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E. Letta, président du Conseil des ministres en Italie de 2013 à 2014, se confie à S. Maillard, directeur de l'Institut Jacques Delors, sur le projet européen et la démocratisation de son fonctionnement. Il évoque tour à tour la crise de l'euro, celle des migrants, Bruxelles et le Brexit, entre autres

BPB9999 --- BPB1801 --- Union européenne --- Europese unie --- europese unie --- euro --- nationalisme --- union europeenne --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- Union européenne

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This book deals with the challenges of tax transparency. It presents the collective work conducted under the auspices of the European Association of Tax Law Professors (EATLP) in connection with the 2018 Congress held in Zürich, with Professors Funda Başaran Yavaşlar and Johanna Hey acting as general reporters. Parts I to IV of the book present the general report on tax transparency, with a focus on four major aspects: (i) the notion and concept of tax transparency; (ii) instruments of transparency towards the tax administration; (iii) transparency and publicity; and (iv) limitations to transparency and protection of the taxpayer. Several topical reports relating to these issues are also presented. Part V of the book describes the national practices followed by 28 EU and non-EU jurisdictions and presents the most interesting questions raised on tax transparency in the contemporary tax world.

europese unie --- union européenne --- Taxation --- Transparency in government --- Law and legislation --- Union européenne --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- Taxation - Law and legislation - Congresses --- Taxation - Congresses --- Transparency in government - Congresses --- Europese Unie

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The Sovereign debt crisis pushed the EU to take a new step to the common financial rules. After some years of « soft budgetary carefreeness », the European Budgetary Treaty boosted the movement of budgetary convergence in the EU. The « Six Pack » and the « Two Pack » consolidated the effectiveness of a new European budgetary order founded by the Maastricht Treaty and the Stability and Growth Pact. Even if mechanisms adopted by the Member States are formally different in law, conditions of European budgetary orthodoxy have been definitively hardened. This new rigor has a great impact on all the public administrations, as defined by the European Accounts System and Eurostat. The EU is a key-player of the budgetary game. This great power makes the EU accountable to the general economic situation within Europe and amongst all Member States. Budgetary regulation must be conciliated with preservation of some investment means to develop potential growth on the continent. « Giant in law », the EU has to be responsible from an economic point of view. The problem is that, from a budgetary standpoint, the EU remains a « dwarf ». The European general budget is about 1% of the EU gross national income. The budgetary power of the EU is less than one twentieth of the USA federal financial power. Balance between « budgetary dwarf « and « giant in law » is characteristic of « adolescence » of the EU finances. Natural consequence of this situation, the EU capacities for redistributing and stabilization are still relatively limited. To overtake this powerlessness, the EU has used no budgetary tools by appealing to the European Investment Bank and the European Investment Fund. However, the ability of the EU to support public investment is not sufficient today to promote an authentic economic relaunching policy and to support the global competition, especially with the USA and China. With a « powerful brake » and a « poor accelerator », the risk is the European public investments continue to stand by. This is the investment paradox of the European budgetary order. Will the next negotiation on the multiyear financial framework post 2020 be able to change the point ? It is not sure, especially in the Brexit context. Negotiating an European financial agenda is always long and difficult. But, the exit of the United Kingdom could makes the game more disputed than ever. A thing is clear : beyond the technical and financial sizes of the new roadmap proposals established by the Commission, the democratic control of the European Parliament is still limited. The EU budgetary framework and timetable are too inert, not enough reactive, far from European citizens actually. In the historical moments we live, it is certainly a strategic mistake to not involve much more citizens and their representatives in the crucial negotiation on the long-term finances of the EU. This is the technocratic risk of the new European budgetary order

