The issue of data protection and data security in the (pre-Lisbon) EU third pillar

The key functional operability in the pre-Lisbon PJCCM pillar of the EU is the exchange of intelligence and information amongst the law enforcement bodies of the EU. The twin issues of data protection and data security within what was the EU’s third pillar legal framework therefore come to the fore. With the Lisbon Treaty reform of the EU, and the increased role of the Commission in PJCCM policy areas, and the integration of the PJCCM provisions with what have traditionally been the pillar I activities of Frontex, the opportunity for streamlining the data protection and data security provisions of the law enforcement bodies of the post-Lisbon EU arises. This is recognised by the Commission in their drafting of an amending regulation for Frontex , when they say that they would prefer “to return to the question of personal data in the context of the overall strategy for information exchange to be presented later this year and also taking into account the reflection to be carried out on how to further develop cooperation between agencies in the justice and home affairs field as requested by the Stockholm programme.” The focus of the literature published on this topic, has for the most part, been on the data protection provisions in Pillar I, EC. While the focus of research has recently sifted to the previously Pillar III PJCCM provisions on data protection, a more focused analysis of the interlocking issues of data protection and data security needs to be made in the context of the law enforcement bodies, particularly with regard to those which were based in the pre-Lisbon third pillar. This paper will make a contribution to that debate, arguing that a review of both the data protection and security provision post-Lisbon is required, not only in order to reinforce individual rights, but also inter-agency operability in combating cross-border EU crime. The EC’s provisions on data protection, as enshrined by Directive 95/46/EC, do not apply to the legal frameworks covering developments within the third pillar of the EU. Even Council Framework Decision 2008/977/JHA, which is supposed to cover data protection provisions within PJCCM expressly states that its provisions do not apply to “Europol, Eurojust, the Schengen Information System (SIS)” or to the Customs Information System (CIS). In addition, the post Treaty of Prüm provisions covering the sharing of DNA profiles, dactyloscopic data and vehicle registration data pursuant to Council Decision 2008/615/JHA, are not to be covered by the provisions of the 2008 Framework Decision. As stated by Hijmans and Scirocco, the regime is “best defined as a patchwork of data protection regimes”, with “no legal framework which is stable and unequivocal, like Directive 95/46/EC in the First pillar”. Data security issues are also key to the sharing of data in organised crime or counterterrorism situations. This article will critically analyse the current legal framework for data protection and security within the third pillar of the EU.

Tassazione delle partnerships internazionali: modelli domestici, disciplina convenzionale e diritto europeo

I sistemi fiscali contemporanei applicano l’imposizione diretta a persone fisiche e persone giuridiche. In ciascuno Stato tuttavia una varietà di figure intermedie, definibili non- corporate-entities, sono dotate di gradi diversi di soggettività di diritto. Fra queste rientrano le partnership. Con l’obiettivo di ricondurre la fiscalità delle partnership all’interno del regime domestico generale previsto per persone fisiche o giuridiche, ogni Stato impiega proprie regole di caratterizzazione fiscale delle partnership. Di conseguenza, ciascuno Stato può considerare le partnership fiscalmente opache o trasparenti. Ciò vale sia per le partnership domestiche che per quelle estere. Quando l’attività di una partnership domestica presenta elementi di internazionalità, gli approcci domestici di caratterizzazione fiscale interferiscono spesso con quelli adottati da altri Stati. Tali inevitabili conflitti producono un alto rischio di doppia imposizione o doppia non imposizione dei redditi internazionali. La soluzione di tale genere di problemi non trova sistematica considerazione né nei Trattati fiscali, né nei Trattati UE così come interpretati dalla CGUE. Essa resta affidata all’autonoma iniziativa di ciascuno Stato. Questo studio esamina l’imposizione diretta delle partnerships internazionali che presentino un qualche collegamento con il sistema fiscale italiano. Esso inoltre propone una comparazione con altri sistemi fiscali selezionati sulla base di alcuni criteri. La comparazione mira alla individuazione dei problemi scaturenti dalla simultanea applicazione della tassazione italiana ed estera, considerando il ruolo spesso modesto dei Trattati fiscali. Ove un Trattato includa clausole specifiche per le partnership, ne viene esaminato l’effetto. Se i Paesi considerati sono Stati membri UE, i risultati dell’analisi sono esaminati rispetto alla normativa europea, con particolare riguardo ai profili di compatibilità con le libertà del Trattato UE e con i relativi orientamenti della CGUE.

Norma contabilística e de relato financeiro 10 – custos de empréstimos obtidos

Dissertação de Mestrado submetida ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Trabalho efetuado sob a orientação do Mestre Carlos Martins

Noção de Obra no Contrato de Empreitada: Contributos da Doutrina e da Jurisprudência

Dissertação de Mestrado em Solicitaria

O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.

