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Substance carve-out and function-risk analysis in the ATAD’s CFC rule as two sides of the same coin: Strengths and limits of a uniform concept of abuse ATAD CFC规则中的物质分割和功能风险分析是一枚硬币的两面：统一滥用概念的优势和局限性
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023006
S. Geringer
{"title":"Substance carve-out and function-risk analysis in the ATAD’s CFC rule as two sides of the same coin: Strengths and limits of a uniform concept of abuse","authors":"S. Geringer","doi":"10.54648/cola2023006","DOIUrl":"https://doi.org/10.54648/cola2023006","url":null,"abstract":"When the European Union lawmakers introduce two implementation options for a mandatory anti-abuse rule – as they have done under the controlled foreign company (CFC) rule of the Anti-Tax Avoidance Directive (ATAD) – there is a real risk that these provisions will be attributed materially different abuse tests. This could call into question the assumption of a uniform EU concept of abuse materializing in the general principle of prohibition of abuse, and sow the seeds for additional forms of undesirable tax planning strategies. This article shows that the abuse tests of both implementation options of the ATAD’s CFC rule prescribe an identical abuse test and that beyond the limits of the harmonization effect, a single concept of abuse applies to all CFC situations as long as the scope of EU corporate tax law is affected.\u0000Anti-Tax Avoidance Directive, controlled foreign company rule, uniform concept of abuse","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46467345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book review: Energy Regionalism in ECOWAS and the EU: A Comparative and Polycentric Governance Study, by Michael Amoah Awuah. (Baden-Baden: Nomos, 2021) 书评:《西非经共体和欧盟的能源区域主义:比较与多中心治理研究》，作者:迈克尔·阿莫阿·奥瓦。(巴登-巴登:Nomos, 2021年)
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023019
Anatole Boute
{"title":"Book review: Energy Regionalism in ECOWAS and the EU: A Comparative and Polycentric Governance Study, by Michael Amoah Awuah. (Baden-Baden: Nomos, 2021)","authors":"Anatole Boute","doi":"10.54648/cola2023019","DOIUrl":"https://doi.org/10.54648/cola2023019","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41458691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book review: Constitutional Imaginaries: A Theory of European Societal Constitutionalism, by Jirí Pribán. (Abingdon: Routledge, 2022) 书评：《宪法想象：欧洲社会宪政理论》，作者：JiríPribán。（阿宾顿：劳特利奇，2022）
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023011
M. Fichera
{"title":"Book review: Constitutional Imaginaries: A Theory of European Societal Constitutionalism, by Jirí Pribán. (Abingdon: Routledge, 2022)","authors":"M. Fichera","doi":"10.54648/cola2023011","DOIUrl":"https://doi.org/10.54648/cola2023011","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48450975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book review: Regularisierungen irregulär aufhältiger Migrantinnen und Migranten: Deutschland, Österreich und Spanien im Rechtsvergleich, by Kevin Fredy Hinterberger. (Baden-Baden: Nomos, 2020) 书评：《非正规移民的正规化：比较法中的德国、奥地利和西班牙》，Kevin Fredy Hinterberger著。（巴登-巴登：诺莫斯，2020）
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023017
U. Brandl
{"title":"Book review: Regularisierungen irregulär aufhältiger Migrantinnen und Migranten: Deutschland, Österreich und Spanien im Rechtsvergleich, by Kevin Fredy Hinterberger. (Baden-Baden: Nomos, 2020)","authors":"U. Brandl","doi":"10.54648/cola2023017","DOIUrl":"https://doi.org/10.54648/cola2023017","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41436369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book review: Fissures in EU Citizenship: The Deconstruction and Reconstruction of the Legal Evolution of EU Citizenship, by Martin Steinfeld. (Cambridge: Cambridge University Press, 2022) 书评:《欧盟公民权的裂痕:欧盟公民权法律演进的解构与重构》，作者:马丁·斯坦菲尔德。(剑桥:剑桥大学出版社，2022)
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023014
Mary Haag
{"title":"Book review: Fissures in EU Citizenship: The Deconstruction and Reconstruction of the Legal Evolution of EU Citizenship, by Martin Steinfeld. (Cambridge: Cambridge University Press, 2022)","authors":"Mary Haag","doi":"10.54648/cola2023014","DOIUrl":"https://doi.org/10.54648/cola2023014","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43922917","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book review: Extraterritoriality and Climate Change Jurisdiction: Exploring EU Climate Change Protection under International Law, by Natalie L. Dobson. (Oxford: Hart Publishing, 2021) 书评：《治外法权和气候变化管辖权：探索国际法下的欧盟气候变化保护》，娜塔莉·L·多布森著。（牛津：哈特出版社，2021）
