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Author: European Law Blog

A Fundamental Right to Tax Enforcement? A response to Prof. Capaldo

By Eduardo Gill-Pedro In her recent entry on this blog, Prof. Capaldo criticised the judgment of the Court of Justice of the EU in Taricco II by arguing that there exists, in international law (or what the author calls ‘global law’), a fundamental human right to policies that criminalise tax fraud. According to the author, the Court presented in its judgment a false dichotomy between the need to ensure the effective application of EU law and the need to ensure the protection of constitutionally guaranteed rights of the accused. This is because the effective application of EU law also...

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Case C-600/14, Germany v Council (OTIF). More Clarity over Facultative ‘Mixity’?

By Hannes Lenk and Szilárd Gáspár-Szilágyi Setting the context Opinion 2/15 on the division of requisite competences between the Union and its Member States for the conclusion of the EU-Singapore FTA has most certainly caused a flurry of academic discussions. Amongst the various topics discussed, two come to mind that are important for this short analysis. First, did the CJEU intend with its reasoning to effectively abolish ‘facultative mixity’ and ‘facultative EU-only’ agreements? (see here, here and here). Second, by placing almost all aspects of the EU-Singapore FTA under exclusive EU competences, with the exception of ISDS and non-direct...

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The Global Fight against Impunity and the European Court of Justice: A New Approach to Tax Fraud as a Crime against Human Rights

by Giuliana Ziccardi Capaldo Introduction This contribution is a comment to the blog posts of Maxime Lassalle on Taricco I and Michal Krajewski on Taricco II. In the following, I summarize some reflections developed in my article entitled “Lotta globale all’impunità e Corte di giustizia europea: un nuovo approccio alla frode fiscale come crimine contro i diritti umani”, that touch upon the core of the Taricco dispute between the European Court of Justice (ECJ) and the Italian Constitutional Court concerning the prosecution of value added tax (VAT) fraud. Two very closely related issues are considered in this regard. One is that...

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Mere accessibility of a website does not trigger jurisdiction for injunctions when personality rights are infringed (ECJ, C-194/16, Bolagsupplysningen/Ilsjan)

By Justin Jütte In Bolagsupplysningen OÜ, Ingrid Ilsjan v Svensk Handel AB (BOÜ/Ilsjan) the Court of Justice of the European Union (ECJ) ruled that a legal person can bring an action for damages and request the correction and removal of allegedly defamatory information before the courts of the Member State where that person has its centre of interests. The ECJ, however, also ruled that an action for removal of certain incorrect information and removal of comments by way of an injunction can, cannot be initiated in every Member State where the website was accessible. With this ruling the Court implicitly...

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A Way Out for the ECJ in Taricco II: Constitutional Identity or a More Careful Proportionality Analysis?

By Michal Krajewski The final countdown to the announcement of the long awaited judgment in case C-42/17, M.A.S. & M.B. (Taricco II) on 5 December 2017 has begun. The preliminary reference (for an overview see Bassini and Pollicino), by which the Italian Constitutional Court (the ‘ICC’) challenged the judgment of the European Court of Justice (the ‘ECJ’) in C-105/14, Taricco I, has already generated a heated debate online (see for instance here and here). The most fascinating question is whether for the first time the ECJ will authorise a national court to disapply an EU legal provision to protect...

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POMFR: L. Ankersmit, Green Trade and Fair Trade in and with the EU: Process-based Measures within the EU Legal Order (Cambridge: CUP, 2017)

By Thomas Horsley Green Trade and Fair Trade in and with the EU: Process-based Measures within the EU Legal Order, by Laurens Ankersmit (Cambridge, Cambridge University Press, 2017, ISBN 9781107191228); 294 pp.; £85.00 This monograph examines the position of ‘process-based measures’ within the EU legal order. PBMs (also known as ‘process and production method’ rules) are characterised as public and private initiatives that, in the context of international trade, seek to address environmental and social concerns that arise externally; in other words, beyond the territory of the regulating state. Examples include, bans on the importation and sale of cosmetics...

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(Any) relevance of the European Pillar of Social Rights for EU law?

by Zane Rasnača Today on 17 November 2017 the European Parliament, the Council and the European Commission will proclaim the European Pillar of Social Rights (EPSR). Accused of going much too far by some and for falling disappointingly short by others the EPSR has caused a stir. This turmoil, however, has mainly been political, and the EPSR has received comparatively little attention from EU lawyers. Probably duly so because the EPSR, despite its political salience, is a soft law instrument without legally binding force and such instruments are rarely noticed. Here, however, I argue that while its overall impact...

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Neues aus dem Elfenbeinturm: November 2017

Roundtable discussion “Modelling Divergence(s) and Convergence(s) of the EU in the World” City University, London, 24 November 2017. Registration necessary. Conference “Citizenship, Citizenships and New Types of Personal Status: International and European Aspects, and National Developments” University of Salerno, 18-19 January 2018. Deadline for abstract submissions: 25 November 2017. Workshop “Unpacking the ‘Accountability Paradox’ in Expert-based Decision-making” Erasmus University Rotterdam, 30 November-1 December 2017. Registration necessary. Erasmus Early-Career Scholars Conference 2018 “New business models and globalized markets: Rethinking public and private responsibilities” University of Rotterdam, 11-13 April 2018. Deadline for abstract submissions: 7 January 2018. Call for papers: Inaugural...

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