its social dimension. The shortcomings associated with such political choices have now become obvious and politically unacceptable, compelling governments to embark on new national and/or European employment polices and to reconsider the instruments currently used by the EU in the social policy field (subsidiarity principle, coordination of social security systems, convergence of targets).
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BOCANCEA, Cristian. "Brexit - Between the Ideology of Euroscepticism and the 'Innocence' of the Treaty on European Union." Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (December 10, 2021): 43–60. http://dx.doi.org/10.18662/upalaw/65.

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Built on the values of freedom and prosperity, democracy and peace, the European Union has created over time a huge constitutional framework, culminating in the Lisbon Treaty, adopted in 2007 and known as the Treaty on European Union. It reflected the will of the then 27 Member States to live together in a cohesive society, guided by the principle of subsidiarity, and to offer neighboring countries the opportunity to join the Union. As regards EU enlargement, the procedure was laid down in principle in Article 49 TEU; for reasons of symmetry, the Treaty introduced Article 50 to cover the possible scenario of a Member State leaving the Union. Although no one expected it, Article 50 TEU was activated by the United Kingdom of Great Britain and Northern Ireland following a referendum on the so-called Brexit in the summer of 2016. At the beginning of 2020, after lengthy negotiations, the British - Eurosceptics who had made a discordant note for 43 years in the implementation of common policies - effectively left the EU, hoping for a better life and leaving us to reflect on the "innocence" of a treaty article drafted from too much democracy.
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Peric, Ana, Sinisa Trkulja, and Zora Zivanovic. "From conformance to performance? A comparative analysis of the European Union territorial policy trends in Serbia and Bosnia and Herzegovina." European Spatial Research and Policy 28, no. 2 (December 30, 2021): 21–41. http://dx.doi.org/10.18778/1231-1952.28.2.02.

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As several Western Balkans countries aspire to become members of the European Union (EU) in the (near) future, it is interesting to explore to what extent EU territorial trends are adopted in both the official national regulations and spatial planning practice. To do so, we: 1) screen EU territorial policies to elucidate the trends and principles of territorial development, 2) analyse the contents of spatial plans in Serbia and Bosnia and Herzegovina, and 3) compare the practical application of the principles such as decentralisation, diffusion of power, subsidiarity, multi-actorship, synergy, transparency, citizen participation, coordinated action (among various disciplinary bodies), and holistic strategies. The findings show the ineffectiveness of declaratively adopted EU territorial trends against place-based territorial policy approaches.
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Kukovič, Simona, Miro Haček, and Alan Bukovnik. "The Issue of Local Autonomy in the Slovenian Local Government System." Lex localis - Journal of Local Self-Government 14, no. 3 (July 31, 2016): 303–20. http://dx.doi.org/10.4335/14.3.303-320(2016).

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The paper analyses the autonomy of Slovenian municipalities toward the central government. Slovenia is one of the very few countries in the European Union with a one-tier local government system, and while levels of local democracy have been on the rise for the last two decades, relations between the state on the one side and local units (municipalities) on the other has slowly deteriorated, especially over questions of municipal competencies, central oversight and the local financing of local communities. While Slovenia ratified the European Charter on Local Government in 1996, the charter was never fully implemented, as the subsidiarity principle was never fully implemented by the state. The paper will analyse the issue of local autonomy with special emphasis on the three mentioned topics, using primary and secondary sources as well as empirical data from several opinion polls conducted among stakeholders from national and local authorities.
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Lee, Bo Yeon. "Subsidiary Protection of the European Union and the Case Law of the Court of Justice of the European Union." LAW RESEARCH INSTITUTE CHUNGBUK NATIONAL UNIVERSITY 33, no. 1 (June 30, 2022): 169–200. http://dx.doi.org/10.34267/cblj.2022.33.1.169.

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Complementary (or subsidiary) protection refers to the international protection provided outside the system of the Geneva Convention. Refugees who cannot return to their home countries due to violence or inhumane treatment but does not fall into the the legal definition of the Convention may be granted complementary protection status. Korea provides the humanitarian residence permit as a complementary protection. However, the Refugee Act has a few provisions on a humanitarian stay permit. This article examines subsidiary protection in the European Union which established the Qualification Directive (QD) and the case law of the Court of Justice of the European Union (CJEU) regarding the Directive. The QD provides refugee and subsidiary protection as a form of international protection. The objective of the Directive is to introduce the unified standards for determining who qualifies as a refugee or as a person eligible for subsidiary protection, and the content of international protection. Additionally, it was intended to equalize the legal status of subsidiary protection to refugee. The CJEU confirmed that the goal of the QD is to provide adequate protection to those who meet the requirements for international protection. The CJEU did not overlook the independent characters of the Directive, while taking into account the interpretation of other international treaties and the ECtHR. The Korean humanitarian residence permit system is not sufficient to fully revive the intent of complementary protection. To accomplish the purpose of international protection, it is required to draw clear rules regarding a humanitarian residence permit in the Refugee Act. It is also necessary to present clear requirements and application procedures for the permit, and to guarantee the status of humanitarian residents.
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11

Thomas, Catherine. "Local Value Chains in European MNEs." Strategy Science 7, no. 2 (June 2022): 75–89. http://dx.doi.org/10.1287/stsc.2022.0167.

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Ghemawat’s work in international business strategy demonstrates that Multinational Enterprises (MNEs) create value both by overcoming and by exploiting the price differences that exist at country borders. This paper evaluates the investment strategies of MNEs with subsidiaries in the 10 Central and Eastern Europe countries (CEEs) that had joined the European Union by 2007 through the lens of this insight. The data show that subsidiaries’ activities vary with the parent MNE’s home location. The CEE subsidiaries of Western European MNEs are more likely to be producing output that can be traded across country borders, particularly when their output differs from the main product of their parent company. The findings suggest Western European MNEs tend to invest in CEE countries to fragment value chains across the region, exploiting factor cost arbitrage opportunity in a semiglobalized world.
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Tolkmitt, Volker, Iryna Volokhova, and Ruslana Ignatenko. "FINANCIAL DECENTRALIZATION IN UKRAINE IN THE CONTEXT OF EUROPEAN TRENDS." Financial and credit activity problems of theory and practice 4, no. 45 (September 5, 2022): 36–47. http://dx.doi.org/10.55643/fcaptp.4.45.2022.3839.

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Decentralization is considered one of the most successful reforms in Ukraine. It has become a decisive factor in the social and economic development of the country. As a result of the reform, a significant amount of powers and sources of financial resources were transferred from the state authorities as close as possible to the people – to territorial communities in the form of local self-government bodies. Decentralization processes are dominant in the developed countries of the world and involve strengthening the financial autonomy of municipalities. However, in contrast to European countries, Ukraine remains a state in which extensive methods of economic development are preserved.The article is devoted to the study of the process of financial decentralization in Ukraine, which was carried out in the context of European trends. It is justified that powers between the levels of power and management should be demarcated according to the principle of subsidiarity. The article analyzes the degree of decentralization of revenues of local budgets of Ukraine and the countries of the European Union. The current system of local taxation in Ukraine has been studied. According to the results of the study, problems related to financial decentralization were identified. The search for ways to increase local communities' own incomes and ways to increase the autonomy of local self-government bodies was carried out. Proposals have been developed to improve the efficiency of tax revenue generation, which aims to help strengthen the financial independence of local budgets at the current stage of development.
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Kramar, Hans. "Economic convergence on different spatial levels: the conflict between cohesion and growth." Raumforschung und Raumordnung 64, no. 1 (January 31, 2006): 18–27. http://dx.doi.org/10.1007/bf03183103.

