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An overview of shell companies in the European Union

17-10-2018

In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through ...

In April 2018, the European Parliament's Special Committee on Financial Crimes, Tax Evasion and Tax Avoidance (TAX3) requested a study on shell companies in the EU. In response to this request, the Ex-Post Evaluation Unit (EVAL) and the European Added Value Unit (EAVA) of the European Parliamentary Research Service (EPRS) prepared this study. The study aims to contribute to a better understanding of the phenomenon of shell companies in the European Union. In particular, it approaches the issue through a set of ‘proxy’ indicators at a member state level. It proceeds by presenting main risks associated with the shell companies. Finally, if presents policies aiming at mitigating these identified risks.

The impact of Brexit on the legal status of European Union officials and other servants of British nationality

20-12-2017

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee, focuses on the legal status of EU active and retired officials and other servants of British nationality in the context of the UK leaving the EU under Article 50 TEU. It examines the legal position of EU officials and other servants of British nationality with their rights and possible remedies. It further explores avenues towards solutions ...

This study, commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee, focuses on the legal status of EU active and retired officials and other servants of British nationality in the context of the UK leaving the EU under Article 50 TEU. It examines the legal position of EU officials and other servants of British nationality with their rights and possible remedies. It further explores avenues towards solutions for open legal questions.

Údar seachtarach

Herwig C.H. HOFMANN, Professor, University of Luxembourg

The impact and consequences of Brexit on acquired rights of EU citizens living in the UK and British citizens living in the EU-27

02-05-2017

On the request of the AFCO Committee, the Policy Department for Citizens’ Rights and Constitutional Affairs commissioned this study, which examines the concept of acquired (or ‘vested’) rights in public international law, analyses the gradual establishment and evolution of these rights and draws from case law as well as other precedents in order to establish the validity and force of acquired rights in customary and conventional international law. It also analyses the protection of such rights within ...

On the request of the AFCO Committee, the Policy Department for Citizens’ Rights and Constitutional Affairs commissioned this study, which examines the concept of acquired (or ‘vested’) rights in public international law, analyses the gradual establishment and evolution of these rights and draws from case law as well as other precedents in order to establish the validity and force of acquired rights in customary and conventional international law. It also analyses the protection of such rights within the EU legal order, and examines the citizenship rights that will have to be taken into account during the UK withdrawal negotiations as well as their potential permanence in the EU and UK legal orders after Brexit. It concludes with an assessment on the legal force of acquired rights after Brexit and recommendations for their treatment during and after the withdrawal negotiations.

EU citizenship rights

23-03-2017

According to Article 20(1) of the Treaty on the Functioning of the European Union (TFEU), every person holding the nationality of a Member State is a Union citizen. Union citizenship is additional to national citizenship and does not replace it. The concept of Union citizenship was introduced in the Treaty on European Union, signed in Maastricht in 1992, which endowed Union citizens with a number of novel rights, including political rights. Union citizens enjoy the right to move and reside freely ...

According to Article 20(1) of the Treaty on the Functioning of the European Union (TFEU), every person holding the nationality of a Member State is a Union citizen. Union citizenship is additional to national citizenship and does not replace it. The concept of Union citizenship was introduced in the Treaty on European Union, signed in Maastricht in 1992, which endowed Union citizens with a number of novel rights, including political rights. Union citizens enjoy the right to move and reside freely in other Member States, to vote and to stand as candidates in municipal and European elections, to petition the Parliament, to apply to the European Ombudsman, and to enjoy in a third country the protection of the diplomatic and consular authorities of any other Member State. The Lisbon Treaty, signed in 2007, granted Union citizens another novel right – the right to start a Citizens' Initiative. It is estimated that about 15 million Union citizens live in a Member State other than that of their nationality. The rights related to free movement and residence are governed by a central piece of legislation (Directive 2004/38), which covers most aspects of the freedom of movement of persons. It enables Union citizens to travel, (seek) work, study or retire in another Member State – and to enjoy equal treatment while doing so. Yet, EU Treaties and secondary law make clear that the rights granted to Union citizens are not absolute but subject to conditions and limitations.

