Search result: 8 articles

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Year 2014 x
Article

Making EU Legislation Clearer

Journal European Journal of Law Reform, Issue 3 2014
Keywords European Union, transparency, openness, clarity of legislation
Authors William Robinson
AbstractAuthor's information

    This article looks at the clarity of the legislation of the European Union (EU), in particular the clarity of the language used. It sketches out the basic EU rules on transparency and openness, past expressions of concern for clearer EU legislation, and the response of the institutions. Finally, it considers briefly some ways to make EU legislation clearer.


William Robinson
Associate Research Fellow at the Institute of Advanced Legal Studies, University of London, formerly coordinator in the Quality of Legislation Team of the European Commission Legal Service.

Mahulena Hofmann
SES Chair in Satellite Communications and Media Law, University of Luxembourg, Luxembourg
Article

Access_open Report of the 57th Colloquium on the Law of Outer Space Toronto, Canada, 2014

Journal International Institute of Space Law, Issue 6 2014
Authors Andreas Loukakis, Timiebi Aganaba-Jeanty, Anita Rinner e.a.

Andreas Loukakis

Timiebi Aganaba-Jeanty

Anita Rinner

Edmond Boullé
Article

Access_open Company Tax Integration in the European Union during Economic Crisis – Why and How?

Journal Erasmus Law Review, Issue 1 2014
Keywords company tax harmonisation, EU law, Internal Market, taxation policies
Authors Anna Sting LL.M
AbstractAuthor's information

    Company tax integration in the EU is yet to be realised. This article first outlines the main benefits of company tax integration for the Economic and Monetary Union, and also discusses the main legal obstacles the EU Treaties pose for harmonisation of company tax. The main problem identified is the unanimity requirement in the legal basis of Article 115 TFEU. As this requirement is currently not feasible in the political climate of the debt crisis, this article assesses possible reasons for and ways to further fiscal integration. It considers Treaty change, enhanced cooperation, soft law approaches and also indirect harmonisation through the new system of economic governance. Eventually, a possible non-EU option is considered. However, this article recommends making use of the current EU law framework, such as soft law approaches and the system of the new economic governance to achieve a more subtle and less intrusive tax harmonisation, or instead a Treaty change that would legitimately enhance and further economic integration in the field of taxation.


Anna Sting LL.M
PhD Candidate at the Department of International and European Union Law, Erasmus University Rotterdam. The author would like to thank the organisers of the seminar on Company Tax Integration in the European Union, as well as the participants of the seminar of 11 June 2013 for their comments, as well as Prof. Fabian Amtenbrink for comments on an earlier draft of this paper.

Marco Ferrazzani
European Space Agency (ESA).

André Farand
European Space Agency (ESA).

Setsuko Aoki
Keio University, Japan.
Article

From a Soft Law Process to Hard Law Obligations

The Kimberley Process and Contemporary International Legislative Process

Journal European Journal of Law Reform, Issue 1 2014
Keywords Kimberley Process, soft law, international law, legislative process
Authors Martin-Joe Ezeudu
AbstractAuthor's information

    Ever since its creation and coming into force in 2003, the Kimberley Process has elicited a number of academic commentaries coming from different backgrounds. Legal scholars who have contributed to the commentaries, simply projected the regulatory regime as an international soft law without further analysis, based on an evaluation of the text of the agreement. This article in contrast, explores its practical effects and the manner of obligations that it imposes on its participant countries. It argues that although the regime may have been a soft law by classification, its obligations are hard and are no different from those of a conventional treaty. Those obligations enhance its juridical force, and are a factor by which the regime on its own tends to nullify the traditional criteria for distinction between hard and soft law in international jurisprudence, because it has elements of both.


Martin-Joe Ezeudu
PhD (Osgoode Hall Law School, York University, Toronto, Canada); LLM (University of Birmingham, UK); LLB (Nnamdi Azikiwe University, Awka, Nigeria); Barrister & Solicitor, Nigeria; Solicitor, England & Wales. An articling student at the Ontario Ministry of the Attorney General (Legal Services Branch of the Ministry of Consumer Services), Toronto, Canada. I am grateful to Prof Ikechi Mgbeoji who introduced me to this line of research. My thanks to Mr Tom van der Meer for his helpful comments on an earlier draft of this article. All errors and omissions remain mine. Dedicated to the loving memory of my brother, Chukwuemeka Innocent Ezeudu ‍–‍ a true brother and companion.

Yvon Henri
Chief Space Services Department, International Telecommunication Union (ITU), Radiocommunication Bureau Geneva, Switzerland.
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