Din Financial Times.
France has dropped plans to push forward with tax harmonisation under its European Union presidency, following Ireland’s rejection of the Lisbon treaty.
Christine Lagarde, French finance minister, told the Financial Times that while the proposal for a common consolidated corporate tax base had not been abandoned altogether, Paris would no longer press other governments to back it over the next six months.
“It is on the agenda, but we are not pushing it,” said Ms Lagarde in an interview. “It is alive, but not kicking very much.”
The relegation of the tax base proposal – a long-standing French objective – is the first sign the Irish No vote is having a knock-on effect on the EU’s policy agenda, particularly on those issues deemed to encroach on national sovereignty.
“The landscape has slightly modified because of good old Ireland,” Ms Lagarde said, while insisting that “the imperatives are the same”.
Until now, Paris had insisted its presidency programme was unchanged.
Ms Lagarde was drawn into the Irish referendum campaign in April when she said France would put tax base harmonisation on its agenda for later this year when the European Commission was expected to unveil concrete proposals.
Ireland has been a strong opponent of plans to harmonise the way corporate tax is calculated, fearing, like Britain, that it would be a precursor to harmonised rates.
Ms Lagarde said France still wanted agreement on other tax questions, particularly agreement to cut rates of VAT on labour-intensive services, including restaurants and hotels, and on energy-efficient products.
In spite of scepticism in other member states, France will next month table firm proposals for a mechanism to reduce VAT on fuel when oil price rises change consumer behaviour and risk triggering “social unrest and political difficulties”.
Given recent “sensitivities” over the subject, any discussion on tax matters would carry “a big statement that any modification has to be agreed by unanimous consent”, she said.
Ms Lagarde, who will present her presidency plans to financiers in the City of London on Thursday, said her priority was a trio of regulatory measures intended to help restore stability to financial markets or at least prevent future turmoil.
During the next six months, France would try to ensure that ratings agencies were subjected to EU scrutiny, that the Basel II capital requirements for banks were supplemented with liquidity requirements and enshrined in EU legislation and that there was better co-ordination between European market supervisors.
On supervision, Ms Lagarde wanted to establish an informal college of supervisors: “We don’t believe it is realistic at all to have a single European supervisor.”
The minister also wanted to see the International Accounting Standards Board draw up amendments to mark-to-market accounting rules so they had a “better dose of European interests and considerations”. The rules needed to take account of assets that could not be valued because of market turbulence, she said.
France would push for a European small business act to earmark a slice of public procurement for smaller companies.
After the vote in Ireland: Quo vadis Europa?
by by Hans-Gert Pöttering
On 12 June 2008 the citizens of Ireland voted ‘No’ to the Lisbon Treaty. A detailed analysis will be needed of how this result came about and what caused the Irish, who have benefited from the European Union more than almost any other country, to vote this way. At first glance it seems that many of those who voted No did so from a particular angle – and indeed from often contradictory angles.
Some business people favoured a ‘No’ because they saw economic freedom as under threat; others, such as some trade unionists, because the treaty was not socially-minded enough. Yet others even believed that abortion would be made easier by the treaty or that the Irish tax system would be put in question.
As General de Gaulle once said, in a referendum answers are given to questions that were not asked. I would not go as far as that, but there is a kernel of truth in that statement. What really motivated the Irish people, why they did not believe the European Union was going into the future on the right path with this treaty, remains to be analysed in detail.
What is certain today is that the outcome of this vote confronts the EU with one of the most difficult challenges in its history – albeit not the first one. The Lisbon Reform Treaty, derived from the Constitutional Treaty, which itself was drafted by a Convention meeting in public and comprising members of national parliaments and the European Parliament, grants the EU more democracy, greater ability to act and greater transparency.
It strengthens the European Parliament, gives national parliaments more responsibility in determining the course of European policy, allows citizens of the European Union a power of initiative in relation to the European Institutions, and guarantees local self-government.