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Abstract The analysis of economic disparities within the European Union strongly depends on the regional level considered. Whereas the economic gap between the member states has decreased over the last decades, regional disparities have rather deepened. The reason for these contradictory findings can be found in the increasing disparities within many of the member states: Especially in growing economies the gap between urban centres and rural peripheries tends to widen. The spatial concentration of research and development, high skilled labour, infrastructure and foreign investment in the capitals will therefore supposably become a big challenge for the accession countries, which will have to face increasing international competition. Joining a common market of more than 450 million people means new opportunities, challenges and threats for economic development, which have to be faced by local, regional and national governments as well as by European institutions. EU-policies act in the dichotomy between the conflicting goals of economic growth and cohesion. Since they strongly influence regional conditions for production it is of great political interest whether a certain measure fosters economic efficiency by favouring the highly developed centres or rather enhances convergence by promoting lagging regions. The answer is, however, not trivial and needs closer examination: Measures encouraging regional cohesion on the European level can also increase disparities within a state or a region at the same time. This is the reason why the regional effects of EU-policies have to be analysed on different spatial levels. Dealing with the spatial impacts of various European Policies (Regional Policy, TransEuropean Networks, Common Agricultural Policy, Research and Technological Development Policy) there is some evidence that these policies try to compensate the effects of growing competition in the common market by concentrating their efforts on urban growth poles within the underdeveloped countries. Doing that, the European Union comes up to the two conflicting goals of growth and cohesion by promoting efficient economic development in the member states on the one hand and regional convergence on the European level on the other. This approach is of course mainly directed at European objectives and brings about new problems for the member states: According to the principle of subsidiarity the growing divergence within the member states is, however, not a policy task of the European Union but of the member states: Therefore national politics are still required to take on responsibility for these intranational problems by adopting their transport, regional and economic policies to the new challenge.
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Poór, József, Allen D. Engle, Ildikó Éva Kovács, Michael J. Morley, Kinga Kerekes, Agnes Slavic, Nemanja Berber, et al. "Multinationals and the evolving contours of their human management practices in Central and Eastern Europe and the former Soviet Union." Employee Relations: The International Journal 42, no. 3 (March 8, 2020): 582–608. http://dx.doi.org/10.1108/er-01-2019-0082.

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PurposeWe explore the effects of three organizational variables (country of origin of the multinational company (MNC), the timing of entry into the European Union and the mode of establishment of the MNC subsidiary unit) on the human resource management (HRM) practices being pursued by subsidiaries of large MNCs operating in selected countries in Central and Eastern Europe (CEE) and the Former Soviet Union. Furthermore, we examine whether the degree of autonomy afforded to the subsidiary over its preferred HR recipes is related to overall local unit performance.Design/methodology/approachWe profile the HRM practices of 379 foreign owned subsidiaries located in Bulgaria, Croatia, The Czech Republic, Kazakhstan, Poland, Hungary, Russia, Romania, Serbia and Slovakia. Using descriptive statistics, we present the general characteristics of the sample and we then use bivariate statistical analysis to test our hypotheses relating to the impact of different organizational factors on the HR practice mix implemented in the MNC subsidiaries covered in our survey.FindingsWe find a significant correlation between the annual training budget, the importance of knowledge flow from headquarters (HQs) to the subsidiary and the perceived criticality of training and development and whether the subsidiary is a greenfield site or an acquisition. A correlation was also found between the national timing of EU membership (older members, newer and then candidate countries and non-EU members) and three HR practice variables: the use of expatriates, external service providers and employee relations practices.Research limitations/implicationsOur research calls attention to the issue of balancing the efficiencies of standardization with the local preferences and traditions of customization which results in more successful MNC control and ultimately higher levels of performance. It also calls attention to the challenges in pursuing research of this nature over time in the CEE region, especially given the dynamic nature of the MNC mix in each of the countries.Practical implicationsOur findings serve to reduce the information gap on foreign-owned companies in CEE and the Former Soviet Union.Originality/valueDespite some 30 years of transition, there remains a paucity of empirical research on the HR practices of MNCs across a number of countries in the CEE region. For a decade and a half, the CEEIRT group[1] has been systematically gathering empirical evidence. The combination of the breadth (10 countries) and depth (numerous items related to MNC subsidiary relationships with corporate HQs and patterns of HR practices and roles) characterizing the ongoing research effort of the CEEIRT collaboration serves as a mechanism for augmenting the empirical base on HRM in the region.
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Kohl, Heribert, Wolfgang Lecher, and Hans-Wolfgang Platzer. "Transformation, EU Membership and Labour Relations in Central Eastern Europe: Poland — Czech Republic — Hungary — Slovenia." Transfer: European Review of Labour and Research 6, no. 3 (August 2000): 399–415. http://dx.doi.org/10.1177/102425890000600306.

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The article starts by emphasising the differences between the Central and East European countries in terms of their labour relations traditions, providing a brief characterisation for four CEECs, with Slovenia identified as the country in which the participatory tradition is strongest. Subsequent sections identify similarities and differences in terms of collective labour law and labour relations at enterprise and supra-enterprise level. At enterprise level the article provides examples of co-operative relations between trade unions and works councils (Slovenia), a dual system of interest representation imposed by government without trade union support (Hungary), political duplication of representation structures (Poland), and the tendency to retain former representation structures (Czech Republic). Similar differences emerge with respect to tripartism, which remains underdeveloped in all countries, again with the exception of Slovenia. The relative weakness of the social partners, and in particular their fragmentation, are shown to be a problem for the candidate countries on their path towards EU accession. Here the European social partners, in particular the ETUC and UNICE, and also European works councils in firms with subsidiaries in eastern Europe should do more to promote social dialogue in the CEECs.
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Anarfi, Daniel, and Danuše Nerudová. "Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 66, no. 3 (2018): 729–36. http://dx.doi.org/10.11118/actaun201866030729.

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The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm‑level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a period of 10 years (2006-2015). An empirical analysis is performed on the panel data to identify the profit‑shifting activities of these banks. Focusing on the banking sector of Eastern European countries, which are a microcosm of the European Union, substantial evidence of profit shifting is found and confirms that banks have enhanced tax‑planning opportunities similar to firms from different jurisdictions. The paper also seeks to contribute to recommendations on how fair and sustainable taxation and social policy reforms can increase the economic stability of the EU member states.
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Rusina, Aija. "Name and shame? Evidence from the European Union tax haven blacklist." International Tax and Public Finance 27, no. 6 (March 28, 2020): 1364–424. http://dx.doi.org/10.1007/s10797-020-09594-6.

