This book deals with the cooperation between Member States of the European Union in their fight against fraud. Various mechanisms exist to detect, investigate and deal with fraud directed against the financial interests of the European Union. When Member States of the European Union require one another's assistance, they can basically resort to two forms of cooperation: cooperation in administrative matters and cooperation in criminal matters. A key question is therefore which form of cooperation they should choose in any given set of circumstances. A further question is whether either form of cooperation is exclusive. The survey examines and compares the law of four jurisdictions within the European Union: the Netherlands, Germany, France and England and Wales.

European Tax Law Seventh Edition Volume II Marie Lamensch, Madeleine Merkx, Martijn Schippers, Ilona van den Eijnde Marie Lamensch is Professor of taxation at the UCLouvain and the Free University of Brussels and a lawyer at the Brussels’ Bar. She is also a member of the VAT Expert Group of the European Commission. Madeleine Merkx is Professor of indirect taxes at Erasmus University Rotterdam and a partner at the Tax Research Center of BDO the Netherlands. Martijn Schippers is Assistant Professor in customs law and indirect taxation at the Erasmus School of Law, programme coordinator of EFS’ Post-Master in EU Customs Law and member of EY’s Global Trade & Customs team in the Netherlands. Ilona van den Eijnde is Academic Teacher in customs law and indirect taxation at the Erasmus School of Law and a lawyer at EY in Rotterdam, specialized in customs, environmental & lifestyle taxation. The seventh edition of this leading textbook brings its comprehensive and systematic survey of European Indirect Tax Law up to July 2021. With its critical discussion of the EU tax rules in force and of the relevant ECJ case law, it surpasses every other edition in its clarification and analysis of the EU regulatory framework applicable to indirect taxes. The in-depth coverage of this Volume II includes: The Union Customs legislation The harmonised Union VAT legislation The harmonised Union excise and environmental tax legislation The Union administrative cooperation regulatory framework applicable to indirect taxes. Volume I of this book covers general topics of EU law relevant for taxation and EU law on direct taxation. Ben J.M. Terra (University of Amsterdam, the Netherlands, and Lund University, Sweden) and Peter J. Wattel (University of Amsterdam) wrote the first six editions of this handbook

This book looks at the interplay between criminal and other branches of public law pursuing similar objectives (referred to as 'quasi-criminal law'). The need for clarifying the concepts and the interlink between criminal and quasi-criminal enforcement is a topic attracting a lot of discussion and debate both in academia and practice across Europe (and beyond). This volume adds to this debate by bringing to light the substantive and procedural problems stemming from the current parallel or dual use of the different enforcement systems. The collection draws on expertise from academia, practice and policy; its high-quality analysis will appeal to scholars, practitioners and policymakers alike.

This book develops a conceptual framework of the principle of mutual trust in EU criminal law. Mutual trust is a household term in the EU criminal law vocabulary and is widely regarded to be a prerequisite for a successful application of mutual recognition. But despite its importance, the parameters of the concept are not clear. The book demonstrates that mutual trust is multi-faceted: combining the elements essential to a successful EU criminal law, as part of the Area of Freedom, Security and Justice. The book approaches trust from multiple angles. First, a study of social science literature. Second, a meticulous assessment of mutual trust in EU criminal law. Third, a study of trust in US interstate criminal justice cooperation. Finally, the book identifies a comprehensive approach to tackle trust related difficulties in EU criminal law. This timely book will be of great interest to anyone looking to gain a full picture of this core principle in EU criminal law.

Since the outbreak of the 2008 financial crisis, European Union (EU) institutions and Member States have engaged in a major effort to repair the architecture of economic governance of the European Economic and Monetary Union (EMU). This book takes as its starting point the unclear notion of financial stability, which only recently has received a more detailed legal analysis. It examines the evolution of the concept of financial stability during the financial crisis and provides a conceptual framework in order to demonstrate that financial stability has become a foundational objective in Europe and has set a new normative framework in EU law and policy. Arguing that financial stability is a foundational objective in EU law and policy based on certain normative instruments, this ground-breaking book provides an in-depth and original understanding of the newly developed framework to attain supranational financial stability. In its analysis of the legal implications of these new instruments, the study examines topics and issues such as the following: - the concept and normative instruments of financial stability at European level; - the renewed economic governance in Europe; - the financial assistance mechanisms developed in Europe; - the new regulatory environment for banks at European level; - the Single Supervisory Mechanism and the role of the European Central Bank (ECB) therein; and - the new framework for banking resolution, with specific focus on the Single Resolution Mechanism. The author shows in detail how an appropriate level of supranational regulation, supervision, burden-sharing and rescue measures strengthen financial stability. Thereby, the book will appeal to officials in EU institutions and agencies as well as lawyers and academics in EU law and in banking/financial law to gain a clear understanding of role of financial stability and its normative instruments in EU law and policy. Gianni Lo Schiavo is currently working as a lawyer at the ECB. He obtained a PhD in EU Law at King's College, London, and has written numerous articles and chapters in EU administrative law, EU financial/banking law and EU competition law.

The role that payments play within the general framework of financial services in the EC is indispensable for the realization of a true single European market including, inter alia, the conditions of cross-border purchasing, the legal framework of consumer protection, and the technical standards against fraud in payment systems. The Commission's New Legal Framework for payment services in the internal market - as evidenced by the EC Payment Services Directive (PSD) - represents an important step towards the completion of an initiative for a Single Euro Payments Area and, more broadly, EU-wide.

A prohibition of the abuse of dominance is an essential provision in any country's competition law. The purpose of such a prohibition is to protect competition where it is potentially weakened by the presence of dominant market players. If applied immoderately, however, this prohibition is liable to seriously harm competition rather than protect it. In this useful compilation, local practitioners and academics in twelve countries provide a detailed summary and analysis of the application of their countries' law in this area, drawing on the experience of national competition authorities in dealing with market dominance as well as a wide range of legislation, administrative regulations, and case law. Nine EU member states are covered, as are Australia, New Zealand, and the United States. Although contributors were specifically asked not to compare their national provisions with Article 82 EC, the book nevertheless provides useful insight on that article, as well. National "borderline cases", of the kind described here, help to clarify the application of Article 82 EC, especially considering that the case law on this provision is often controversial. Dealing with Dominance is a useful reference tool for the application of the national counterparts to Article 82 EC in Europe and beyond and answers a basic practical need of both national and international competition law practitioners. This book can also be seen as an especially important contribution to the comparative analysis of an increasingly crucial area of economic law.