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On 24 January 2024, the Committee on Legal Affairs approved the compromise text of a proposal to amend the Statute of the Court of Justice of the EU (CJEU). The reform will transfer preliminary reference cases (Article 267 of the Treaty on Functioning of the European Union – TFEU) from the Court of Justice (CJ) to the General Court (GC) in five distinct areas (VAT; excise duties; the Customs Code and tariff; passengers' rights to compensation and assistance; and the greenhouse gas emissions allowance ...

In recent years, European Court of Justice (ECJ) case law has been playing an increasingly pivotal role in the development of the emerging common minimum standards of judicial independence, binding on the EU Member States as a matter of Union law. The ECJ has based its case law primarily on Article 19 of the Treaty on European Union (TEU), which requires Member States to provide for effective judicial protection in areas covered by EU law, on Article 47 of the Charter of Fundamental Rights of the ...

The Van Gend & Loos and Costa v ENEL cases, decided on 5 February 1963 and 15 July 1964, respectively, are commonly considered the two building blocks of EU law as an autonomous legal order with direct effect before national courts and primacy over national law. However, there is a third important case, decided between the other two, without which neither direct effect nor primacy of EU law would be considered binding doctrines. On 27 March 1963, on a preliminary reference from the Dutch customs ...

The study analyses the repercussions of the judgment of the German Federal Constitutional Court of 5 May 2020. It puts the decision into context, makes a normative assessment, analyses possible consequences and makes some policy recommendations.

Mutual recognition of goods

Briefing 25-04-2019

The revision of the regulation on mutual recognition of goods was announced in the 2015 Single Market Strategy. The Commission adopted its proposal in December 2017, which aimed to revise previous rules dating from 2008. This regulation aims to improve the rules governing the trade of goods in the single market. Intra-EU trade remains twice as big as extra-EU trade, and is rising constantly. This is, in large part, due to free movement of goods in the EU, which is based on either harmonised product ...

The present work provides a study of analysis of the EU Court of Justice’s Polbud judgment on the cross-border conversion. It has been commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the JURI Committee. This study focuses on the implications of the judgment for the freedom of establishment of companies across the EU, including the potential risk of “forum and tax shopping” as well as for the protection of creditors, minority ...

In the European Union, several institutions, agencies and other bodies (collectively referred to as 'EU authorities') are concerned with preventing and combating fraud related to the EU budget. These EU authorities, and the activities they carry out – including policy-making, monitoring and operational tasks – make up a multi-layered network in which Member States and international organisations are also included. At the domestic level, national authorities contribute by detecting, prosecuting and ...

The free movement of goods is one of the four fundamental freedoms of the EU – together with services, capital and people – and a cornerstone of the single market. The rationale of an open market throughout the EU has always been to assist economic growth and competitiveness and therefore promote employment and prosperity. Legislation on the single market for goods (based mainly on Article 28 of the Treaty on the Functioning of the European Union, TFEU) aims at ensuring that products placed on the ...

The legal framework for virtual currencies, such as bitcoin, is still far from clear. One controversial aspect is the status of bitcoins under tax law. In a 2015 judgment, the CJEU provided clarification on the status of bitcoins for the purposes of value added tax.

On 7 October 2016, Morocco went to the polls for national parliamentary elections. This was the second time that Morocco had held national elections since the 'Arab Spring' had touched it in February 2011. Since the 2011 public protests, a number of constitutional reforms, introduced by King Mohammed VI, have made significant changes to electoral and administrative law. Morocco's Islamic Justice and Development Party (PJD), which won the national elections in 2011, lost to the Authenticity and Modernity ...