The Lisbon Treaty is the answer to criticisms that citizens have made of the European Union’s shortcomings. This Treaty brings the European Union closer to its citizens. We must make it perfectly clear that the adoption of the Reform Treaty is an absolute necessity, to enable the European Union to defend its values and interests in the 21st century.
Without the reforms made possible by the Lisbon Treaty, the accession of further countries to the European Union is hardly conceivable. We call upon the EU summit on Thursday and Friday in Brussels to take all appropriate steps to make the Reform Treaty a reality.
What next? First, the ratification process must continue without reservation, since 18 countries have already approved the treaty. Ratification by other countries of the European Union is just as valid and must be respected just as much as the vote in Ireland.
We expect that at the EU summit in Brussels, which will be held between today and tomorrow, the Irish Government will give an initial assessment of the outcome of the vote in Ireland and put forward proposals as to how we can jointly progress beyond this difficult phase in European politics. The Irish Government must have the first say in this matter. Not just because this is the custom but out of respect for the Irish vote. Therefore any speculation or conjecture as to possible solutions ahead of the summit would be inappropriate.
The European Parliament will devote all its energies and display maximum commitment to overcoming these challenges. We expect the same of the European Commission and of the governments of all European Union Member States. We equally expect the European Parliament to be fully involved in the process. It remains our goal to see the Lisbon Treaty enter into force before the elections of June 2009 to the European Parliament.
Asta e, intr-adevar, o stire interesanta. Scriam anterior despre ea, cum ca un milionar “eurosceptic” a sesizat High Court. Bine, Gordon Brown face respectiva afirmatie referitoare la ratificarea ulterioara a tratatului in cauza.
Cititi in The Guardian.
Actualizand informatiile, trebuie sa stiti ca instanta a respins actiunea; gasiti textul hotararii R (Wheeler) v Prime Minister and Foreign Secretary (pronuntata la 25 iunie a.c., insa publicata ulterior) aici.
PS. solutia instantei poate fi citita (da, citita, nu “interpretata” -> cf. “read” [en]) ca o explicare a diferentelor intre “constitutie” si “tratatul de reforma”; argumentul instantei in sensul diferentei a fost hotarator.
Din L’Express… Instanta constitutionala s-a pronuntat, constatand ca legea e conforma Constitutiei & principiului precautiunii.
Ce e interesant de sesizat este ca (aproape) toti (actorii implicati) sunt multumiti. Strange, isn’t it? Promitem sa urmarim evolutiile viitoare.
DSB EXTENDS DEADLINE IN EC-US BANANA DISPUTE
On 24 June 2008, following a joint request from the US and the EC, the Dispute Settlement Body (DSB) agreed to extend the deadline for the adoption of the compliance report until 29 August 2008 in the banana case between the EC and the US (WT/DS27).
Un tribunal din Brazilia afirma ca si societatile care sunt in insolventa isi pot solutiona litigiile prin arbitraj.
Stirea este aici.
Regulamentul Roma I, privind legea aplicabila obligatiilor contractuale, a fost adoptat la Luxembourg in 5-6 iunie 2008. Textul adoptat al Regulamentului in en, fr si ro.
Un comentariu, cu istoricul problemei precum si cu viitorul, interesant, gasiti aici.
UPDATE
Concluziile Presedintiei Consiliului European din 19-20 iunie 2008.
Articolul este fara indoiala interesant.
Dino Falaschetti, CAN LOBBYING PREVENT ANTICOMPETITIVE OUTCOMES? EVIDENCE ON CONSUMER MONOPSONY IN TELECOMMUNICATIONS, Journal of Competition Law and Economics Advance Access published online on June 4, 2008 [*]
When basic competition rules cannot stop market power abuses, industry-specific regulations can improve economic performance. But regulations are also more immediately exposed to political pressures than are judicially administered antitrust laws, and this exposure can cause regulations to serve distributional rather than efficiency goals. Instead of supporting a Chicago School hypothesis where distributional forces tend to favor producers, however, I find evidence that regulations can inefficiently expand consumer surplus when producers lack a political voice. In particular, local exchange carriers maintain significantly smaller capital stocks in states that restrict campaign contributions from regulated utilities. This relationship is difficult to rationalize as either a statistical artifact or evidence that campaign finance laws discourage producers from restraining trade. Indeed, rather than endowing producers with political currency to capture regulators, allowances for campaign contributions appear to have strengthened competition by discouraging regulatory takings and balancing monopsonistic pressures from consumer-voters. These results highlight an empirically important potential for regulations to favor consumers overly, and strengthen arguments against consumer surplus as an objective for competition policies.