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Abstract I study publication of the European Union (EU) tax haven blacklist on December 5, 2017, to examine whether and how the use of recognized tax havens affects firm value. I find that the tax haven naming and shaming by the EU was associated with a negative stock price reaction of firms with tax haven subsidiaries. Overall, publication of the blacklist erased $56 billion in market capitalization among the implicated firms. The largest reaction was for those tax havens, for which it was not foreseeable that they would be included in the blacklist. Retail firms experienced a larger decrease in share price than firms in other industries, which is consistent with a potential consumer backlash. Also more tax-aggressive firms faced more negative returns, which suggests that investors expect firms might be audited or fined for past or overly aggressive tax avoidance. The negative reaction was less pronounced in countries with low levels of investor protection and weakly governed firms with substantial conflicts of interest between principals and shareholders. This is consistent with increased scrutiny and potential for countermeasures associated with the blacklist, which reduce opportunities for managerial wealth diversion.
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Thomas, Vernon G., and Myrfyn Owen. "Preventing lead toxicosis of European waterfowl by regulatory and non-regulatory means." Environmental Conservation 23, no. 4 (December 1996): 358–64. http://dx.doi.org/10.1017/s0376892900039229.

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SummaryMany years of waterfowl hunting have added thousands of tonnes of lead shot to European wetlands. Effective and non-toxic substitutes for lead shot have been developed and are commercially available throughout Europe, but few nations (Denmark, Finland, Norway and the Netherlands) have statutory requirements for their use. Governments can induce hunters to use non-toxic shot by regulatory measures and/or non-regulatory steps, but economic incentives to increase the affordability of lead-free shot have never been used by any nation and might be politically inappropriate. Educational programmes to increase the hunting public's understanding of the poisoning problem, and to provide accurate information on the non-toxic shot, are the best long-term way for governments to focus their spending and induce change, whether on a voluntary or regulated basis. Each of the six nations which has moved to end lead poisoning of waterfowl has adopted a regulatory approach, but these nations have acted independently of each other, and yet the use of non-toxic shot should apply to all countries of a flyway.Several European treaty and policy precedents could form the basis of a pan-European regulation requiring the use of non-toxic shot. A proposal to eliminate the use of lead shot in wetlands has been made under the Bonn and Bern Conventions. An European Union-USA proposal to reduce the use of different categories of lead under an Organization of Economic Cooperation and Development Council Act has been made, but has deleted an earlier recommendation that lead shot be included. The substitution of lead shot by nontoxic alternatives is also consistent with the European Council Directive on the Conservation of Wild Birds of 1979. The passing of a European Council regulation, stipulating the minimal acceptable standards for shot used for waterfowl hunting, is seen as the most effective way to remediate this transboundary toxic problem. This type of action by the European Union, while recognizing the Principle of Subsidiarity, would still allow other member states to enact more rigorous legislation pertaining to the use of lead shot within their jurisdiction, as have Denmark and the Netherlands. Although responsibility to enact and enforce a European Council regulation is the prerogative of each member state, a single regulation would promote consistency of action amongst all states.
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Fatic, Aleksandar. "NATO enlargement and relations between Serbia and Montenegro and Bulgaria and Romania." Medjunarodni problemi 55, no. 2 (2003): 223–36. http://dx.doi.org/10.2298/medjp0302223f.

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The discussion of bilateral relations in modern international relations is usually in the shadow of the new character of global international politics, which is mediated through the large international relations. Bilateral diplomacy is slowly giving way to multilateral diplomacy in the solving of most international issues, including those that have been traditionally perceived as belonging exclusively to the domain of state sovereignty. However, bilateral relations remain crucial in situations where integration processes into large international bodies encounter obstacles and problems. The current development of bilateral diplomacy between Serbia and Montenegro on the one, and Bulgaria and Romania, on the other hand, serves predominantly the purposes of regional harmonisation that will eventually lead to NATO and EU accession, and this process also serves to iron out not so infrequent problems and dissonances in the recent history of bilateral relations, especially between Bulgaria and the former FRY, and particularly during the NATO bombing of FRY in the Spring of 1999. Today, however, all three countries have proclaimed the EU and NATO accession projects as the top priorities of their foreign policies. In the course of pursuit of their accession policies, Bulgaria and Romania have realised that the so-called ?beauty contest? approach, namely the countries' insistence on their own qualifications for membership in the EU and NATO, as opposed to the qualifications of the other countries of the region, is largely futile, and they have opted instead for a regional cooperation approach. The latter approach is consistent with the founding principle of regionalism in the internal organisation of the European Union, and this principle includes, among others, the sub-principle of subsidiarity, whereby all decisions are made on the lowest hierarchical level possible, preferably on the level of European regions. This approach implies that countries that are candidates for membership in the EU must first demonstrate the ability to cooperate and integrate regionally, and this is why Romania and Bulgaria, as well as Serbia and Montenegro, have now refocused their efforts on mutual bilateral relations within the context of NATO (and EU) accession.
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Białowąs, Tomasz. "Znaczenie korporacji międzynarodowych w eksporcie towarowym Polski na tle państw Europy Środkowej w latach 2004–2018." Rocznik Instytutu Europy Środkowo-Wschodniej 17, no. 1 (December 2019): 265–79. http://dx.doi.org/10.36874/riesw.2019.1.12.

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The subject of the article is the assessment of the impact of international corporations’ activities on the development of Polish commodity exports against the background of Central European countries in 2004–2018. The detailed analysis covers changes in the value, dynamics, product and geographical structure of exports, the importance of foreign subsidiaries of international corporations in creating export potential and the share of foreign value added in gross exports. The conducted analysis showed a high degree of dependence of Polish exports, as well as those of the Czech Republic, Hungary and Slovakia on the operations of foreign subsidiaries of international corporations. Their share in the total exports exceeded 50% during the analyzed period, and 85% in the exports of cars and trucks, pharmaceuticals, tobacco products, computers, electronic and optical devices. An important factor in the development of exports is the phenomenon of international fragmentation of production processes. It causes an increase in trade turnover in subassemblies and intermediate goods. We can estimate the scale of production fragmentation by measuring the share of foreign value added in gross exports. The highest share of foreign value added occurred in the exports of Hungary and Slovakia and exceeded 40%. In Poland, foreign value added accounted for around 27% of gross exports. In all analyzed countries, foreign value added came mainly from the European Union countries, especially from Germany. In recent years, the share of intermediate goods imported from China has also been growing.
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Michael, Okoche. "Political Dimension in Pan-African Cross-border Banking: An Inhibitor or Catalyst?" Business and Management Studies 5, no. 1 (January 22, 2019): 1. http://dx.doi.org/10.11114/bms.v5i1.3984.

