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Exchange Of Information In The Eu
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Book Synopsis Information Exchange Between Competitors in EU Competition Law by : Martin Gassler
Download or read book Information Exchange Between Competitors in EU Competition Law written by Martin Gassler and published by Kluwer Law International B.V.. This book was released on 2021-02-12 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information Exchange Between Competitors in EU Competition Law Martin Gassler Competing firms often exchange information in order to make more informed market decisions which can help to overcome market inefficiencies. However, an abundance of legal and economic research as well as case law has shown that information exchange may also enable firms to engage in collusion more readily and sustain it longer. This book is the first to concentrate on this challenging topic of EU competition law in such depth. It focuses on ‘pure’ information exchanges – exchanges that are not ancillary to a wider pro-competitive or anticompetitive conduct – and thoroughly explains the characteristics of such information exchanges, their pro-competitive and anticompetitive effects and discusses all the relevant legal aspects for their assessment. The author provides a robust analytical framework for assessing information exchanges under Article 101 TFEU, focusing on the risk of collusive outcomes and what types of information exchange are particularly harmful. With detailed attention to the leading cases on information exchange, the analysis examines the most important aspects for assessing information exchange between competitors, in particular: the concept of a concerted practice; the concepts of a restriction by object and effect, including their similarities and differences; the importance of evidentiary issues; the issue of signalling via advance public announcements; factors that facilitate collusion; efficiencies of information exchange, including market transparency; the legal challenges of tackling mere parallel conduct; facilitative practices in the Commission Guidelines, including the Horizontal Cooperation Guidelines; and safe harbours for certain types of information exchange. The book offers clear guidance on how to identify and thus distinguish information exchange that restricts competition by its object and information exchange that restricts competition (only) by its effects. It offers practical solutions to some of the perceived issues when assessing information exchanges. With its wealth of analysis not available from other sources, this concise yet comprehensive review of a much-debated topic in competition law offers clear guidance for practitioners in assessing the issues surrounding information exchange. The book will also be welcomed by competition law academics, competition lawyers and competition authority officials throughout Europe.
Book Synopsis Exchange of Information in the EU by : Marina Serrat Romaní
Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Book Synopsis Exchange of Information and Data Protection in Cross-border Criminal Proceedings in Europe by : Ángeles Gutiérrez Zarza
Download or read book Exchange of Information and Data Protection in Cross-border Criminal Proceedings in Europe written by Ángeles Gutiérrez Zarza and published by Springer. This book was released on 2014-09-08 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past 10 years, the Member States of the European Union (EU) have intensified their exchange of information for the purposes of preventing and combating serious cross-border crime, as manifested in three main aspects. Firstly, there is a need to ensure the practical application of innovative principles (availability, mutual recognition) and concepts (Information Management Strategy, European Information Exchange Model) for tackling criminal organisations and networks that threaten the Internal Security of the EU. Secondly, there has been a gradual consolidation of EU agencies and bodies (Eurojust, Europol) aimed at promoting cooperation and dialogue among law enforcement officials and judicial authorities responsible for preventing and combating drug trafficking, trafficking in human beings, child pornography, and other serious trans-national offences. Thirdly, important EU information systems and databases (Prüm, SIS-II, ECRIS) have been created, enabling law enforcement and judicial authorities to gain access to essential information on criminal phenomena and organisations. Pursuing a practice-orientated approach, this work provides comprehensive coverage of all these measures, as well as the applicable rules governing data quality, data protection and data security. It is especially intended for law enforcement and judicial authorities who need to develop the appropriate expertise for the practical application of the above-mentioned principles. It also offers a solid basis of practical training material for police training centres and judicial schools.
Book Synopsis Information Sharing and Data Protection in the Area of Freedom, Security and Justice by : Franziska Boehm
Download or read book Information Sharing and Data Protection in the Area of Freedom, Security and Justice written by Franziska Boehm and published by Springer Science & Business Media. This book was released on 2011-11-06 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: Privacy and data protection in police work and law enforcement cooperation has always been a challenging issue. Current developments in EU internal security policy, such as increased information sharing (which includes the exchange of personal data between European law enforcement agencies and judicial actors in the area of freedom, security and justice (Europol, Eurojust, Frontex and OLAF)) and the access of EU agencies, in particular Europol and Eurojust, to data stored in European information systems such as the SIS (II), VIS, CIS or Eurodac raise interesting questions regarding the balance between the rights of individuals and security interests. This book deals with the complexity of the relations between these actors and offers for the first time a comprehensive overview of the structures for information exchange in the area of freedom, security and justice and their compliance with data protection rules in this field.
Book Synopsis Exchange of Information in the Eu by : Marina Serrat Romaní
Download or read book Exchange of Information in the Eu written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers' rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework. Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities' ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research. Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective.