O stire interesanta, pe care o redam in continuare:
Ireland’s no vote could affect common tax base fight
Ireland may find it harder to fight the proposed common consolidated corporate tax base (CCCTB) after the country voted no in last week’s Lisbon Treaty referendum.
The country has been the most vehement member state against a CCCTB. The government and many businesses fear the common tax base is a forerunner to a harmonised corporate tax rate throughout the EU that would be higher than Ireland’s 12.5% charge. They argue that Ireland would lose substantial tax revenues because many Irish-based subsidiaries would leave if they had to pay more tax.
“Ireland has said no again,” said James Somerville, a partner at A&L Goodbody, an Irish law firm. “It would be easier to say no to the CCCTB as good Europeans,” he said. “Ireland has lost any goodwill it had in Europe and is not popular already among a lot of member states for opposing a CCCTB.”
Corporate tax was a key issue during the referendum campaign, says Fintan Clancy, a partner at Irish law firm Arthur Cox. “Campaigners against the Lisbon Treaty put up posters all over Dublin opposing tax harmonisation,” he said.
Under Ireland’s constitution, the country must hold a referendum on any decision to give away tax sovereignty. Clancy argues that if the country had voted in favour of the Lisbon Treaty the Irish government could have given away the country’s veto on direct tax policy without another vote. “This could have paved the way for a CCCTB,” he said.
But the EU’s tax commissioner Laszlo Kovacs told Reuters that the Lisbon Treaty would not affect the plans for a CCCTB. “All those that campaigned against the Lisbon Treaty with slogans that Ireland will lose tax sovereignty were simply telling lies,” Kovacs said.
Wolfgang Munchau, Europe’s hardball plan B for the Lisbon treaty, Financial Times, London (UK): Jun 16, 2008, pg. 9. [*]
Why am I so confident that the Lisbon treaty is going to be implemented? Because, contrary to widespread protestations, Europe’s leaders actually have a plan B. It is not a pretty plan. Just listen to what senior French and German politicians had to say over the weekend. Frank-Walter Steinmeier, the German foreign minister, suggested on Saturday that one way to implement the treaty was for Ireland to withdraw temporarily from the process of European integration. This is a fairly exotic comment for an otherwise non-exotic minister. I had no idea that that you could temporarily withdraw from the EU and rejoin it later, as though you were buying a forward contract with an option attached. What he is saying in effect is that Ireland should quit the EU.
O lucrare buna, care nu e tocmai un istoric obisnuit.
Henk van Arendonk, European cooperation after fifty years, EC Tax Review. Deventer: 2008. Vol. 17, Iss. 2; pg. 50 [*, ProQuest]
Abstract (Summary)
In the last 50 years, the EC has expanded from 6 to 27 Member States. Supranational powers have also been strengthened. Given these immense changes, institutional reforms were necessary. Only time will tell whether we can move forward on the basis of reforms in the Lisbon Treaty during the coming 50 years. Each amending treaty has to be ratified by the Member States. Where a Member State makes ratification dependent on a referendum, this often turns out badly. In order to prevent the amending treaty from being shot down via a referendum, quite a few Member States choose parliamentary ratification only. Examples are the Netherlands, Denmark, and the UK. A referendum however will be held in Ireland. Whatever the outcome is, it will be influenced by what the EC does in the coming period. If its actions are unacceptable for a Member State, this can have far-reaching consequences for the outcome of the referendum.
