Agents.

Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

European Convention on Human Rights – Article 10 – Freedom of expression 1. Everyone has the right to freedom of expression. This right shall include freedom to hold opinions and to receive and impart information and ideas without interference by public authority and regardless of frontiers. This article shall not prevent States from requiring the licensing of broadcasting, television or cinema enterprises. 2. The exercise of these freedoms, since it carries with it duties and responsibilities, may be subject to such formalities, conditions, restrictions or penalties as are prescribed by law and are necessary in a democratic society, in the interests of national security, territorial integrity or public safety, for the prevention of disorder or crime, for the protection of health or morals, for the protection of the reputation or rights of others, for preventing the disclosure of information received in confidence, or for maintaining the authority and impartiality of the judiciary. In the context of an effective democracy and respect for human rights mentioned in the Preamble to the European Convention on Human Rights, freedom of expression is not only important in its own right, but it also plays a central part in the protection of other rights under the Convention. Without a broad guarantee of the right to freedom of expression protected by independent and impartial courts, there is no free country, there is no democracy. This general proposition is undeniable. This handbook is a practical tool for legal professionals from Council of Europe member states who wish to strengthen their skills in applying the European Convention on Human Rights and the case law of the European Court of Human Rights in their daily work.

With the adoption of the Lisbon Treaty, the profile of human rights issues has greatly risen in relation to EU policies, whether internal or external. The EU has thereby made the commitment to ensure that all its actions are compliant with human rights, and seek to promote them. Yet, the EU's commitment has come under scrutiny, not only for its ground-breaking character, but also because recent events have put it to the test. This volume has been designed to take stock of these developments, to comprehensively discuss the conceptualization and operationalization of the EU's commitment to human rights throughout the EU's relationships, policies, actions and legislative activity, and to critically assess its outcome. This title is divided into four parts: 'Framework' presents the issues related to human rights promotion by the EU; 'Actors' delves into the relationships that play a part, at home or abroad, in regards to human rights policies and judgements; 'Policies' takes a case-study approach and systematically reviews a range of EU internal and external policies to assess their human rights impact and implementation; and finally, 'Strategies' provides an integrated assessment of the design and implementation of the EU's commitment to human rights. This book brings together essays from around the world, each discussing different aspects of EU commitment, and evaluating the extent to which the EU is delivering on it. Each chapter provides an introduction to the state of affairs, discusses opportunities and challenges, and provides recommendations. As such, it is an essential reference book on human rights policies throughout the EU and their impact throughout the world.