Why does tax have to be so taxing? The Court revisits the Franked Investment Income litigation

Examines the European Court of Justice ruling in Test Claimants in the FII Group Litigation v Inland Revenue Commissioners (C-35/11) on whether the differential tax treatment of domestic and foreign-sourced dividends in the UK was compatible with the freedom of establishment and free movement of capital principles. Outlines its guidance on how to assess this compatibility. Considers the ruling's implications for the UK tax system, the relationship between tax sovereignty and the internal market and the third-country dimension of the free movement of capital principle.

Religion, politics and law in the European Union: an introduction

EU enlargement - to countries in Central and Eastern Europe in 2004, the inclusion of Bulgaria and Romania in 2007, and increasing debates on Turkey’s membership - has dramatically transformed the European Union into a multi-religious space. Religious communities are not only shaping identities but are also influential factors in political discourse. This edited volume examines the activities of religious actors in the context of supranational European institutions and the ways in which they have responded to the idea of Europe at local and international levels. By bringing together scholars working in political science, history, law and sociology, this volume analyses key religious factors in contemporary EU architecture, such as the transformation of religious identities, the role of political and religious leaders, EU legislation on religion, and, the activities of religious lobbies. This book was published as a special issue of Religion, State and Society.

Religion, politics and law in the European Union

EU enlargement - to countries in Central and Eastern Europe in 2004, the inclusion of Bulgaria and Romania in 2007, and increasing debates on Turkey’s membership - has dramatically transformed the European Union into a multi-religious space. Religious communities are not only shaping identities but are also influential factors in political discourse. This edited volume examines the activities of religious actors in the context of supranational European institutions and the ways in which they have responded to the idea of Europe at local and international levels. By bringing together scholars working in political science, history, law and sociology, this volume analyses key religious factors in contemporary EU architecture, such as the transformation of religious identities, the role of political and religious leaders, EU legislation on religion, and, the activities of religious lobbies.

O2 v Hutchison 3G comparative advertising:European trade mark law beyond compare?

Legislation: Directive 89/104 on trade marks art.5 Directive 84/450 on misleading advertising Directive 97/55 amending Directive 84/450 concerning misleading advertising so as to include comparative advertising Case: O2 Holdings Ltd v Hutchison 3G UK Ltd (C-533/06) [2008] E.C.R. I-4231 (ECJ (1st Chamber)) *Comms. L. 155 Long, long ago a trade mark allowed a craftsman to be identified and held accountable for shoddy goods. Today in the era of the ‘Lovemark,’1 due to extensive advertising hopes and aspirations a lifestyle can be purchased with a brand. For many products a trademark is no longer merely a badge of origin but has a commercial value of its own. Through advertising an emotional attachment is created in the heart of the consumer for particular brands. Brand owners are determined that the value of this attachment be preserved and protected against any encroachment into the aura that has been painstakingly created. Comparative advertising, the allusive use of a mark, is seen by the owners of such emotive brands as likely to jeopardise the character of the brand that they have so carefully nurtured. As they have invested so heavily in creating their concept these owners want to control its use by others. There is an issue however as to how far this control ought to extend when the image is used in the marketing of a rival's goods or services.

Organized crime legislation in the European Union. Harmonization and approximation of criminal law, national legislations and the EU framework decision on the fight against organised crime, by Francesco Calderoni

Book review: Heidelberg, Dordrecht, London, and New York, Springer, 2010, 189 pp., £93.55 (hardcover), ISBN 978-3-642-04330-7, e-ISBN 978-3-642-04331-4

Ownership structure and operating performance: evidence from the European maritime industry

In this paper we examine the relation between ownership structure and operating performance for European maritime firms. Using a sample of 266 firm-year observations, during the period 2002–2004, we provide evidence that operating performance is positively related with foreign held shares and investment corporation held shares, indicating better investor protection from managerial opportunism. We also find no relation between operating performance and employee held shares, suggesting no relation between employee commitment and firms’ economic performance. Furthermore, we find no relation between operating performance and government held shares, indicating that government may not adequately protect shareholders’ interests from managerial opportunism. Finally, we do find a positive relation between operating performance and portfolio held shares for code law maritime firms but not for common law maritime firms. Results are robust after adjusting for various firm and country risk characteristics. Overall, our results on the importance of the ownership structure are new to this setting and add to a large body of evidence linking ownership characteristics to corporate performance.

Representing religion in the European Union:does God matter?

Religious actors are becoming part of the EU bureaucratic system, and their mobilisation in Brussels and Strasbourg in the last decade has increased dramatically. This book explores the mechanism and impact of religious representation by examining relations between religious practitioners and politicians in the European Union from the Second World War until today. This book seeks to answer the following questions: How do (trans)national religious groups enter into contact with European institutions? What are the rationale and the mechanisms of religious representation in the European Union? How are religious values transposed into political strategies? What impact has relations between religious practitioners, EU officials and politicians on the construction of the European Union? Examining religious representation at the state, transnational and institutional levels, this volume demonstrates that ‘faith’ is becoming an increasingly important element of the decision-making process. It includes chapters written by both academics and religious practitioners in dialogue with European institutions and will be of great interest to students and scholars of European politics, history, sociology of religion, law and international relations.

Textbook on contract law

This edition of the guide to the law of contract takes account of the implications of Internet contracting and includes discussion of the Consumer Protection (Distance Selling) Regulations 2000. Where appropriate, reference is made, for reasons of comparison, to the principles contained in thePrinciples of European Contract Law (PECL) and the UNIDROIT Principles of International Commercial Contracts.;Significant developments in contract law, both statutory and case law, are discussed, including the Contracts (Rights of Third Parties) Act 1999, the Electronic Communications Act 2000 andthe House of Lords' decisions in Alfred McAlpine Construction Ltd v Panatown Ltd and Attorney General V Blake. Other important decisions covered in this revised edition are Royal Bank of Scotland v Etridge, Barclays Bank Plc v Coleman, Barclays Bank Plc v Boulter, Avon Insurance v Swire, Zanzibar vBritish Aerospace (Lancsaster House) Ltd and Nutt v Read. In addition, there is discussion of the Unfair Terms in Consumer Contracts Regulations 1999 and the European Commission's Review of the Unfair Terms Directive, as well as coverage of Director General of Fair Trading v First National Bank. Other decisions on illegality, onerous terms, constructionand repudiation of contract are included.

European Union and Commonwealth free movement:a historical-comparative perspective

Between 1948 and 1962, approximately 600 million Commonwealth citizens had the right to enter the UK. This number decreased throughout the 1960s and 1970s, as a series of Acts of Parliament altered the rights and definitions of Commonwealth citizens. To date, the European Union has extended the right to over 500 million citizens and residents of member-states to enter the UK. This new trend has been met with perceptions of threat to national cultural and economic resources. Reactions to Commonwealth immigration were similarly negative. This paper examines parallels between EU immigration today and Commonwealth immigration of the past. It argues that the fears expressed, both in the literature of the 1960s and 1970s and in contemporary society, reflect a fear of persons who are seen as ‘other’ but who must, by law, be defined as fellow-citizens and afforded the attendant rights. We argue that theorists of free and freer movement must acknowledge these local concerns in order to strengthen their theory and enable a more liberal treatment of immigration policy in the UK and beyond.