Book Synopsis Handling and Exchanging Electronic Evidence Across Europe by : Maria Angela Biasiotti
Download or read book Handling and Exchanging Electronic Evidence Across Europe written by Maria Angela Biasiotti and published by Springer. This book was released on 2018-06-26 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume offers a general overview on the handling and regulating electronic evidence in Europe, presenting a standard for the exchange process. Chapters explore the nature of electronic evidence and readers will learn of the challenges involved in upholding the necessary standards and maintaining the integrity of information. Challenges particularly occur when European Union member states collaborate and evidence is exchanged, as may be the case when solving a cybercrime. One such challenge is that the variety of possible evidences is so wide that potentially anything may become the evidence of a crime. Moreover, the introduction and the extensive use of information and communications technology (ICT) has generated new forms of crimes or new ways of perpetrating them, as well as a new type of evidence. Contributing authors examine the legal framework in place in various EU member states when dealing with electronic evidence, with prominence given to data protection and privacy issues. Readers may learn about the state of the art tools and standards utilized for treating and exchanging evidence, and existing platforms and environments run by different Law Enforcement Agencies (LEAs) at local and central level. Readers will also discover the operational point of view of LEAs when dealing with electronic evidence, and their requirements and expectations for the future. Finally, readers may consider a proposal for realizing a unique legal framework for governing in a uniform and aligned way the treatment and cross border exchange of electronic evidence in Europe. The use, collection and exchange of electronic evidence in the European Union context and the rules, practises, operational guidelines, standards and tools utilized by LEAs, judges, Public prosecutors and other relevant stakeholders are all covered in this comprehensive work. It will appeal to researchers in both law and computer science, as well as those with an interest in privacy, digital forensics, electronic evidence, legal frameworks and law enforcement.
Book Synopsis Information Exchange and EU Law Enforcement by : Anna Fiodorova
Download or read book Information Exchange and EU Law Enforcement written by Anna Fiodorova and published by Routledge. This book was released on 2018-05-16 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting an integrated approach to information exchange among law enforcement institutions within the EU, this book addresses the dilemma surrounding the need to balance the security of individuals and the need to protect their privacy and data. Providing the reader with a comprehensive analysis of information exchange tools, exploring their history, political background, the most recent legal modifications and the advantages and disadvantages of their use, it includes a comparison between different information exchange tools. Written by an author who has worked as a police officer, Home Affairs counsellor and academic, this is an important read for scholars working with EU Law, Criminal Procedure Law, and International Law as well as for practitioners who directly deal with international police cooperation or who perform criminal investigation both within and outside the EU.
Book Synopsis EU Competition Law, the Consumer Interest and Data Protection by : Federico Ferretti
Download or read book EU Competition Law, the Consumer Interest and Data Protection written by Federico Ferretti and published by Springer. This book was released on 2014-07-24 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: The legitimacy or illegitimacy of information exchanges between competitors remains a topical debate with regard to EU competition law and policy. This book reexamines the issue in the retail financial services sector, focusing on the peculiar problems that it poses for EU market integration, consumer policy and protection and the intersection with fundamental rights. It analyzes and reflects on the relevant case law and guidelines offered by the corresponding European authorities, providing a critique of the current approach and advancing the proposition that information markets themselves need attention, in addition to the markets that they serve. The book also advances new perspectives on cases in which consumers’ personal information is involved in the exchange, recognizing the inevitable interaction between EU competition law, the interests and protection of consumers and personal data protection. It suggests that the status quo under competition law is unsatisfactorily short sighted and that the EU should take a holistic approach (including information markets) to the analysis of competition law, reflecting consumer protection and fundamental rights aspects in the assessment.
Book Synopsis Taking Stock: Databases and Systems of Information Exchange in the Area of Freedom, Security and Justice by : Florian Geyer
Download or read book Taking Stock: Databases and Systems of Information Exchange in the Area of Freedom, Security and Justice written by Florian Geyer and published by CEPS. This book was released on 2008 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Exchange of Tax Information Between EU Member States and Third Countries : Privacy and Data Protection Concerns by : G.A.C. Favaloro
Download or read book The Exchange of Tax Information Between EU Member States and Third Countries : Privacy and Data Protection Concerns written by G.A.C. Favaloro and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent decades, international pressure to enhance administrative cooperation and tax transparency has led to rapid implementation of structured exchange of tax information (EoTI) frameworks. However, the substantial increase in the volume of personal data processed is leading to significant privacy and data protection concerns. This article analyses the main issues arising in respect of EoTI between EU Member States and third countries in light of European Court of Human Rights and European Court of Justice case law.
