Trusted by students and lecturers for almost thirty years, Steiner & Woods EU Law is the most comprehensive black letter guide to the subject, leading the reader through the subject in a straightforward way, and bringing together the expertise of three authors engaged in the teaching and practice of EU law. The book includes a well-balanced range of topics for students taking an EU law course at any level. Offering a careful blend of institutional and substantive coverage, it focuses on explaining the law clearly for student readers. Case detail is clearly sign-posted throughout the text, with key cases highlighted and discussed in feature boxes, ensuring students are up to speed with the most important case law in the area. End of chapter reading suggestions, along with a detailed bibliography, provide a helpful starting point for essay preparation and independent research. The book is accompanied by an Online Resource Centre which includes self-test questions and answers, a flashcard glossary, downloadable diagrams from the text, an interactive map and timeline of the EU, and video clips relating to the development and procedures of the EU. As the process of the UK leaving the EU unfolds, readers can also visit the OUP European Union Law Resource Centre for up-to-date comment, opinion, and updates created by our authors to engage students with the legal and political issues and considerations at play.
'EU Law' covers both the institutions of the EU and the substantive law they produce. The new constitution is introduced, its aims and the reasons for its negotiation. Pedagogical features have been incorporated into this edition making the text easier to navigate.
Now in its 10th edition, EU Law by Steiner, Woods and Twigg-Flesner is rightfully regarded as one of the best and most trusted EU law textbooks available. Its clarity, detail and relevance to the student audience make it the perfect textbook for anyone serious about gaining a full understanding of EU law. Fully updated in light of the latest developments surrounding the Lisbon treaty, this new edition has expanded coverage of state liability and third country nationals. A new improved structure ensures that the content remains closely tailored to undergraduate EU law courses. Online Resource Center: The book is accompanied by a free Online Resource Center providing: A new treaty navigation resource enabling the user to look first hand at the key primary sources of law and trace its development and evolution A test bank of multiple choice questions and answers An interactive map of Europe with hot-spots on all EU Member States providing factual information on each country A timeline of the EU tracing key dates in EU legal history Links to other useful web sites and primary materials Updates on changes and developments in the law Glossary of terms
The Fundamental Freedoms' Influence on Charity and Donor Taxation in Europe
Author: Sabine Heidenbauer
Publisher: Kluwer Law International B.V.
Throughout the European Union, national income tax systems support charitable activities by way of preferential treatment. However, a number of Member States operate relief regimes which appear to trigger the question of compatibility with Union law with respect to the fundamental freedoms. In this first study to examine charity and donor taxation regimes across a wide range of Member States, the author focuses on compatibility with EU non-discrimination law. She examines twenty national regimes, both comparatively and from the perspective of overarching EU law. The countries covered are Austria, Belgium, Bulgaria, Cyprus, Estonia, Finland, Germany, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, The Netherlands, Poland, Portugal, Slovakia, Spain, Sweden, and the United Kingdom. Although charity and donor taxation falls within the competence of the Member States, they must nonetheless observe primary Union law and grant non-discriminatory treatment where a fact pattern falls within the ambit of the fundamental freedoms. In the course of defining this framework, the study addresses such issues as the following: types of relief schemes maintained for charities and donors; administrative requirements; international aspects (both inbound and outbound); privileged donations and capital gains treatment of in-kind donations; eligible donees; whether and to what extent charitable entities and donors can actually rely on the fundamental freedoms; specific applicability of each of the relevant fundamental freedoms; the issue of comparability; justifications for restrictive measures in Member State practice; and the issue of proportionality.
This work examines the system of co-ordination of national social security laws in the European Union from a gender perspective. The central question that it raises concerns the level of social security protection enjoyed by women moving throughout the Union in cases of work interruption or marriage dissolution. Women's social security protection has traditionally been based on two criteria, namely economic activity and family/marriage. Work interruptions, in particular for child-rearing, challenge the invocation of economic activity as an effective basis for social security rights. Changing social and family conditions, including the emergence of atypical relationships and increasing divorce rates, challenge the criterion of family/marriage. Efforts have been made within the framework of the national systems of the Member States to address these challenges, often unsuccessfully. So, how successful has the European system of co-ordination, the aim of which is to provide a sufficient level of protection to migrant workers and their families, been in addressing these challenges? The book contains comprehensive discussion of the phenomenon and legal institution of social security, as well as a thorough analysis of the current state of European Community law concerning co-ordination, with a particular focus on gender. It identifies several problematic areas where solutions must be worked out and action taken. The book fills a gap in the legal literature on the social security field and will appeal to those with an interest in social security, including academics, policy-makers and practitioners.
This revised text includes important developments in EC and EU law. Since the last edition the Intergovernmental Conference leading to the revision has been encapsulated in the Amsterdam Treaty. There has also been much important Community legislation. These developments are included here.