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The emergence and the dominance of African banks in Africa have been touted as one of the popular mechanisms for financial development leading to a concept termed as Pan-African cross-border banking. African Banks have become dominant in the African market as opposed to European colonial banks substantially increasing their geographic footprints on the continent. African banks have become economically significant beyond their home countries and of systematic importance in a number of jurisdictions. This systematically examined the influence of the political environment on Pan-African cross-border banking using Kenya Commercial bank as a case study.Interpretive research paradigm guided the study seeking using qualitative data by interviewing employees, managers, and policymakers from the three subsidiaries of Kenya Commercial Bank; Uganda, Rwanda, and Burundi. This was further supported by secondary data collected from journal articles and reports from the Kenya Commercial Bank.The study established that political environment plays an important role in influencing Pan-African cross-border banking either through catalysing or inhibiting. Despite effort integration by African Union, regional unions like East African Community there still areas for improvement. In order to enhance Pan-African cross-border banking, there has to be systematically management of political environment which was distorted by history, ideologies, different political systems, different regulatory frameworks between the subsidiaries and home countries. This will further enhance the significance of Pan-African banks African cross-border banks enhancing economic development within Africa.
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Fuller, Crispian. "Understanding the impact of Brexit: The case of foreign software corporations in Scotland and South East England." European Urban and Regional Studies 28, no. 2 (February 5, 2021): 173–91. http://dx.doi.org/10.1177/0969776421989401.

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Market and institutional shocks and upheaval, brought about by political, economic and social changes, have the potential to generate significant corporate restructuring. Foreign subsidiaries are particularly vulnerable to such impacts given the embeddedness of parent companies in their home countries, with the potential for disinvestment and regional decoupling. This paper examines the impact of the Brexit vote and negotiation period on UK-based foreign subsidiaries in the software and software-related sectors in Scotland and South East England. This firm-centric approach follows recent evolutionary thinking that restates the importance of examining the firm as a means by which to understand how regions respond to such disturbances. Rather than simply examine impact, the paper is concerned with why the scope and scale of impacts are mediated by particular corporate and global production networks (GPN) processes. Key to this is the examination of the importance of the value creation corporate role and degree of replication within the corporation (specificity), the GPN spatial configuration, and the markets that subsidiaries are mandated to serve. The paper concludes that a variety of impacts are evident, but that notable negative consequences have arisen for subsidiaries with low corporate specificity, working through European Union (EU)-configured GPNs, and serving European markets. These negative impacts are more notable in Scotland, compared with South East England where a large minority have experienced no detrimental impacts.
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Blétière, Emmanuel Raingeard de la, and Daniel Gutmann. "CC(C)TB and International Taxation." EC Tax Review 26, Issue 5 (September 1, 2017): 233–45. http://dx.doi.org/10.54648/ecta2017026.

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On 25 October 2016, the European Commission released two proposals: one on a Common Corporate Tax Base (COM (2016) 685 Final.) (‘the CCTB Draft’) and one on a Common Consolidated Corporate Tax Base (COM (2016) 683 Final.) (‘the CCCTB Draft’). If these draft directives (‘the CC(C)TB Drafts’) were to be adopted, they would significantly change the tax landscape for companies operating throughout the European Union as well as for companies which are established in a third country but perform activities within the EU. The goal of this article is not to provide for an overall description of the features of the CCTB and the CCCTB Drafts. It is rather to give an overview of the main provisions containing a cross-border element and to assess to what extent these new instruments may possibly collide, not only with EU primary law, but also with bilateral (or even multilateral) conventions on double taxation. As a matter of fact, the CC(C)TB drafts do not only cope with the definition of new base rules for taxation of corporations acting within the European Union. Many corporations established in the European Union have branches and subsidiaries in other EU Member States as well as in third countries. Conversely, many corporations established outside the European Union perform their activities on the European market through branches and subsidiaries. It is therefore clear that by changing the rules applying to the definition of corporate income and to cross-border activities, the CC(C)TB Directives would indirectly impact the tax burden of multinational enterprises. Besides, important provisions contained in the CC(C)TB drafts apply explicitly to income which have their source outside the European Union. The question how these new European territoriality rules will coexist with international tax treaties is therefore crucial to assess the impact of the harmonization process within the European Union. The relationship between CC(C)TB and international taxation is however a very complex matter to study, as it raises both general questions regarding the interaction between different sources of normativity (treaties vs directives; treaties vs fundamental freedoms; directives vs fundamental freedoms) and very technical questions linked to the way the proposed provisions are worded. Potential problems of incompatibility are all the more numerous as one of the major feature of CCTB and CCCTB consists in the enactment of new rules regarding territoriality and tax avoidance, which may worsen the taxpayer’s situation compared to existing rules (even compared with the anti-tax avoidance directive). Provisions affecting international taxation are spread in different sections of the CCTB and CCCTB drafts, with the effect that a coherent vision of the global impact of these drafts on international taxation is not easy to unveil. This complexity of the topic explains why the authors of this article consider that a necessary preliminary step in the study consists in displaying, in a first section, a broad overview of the relationships between the CC(C)TB Drafts and the EU and international legal orders. This will provide an opportunity to assess how these draft directives interact, not only with fundamental freedoms, but also with double taxation treaties. The authors will refer to those principles throughout the article, when potential conflicts are identified. A second section will be devoted to the scope of the CC(C)TB Drafts and to the analysis of their impact on situations involving a third country. The goal of this section will be to determine to what extent corporations which are either established in a third country or perform their activities in such a country are actually covered by the provisions of the draft directives. The third section will provide more details on the territoriality rules which are laid down by
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Prokopowicz, Dariusz. "CONDITIONS FOR INTRODUCING A BANKING TAX IN POLAND." International Journal of Legal Studies ( IJOLS ) 2, no. 2 (December 29, 2017): 135–60. http://dx.doi.org/10.5604/01.3001.0012.2248.

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This article describes the main determining factors of the implementation of a bank tax in commercial banks that run their activities in Poland. It also considers the importance of legal regulations of the rules for collecting this tax. The global financial crisis of 2008 was an important factor that has stimulated the processes of improving legal regulations concerning banks. Weakening economic situation and higher risk caused the need to improve procedures and banking legal regulations of the financial transactions safety in Poland. Improvement of banking system financial procedures is correlated with gradually progressing globalization but also with anti-crisis socio-economic policy in Poland. Therefore, the level of adaptation of legal procedures and norms regarding commercial banks in Poland to the European Union standards and guidelines of the Basel Committee is continuously improving. One of the specific aspects of these adjustment processes was the introduction of a bank tax, which operates in most European Union countries. The introduction of this tax could be one of the factors determining the sale of subsidiary companies, i.e. banks that are controlled in Poland by foreign financial institutions. Therefore this can be an important factor, which would accelerate the process of repolonization of the banking sector in Poland. The economically effective introduction of a bank tax depends among other things on efficient legislative process.
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25

Aldag, Ole. "Due Diligence and Environmental Damages Under Rome II." European Review of Private Law 28, Issue 6 (December 1, 2020): 1231–48. http://dx.doi.org/10.54648/erpl2020074.