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2023-02-01 DOI: 10.54648/cola2023013
A. Ganesh
{"title":"Book review: Extraterritoriality and Climate Change Jurisdiction: Exploring EU Climate Change Protection under International Law, by Natalie L. Dobson. (Oxford: Hart Publishing, 2021)","authors":"A. Ganesh","doi":"10.54648/cola2023013","DOIUrl":"https://doi.org/10.54648/cola2023013","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48418726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Strengthening the rule of law and the EU pre-accession policy: Repubblika v. Il-Prim Ministru 加强法治与加入欧盟前政策:共和国诉总理案
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2022-12-01 DOI: 10.54648/cola2022119
A. Łazowski
{"title":"Strengthening the rule of law and the EU pre-accession policy: Repubblika v. Il-Prim Ministru","authors":"A. Łazowski","doi":"10.54648/cola2022119","DOIUrl":"https://doi.org/10.54648/cola2022119","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42545344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Civil Litigation Against Third-Country Defendants in the EU: Effective Access to Justice as a Rationale for European Harmonization of the Law of International Jurisdiction 欧盟针对第三国被告的民事诉讼:有效诉诸司法作为欧洲协调国际管辖权法的基本原理
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2022-12-01 DOI: 10.54648/cola2022113
M. Poesen
{"title":"Civil Litigation Against Third-Country Defendants in the EU: Effective Access to Justice as a Rationale for European Harmonization of the Law of International Jurisdiction","authors":"M. Poesen","doi":"10.54648/cola2022113","DOIUrl":"https://doi.org/10.54648/cola2022113","url":null,"abstract":"The European Union has taken on an active role in harmonizing the law of international jurisdiction over civil and commercial court disputes. However, the jurisdictional rules contained in the key instrument in the area – the Brussels Ia Regulation – only apply to disputes involving EU-based defendants, save for a few exceptions where defendants domiciled in third countries are also covered. This article will explore the rationale for harmonizing the law of jurisdiction applicable to third-country defendants. This central theme is of particular interest, since further harmonization is once again on the EU’s agenda because of the upcoming revision of the Brussels Ia Regulation. The article will outline that proposals for harmonization are rooted in the aspiration to further effective access to justice. Moreover, it will demonstrate that far from a readily implementable programme, furthering access to justice is a multifaceted aim, the pursuit of which potentially has profound ramifications for the EU rules on civil jurisdiction.\u0000civil litigation, third-country defendants, law of jurisdiction, PIL, conflict of laws, Brussels Ia Regulation, harmonization","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48267368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Book Review: Access and Cartel Cases: Ensuring Effective Competition Law Enforcement, by Helene Andersson. (Oxford: Hart Publishing, 2021) 书评:准入和卡特尔案件:确保有效的竞争法执行，海伦·安德森著。(牛津:哈特出版社，2021年)
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2022-12-01 DOI: 10.54648/cola2022126
A. Kalintiri
{"title":"Book Review: Access and Cartel Cases: Ensuring Effective Competition Law Enforcement, by Helene Andersson. (Oxford: Hart Publishing, 2021)","authors":"A. Kalintiri","doi":"10.54648/cola2022126","DOIUrl":"https://doi.org/10.54648/cola2022126","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":" ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47058560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Constitutional identity, the rule of law, and the power of the purse: The ECJ approves the conditionality mechanism to protect the Union budget: Hungary and Poland v. Parliament and Council 宪法认同、法治和钱包的权力：欧洲法院批准保护欧盟预算的附加条件机制：匈牙利和波兰诉议会和理事会
IF 2.3 2区 社会学
Common Market Law Review Pub Date : 2022-12-01 DOI: 10.54648/cola2022118
V. Borger
{"title":"Constitutional identity, the rule of law, and the power of the purse: The ECJ approves the conditionality mechanism to protect the Union budget: Hungary and Poland v. Parliament and Council","authors":"V. Borger","doi":"10.54648/cola2022118","DOIUrl":"https://doi.org/10.54648/cola2022118","url":null,"abstract":"","PeriodicalId":47406,"journal":{"name":"Common Market Law Review","volume":"81 ","pages":""},"PeriodicalIF":2.3,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41282552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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