Da, ne amintim de povestea cu Cadbury Schweppes la CJCE. Acum regimul national se modifica pentru combaterea fraudelor & a evaziunii fiscale…
Din The Guardian.
The government is outlawing a number of offshore corporation tax avoidance schemes, one of which has been operated by Tesco, the supermarket giant has confirmed.
The elaborate scheme uses Tesco subsidiaries registered in Luxembourg, the tiny EU state on the borders of Germany, Belgium and France, long regarded as a tax haven.
The magazine Private Eye this week published details of a collection of offshore holding companies and accompanying partnership agreements, which it said Tesco was using to pile up £50m a year free of corporation tax in the Grand Duchy.
The offshore entities created appear to have been named after Tesco office addresses. They are called Armitage, Cirrus, Delamare and Cheshunt.
Tesco buildings include Armitage House and Cirrus House, and its headquarters is located on Delamare Road, Cheshunt.
The tax loophole is being outlawed in this year’s budget. Treasury minister Jane Kennedy described such a scheme to a House of Commons committee earlier this month, and said it was one of a number of “highly artificial tax avoidance schemes”.
Din Financial Times.
Ladbrokes claimed a significant moment in betting companies’ long battle to open up restrictive European markets when the Dutch Supreme Court referred its appeal against a ban on taking online bets from Dutch citizens to the European Court of Justice.
The UK’s biggest bookmaker claimed victory in a six-year case that ended on Friday when the Dutch Supreme Court upheld the country’s gaming laws but asked for guidance in the context of European law. Ladbrokes’s shares rose 8p, closing at 291¾p.
Dutch gaming law prevents Ladbrokes and others from taking sports bets online from any resident, even though Ladbrokes has no Dutch-facing website and does not advertise in the country. De Lotto is the only permitted operator of sports betting in the country and three years ago asked a lower court to stop Ladbrokes from taking bets from Dutch citizens.
The ruling comes ahead of a critical decision due in the next two weeks from the European Commission on whether to issue proceedings at the ECJ against countries it believes are unfairly restricting their gambling markets to competition. The Netherlands is one of 10 the EC may take action against.
John O’Reilly, head of Ladbrokes e-gaming division, said: “We have fought for six years against Dutch protectionism and finally we have won the referral to the ECJ. At last the Dutch courts have recognised that its laws on betting must be viewed in the context of European law.
“Under the Treaty of Rome we should be able to provide our services across borders in competition with the Dutch monopoly, but at the moment we are unfairly prevented from doing so.”
The ECJ is unlikely to rule on the Ladbrokes case for at least a year but some gaming operators hope the referral will strengthen the EC’s case against member states and put pressure on them to liberalise their laws.
Despre acest subiect se va scrie, probabil, enorm. Asa cum s-a scris si despre votul francez, respectiv olandez anterior, asupra “Constitutiei”.
Ei bine, aici trimitem la doua analize de presa:
1. Irlanda & neoliberalismul (*)
Jack O’Connor, the union’s president, suggested that while EU social legislation has benefited Irish workers, there is a deep-rooted unease over how the interests of capital seem to be taken more seriously by the Brussels elite than social issues. “People are not comfortable with this ruthless neo-liberal Europe that seems to be emerging,” he said.
Although the treaty includes a bill of rights — including the right to strike — fears have been voiced that its provisions on social issues would have less legal weight than many of those relating to macro-economic policy. For example, the treaty says that competition must not be “distorted”. In some controversial recent verdicts, the European Court of Justice in Luxembourg has found that laws setting minimum wages flout competition rules.
Joe Higgins, leader of the Socialist Party and a former member of the Dáil, said many activists regarded the treaty’s rejection as “an opportunity to start a campaign against the neo-liberal juggernaut that’s being pushed down their throats.”
2. Instituirea cadrului institutional in asteptarea votului (*), articol din The Telegraph.
First, they will push through as much as they can under the existing dispensation. To a large degree this has already happened. Many of the institutions that would have been created by the constitution have already been established in anticipation of a “Yes” vote: the Human Rights Agency, the External Borders Agency, the Defence Agency.
