European Public Law: National eJournal最新文献_第8页

Regional Court in Brno on Cartels in 2012. Case Comments to Judgments in CRT Cartel and GIS Cartel. 2012年在布尔诺地方法院起诉贩毒集团。CRT卡特尔案与GIS卡特尔案判决的案例评析。

European Public Law: National eJournal Pub Date : 2013-07-31 DOI: 10.2139/SSRN.2737967

P. Pipková

引用次数: 0

Self Declaration or Self Determination: A Comparative of Kosovo and Turkish Republic of Northern Cyprus 自治或自决:科索沃与北塞浦路斯土耳其共和国之比较

European Public Law: National eJournal Pub Date : 2013-05-30 DOI: 10.2139/ssrn.2272023

T. Stephen

引用次数: 1

Branches of Companies in the EU: Balancing the Eleventh Company Law Directive, National Company Law and the Right of Establishment 欧盟公司分支机构:平衡公司法第11条指令、国家公司法和设立权

European Public Law: National eJournal Pub Date : 2013-05-13 DOI: 10.2139/SSRN.2264091

K. Sørensen

{"title":"Branches of Companies in the EU: Balancing the Eleventh Company Law Directive, National Company Law and the Right of Establishment","authors":"K. Sørensen","doi":"10.2139/SSRN.2264091","DOIUrl":"https://doi.org/10.2139/SSRN.2264091","url":null,"abstract":"This article examines the current regulation of branches of foreign companies in Union law and in the laws of five Member States. First there is an examination of how the Member States regulate when foreign companies can and must register a branch, and it is shown that the lack of a definition of a ‘branch’ makes it very difficult to implement the Directive correctly and without infringing primary EU law. Next the disclosure requirements of the Directive are examined, and it is concluded that the Eleventh Company Law Directive sets fairly clear standards, so that on this point – with few exceptions – national law seems to implement the Directive correctly. The final part of the article focuses of the regulation of selected areas of the substantive regulation of branches, including the regulation of branch management, accounting documents, bookkeeping, capital requirements and branch names. It is shown that in regulating these topics national company law very often restricts the right of establishment, so it is necessary to test whether the national rules can be justified. This is often very difficult to evaluate and consequently it seems that the right of establishment is often infringed. Another consequence of this uncertainty is that national law on these issues often differs between Member States. To overcome these differences and to offer the Member States better guidelines on how to apply EU law, it may be desirable to extend the harmonisation of the law on branches of foreign companies to cover some of these substantive issues.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116664228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Constitutional Socio-Economic Rights and International Law: 'You are Not Alone' 宪法、社会经济权利与国际法:“你并不孤单”

European Public Law: National eJournal Pub Date : 2013-04-23 DOI: 10.17159/1727-3781/2013/V16I1A2300

T. Stein

引用次数: 7

Disclosure of Beneficial Ownership – From EU Major Shareholdings Directive to EU New Transparency Directive – What Needs to Be Changed in Croatian Securities Markets Act? 受益所有权的披露-从欧盟主要股权指令到欧盟新的透明度指令-克罗地亚证券市场法需要改变什么?

European Public Law: National eJournal Pub Date : 2013-03-25 DOI: 10.2139/SSRN.2239280

Edita Čulinović Herc, Dionis Jurić

{"title":"Disclosure of Beneficial Ownership – From EU Major Shareholdings Directive to EU New Transparency Directive – What Needs to Be Changed in Croatian Securities Markets Act?","authors":"Edita Čulinović Herc, Dionis Jurić","doi":"10.2139/SSRN.2239280","DOIUrl":"https://doi.org/10.2139/SSRN.2239280","url":null,"abstract":"Disclosure of beneficial ownership is a powerful mechanism for protection of the investors on the capital markets. Through the duty to disclose beneficial ownership issuers, being listed companies, and other participants on capital market (individual investors, institutional investors, competent authorities), can obtain valuable information for creation of their portfolios. The Admission and Information Directive 2001 and the Proposal for a Transparency Directive 2003 are focused in this point. In Croatian Law the disclosure of beneficial ownership is regulated by the Securities Market Act 2002. The following paper takes its starting point in the provisions of the Directive, which is in force, but it gives also information on how Admission Directive was implemented in the laws of some member states given the fact that some countries have rules which are more stricter or more widely applicable that those in the Directive. While having in mind that Croatian law is generally harmonized with Admission Directive reference is given to the diverging points, and especially what needs to be changed in order to comply to the standards contained in forthcoming Transparency Directive.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125965938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cross-Border Tax Problems of EU and Third Countries 欧盟与第三国的跨境税收问题

European Public Law: National eJournal Pub Date : 2013-03-21 DOI: 10.2139/ssrn.2237424

Natalija Zunic

{"title":"Cross-Border Tax Problems of EU and Third Countries","authors":"Natalija Zunic","doi":"10.2139/ssrn.2237424","DOIUrl":"https://doi.org/10.2139/ssrn.2237424","url":null,"abstract":"The cross-border operation of individuals and business brings about the problems of double taxation. Long time ago countries resorted to conclusion of bilateral treaties in the attempt to eliminate these obstacles to movement and trade. Besides unilateral measures, double taxation treaties are an important instrument in today's taxation policy of many countries. In the same time double taxation treaties are also identified as tax obstacles, especially in the area of company taxation in the single market. The EU must consider possible conflicts between the EC Treaty and the bilateral double taxation treaties that Member States have concluded with each other and with third countries. It is a part of EU general strategy and policy of addressing the crossborder tax problems. Described situation requires urgent solution and it is possible to find several proposals in this field. Although this proposals can be divided in two main groups – namely, positive and negative integration it is clear that mentioned conflict(s) can not be resolved through negative integration (of direct taxes within the EU by ECJ). But, the double taxation agreements of Member States will continue to be subject to review by the ECJ and there are certain rulings in this area that must be pointed out. The second group of solution is positive integration is consisted of several (possible) activities. Not third, but more intermediate solution is also suggested. Since Amsterdam Treaty introduced and Nice Treaty developed further the possibilities for closer cooperation between sub-groups of “compatible” member states it is suggested “closer cooperation” because it might provide a moving forward in the area of direct taxation and cross-border tax problems.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129385427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

European Enlargement and the Economic Crisis: Impact and Lasting Effects 欧洲扩大和经济危机:影响和持久影响

European Public Law: National eJournal Pub Date : 2013-01-07 DOI: 10.2139/SSRN.2198879

Rebecca L. Zahn

引用次数: 6

The French Parliament: A European Scrutineer or National Actor? 法国议会:欧洲监督者还是国家行动者?

European Public Law: National eJournal Pub Date : 2012-12-01 DOI: 10.54648/euro2013007

D. Jančić

引用次数: 1

Piani attestati di risanamento e accordi di ristrutturazione del debito (Renovation Plans and Debt Restructuring Agreements) 经核证的重组计划及债务重组协议

European Public Law: National eJournal Pub Date : 2012-11-09 DOI: 10.2139/ssrn.2173333

M. Cossu

引用次数: 0

Housing, Land and Property Issues of Formerly Deported Peoples (FDP's) in Crimea 克里米亚前被驱逐人民(FDP)的住房、土地和财产问题

European Public Law: National eJournal Pub Date : 2012-10-13 DOI: 10.2139/ssrn.2309340

Veljko Mikelic

引用次数: 1