A dispensa de prestação de garantia em processo de execução fiscal e a prova de factos negativos da inexistência ou insuficiência de bens do executado

Dissertação de mestrado em Direito Tributário e Fiscal

Contributo para o estudo da tutela do promitente - comprador

Dissertação de mestrado em Direito Judiciário

La regulación del suicidio asistido en un Estado multicultural

Estudi elaborat a partir d’una estada a la Harvard Law School, Estats Units, entre setembre i desembre del 2005. S’ha estudiat els punts més controvertits sobre la legalització de l’eutanàsia en el context occidental. S’ha pretès analitzar la principal doctrina i jurisprudència als Estats Units, tenint en compte els pros i els contres. En un futur s’estudiarà l’estat de la qüestió a Europa per desenvolupar una recerca comparada que podria enriquir les conclusions finals.

When is Monetary Policy All we Need?

We consider optimal monetary and scal policies in a New Keynesian model of a small open economy with sticky prices and wages. In this benchmark setting monetary policy is all we need - analytical results demonstrate that variations in government spending should play no role in the stabilization of shocks. In extensions we show, rstly, that this is even when true when allowing for in ation inertia through backward-looking rule-of-thumb price and wage-setting, as long as there is no discrepancy between the private and social evaluation of the marginal rate of substitution between consumption and leisure. Secondly, the optimal neutrality of government spending is robust to the issuance of public debt. In the presence of debt government spending will deviate from the optimal steady-state but only to the extent required to cover the deficit, not to provide any additional macroeconomic stabilization. However, unlike government spending variations in tax rates can play a complementary role to monetary policy, as they change relative prices rather than demand.

The system-wide impacts of the external benefits to higher education on the Scottish economy: An exploratory “micro-to-macro” approach

The private market benefits of education, i.e. the wage premia of graduates, are widely studied at the micro level, although the magnitude of their macroeconomic impact is disputed. However, there are additional benefits of education, which are less well understood but could potentially drive significant macroeconomic impacts. Following the taxonomy of McMahon (2009) we identify four different types of benefits of education. These are: private market benefits (wage premia); private non market benefits (own health, happiness, etc.); external market benefits (productivity spillovers; and external non-market benefits (crime rates, civic society, democratisation, etc.). Drawing on available microeconometric evidence we use a micro-to-macro simulation approach (Hermannsson et al, 2010) to estimate the macroeconomic impacts of external benefits of higher education. We explore four cases: technology spillovers from HEIs; productivity spillovers from more skilled workers in the labour market; reduction in property crime; and the potential overall impact of external and private non-market benefits. Our results suggest that the external economic benefits of higher education could potentially be very large. However, given the dearth of microeconomic evidence this result should be seen as tentative. Our aim is to illustrate the links from education to the wider economy in principle and encourage further research in the field.

FDI, Trade Costs and Regional Asymmetries

We set up a trade model where three countries compete for an exogenous number of firms. Our innovation lies in the geography of the model. Of the three countries, one is the hub through which all trade takes place. First, we establish the natural geography of the region, which is given by the equilibrium distribution of industrial activity in the absence of taxes or subsidies. We then examine the implications for corporate taxes when the countries compete with each other to attract firms. We find that, even when all countries are the same size, the centrality of the hub gives it an advantage in tax setting, such that its equilibrium tax can be larger than that of the spokes and yet it still attracts a disproportionate share of industry. Thus geographic advantage in tax competition has a second dimension, centrality in addition to size.

L'effectivité des Conventions anti-corruption internationales : vers une Cour pénale internationale en criminalité économique pour punir le vol d'Etat