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Within the European Union, the Rome II Regulation determines the applicable law on cross-border matters of non-contractual nature. The paper examines the applicable law on environmental-related tort claims against European multi-national companies utilizing production facilities in third countries, either based on active misconduct or on alleged omission of environment-related due diligence. As these types of claims are an expression of misconduct by multinational corporations conducting business abroad, particular notice will be given to the applicable law on compensation claims for environmental damages allegedly caused by negligent compliance for environmental standards of either independent or subsidiary production facilities. While doing so, its main point of interest will be whether claims against European-based companies may be governed by the law of the effective seat of the latter. Considering that Article 7 Rome II provides for a special connecting factor regarding environmental damages, the paper examines whether Rome II does justice for due diligence-related cases on the conflict of laws level and argues for a nuanced approach to localize the place of the event giving rise to such damages. Private International Law, Environmental Damages, Civil Compensation, Torts, Corporate Social Responsibility, Rome II, Mandatory Rules, Public policy
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Henke*, Klaus-Dirk, Wolf Schäfer, Jacques Pelkmans, and Ian Cooper. "Subsidiarity in the European Union." Intereconomics 41, no. 5 (September 2006): 240–57. http://dx.doi.org/10.1007/s10272-006-0194-3.

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Alkier, Romina. "PRECONDITIONS TO FULLER CROATIAN INTEGRATION IN EU TOURISM." Tourism and hospitality management 11, no. 2 (December 2005): 163–67. http://dx.doi.org/10.20867/thm.11.2.15.

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In the coming years, the number of tourist trips from and within the European Union can be expected to grow, as a result of ongoing integration processes, and also because it is becoming simpler and cheaper to travel. According to the WTO, tourism will grow at a moderate rate of four per cent annually in average, and by 2020 the number of tourist arrivals worldwide will reach 1.6 billion, of which 717 million tourist arrivals will be to Europe. Out of this number, more than half a million will be to present-day EU countries. Given the EU’s continuing enlargement, clearly this number will continue to increase, and with it the global importance of the EU. The EU’s tourist policy in the years to come will increasingly become better, more imaginative and more efficient. Regardless of the unchanging subsidiary principle, this policy will continue to develop, gradually adapting to new opportunities. The principles of the sector tourist policy are already being carried out in practice by all EU members, and any country aspiring to become a part this association will not only need to incorporate these principles, but respect them as well. Croatia is one of the countries which has embraced this orientation in tourism and it is aiming to address this “European challenge” at the level of market relations, taking efforts to avoid the pitfalls and threats of tourism marginalisation, given the harsh competition and protectionist measures existing within the EU.
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Komissarova, Zh N., and E. A. Sergeev. "EU fiscal governance and budget consolidation in Visegrád countries." MGIMO Review of International Relations, no. 3(66) (July 28, 2019): 131–58. http://dx.doi.org/10.24833/2071-8160-2019-3-66-131-158.

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Budget consolidations in Visegrád countries, which followed European financial and debt crisis, were mainly driven by external factors such as EU fiscal governance. Since the Visegrád countries have accomplished their consolidation effort, it seems topical to study their experience and assess the efficiency of consolidation measures. Involving descriptive statistical analysis, the authors posit that supranational impact on national budgets of Visegrád countries was quite efficient, as all economies concerned have accomplished a relatively sizeable fiscal consolidation. This happened largely due to the fact that the governments did not intend to lose vast amounts of funds from the EU budget. Such an option was quite feasible as a part of possible sanctions related to excessive deficit. The Czech Republic, Hungary, Poland and the Slovak Republic run different consolidations as to scale, structure and measures taken, though one could highlight some similarities. On the one hand, consolidations were to a great extent carried out through the means of indirect taxation, because they have a less distortive nature, given the structural characteristics of countries at issue. On the other hand, the governments refrained from raising direct taxes due to their distortive character. Hungary was the only country, which took some active measures in the field of corporate taxation, and subsequently suffered from drop in tax collection. The Visegrád countries did cut government expenditures, but strived to use the most effective instruments such as curbing employment in public sector. Further, there were some subsidiary factors at place that influenced consolidation pace. For example, three of four Visegrád countries are not members of a currency union, which inter alia contributed to monetizing government debt. At the same time, some measures taken by the countries, were of a quite formal nature. For instance, Hungary totally nationalized pension system in order to increase budget revenues. Nevertheless, all Visegrád countries reached deficit target without any revolutionary changes to main fiscal aggregates, which means that consolidations were at least nominally effective. However, cumulative deficit change was not fully accompanied by lowering debt and was by several times less than cumulative transfers from the EU budget. At the same time the budget consolidations in Visegrád countries could be called efficient as GDP growth rates restored, as did investors’ confidence and exports.
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Ukolova, Anna V., and Bayarma Sh Dashieva. "TYPOLOGY OF SUBSIDIARY FARMS ACCORDING TO THE 2016 ALL-RUSSIAN AGRICULTURAL CENSUS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/2, no. 124 (2022): 162–72. http://dx.doi.org/10.36871/ek.up.p.r.2022.04.02.020.

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The paper presents the results of the study, the aim of which is to develop a typology of subsidiary farms to study by type of labor force. The subject of the study is a system of statistical indicators; the object is a set of subsidiary farms in three regions with different agro-climatic conditions. The informational basis of the work was the impersonal data of the 2016All-Russian Agricultural Census on subsidiary farms engaged in agricultural production. The scientific novelty of the work consists in the development of the typology of subsidiary farms using multidimensional statistical method of cluster analysis, its validation, and description of types using a system of indicators of size, intensification and specialization of agricultural production. Three groups of subsidiary farms with reliable differences among themselves were identified in all three regions. The differences in the availability of labor resources according to the highlighted types were proven, but the available system of indicators does not allow for an in-depth analysis, as the census data do not contain information even on labor inputs. The study showed that the third cluster in all three regions studied is represented mainly by farms that are essentially no longer subsidiary farms, which indicates the need to revise the approach to the presentation of statistical data on agriculture in terms of the categories of farms. Agricultural products of the first and second types of subsidiary farms do not enter the market, have no market value, when conducting agricultural censuses in order to reduce costs and expand the program it is worth returning to the study of the introduction of census, as done in the European Union, USA and other countries with developed economies.
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30

Panara, Carlo. "Subsidiarity v. Autonomy in the EU." European Public Law 28, Issue 2 (May 1, 2022): 269–96. http://dx.doi.org/10.54648/euro2022014.

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The principle of subsidiarity as construed by the Court of Justice and the Advocates General (AG) is not an autonomy clause. Article 5(3) Treaty on the European Union (TEU) aims to promote the efficiency of governance rather than the autonomy of the Member States (MSs) and of the subnational governments. Although a number of scholars emphasize the potential role of federal proportionality for the protection of the autonomy, the effectiveness of this principle is limited in practice due to the Court’s judicial self-restraint. In the EU the autonomy of national and subnational governments is protected primarily by the legal bases in the Treaty. The reasoning of the Court to delimit these legal bases largely overlaps with and absorbs considerations of subsidiarity that acquire a merely ancillary role. Subsidiarity, Court of Justice of the European Union, legislative competences of the European Union, legislative autonomy of the Member States, legal bases for the actions of the European Union, regions and local authorities in the European Union, efficiency of governance, federal proportionality
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31

LEVCHYK, IRYNA. "CONTENT-LANGUAGE INTEGRATED LEARNING IN THE CONTEXT OF EUROPEAN INTEGRATION." Scientific Issues of Ternopil Volodymyr Hnatiuk National Pedagogical University. Series: pedagogy 1, no. 1 (July 14, 2022): 169–76. http://dx.doi.org/10.25128/2415-3605.22.1.20.

