Is the Spanish Inheritance and Gift Tax incompatible with the free movement of workers and capital?: The reasoned opinion of the EU Commission IP/10/513

The aim of my speech is answering to the question if the Spanish Inheritance and Gift Tax is incompatible with the free movement of workers and capital. We are going to pay special attention to the European Commission’s request to Spain to change its Inheritance and Gift Tax provisions for Non-Residents or Assets held abroad. In order to answer to the question mentioned above five points will be explained. At first place I am going to describe the infrengement procedure established in the Article 258 that the EU Commission can follow when a Member State doesn’t comply with Community Law. At second place, we are going to explain what is the content of the EU Commission delivered on 5th of may 2010 regarding the spanish Inheritance and Gift Tax. Then, we will analise what establishes the Community Law regarding the freedom of workers and capital and how they are understood by the EU Court of Justice in similar cases. Finally, we are going to provide possible amendments that Spain could undertake.

Motion compensation strategies in magnetic resonance imaging.

Image quality in magnetic resonance imaging (MRI) is considerably affected by motion. Therefore, motion is one of the most common sources of artifacts in contemporary cardiovascular MRI. Such artifacts in turn may easily lead to misinterpretations in the images and a subsequent loss in diagnostic quality. Hence, there is considerable research interest in strategies that help to overcome these limitations at minimal cost in time, spatial resolution, temporal resolution, and signal-to-noise ratio. This review summarizes and discusses the three principal sources of motion: the beating heart, the breathing lungs, and bulk patient movement. This is followed by a comprehensive overview of commonly used compensation strategies for these different types of motion. Finally, a summary and an outlook are provided.

Growth, unemployment and wage inertia

We introduce wage setting via efficiency wages in the neoclassical one-sector growth model to study the growth effects of wage inertia. We compare the dynamic equilibrium of an economy with wage inertia with the equilibrium of an economy without wage inertia. We show that wage inertia affects the long run employment rate and that the transitional dynamics of the main economic variables will be different because wages are a state variable when wage inertia is introduced. In particular, we show non-monotonic transitions in the economy with wage inertia that do not arise in the economy with flexible wages. We also study the growth effects of permanent technological and fiscal policy shocks in these two economies. During the transition, the growth effects of technological shocks obtained when wages exhibit inertia may be the opposite from the ones obtained when wages are flexible. In the long run, these technological shocks may have long run effects if there is wage inertia. We also show that the growth effects of fiscal policies will be delayed when there is wage inertia.

Institutional Balance in the EU. The Prodi Administration as a Reforming Commission

The essay looks at the Prodi Commission (1999-2004) in the context of the institutional balance in the European Union. Not only did Prodi come into office at a time of unprecedented weakness of the Executive, but the Commission operates within a changing institutional equilibrium, one made more precarious by the shifting political disposition of the Member States

Pilot HIA of European Employment Strategy in Ireland

This pilot Health Impact Assessment (HIA) exercise was conducted as part of the ‘Policy Health Impact Assessment for the European Union’, commissioned by the European Commission ’s Directorate Generale Health and Consumer Protection (DG Sanco). The project is coordinated by Liverpool University and the research partners are from Ireland, Germany and the Netherlands. The aim of the European project is to develop a HIA methodology for assessing the health impacts of EU policies and activities. The purpose of the pilot HIA in Ireland was to test the methodology produced in the first phase of the project in 2002. The policy chosen for assessment was the European Employment Strategy. The Irish pilot used a range of methods suggested in the draft methodology but concentrated particularly on the participatory aspects of HIA. A key stakeholder group with knowledge of employment (including decision makers in labour market policy) was established to provide expert advice and support. Other methods used included policy analysis, information gathering from key informants, community profiling (including demographic and labour force data), data analysis, literature review, the production of a report and the development of recommendations.

Facing the challenge: The impact of the recession and unemployment on men's health in Ireland

The economic recession with its accompanying rise in unemployment rates is linked to extremely adverse effects for men’s mental health. This research report Facing the Challenge – The Impact of the Recession and Unemployment on Men’s Health in Ireland identifies a strong expectation of increased mental health problems for men given the very strong correlation between unemployment and male mental ill health. The report is the result of a research and consultation process carried out, in Northern Ireland and the Republic of Ireland, by Nexus Research Co-operative on behalf of IPH. 93% of frontline organisations, North and South, in contact with unemployed men linked health challenges to unemployment and recession and all organisations surveyed noted adverse health challenges for men they work with. In addition to health challenges being higher for unemployed men, they were also very high for men who saw themselves as being threatened with unemployment. The organisations surveyed and the men who were interviewed identified the challenges to health as:•    High levels of stress or anxiety•    Dependency on or over-use of alcohol/other drugs•    Deterioration in physical health•    Development of conflict in family or close personal relationships•    Isolation (including sharing or communicating problems)•    A reluctance to approach services or seek help

IPH response to EU Commission consultation on EU role in global health

The European Commission launced a public consultation iin October 2009 on stakeholder views regarding the rationale, scope and strategic objectives for an EU role in global health. The Institute of Public Health in Ireland (IPH) aims to improve health on the island of Ireland by working to combat health inequalities and influence public policies in favour of health.  The Institute promotes cooperation between Northern Ireland and the Republic of Ireland in public health research, training and policy advice. IPH also contributes to a number of European networks and projects and is a member of the International Association of National Public Health Institutes (IANPHI). IPH welcomes the opportunity to respond to the European Commission consultation on the role of the EU in global health.

Annual Report to the Equality Commission 01-02 (PDF 103 KB)

The Department and its associated bodies are committed to jointly taking forward the Statutory equality obligations placed on them by Section 75 of the Northern Ireland Act 1998. This has involved collaboration in drafting and submitting their Equality Schemes and then in jointly conducting a 2-stage consultation exercise on the equality implications of our policies. Stage 1 papers were issued in November/December 2000 seeking views, amongst other things, on the equality implications of our policies, and a composite Stage 2 paper in April 2001setting out the conclusions reached on the screening of policies and proposals for an Equality Impact Assessment programme. åÊ

Annual Report to the Equality Commission 02-03 (PDF 259 KB)

The Department of Health, Social Services and Public Safety is committed to report annually on progress towards implementing its statutory equality duties and related commitments set out in the Departments Equality Scheme. This Annual Report has been produced to meet the standards set out by the Equality Commission, and will assist the Commission in compiling its own annual report, as required by sub paragraph 5(1) (b) of schedule 8 to the Act. åÊ

Annual Report to the Equality Commission 03-04 (PDF 212 KB)

The Department’s Equality Scheme makes explicit the Minister’s and top management’s commitment to fulfil the Department’s statutory equality duties. This commitment is integrated into the Department’s work and clearly seen in its planning processes. Objectives and targets relating to Section 75 obligations feature in the Department’s strategic and operational plans, and the annual business plans of Directorates and Branches. Officials, where appropriate, include specific equality related targets or actions in their personal objectives which are subject to appraisal in the annual performance review. åÊ

Annual Report to the Equality Commission 04-05 (PDF 187 KB)

The Department’s Evaluation and Equality Unit provides advice and guidance to colleagues throughout the Department who are planning and undertaking reviews and evaluations of programmes, services and policies, and provides guidance and information to support the policy-making processes. In carrying out this function the Unit has continued to help colleagues to mainstream equality considerations into decision-making, reviews and evaluations from the earliest stages of these processes. åÊ