This doctoral thesis proposes an International Criminal Court Specialized in Economic Crime (ICC/EC) as a solution to the main obstacles to the effectiveness of international anti-corruption conventions studied. In fact, the dispute settlement systems of the international anti-corruption Conventions do not provide sufficient guarantees of effectiveness, and offenses and crimes of corruption are not under the jurisdiction of the International Criminal Court (ICC) derived from the Rome Statute of 2000. In a first part, this work analyzes seven international anti-corruption Conventions adopted between 1996 and 2003, respectively, by the Organization of American States (OAS), the Organization for Economic Cooperation and Development (OECD), the European Union (EU), the Council of Europe (CoE), the African Union (AU) and the United Nations (UN). In a second part, this study highlights a deficit of rationalization and optimization of offenses included in the conventions: an incomplete criminalization of legal persons for corruption, an equally insufficient criminalization for corruption of political leaders benefiting both from criminal and civil immunities, as well as the limited outcome of international asset recovery de-rived from corruption. Finally, given the previous analysis made, this thesis concludes with a pro-posal for an independent ICC/EC specific to economic crimes in order to overcome the major obstacles highlighted and which strongly affect the effectiveness of the international anti-corruption conventions. - Cet ouvrage de thèse doctorale propose, comme solution principale aux obstacles à l'effectivité des Conventions anti-corruption internationales étudiées, une Cour Pénale Internationale Spécialisée en Criminalité Economique (CPI/CE). En effet, les systèmes de règlement des différends des Conven¬tions anti-corruption internationales n'offrent pas suffisamment de gage d'effectivité et les délits et crimes de corruption transnationale ne sont pas de la compétence de la Cour Pénale Internationale (CPI) issue du statut de Rome de 2000. Dans un premier temps, le présent ouvrage analyse sept Conventions anti-corruption internationales adoptées entre 1996 et 2003, respectivement, par l'Organisation des Etats Américains (OEA), l'Organisation de Coopération et de Développement Economiques (OCDE), l'Union européenne (UE), le Conseil de l'Europe (CoE), l'Union Africaine (UA) et l'Organisation des Nations Unies (ONU). Dans un deuxième temps, l'ouvrage met en lumière un déficit de rationalisation et d'optimisation des incriminations que contiennent les Conventions, dont notamment : une incrimination lacunaire des personnes morales pour corruption, une incrimination tout aussi insuffisante pour corruption des dirigeants politiques au bénéfice d'immunités pénale et civile et une restitu¬tion internationale des avoirs issus de la corruption à portée limitée. Finalement, c'est au vu de l'analyse effectuée que le présent ouvrage conclut avec la proposition d'une CPI/CE indépendante et spécifique aux crimes économiques afin de pallier au mieux les obstacles majeurs mis en exergue et qui nuisent fortement à l'effectivité des Conventions anti-corruption internationales.

State Failure – A Rationale for EU Foreign Policy?

'Estats fallits' ha arribat a ser un lema popular per als acadèmics i els polítics per igual. En opinió dels governs occidentals i les institucions internacionals, els estats fallits no compleixen amb les condicions necessàries per assolir el desenvolupament econòmic i social i alhora proporcionar un terreny fèrtil per als actors violents conflictes i no estatals que participen en la delinqüència internacional. La Unió Europea té una relació de llarga data amb els països de l'Àfrica subsahariana, molts dels quals es caracteritzen per ser fallat. En aquest treball es pretén analitzar si el compromís retòric de la UE per fer front a la insuficiència de l'Estat es tradueix en un enfocament coherent davant les causes profundes de la fragilitat de l'Estat i pregunta pels factors que expliquen el compromís de la UE amb els problemes que enfronten aquests estats. Mitjançant la comparació de les polítiques europees cap a la República Democràtica del Congo, Sierra Leone i la República Centreafricana, s'argumenta que la resposta de la UE als Estats fallits es desenvolupa d'una manera incoherent esbiaixada cap a les situacions de conflicte en lloc de ser guiat per una preocupació més general per fragilitat . L'anàlisi suggereix que la participació de la UE es deu principalment a interessos coincidents en els Estats membres i de la UE.

Credible redistributive policies and migration across US States

Does worker mobility undermine governments ability to redistribute income? Thispaper analyzes the experience of US states in the recent decades. We build a tractablemodel where both migration decisions and redistribution policies are endogenous. Wecalibrate the model to match skill premium and worker productivity at the state level,as well as the size and skill composition of migration flows. The calibrated modelis able to reproduce the large changes in skill composition as well as key qualitativerelationships of labor flows and redistribution policies observed in the data. Our resultssuggest that regional di¤erences in labor productivity are an important determinantof interstate migration. We use the calibrated model to compare the cross-section ofredistributive policies with and without worker mobility. The main result of the paperis that interstate migration has induced substantial convergence in tax rates acrossUS states, but no race to the bottom. Skill-biased in-migration has reduced the skillpremium and the need for tax-based redistribution in the states that would have hadthe highest tax rates in the absence of mobility.

Managing the crises : How do Swiss municipalities react to the crisis and what explains the differences ?

Swiss municipalities are to an import ant extent responsible for their own resources. Since these resources primarily depend on income and property tax from individuals and enterprises, their budgets are likely to be directly affected by the actual crisis of the financial sector and the economy. This paper investigates how the municipalities perceive this threat and how they reacted to it or plan to do so. In a nationwide survey conducted at the end of 2009 in all 2596 Swiss municipalities, we asked the local secretaries which measures they launch in order to cope with expected losses in tax income and a possible increase of welfare spending. Do the municipalities rather rely on Keynesian measures increasing public spending and accepting greater deficits, or do they try to avoid further deficits by austerity measures and a withdrawal of planned investments? The paper shows that only a few municipalities - mainly the bigger ones - expect to be strongly hit by the crisis. Their reactions, however, do not reveal the clear patterns theory lets to expect. Preferences for austerity measures and deficit spending become visible but many municipalities take measures from both theories. The strongest explaining factor whether municipalities react is the affectedness by the crisis followed by the fact that the municipality belongs to the French speaking part of the country. Size also has an effect whereas the strength of the Social Democrats is negligible. More difficult is it, to explain what kind of measures municipalities are likely to take.