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The conditions of formation of content-language integrated learning (CLIL) have been characterized with a number of theoretical and methodological factors, that have influenced the process of development from different perspectives. The origin of CLIL is connected with the prior methodological approach to second language acquisition – content based language instruction. It has been established with aim to reduce the gap in knowledge of English learners between spoken everyday English and Academic language. The reflection of the psycholinguistic views in CBI led to adoption of concepts of comprehensive output, input hypothesis and proximal zone of development in its subsidiary method (CLIL). Besides this, another methodology affecting formation of content-language integrated learning, known as “English for special purposes”, is also contextualized by specialty content, and they share common goals of learning. However, ESP keeps its focus on language, not content. The comparative analysis of CBI and ESP key features reveals the theoretical and methodological conditions of CLIL formation. The modified variations of CLIL approach, applied all over Europe like Bilingual Content Teaching, Bilingual Subject Teaching or Content-Based Language Teaching, relied on a common concept of learning a foreign language with a shift of focus from the language itself to the content expressed in this language. The bilingual model of education in European countries adopted the provisions of content-language integrated learning methods at the mainstream level in school education in France, Ireland, Finland, Estonia, Latvia, Poland, the Czech Republic, and it has been partially implemented within pilot projects in the UK, Spain, Germany, Italy and Sweden. The method was strongly supported by policy of the European Union and European Commission with an aim of promotion of language learning and linguistic diversity. The support of the European language policy and ideology was reflected in a number of projects launched in order to promote methods based on international cooperation, such as “Content and Language Integrated Learning in Germany” (CLILiG), as well as with the support of the Council of Europe “CLIL Quality Matrix” (2004) and the European Regional Action Scheme for the Mobility of University Students (ERASMUS).
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Edwards, Denis J. "Fearing Federalism's Failure: Subsidiarity in the European Union." American Journal of Comparative Law 44, no. 4 (1996): 537. http://dx.doi.org/10.2307/840621.

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33

KERSBERGEN, KEES VAN, and BERTJAN VERBEEK. "The Politics of Subsidiarity in the European Union." JCMS: Journal of Common Market Studies 32, no. 2 (June 1994): 215–36. http://dx.doi.org/10.1111/j.1468-5965.1994.tb00494.x.

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34

Popelier, Patricia, and Werner Vandenbruwaene. "The Subsidiarity Mechanism as a Tool for Inter-level Dialogue in Belgium: On ‘Regional Blindness’ and Cooperative Flaws." European Constitutional Law Review 7, no. 2 (June 2011): 204–28. http://dx.doi.org/10.1017/s157401961120004x.

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Subsidiarity in the Treaty on the European Union and the Protocol on the application of the principles of subsidiarity and proportionality – Multi-level governance in federal and regional states – Belgian federalism – Necessity of dialogue – Difficulty of applying subsidiarity principle in a federal system based on exclusivity
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35

Ladjevac, Ivona, and Dragan Djukanovic. "The Lisbon Treaty and the principle of subsidiarity." Zbornik Matice srpske za drustvene nauke, no. 135 (2011): 269–78. http://dx.doi.org/10.2298/zmsdn1135069l.

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In this article authors focus their attention to one of the key principles of the European Union - the principle of subsidiarity. In introduction they refer to the European Union as a sui generis entity not just speaking in terms of its organizational structure but also in terms of distribution of power within it. In this line they consider the principle of subsidiarity. In the second part of the paper, authors focus their attention to arrangements provided by the Maastricht Treaty - which introduced the principle of subsidiarity, the Amsterdam Treaty, the Draft on the Constitution for Europe and, at last but not at least, to the Lisbon Treaty. Having on mind significant changes introduced by the Lisbon Treaty regarding the principle of subsidiarity, this treaty has a special place.
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36

Darmin, M. O. "Types of international judicial institutions and their role in ensuring the right to judicial protection." Uzhhorod National University Herald. Series: Law, no. 64 (August 14, 2021): 363–67. http://dx.doi.org/10.24144/2307-3322.2021.64.66.

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The article is devoted to the study of the types of international judicial institutions and their role in ensuring theright to judicial protection. It is noted that the Manila Declaration provides for a judicial settlement of disputes andarbitration. The International Court of Justice is the principal judicial organ of the United Nations. The InternationalCriminal Court is the permanent body with jurisdiction over persons responsible for particularly serious crimes, inaddition to national criminal jurisdictions. The Inter-American Court of Human Rights is an independent, conven-tional body whose function is to protect human rights in the states of North and South America. The Arab Court ofHuman Rights has not yet begun its work, although the Court’s mandate allows States parties to lodge complaints.The African Court of Human and Peoples’ Rights is an independent body whose purpose is to protect human rightsin African countries. The jurisdiction of the European Court of Human Rights extends to all matters of interpretationand application of the Convention for the Protection of Human Rights and Fundamental Freedoms and its protocols.The Court of Justice of the European Union interprets EU law and provides for the settlement of disputes by the EU’snational government-institutions. It is emphasized that regional judicial institutions are designed to protect the rightsand freedoms of man and citizen. They are part of a subsidiary human rights protection mechanism that can be applied once all national remedies have been exhausted. Recourse to the International Court of Justice or arbitration isnot an unfriendly act in relations between states, but on the contrary indicates the use of peaceful means of dispute settlement. Unlike other international courts, only international criminal tribunals can be joined in a single proceeding.
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37

López-Duarte, Cristina, Marta M. Vidal-Suárez, and Belén González-Díaz. "Impact of cultural positions on FDI’s entry mode." Cross Cultural Management 22, no. 3 (August 3, 2015): 509–26. http://dx.doi.org/10.1108/ccm-07-2014-0086.

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Purpose – The purpose of this paper is to study the influence of cultural positions on the choice of entry mode in foreign direct investment (FDI) – joint ventures vs wholly owned subsidiaries. The paper focusses on the impact of cultural positions along four cultural dimensions, as well as on the interactions between these positions and FDI’s contextual variables (i.e. linguistic differences). Design/methodology/approach – A fuzzy set qualitative comparative analysis is performed on a data set of Spanish investments located in the European Union. Findings – Existence of interaction effects among cultural positions along different dimensions, as well as between cultural positions and FDI’s contextual variables. Research limitations/implications – Main limitations relate to the data set, as only FDIS carried out by big corporations and coming from a single country are considered. Practical implications – Managers making decisions on the choice of entry mode must take into account the position relative to each individual cultural dimension, as well as its interaction with other cultural dimensions and FDI’s contextual variables, rather than just considering cultural distances (CDs) between countries. Originality/value – First, focus on cultural positions (rather than CDs). It allows taking into account both the cultural characteristics of each party and their relative values along individual cultural dimensions. Second, development of a qualitative analysis that considers the contextual features of the investment.
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Martinico, Giuseppe. "Dating Cinderella: On Subsidiarity as a Political Safeguard of Federalism in the European Union." European Public Law 17, Issue 4 (December 1, 2011): 649–60. http://dx.doi.org/10.54648/euro2011042.

