《欧洲法律评论》(Chinese Journal of European Law,CJEL)是由中国社会科学院欧洲研究所欧盟法研究室和中国欧洲学会欧洲法律研究会联合创办的一份研究欧洲法律理论和实践问题的学术出版物,每年出版一卷。《欧洲法律评论》坚持学术为本...《欧洲法律评论》(Chinese Journal of European Law,CJEL)是由中国社会科学院欧洲研究所欧盟法研究室和中国欧洲学会欧洲法律研究会联合创办的一份研究欧洲法律理论和实践问题的学术出版物,每年出版一卷。《欧洲法律评论》坚持学术为本,采用学术刊物通行的匿名审稿制度,倡导严谨的学风,鼓励理论和实证研究相结合,致力于为国内外所有有志于欧洲法律研究的人士构建平等的交流平台,营造一个温暖的精神家园。展开更多
Both the European Union (EU) and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while Chin...Both the European Union (EU) and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while China is a unitary sovereign state and a developing economy with a strong government bureaucracy. Our hypothesis is that given their diverse political systems, the EU and China would develop different kinds of systems for the governance of adaptation to climate change. We test this hypothesis through a comparative analysis of policy documents from the two study areas, in which we examine framework policies, programmatic actions and specific actions that have been adopted to date in order to address climate change, with a specific focus on the water sector. We find that climate change adaptation began to be addressed through formal policy on a similar timeline in the two regions. The EU and China are also similar in that they use framework laws and existing sectoral policy, such as for the water sector. We find that the EU has primarily relied on integration of climate change adaptation concerns through legal instruments which set a framework for implementation of adaptation policy. In China, specific actions to be incorporated in socio-economic development plans under the existing legislation on adaptation have been the main mode for integrating adaptation into sectoral actions, though the future trend may be to develop more regulations.展开更多
In today's globalized world, regulatory issues are heatedly debated, and experts can be divided into two groups based on their attitudes towards these issues. In the first group, representatives are in favor of stric...In today's globalized world, regulatory issues are heatedly debated, and experts can be divided into two groups based on their attitudes towards these issues. In the first group, representatives are in favor of stricter regulation, and representatives of the second group are in favor of removing legislative barriers in the markets of financial services. An important objective of the European Commission in recent years is to integrate the individual segments of the financial services into a whole so as to ensure the proper functioning of the whole to satisfy all the member states. The aim of this paper is to show the complexity of the regulatory environment, to point out the large number of institutions that cooperate in the creation of legislative measures, and also to highlight the different approaches to regulation in individual member countries and these issues do not ease the situation.展开更多
“A limited company is more than a mere judicial entity, with a personality in law of its own: Behind it, or amongst it, there are individuals, with rights, expectations and obligations inter se”. The competitive at...“A limited company is more than a mere judicial entity, with a personality in law of its own: Behind it, or amongst it, there are individuals, with rights, expectations and obligations inter se”. The competitive attitude of the member states of the EU (European Union), to become the most attractive for companies results in law reforms aiming at more flexible conflict between shareholders. Besides, the economic objective of avoiding a company's dissolution, the English, Dutch, and Belgian exit proceedings for the settlement of disputes between shareholders set up a social objective: protecting the interests of the minority shareholder of a private limited company. The paper consists of four chapters. The introduction lays out the necessity of buy-outs for shareholders of a private limited company. The first chapter describes the different facts justifying the buy-out of a shareholder on the basis of serious grounds. The second chapter presents the findings of a comparative research of the valuation of the shares transferred in an English, Dutch, and Belgian procedure. Finally, the conclusion summarises in which way the English, Dutch, and Belgian legal system protect the interests of the minority shareholder of a private limited company.展开更多
Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of tax...Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT (value added tax) levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states.展开更多
文摘《欧洲法律评论》(Chinese Journal of European Law,CJEL)是由中国社会科学院欧洲研究所欧盟法研究室和中国欧洲学会欧洲法律研究会联合创办的一份研究欧洲法律理论和实践问题的学术出版物,每年出版一卷。《欧洲法律评论》坚持学术为本,采用学术刊物通行的匿名审稿制度,倡导严谨的学风,鼓励理论和实证研究相结合,致力于为国内外所有有志于欧洲法律研究的人士构建平等的交流平台,营造一个温暖的精神家园。
基金supported by the National Basic Research Program of China(2010CB428401)the Special Fund for Climate Change of the CMA(CCSF-09-16)