Book Synopsis Knowledge of the Law in the Big Data Age by : G. Peruginelli
Download or read book Knowledge of the Law in the Big Data Age written by G. Peruginelli and published by IOS Press. This book was released on 2019-07-23 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The changes brought about by digital technology and the consequent explosion of information known as Big Data have brought opportunities and challenges in all areas of society, and the law is no exception. This book, Knowledge of the Law in the Big Data Age contains a selection of the papers presented at the conference ‘Law via the Internet 2018’, held in Florence, Italy, on 11-12 October 2018. This annual conference of the ‘Free Access to Law Movement’ (http://www.fatlm.org) hosted more than 60 international speakers from universities, government and research bodies as well as EU institutions. Topics covered range from free access to law and Big Data and data analytics in the legal domain, to policy issues concerning access, publishing and the dissemination of legal information, tools to support democratic participation and opportunities for digital democracy. The book is divided into 3 sections: Part I provides an introductory background, covering aspects such as the evolution of legal science and models for representing the law; Part II addresses the present and future of access to law and to various legal information sources; and Part III covers updates in projects, initiatives, and concrete achievements in the field. The book provides an overview of the practical implementation of legal information systems and the tools to manage this special kind of information, as well as some of the critical issues which must be faced, and will be of interest to all those working at the intersection of law and technology.
Book Synopsis Combating Tax Avoidance in the EU by : José Manuel Almudí Cid
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Book Synopsis Analysing Loopholes in the EU's Automatic Exchange of Information and How to Close Them by : Andres Knobel
Download or read book Analysing Loopholes in the EU's Automatic Exchange of Information and How to Close Them written by Andres Knobel and published by . This book was released on 2019 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: The European Union (EU) has been making improvements to its legal frameworks relating to the collection and exchange of relevant information to help tackle illicit financial flows related to tax evasion and tax avoidance and in order to identify money associated with crime. Given the existence of flaws in the first version of the Directive on Administrative Cooperation (DAC 1), the EU has been working on amendments to the Directive in order to broaden its scope, increase the number of cases that trigger the need for the collection and exchange of information and improve the mechanisms and timeframe for those exchanges. This paper will focus on two transparency initiatives implemented at the EU level against the backdrop of the global state of play. The first one refers to the automatic exchange of financial account information pursuant to the first revision of the Directive on Administrative Cooperation (DAC 2), which relates to tax evasion (and could equally be used to tackle money laundering and corruption). The second one refers to the automatic exchange of crossborder rulings and advance price agreements (APAs) pursuant to the second revision of the Directive on Administrative Cooperation (DAC 3), which relates to tax avoidance by multinational entities. The paper will describe both frameworks, their origins and their differences by comparison with other global standards. It will also identify loopholes, shortcomings or risks and propose fixes to solve them.
Book Synopsis Ensuring Taxpayer Rights in the Era of Automatic Exchange of Information : EU Data Protection Rules and Cases by : X. Huang
Download or read book Ensuring Taxpayer Rights in the Era of Automatic Exchange of Information : EU Data Protection Rules and Cases written by X. Huang and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: With the automatic exchange of information on tax matters (AEOI) developing into the new international standard, large quantities of information have been or will be subject to cross-border transfer. As a result, data play a significant role in the mechanism. Although the European Union is equipped with various legal sources in data protection, guarantees provided to taxpayers in AEOI legal instruments need to be further developed in order to be consistent with those provided by data protection rules in the European Union. This article analyses taxpayers' right to data protection by studying the interrelationships between rules in EU Directives regarding administrative administration and those regarding data protection. Moreover, relevant Court of Justice of the European Union (CJEU) case law is discussed in light of the afore-mentioned rules, highlighting the insufficiencies of prevailing AEOI legislation in ensuring proportionality and taxpayer protection in third countries. Finally, the newly adopted General Data Protection Regulation is assessed.
Book Synopsis Exchange of Information and Bank Secrecy by : Alexander Rust
Download or read book Exchange of Information and Bank Secrecy written by Alexander Rust and published by Kluwer Law International. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 12 essays, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing on the wide effect of the mutual assistance directives of the European Union. Among the specific rules and provisions discussed are the following: the application of Article 26 OECD-Model Convention in France, Germany and Switzerland; what constitutes a "fishing expedition" and what "foreseeably relevant" means; whether information exchange requests may be refused if they are based on stolen data; the differences between money-laundering and tax fraud and between simple tax evasion and aggravated tax fraud; the scope of the fundamental right to informational self-determination; the mechanism of the EU savings and of the mutual assistance directives; differences between the exchange of information instruments at OECD level and at the level of the EU; and the role of the Global Forum's peer review process. The topics are split in four parts: Part 1 gives a general overview and the relation between tax and criminal proceedings. Part 2 looks at the EU and OECD developments. Part 3 gives country surveys: implementation in France, Germany and Switzerland. Part 4 gives an overview of taxpayer's rights.
Book Synopsis The Exchange and Protection of Personal Data by : Great Britain. Department for Exiting the European Union
Download or read book The Exchange and Protection of Personal Data written by Great Britain. Department for Exiting the European Union and published by . This book was released on 2017 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses options for the protection of personal data in the future partnership. As the UK and the EU build a new, deep and special partnership, it is essential that we agree a UK-EU model for protecting and exchanging personal data which allows free flows of data to continue between the EU and UK, and provides for ongoing regulatory cooperation and certainty for businesses and other stakeholders. This should reflect the unprecedented alignment between British and European law and recognises the high data protection standards that will be in place at the point of exit.
