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Is the procedural autonomy of EU Member State a myth or a reality? What should this concept be taken to mean? Starting from the analysis of requirements and principles regulating, generally speaking, the relationships between Member States’ and EU law, this book provides a definition of procedural autonomy able to account for the concept’s inherent limits. Out of an analysis of the more relevant EU jurisprudence, the author identifies the rationale underlying the interventions of the ECJ on issues of procedural autonomy and the common logic that emerges from it; and reveals how, in an unchanged context of ‘procedural autonomy’ of the Member States, national procedural law becomes more and more ‘functionalized’ to the requirements of effectiveness of substantive EU law. As such, we should speak of a ‘functionalized procedural competence’ rather than of procedural autonomy. But this is by no means a case of “Paradise Lost.” The book includes a foreword by Prof. Jürgen Schwarze, one of the founding fathers of European Administrative Law.

International and municipal law --European Union countries. --- Procedure (Law) --European Union countries. --- International and municipal law --- Procedure (Law) --- Law - Non-U.S. --- Law - Europe, except U.K. --- Law, Politics & Government --- European Union. --- E.U. --- European Law. --- Auslegung. --- Mitgliedsstaaten. --- Zuständigkeit. --- Europäische Union. --- Recht. --- Law. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Private International Law, International & Foreign Law, Comparative Law. --- Private International Law, International & Foreign Law, Comparative Law . --- Law—Europe. --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Civil law --- Europäische Union

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The global economy brings us into a new world of legal players and legal transac- 1 tions. Corporations from many countries and divergent cultural backgrounds - come our partners for business and investment. Therefore, it is indispensable to know the main principles of other countries’ corporate governance structures. Some remarkable developments have taken place in the European Union (EU) in recent times: the EU now comprises 27 Member States after Cyprus and several other Eastern and Southeastern European States became members in 2004 and with Romania and Bulgaria joining the EU in January 2007. Company law h- monisation is once again high on the agenda of the EU; the first European C- panies (SE) started to do business at the end of 2004; and every day more and more cross-border trade takes place within the EU. This book aims to provide the reader with a basic understanding of the German corporate governance system. It offers an overview of German corporations law and explains the interrelationship among the various organs required for German public corporations. It also gives an overview of recent corporate governance - velopments in Germany. The German system of employee codetermination and its future is dealt with in detail, while we also focus on accounting as the docum- tary proof of good corporate governance.

Corporate governance --- Gouvernement d'entreprise --- Law and legislation --- Droit --- Law, General & Comparative --- Industrial Management --- Management --- Law, Politics & Government --- Business & Economics --- -Corporate governance --- -346.0660943 --- Eb6deu --- Governance, Corporate --- Industrial management --- Directors of corporations --- Law. --- Management. --- Commercial law. --- Private international law. --- Conflict of laws. --- International law. --- Comparative law. --- Commercial Law. --- Private International Law, International & Foreign Law, Comparative Law. --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Law of nations --- Nations, Law of --- Public international law --- Law --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Legal polycentricity --- Business --- Business law --- Commerce --- Law, Commercial --- Mercantile law --- Law merchant --- Maritime law --- Administration --- Industrial relations --- Organization --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Jurisprudence --- Legislation --- Civil law --- Private International Law, International & Foreign Law, Comparative Law .

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The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organisations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large business; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered extensively by leading authors.

Corporations --- Corporate governance --- Taxation --- Law and legislation --- Governance, Corporate --- Industrial management --- Directors of corporations --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Tax accounting. --- Business Taxation/Tax Law. --- International Economic Law, Trade Law. --- Private International Law, International & Foreign Law, Comparative Law . --- Finance, Public --- Accounting --- corporate governance --- impot des societes --- 336.01 --- 336.214 --- 658.40 --- AA / International- internationaal --- financieel beheer ondernemingen --- vennootschapsbelasting --- Overheidsbemoeiing op economisch gebied --- Belastingstelsel van de genootschappen --- Financieel beheer van de bedrijven: algemeenheden --- gestion financiere des entreprises --- Tax laws. --- International law. --- Trade. --- Private international law. --- Conflict of laws. --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Law --- Legal polycentricity --- Law of nations --- Nations, Law of --- Public international law --- Tax laws --- Tax legislation --- Tax regulations --- Civil law --- Business tax --- Trade regulation. --- Comparative law. --- Business Taxation and Tax Law. --- Private International Law, International and Foreign Law, Comparative Law. --- Taxation. --- Law and legislation. --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Regulation of trade --- Regulatory reform --- Trade regulation --- Commercial law --- Consumer protection --- Deregulation

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The present volume compiles the German National Reports on Public Law that are to be presented at the XVIIth Congress of the International Academy of Comparative Law, which will take place from 16 – 22 July 2006 in Utrecht, the Netherlands. By publishing the conference report before the conference itself has taken place, we hope to enable interested scholars and practitioners to gain information in greater - tail as it will be possible during the conference, and in this way to stimulate and inspirit the overall discussion. The Congress, like its predecessors, will bring together academics and practitioners from all over the world and thus offer an excellent opportunity for discussion and comparison on a wide range of current and interesting issues. The articles of this volume map out the current situation and doctrinal ramifications of a specific comparative project, as designed by the Congress organisers. Each contributor provides both a full picture of the subject area and sets out his or her view on the topic, which will, given our experiences from the previous conferences, stimulate and enrich the discussions at this year’s conference. This volume contains eight reports focussing on specific topics of G- man Public Law and two dealing with questions of European Constitutional Law.

Law. --- European Law/Public International Law. --- International & Foreign Law/Comparative Law. --- Comparative law. --- Public law. --- Droit --- Droit comparé --- Droit public --- BPB0802 --- 342.4 <43> --- 342.4 EU --- 342.4.04 --- Grondwet--Duitsland voor 1945 en na 1989 --- Grondwet--EU --- Grondwetsherziening. Staatshervorming --- Constitutional law -- European Union countries -- Congresses. --- Constitutional law -- Germany -- Congresses. --- Constitutional law --- Law - Non-U.S. --- Law - Europe, except U.K. --- Law, Politics & Government --- 342.4.04 Grondwetsherziening. Staatshervorming --- 342.4 EU Grondwet--EU --- 342.4 <43> Grondwet--Duitsland voor 1945 en na 1989 --- Private international law. --- Conflict of laws. --- International law. --- European Law. --- Private International Law, International & Foreign Law, Comparative Law. --- Comparative jurisprudence --- Comparative legislation --- Jurisprudence, Comparative --- Law, Comparative --- Legislation, Comparative --- Law of nations --- Nations, Law of --- Public international law --- Law --- Choice of law --- Conflict of laws --- Intermunicipal law --- International law, Private --- International private law --- Private international law --- Legal polycentricity --- Acts, Legislative --- Enactments, Legislative --- Laws (Statutes) --- Legislative acts --- Legislative enactments --- Jurisprudence --- Legislation --- Civil law --- Private International Law, International & Foreign Law, Comparative Law . --- Law—Europe.