文摘Both the European Union (EU) and China are culturally, economically, climatologically and environmentally diverse polities. The EU is a multi-state grouping of economically developed democratic countries, while China is a unitary sovereign state and a developing economy with a strong government bureaucracy. Our hypothesis is that given their diverse political systems, the EU and China would develop different kinds of systems for the governance of adaptation to climate change. We test this hypothesis through a comparative analysis of policy documents from the two study areas, in which we examine framework policies, programmatic actions and specific actions that have been adopted to date in order to address climate change, with a specific focus on the water sector. We find that climate change adaptation began to be addressed through formal policy on a similar timeline in the two regions. The EU and China are also similar in that they use framework laws and existing sectoral policy, such as for the water sector. We find that the EU has primarily relied on integration of climate change adaptation concerns through legal instruments which set a framework for implementation of adaptation policy. In China, specific actions to be incorporated in socio-economic development plans under the existing legislation on adaptation have been the main mode for integrating adaptation into sectoral actions, though the future trend may be to develop more regulations.
文摘In today's globalized world, regulatory issues are heatedly debated, and experts can be divided into two groups based on their attitudes towards these issues. In the first group, representatives are in favor of stricter regulation, and representatives of the second group are in favor of removing legislative barriers in the markets of financial services. An important objective of the European Commission in recent years is to integrate the individual segments of the financial services into a whole so as to ensure the proper functioning of the whole to satisfy all the member states. The aim of this paper is to show the complexity of the regulatory environment, to point out the large number of institutions that cooperate in the creation of legislative measures, and also to highlight the different approaches to regulation in individual member countries and these issues do not ease the situation.
文摘“A limited company is more than a mere judicial entity, with a personality in law of its own: Behind it, or amongst it, there are individuals, with rights, expectations and obligations inter se”. The competitive attitude of the member states of the EU (European Union), to become the most attractive for companies results in law reforms aiming at more flexible conflict between shareholders. Besides, the economic objective of avoiding a company's dissolution, the English, Dutch, and Belgian exit proceedings for the settlement of disputes between shareholders set up a social objective: protecting the interests of the minority shareholder of a private limited company. The paper consists of four chapters. The introduction lays out the necessity of buy-outs for shareholders of a private limited company. The first chapter describes the different facts justifying the buy-out of a shareholder on the basis of serious grounds. The second chapter presents the findings of a comparative research of the valuation of the shares transferred in an English, Dutch, and Belgian procedure. Finally, the conclusion summarises in which way the English, Dutch, and Belgian legal system protect the interests of the minority shareholder of a private limited company.
文摘Harmonization of tax policy at European level is the result of compromise that must be achieved between member states' sovereignty and obstacles that create differences in legal regime for different categories of taxes. The current level of harmonization achieved by the member states clearly shows that the process of reconciliation of taxes will not be a spontaneous, nor will evolve rapidly. With the occasion of European Union [EU] enlargement in 2004 and 2007, disparities in income levels matter between nationals of member states have put more pressure on the cooperation between member states, but some progress has been made including in this area. The idea of harmonization of taxes in the European plan is not new. Context of pertinent and uniform EU position has occurred since the first treaties concluded between member states. The free movements of goods, persons, services and capital, without any obstruction became absolute values. Creating a European tax, set and charged uniformly to all and by all member states, would be possible only if the criteria of budgetary requirements, criteria of efficiency and equity criteria are taken into consideration. Ruling a uniform level of charging would lead to establishing a single tax, mission almost impossible as long as the legal framework on taxation and civil duties remains under the responsibility of each member of EU. This analysis seems to greatly restrict the area of taxes that may meet all requirements listed. EU is still far from time to harmonize VAT (value added tax) levels perceived, but it is noted that the value added tax, income tax and tax on benefits eventually could meet the characteristics of a uniform European tax, achieving unanimous agreement among member states.