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The aim of this article is to provide a brief overview of the debate on the subsidiarity principle. Subsidiarity is one of the most ambiguous and debated notions in law, and it definitively belongs to all the legal disciplines, from EU law to constitutional and administrative laws, passing through human rights law. The debate on this principle has been enriched recently by a number of articles and books focused on the new provisions concerning national parliaments included in the Lisbon Treaty. When dealing with subsidiarity, the impression, at the first glance, is that of a Cinderella principle because of its evanescent nature (rule or principle?) and of its difficult justiciability. This article suggests that just a strong change in the European Court of Justice's (ECJ's) case law might transform our Cinderella into a real constitutional principle. Despite the vast existing literature, I have decided to focus on a few, in my view, fundamental readings on this point by attempting to describe the noble design behind the introduction of the subsidiarity principle in EU law and the re-evaluation of the weight of this concept in the practice of courts. In doing so, I started from the recent contribution of Robert Schütze, in Chapter 5 of his book, From Dual to Cooperative Federalism: The Changing Structure of European Law, which defines subsidiarity as a 'political safeguard' of EU federalism. The first part of this article thus will be devoted to the analysis of this work. As will be evident after a few lines, I share the comparative approach chosen by Schütze, but despite this methodological convergence, our conclusions are different. In the second part of this article, I will try to show how the interpretation of subsidiarity, as followed by the ECJ, is misleading and, consequently, how the choice of the Lisbon Treaty to rely on the national parliaments as the most suitable watchdogs of subsidiarity has to be regarded as unsatisfactory.
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Peters, Jit. "National Parliaments and Subsidiarity: Think Twice." European Constitutional Law Review 1, no. 1 (October 12, 2004): 68–72. http://dx.doi.org/10.1017/s1574019605000684.

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It is a popular misunderstanding that European citizens' lack of interest in the European Union has to do with the powers of the European Parliament. These powers have been constantly strengthened over the years, but that did not enhance voters' interest in European affairs. Even with the granting of European citizenship and the introduction of the euro, voters did not get interested, as the low turnout at the elections of members of the European Parliament on June 2004 (less than 45 %) attests. These elections even saw the rise of anti-European parties in several Member States, like the Independence Party (UKIP) in the United Kingdom. These elections, however, dealt more with national issues and the confidence in national governments than with European issues.
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40

Hansen, Robin F. "Taking More than They Give: MNE Tax Privateering and Apple's “Ocean” Income." German Law Journal 19, no. 4 (July 1, 2018): 693–726. http://dx.doi.org/10.1017/s2071832200022859.

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Following a three-year investigation, on August 30, 2016, the European Commission (EC) released its decision in the Ireland-Apple State aid case. The EC found that Ireland had breached the Treaty on the Functioning of the European Union because the manner in which Ireland had determined the tax payable by two Apple subsidiaries was not consistent with the arm's length principle and/or it was not based on objective criteria. This meant that Ireland had selectively favored Apple and provided the firm with State aid. The EC decision provides an example of how aggressive multinational enterprise (MNE) tax minimization is anti-competitive. The Ireland-Apple case also provides an illustration of how a lack of transparency and incoherency in MNE definition contribute to aggressive MNE tax minimization. States' reactions to the EC decision are further telling because they show how MNE tax minimization engages the self-interest of States. This suggests that efforts to combat aggressive MNE tax minimization, such as the OECD's Base Erosion and Profit-Shifting Action Plan, face complex State motivations in effecting change on the international level. Profit haven States have the most to lose if MNE tax minimization is effectively addressed. In addition, MNE home States may be at times loath to support changes to the system which favors “their” MNEs at the expense of other States' tax revenues. It is as if some home States view MNEs as their privateers, with such MNEs operating internationally under the tacit approval of their home States to aggressively avoid paying taxes to other countries. Home State leadership may be mistaken in thinking that MNE tax minimization is in their favor because MNEs are largely free agents and aggressive MNE tax minimization is dearly costing nearly all states.
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MAKSYMENKO, Natalia, and Irina USHAKOVA-KIRPACH. "Introduction of electric transport as a way to fight against pollution of the environment." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 5 (December 21, 2021): 168–76. http://dx.doi.org/10.33251/2707-8620-2021-5-168-176.

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Abstract. The purpose of the study is to conduct an analytical and legal analysis of the government program for a gradual transition to road transport to an environmentally friendly form with a gradual abandonment of cars with an internal combustion engine. The research methods are the analysis of the draft government program for the promotion of clean and energy-efficient equipment for road transport, executed on the basis of a generalization of the positions of legal scholars and ecologists regarding the level of environmental pollution in connection with the increase in emissions of harmful substances into the atmosphere and the invention of the ways to minimize the impact on the environment. The results of the study showed that the author carries out a legal analysis of the introduction by European countries of government subsidiary programs focusing on the use of environmentally friendly vehicles by the people. As part of strengthening the politically safe convergence between Ukraine and the European Union regarding the promotion of clean and energy efficient vehicles, the Government of Ukraine has initiated a corresponding government program, which includes a ban on the use of used cars with a diesel internal combustion engine from 01/01/2027, and from 01/01/2030 � a ban on the use of new vehicles with a diesel internal combustion engine, as well as used and new vehicles with a gasoline internal combustion engine. The result of the study is the author's identification of a number of shortcomings that arise from the draft state program for the promotion of clean and energy-efficient vehicles for road transport, and require immediate elimination before the start of its implementation. Key words: environment, atmospheric air, emissions of pollutants, environmentally friendly transport, government subsidies, electric transport, emission quotas, internal combustion engine.
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42

Abazi, Vigjilenca. "Whistleblowing in the European Union." Common Market Law Review 58, Issue 3 (June 1, 2021): 813–50. http://dx.doi.org/10.54648/cola2021051.

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The EU Whistleblower Directive, adopted in 2019, shifts whistleblowing in the European Union from a marginal issue to a world leading example of empowering public voices. What explains this shift? The EU Whistleblower Directive cannot be understood without an inquiry into its legislative background. The latter also sheds new light on EU law-making practice, particularly how public participation can have a considerable influence and how the Commission steers legislation, to abide by principles of conferral and subsidiarity, when primary law is silent on its legislative powers. Central in this article is the legal assessment of the EU Whistleblower Directive. The article, however, seeks to go a step further. Drawing on a range of incremental legal developments in whistleblowing, it offers the first sustained account of what it argues has become a field of law of its own – EU whistleblower law.
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43

Kersbergen, Kees van, and Bertjan Verbeek. "Subsidiarity as a Principle of Governance in the European Union." Comparative European Politics 2, no. 2 (August 2004): 142–62. http://dx.doi.org/10.1057/palgrave.cep.6110033.

