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The 2007 Lugano Convention is an international treaty that regulates the free movement of court judgments in civil cases between the Member States of the EU, on one hand, and the three EFTA states (Switzerland, Norway and Iceland), on the other. The convention effectively extends the regime of quasi-automatic recognition and enforcement of judgments that was applicable between EU Member States at the time under the Brussels I Regulation (No 44/2001). Whereas the EU rules currently in force regulating ...

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which are under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. The institutional arrangements of the OCTs with the relevant EU Member States directly affect the possibility to establish policies and adopt regulations, including on taxation and money laundering. Regardless of ...

This legal study researches the influence on tax law and practice in the overseas areas of the Member States by state aid rules, secondary EU tax law and the Overseas Association Decision. The state aid rules and secondary EU tax law apply to the Outermost Regions, Gibraltar and the Åland Islands and not to the Overseas Countries and Territories and the Crown Dependencies, although the Savings Directive applies atypically. An amendment of the Overseas Association Decision might provide a solution ...

Executive summary The recently launched European Union (E.U.) mission EUNAVFOR SOMALIA (‘Operation Atalanta’) to fight piracy off the Somali coast and ensure the protection of a key E.U. Sea Line of Communication (S.L.o.C.) is a vivid example of the coming of age of European Security and Defence Policy (E.S.D.P.).1 While such a development should be applauded, the present Briefing Paper argues that the E.U. and its Member States need speed up their efforts to reform, amalgamate and put in place ...