EU responsibility law and international responsibility law for human rights violations after the accession of the EU to the European Convention on Human Rights: the remaining questions

Daniela Cardoso
LL.M Law in a European and Global Context, Católica Global School of Law

Considering the major feature that underpins the European project – the creation and consolidation of the internal market – the European Union (hereafter EU) is not truly a human rights organisation. Indeed, it may be designated as a regional economic integration organization (REIOs).[1] Nonetheless, respect for human rights is a condition of the lawfulness of Community acts.[2] In fact, the need to give a more consistent protection to human rights is firmly rooted in the Draft Agreement on the Accession of the EU to the ECHR, adopted in July 2011.[3]

With the accession of the European Union (EU) to the European Convention on Human Rights (ECHR), the allocation of responsibility between Member States and the EU embraces new challenges, partly motivated by the existing contradictions between the international framework on responsibility for human rights violations and the special EU law of responsibility.

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Article 106(1) TFEU ready for duty again; the CJEU’s judgment in the DEI case

Jose Manuel Panero Rivas
MA in Economics for Competition Law, King’s College London, LL.M in European Law, College of Europe, Bruges

On 17 July 2014 the Court of Justice (CJEU) delivered its much awaited judgment in the DEI case.[1] This was a very important case for the future of Article 106(1) TFEU, and the CJEU’s judgment certainly met expectations.

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Scottish Independence and EU Membership

Amanda Spalding
PhD Candidate at King’s College London

The referendum on Scottish Independence is due to take place on the 18th of September.  One of the most politicized and contentious issues raised by this referendum is the question of how and whether Scotland would qualify for EU membership if it were to secede from the United Kingdom. The Scottish government has argued that a simple Treaty change would be sufficient, whereas the UK government has warned that the process would be long and complex. In this article, I shall attempt to give an overview of both positions.

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Does the UK – Italy Treaty violate European law? Reflection in the light of new tax transparent funds introduction

Marco Guerra, LLM University of Milan; LLM Student, King’s College London
Alin Fouladvand, MSc Risk and Finance, London School of Economics

Introduction

On July 17, 2012, the Finance Bill 2012, amending the Corporation Tax Act 2010, introduced the Tax Transparent Fund (hereinafter, the “TTF”), a new authorised collective investment scheme structure. The aim of the TTF is to attract overseas investment into the United Kingdom and positively reinforce the UK’s reputation as a world-class financial centre. Up to now, several investors have preferred to invest through Common Contractual Funds in Ireland, Funds Common de Placement in Luxemburg or Fundsen Voor Gemene Rekening in Netherlands or, outside of Europe, through exempted limited companies in Cayman Islands.

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