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44

Vítores, David Fernández. "Subsidiarity breeds contempt." Journal of Language and Politics 10, no. 2 (July 19, 2011): 160–81. http://dx.doi.org/10.1075/jlp.10.2.02fer.

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When the principle of subsidiarity was introduced into Community law in 1992, it was hailed as a triumph of diversity over the previous uniformity of an excessively centralised European Union. It was generally believed to be an infallible way to preserve the cultural and linguistic heritage of each Member state, as it meant that responsibility for the design and implementation of educational, cultural and linguistic policies lay with the Member States. However, this transfer is not producing the desired results. On the contrary, it is helping to consolidate a monolingual tendency already observed in the EU since the United Kingdom joined the EU in 1973. In this context, the article examines the defensive strategies based on subsidiarity adopted by France and Germany and briefly assesses the outcome of these strategies.
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Campbell, Mat. "Subsidiarity in Private Law?" Edinburgh Law Review 24, no. 1 (January 2020): 1–25. http://dx.doi.org/10.3366/elr.2020.0597.

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This is the first English language paper seriously to examine the meaning of subsidiarity from the perspective of private law, in which it might be used to understand legal rules, or the interaction of different kinds of claim. Since there are so few relevant sources in English, this article casts a wide net for consensus. It offers six propositions about what it means to designate a rule or relationship (between legal regimes, say) as one of subsidiarity. These are formulated by reference, principally, to thinking about subsidiarity outwith private law; and, secondarily, to (i) miscellaneous literature about subsidiarity, (ii) the general French private law literature about subsidiarity, and (iii) what little can be gleaned from relevant unjust enrichment discourse in English. The state of play in that discourse is summarised, before the choice of Roman Catholic social teaching, European Union law, and European human rights law as settings to examine for their conceptions of subsidiarity is explained, and subsidiarity in each of these contexts is sketched out. Succeeding sections then outline each proposition, and clarify how it may be derived from the sources. The paper concludes by reflecting guardedly on the potential of subsidiarity in private law, as a way to model the interrelation of private law claims and doctrines.
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46

Sobieski, Leszek. "E-HEALTH IN THE CONTEXT OF THE SUBSIDIARITY PRINCIPLE. COMMENTS AGAINST THE BACKGROUND OF POLISH LAW." Review of European and Comparative Law 35, no. 4 (June 16, 2019): 27–40. http://dx.doi.org/10.31743/recl.4808.

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In the article an attempt was made to present the assumptions of Polish legislative solutions concerning e-health in the context of one of the basic principles of European philosophical and legal thought – the principle of subsidiarity. The principle of subsidiarity, the essence of which is to leave it to the political communities to carry out tasks for which they can take responsibility, has been incorporated into the legislation of nation states and the European Union, determiningthe identity of European civilisation. Article 5 of the Treaty on European Union and the Treaty on the Functioning of the European Union and the preamble to the Constitution of the Republic of Poland are an example of the translation of the subsidiarity principle into legal norms. Attention has been paid to the possibility of decentralising and delegating competences to lower levels of public authority in the field of health, using or amending the e-health legislation accordingly. Appropriate division of tasks and competences in the area of health care, taking into account the subsidiarity principle, can be observed at both national and EU level. European Union law recognises the autonomy of the Member States to define national health regulations. On the basis of selected national and EU regulations, a definition of e-health has been proposed, understood as a set of provisions within the health care system regulating the collection, processing of data and provision of health care services in order to identify and optimise the satisfaction of individual and collective health needs as well as to pursue an effective health policy by public authorities. The basic assumptions of key national and EU legal acts are also indicated. On the basis of the solutions adopted in the Act on Health Care Services Financed from Public Funds, the formal possibility of delegating and effective performance of tasks has been demonstrated in the field of health protection by local government units. New information and communication technologies provide the basis for a more complete implementation of the subsidiarity principle in health protection, as they enable the necessary knowledge on the collective and individual health needs at European, national and any other expected level – regional, population, age to be gathered and transferred. They are a tool, previously unavailable, for the precise identification of the needs of separated communities. On the other hand, new technologies can be a tool for communities to meet these needs to the extent that they are able to provide organisational and financial security. The combination of new information and communication technologies with the application of a systematic concept of tasks implementation based on the principle of subsidiarity will allow for a change in the model of health care in Poland.
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47

Sadeleer, Nicolas de. "Principle of Subsidiarity and the EU Environmental Policy." Journal for European Environmental & Planning Law 9, no. 1 (2012): 63–70. http://dx.doi.org/10.1163/187601012x632256.

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The principle of subsidiarity is a fundamental principle of the European Union. It has first been introduced in the field of environmental policy by the Single European Act in 1987 and extended to all fields of shared competencies by the Maastricht treaty in 1992. Since then much has been done to operationalize the principle, and subsidiarity has received increasing attention by the Union’s institutions and Member States. The following contribution provides a brief appraisal of the role of the principle and of how it has influenced environmental legislation, so far.
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48

Lazăr, Carmen. "SUBSIDIARITY IN THE UNION LAW: A SUCCESS OR A FAILURE?" Agora International Journal of Juridical Sciences 8, no. 1 (February 4, 2014): 71–81. http://dx.doi.org/10.15837/aijjs.v8i1.950.

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The principle of subsidiarity has been introduced in the Union law, as a constitutionalprinciple, by the Treaty on the European Union in order to protect the competences and theauthonomy of the member States from the interferences of the Union (the EuropeanCommunity at that moment) in the areas of shared competence. It is not sure today that it hassucceeded to fulfil this role. Due to their functional nature, the competences of the Union hasgradually expanded until now.
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49

Wimmel, Andreas. "Zehn Jahre „Frühwarnsystem“ in der Europäischen Union: Ein wirksames Instrument der Subsidiaritätskontrolle?" integration 45, no. 2 (2022): 120–34. http://dx.doi.org/10.5771/0720-5120-2022-2-120.

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After having played a minor role in European politics for a long time, national parliaments were empowered to “guardians of subsidiarity” under the Lisbon Treaty. This article scrutinizes whether they have succeeded in influencing European Union legislation with reasoned opinions over the past ten years. A statistical analysis of all opinions up to 2020 shows that the Commission recalls draft legislative acts significantly more often after receiving at least one reprimand. A comparison of the parliamentary chambers suggests that these withdrawal decisions were not driven by strategic considerations such as a member state's voting weight in the Council. Both indicate that the “Early Warning System” works better in practice than previously assumed. This result should encourage members of national parliaments to make more active use of this instrument of subsidiarity control.
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50

Radivojević, Zoran, and Vesna Knežević-Predić. "The principle of subsidiarity and its application in European Union law." Zbornik radova Pravnog fakulteta, Novi Sad 52, no. 3 (2018): 977–90. http://dx.doi.org/10.5937/zrpfns52-19530.

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