Un articol excelent, foarte expresiv si totodata de substanta, aparut in “Romania literara”: “Mogaldeata“.
Citam un fragment:
“În al cincilea rînd, cu Dan Puric avem cazul rarisim al unui actor care devine mare numai atunci cînd încetează să joace teatru. Căci pe scenă, Dan Puric e simpatic şi nimic mai mult. Dar în afara scenei, e tulburător. Vorbeşte repezit şi sacadat, cu o viteză ce parcă vrea să ţină pasul cu ritmul asociaţilor care îi trec prin minte, şi are o spontaneitate ce nu este afectată de imprevizibilitatea întrebărilor puse. Dan Puric contrazice clişeul actorului care se pierde de îndată ce e scos din făgaşul repertoriului ştiut. În plus, Dan Puric e un medium prin excelenţă, ştiind să se încarce cu o dispoziţie pe care o transmite apoi altora. De aceea, nu e analitic, ci catalitic. Nu face analize, ci emite intuiţii, motivîndu-şi ascultătorii. Nu e reflexiv, ci confesiv. Nu meditează asupra unei teme, ci o pune în vibraţie înfăţişînd-o ca o mărturisire venită dinlăuntru. Nu despică firul în patru, ci îl face să zbîrnîie. La el, toate descrierile sunt participări nemijlocite. Nu vorbeşte decît de idei la care a luat parte trăindu-le, iar nu examinîndu-le conceptual. De aici şi succesul lui. Elocvenţa sa, deşi nu e savantă în expresie, e remarcabil de sugestivă. Dacă ar fi fost erudit, sfîrşea prin a fi prolix. Aşa însă, e direct şi expresiv. Iar expresivitatea lui ţine de emoţie, şi nu de forma pe care o dă emoţiei. De aceea, indiferent despre ce vorbeşte, Dan Puric transmite ceva. Ceva se propagă de la tine la el, de aici efectul de fecundare pe care îl obţine asupra minţii altora.
Temele cărţii sunt cele ale reacţiunii româneşti: tradiţie, credinţă, biserică. Iată cîteva idei spicuite din volum: fără credinţă, totul se duce de rîpă; nu există cultură autentică fără dimensiunea ei spirituală; criza României vine din faptul că propaganda a preschimbat adevăratele noastre modele în contra-modele ilicite; intelectualii de astăzi sunt terminaţi, şi nu e nimic de sperat de la ei, rupţi cum sunt de tradiţia creştină. În schimb, numele invocate ca modele de Dan Puric sînt Mircea Vulcănescu, Iustin Pârvu, Tuţea, Noica, Valeriu Gafencu, prinţul Alexandru Ghica, părinţii bisericii. Ei sunt, în opinia autorului, reperele noastre. Iar episodul la care revine cu predilecţie în paginile volumului e cel din închisoarea de la Tîrgu Ocna, avîndu-l ca protagonist pe Valeriu Gafencu: “Cînd Sfîntul închisorilor, Valeriu Gafencu, bolnav de tuberculoză, într-o stare terminală, a spus în celulă: ŤFraţilor, eu mîine mă ducť, atunci a intrat plutonierul şi-a spus: ŤUnde te duci, mă nenorocitule, că eu sunt hristosul tău, unde te duci?ť Iar el, care stătea cu faţa spre veşnicie şi nu spre istorie, a spus: ŤDomnule plutonier, o să mă duc acolo unde o să veniţi şi dumneavoastrăť. Şi din clipa aceea nu a mai spus nimic, nici nu l-a condamnat; lucrul acesta l-a făcut firesc marele Gafencu, pentru că este putere dumnezeiască. ş…ţ Dacă neamul acesta a rezistat, a rezistat datorită celor care au părăsit plutonul şi s-au întors la Dumnezeu în genunchi, să-i mulţumească, pentru că ceilalţi au fost oameni care şi-au pierdut credinţa. Poporul român n-a rezistat datorită oportuniştilor, ci datorită martirilor şi sfinţilor. ş…ţ Au spart zidul închisorii prin rugăciune. Şi astfel e posibil ca eu, în anul 