Foreign fighters – Member State responses and EU action

09-03-2016

As the hostilities in Syria and Iraq continue, and terrorist activities worldwide appear to be on the rise, EU Member States are increasingly confronted with the problem of aspiring and returning 'foreign fighters'. Whereas the phenomenon is not new, its scale certainly is, explaining the wide perception that these individuals are a serious threat to the security of both individual Member States and the EU as a whole. International fora, including the United Nations, have addressed the problem, ...

As the hostilities in Syria and Iraq continue, and terrorist activities worldwide appear to be on the rise, EU Member States are increasingly confronted with the problem of aspiring and returning 'foreign fighters'. Whereas the phenomenon is not new, its scale certainly is, explaining the wide perception that these individuals are a serious threat to the security of both individual Member States and the EU as a whole. International fora, including the United Nations, have addressed the problem, with the UN adopting a binding resolution in 2014 specifically addressing the issue of foreign fighters. The EU is actively engaged in international initiatives to counter the threat. Within the EU, security in general, and counter-terrorism in particular, have traditionally remained within the Member States' remit. The EU has, however, coordinated Member State activities regarding the prevention of radicalisation, the detection of travel for suspicious purposes, the criminal justice response, and cooperation with third countries. The EU is seeking to strengthen its role, given the public feeling of insecurity in the wake of recent terrorist attacks. The EU's role as a forum to discuss security issues has consequently grown during 2015. Individual Member States have stepped up their efforts to address the problem, using various tools including criminal law, administrative measures and 'soft tools', such as counter-radicalisation campaigns. The Member States most affected have also cooperated with each other outside the EU framework. The United States has a particularly developed counter-terrorism framework, now used to deal with foreign fighters. Since 9/11, the EU and the USA cooperate on counter-terrorism, despite differing philosophies on issues such as data protection. This briefing substantially updates an earlier one, PE 548.980, from February 2015.

'Foreign fighters' - Member States' responses and EU action in an international context

05-02-2015

As the hostilities in Syria and Iraq continue and terrorism activities worldwide seem to be on the rise, EU Member States are increasingly confronted with the problem of aspiring and returning 'foreign fighters'. Whereas the phenomenon is not new, its scale certainly is, which explains the wide perception of these individuals as a serious threat to the security of both individual Member States and the EU as a whole. The problem has been addressed within international fora including the United Nations ...

As the hostilities in Syria and Iraq continue and terrorism activities worldwide seem to be on the rise, EU Member States are increasingly confronted with the problem of aspiring and returning 'foreign fighters'. Whereas the phenomenon is not new, its scale certainly is, which explains the wide perception of these individuals as a serious threat to the security of both individual Member States and the EU as a whole. The problem has been addressed within international fora including the United Nations, which in 2014 adopted a binding resolution specifically addressing the issue of foreign fighters. The EU is actively engaged in relevant international initiatives. Within the EU, security in general and counter-terrorism in particular have traditionally remained in the Member States' remit. The EU has however coordinated Member States' activities regarding the prevention of radicalisation, the detection of suspicious travel, criminal justice response and cooperation with third countries. The EU is seeking to strengthen its role given the widely shared feeling of insecurity in the wake of recent terrorist attacks. Existing and new paths for EU action are being explored, including the revived EU passenger name records (PNR) proposal. Individual Member States have stepped up their efforts to address the problem using various kinds of tools including criminal law, administrative measures and 'soft tools', such as counter-radicalisation campaigns. The Member States most affected have also cooperated with each other outside the EU framework. The United States has a particularly developed counter-terrorism framework now being used to deal with foreign fighters. Since 9/11, the EU and the US have cooperated on counter-terrorism despite different philosophies on issues such as data protection.

"Habitual residence" as connecting factor in EU civil justice measures

22-01-2013

In the EU's recent Succession Regulation, habitual residence is the key connecting factor for determining both which courts have jurisdiction and what law is applicable to a trans-national succession.

In the EU's recent Succession Regulation, habitual residence is the key connecting factor for determining both which courts have jurisdiction and what law is applicable to a trans-national succession.

Problems and Perspectives of the European Citizenship : the Fifth Report on Citizenship of the Union

15-01-2009

The fifth report on European Union citizenship covers the period between 1 May 2004 and 30 June 2007. This is a period of deep institutional change owing to the entry into force of Directive 2004/38 and to the European Court of Justice’s interventions. Having established that Union citizenship is destined to be a fundamental status of nationals of the Member States, the European Court of Justice proceeded to weaken the link between economic selfsufficiency and the exercise of citizenship rights. ...

The fifth report on European Union citizenship covers the period between 1 May 2004 and 30 June 2007. This is a period of deep institutional change owing to the entry into force of Directive 2004/38 and to the European Court of Justice’s interventions. Having established that Union citizenship is destined to be a fundamental status of nationals of the Member States, the European Court of Justice proceeded to weaken the link between economic selfsufficiency and the exercise of citizenship rights. EU citizens who do not impose an unreasonable burden on the host Member States are granted welfare rights. In addition, the Court has taken an uncompromising stance on the mobility rights third country national family members of Union citizens and has moved beyond the discrimination model in an attempt to provide effective protection to Union citizens. But the European Union citizenship agenda remains unfinished. Rethinking the link between Union citizenship and state nationality, ensuring the correct implementation of Directive 2004/38, enhancing Union citizens’ political participation in the Member State of residence and the possibility of extending their participation to national and regional elections and rethinking the EU framework on Integration are important policy priorities.

Údar seachtarach

Dora Kostakopolou (University of Manchester, UK)

Nation and Citizenship from the Late Nineteenth Century Onwards : A Comparative European Perspective

15-04-2008

This note was presented by the authors for a workshop organised by the Committee on Constitutional Affairs on 26/27 March 2008. Citizenship has been an element of the legal systems of all European states since the second half of the nineteenth century. In some of them it has existed for many centuries. As a legal institution, it thus originates with the modern state and has links with conceptions of the nation and with nationality. This paper focuses on the relationship between citizenship (which ...

This note was presented by the authors for a workshop organised by the Committee on Constitutional Affairs on 26/27 March 2008. Citizenship has been an element of the legal systems of all European states since the second half of the nineteenth century. In some of them it has existed for many centuries. As a legal institution, it thus originates with the modern state and has links with conceptions of the nation and with nationality. This paper focuses on the relationship between citizenship (which defines inclusion and exclusion) and the concept of the nation in recent European history.

Údar seachtarach

Dieter Gosewinkel (Wissenschaftszentrum Berlin für Sozialforschung)

Agencies: Origin of Tasks, Local Conditions and Staffing

10-10-2007

"Many agencies carry out new tasks but a significant number have taken over tasks from the Commission and/or Member States. Most agencies have received at least start-up help from the host state. Generally, agencies have good access to international transport and international schooling but some face difficulties such as expensive schooling and accommodation, or lack of childcare or job opportunities for spouses. While for individual agencies, a significant proportion of staff tend to be of host ...

"Many agencies carry out new tasks but a significant number have taken over tasks from the Commission and/or Member States. Most agencies have received at least start-up help from the host state. Generally, agencies have good access to international transport and international schooling but some face difficulties such as expensive schooling and accommodation, or lack of childcare or job opportunities for spouses. While for individual agencies, a significant proportion of staff tend to be of host country nationality, for the agency "sector" as a whole, nationalities are more widely distributed."

Imeachtaí atá ar na bacáin

16-10-2019
State of the Union: The view from regions and cities
Imeacht eile -
EPRS
17-10-2019
What Europe is Thinking: The latest Pew survey of opinion in 14 EU Member States
Imeacht eile -
EPRS

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