2008, să aflu şi să vorbesc despre Valeriu Gafencu, care a fost un tînăr de 33 de ani, student la drept, şi care a murit pentru că şi-a iubit prea mult ţara. Aţi fost vreodată la Aiud să vedeţi cum se înalţă blocurile socialiste peste oasele martirilor noştri? Ce forţă a fost din partea părintelui Iustin Pârvu şi a foştilor deţinuţi politici, să facă un monument! Monumentul e mic, e o capelă. În capelă este un monah de la Petru Vodă, nu este cineva de la guvernul României. Acolo este o cruce mică, de lemn, a lui Mircea Vulcănescu. Unde sunt ceilalţi, amintirea acestora?” (pp. 137-138 )
Cu astfel de gînduri, nu-i văd lui Dan Puric un viitor liniştit. O să-şi ducă crucea cît va putea, supraveghetorii ideologici ai sănătăţii noastre mentale avînd grijă să-l compromită parţial sau total, în funcţie de cît de rezistent se va dovedi insurgentul. Dar, vorba autorului, să dea Dumnezeu să ne compromitem cu toţii ca Tuţea.
Dane, ce bine că ai apărut. Trunchiul meu de malac se înclină în faţa umbrei tale de mogîldeaţă”.
Pentru ca s-au operat cautari pe blogul nostru, ne-am gandit ca ar fi utila o recomandare; mai precis o bogata colectie de informatii, tocmai bune pentru referate, n-asha?!
Multe resurse despre globalizare, in limba franceza. Aici.
Cu unanimitate de voturi ale membrilor Adunarii parlamentare a provinciei Quebec:
QUE l’Assemblée nationale réitère sa volonté de promouvoir la langue, l’histoire, la culture et les valeurs de la nation québécoise, favorise l’intégration de chacun à notre nation dans un esprit d’ouverture et de réciprocité, et témoigne de son attachement à notre patrimoine religieux et historique représenté notamment par le crucifix de notre Salon bleu et nos armoiries ornant nos institutions.
De aici.
Discutia are ceva vechime deja, de ordinul a cateva saptamani, desigur; ea s-a purtat intr-un context mai amplu al multiculturalizmului (sic!) din provincia respectiva. Precum se stie sau nu, Canada este federatiune. Unde mai pui ca in provincia respectiva se resimt din cand in cand pulsiuni secesioniste.
Revenind la oile noastre, votul respectiv a avut loc in contextul dezbaterii unor concluzii ale unui raport al unor experti cu expertiza, denumit “Le temps de la conciliation“, in cadrul unei comisii consultative cu privire la acomodarea diferentelor culturale.
De unde reiese ca, (virgula) quebecoisii (sic!) au stiut sa acomodeze “trendul” (sic!) actual al multiculturalizmului (i.e. Quebec e un teritoriu cunoscut de atragere a emigrantilor…) cu traditia. Sa luam aminte!
Articol in limba italiana, despre acelasi stat.
Lara Trucco – Il permesso di soggiorno nel quadro normativo e giurisprudenza attuale
De aici.
Damages for Breach of Contract, Impossibility of Performance and Legal Enforceability
German Coloma
Yuval Feldman and Alon Harel
Frischmann’s View of “Toward a Theory of Property Rights”
Harold Demsetz
Causation and Incentives to Choose Levels of Care and Activity Under the Negligence Rule
Avraham D. Tabbach
A Positive Theory of Strict Liability
Keith N. Hylton
The Emperor’s Dangerous Clothes
Laurence J. Kotlikoff
Robert Hahn and Peter Passell
Rethinking the Roles of Banks: A Call for Narrow Banking
Oz Shy and Rune Stenbacka
Letter: Climate Change Debate Needs Two Sides
Jeffrey H. Fischer
Letter: Zombies May Mean Attention Bonds Will Not Cure Spam
Jamus Jerome Lim