Public finance --- Financial law --- European Union --- E-books --- BPB1811 --- Union européenne --- Budget --- Budget de l'UE --- STRADALEX --- begroting --- budžets --- talousarvio --- rozpočet --- eelarve --- Haushaltsplan --- буџет --- presupuesto --- buxhet --- költségvetés --- budget --- proračun --- buget --- biudžetas --- buiséad --- bilancio --- προϋπολογισμός --- бюджет --- orçamento --- budżet --- baġit --- anslagspost --- linea di bilancio --- budžet --- Etat --- categoria orçamental --- línea presupuestaria --- rubrica orçamental --- begrotingspost --- буџетска категорија --- θέση του προϋπολογισμού --- ligne budgétaire --- költségvetési tétel --- budgetkonto --- poste budgétaire --- κονδύλιο του προϋπολογισμού --- bilancio di previsione --- Haushaltslinie --- Haushaltsposten --- partida presupuestaria --- budgetpost --- költségvetési sor --- begrotingslijn --- bilancio preventivo --- utgiftsram --- voce di bilancio --- буџетска ставка --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- orçamento da UE --- budżet UE --- baġit tal-UE --- буџет ЕУ --- presupuesto de la UE --- rozpočet EÚ --- EU's budget --- Haushaltsplan der EU --- proračun EU-a --- buxhet i BE-së --- buget al UE --- ES budžets --- προϋπολογισμός της ΕΕ --- EU:s budget --- rozpočet EU --- бюджет на ЕС --- EU:n talousarvio --- EU-begroting --- буџет на ЕУ --- ELi eelarve --- proračun EU --- EU budget --- ES biudžetas --- bilancio dell'UE --- uniós költségvetés --- presupuesto de la Unión Europea --- rozpočet Európskej únie --- eurobilancio --- proračun Evropske unije --- proračun Europske unije --- budżet Unii Europejskiej --- orçamento da União Europeia --- buxhet i Bashkimit Europian --- bilancio dell'Unione europea --- EU-budget --- Европски буџет --- buxhet i Komunitetit --- Eiropas Savienības budžets --- European Union budget --- rozpočet Evropské unie --- begroting van de Europese Unie --- unionin talousarvio --- az Európai Unió költségvetése --- буџет на Европската Унија --- бюджет на Европейския съюз --- Euroopa Liidu eelarve --- buxhet i KE-së --- budget de l'Union européenne --- Euroopan unionin talousarvio --- baġit tal-Unjoni Ewropea --- Haushaltsplan der Europäischen Union --- Europos Sąjungos biudžetas --- buget al Uniunii Europene --- προϋπολογισμός της Ευρωπαϊκής Ένωσης --- BPB9999. --- Finances publiques --- Union économique et monétaire. --- Pacte de stabilité et de croissance (1997) --- Droit --- Contrôle --- boekhouding --- europe --- comptabilite --- europa --- Europese unie --- Financiën --- Finance, Public --- Law and legislation --- buiséad an Aontais Eorpaigh --- Union européenne --- budget de l'UE --- European Union.

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1. Introduction - 2. Traits saillants des systèmes de droit administratif des états membres de la communauté européenne - 3. Soumission à la loi et liberté de décision - 4. Le principé d'égalité et le principe de non-discrimination s'imposent à toute action souveraine - 5. Le principe de proportionnalité - 6. Sécurité juridique et protection de la confiance légitime - 7. Principes de procédure administrative inhérents à l'Etat de droit - 8. Conclusion

Administrative law --- European Union --- Administrative procedure --- Droit administratif --- Procédure administrative --- European Economic Community countries --- Droit administratif européen --- --administratief recht --- europees gemeenschapsrecht --- BPB0908 --- Union européenne --- -342.4 --- Ue1 --- Administration --- Law, Administrative --- Public administration --- Public law --- Constitutional law --- droit administratif --- droit communautaire europeen --- Bestuursrecht --- Europese unie --- Law and legislation --- administratief recht --- --Administrative law --- Procédure administrative --- European Union countries --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- forvaltningsret --- hallinto-oikeus --- Verwaltungsrecht --- Derecho administrativo --- haldusõigus --- e drejtë administrative --- direito administrativo --- správní právo --- diritto amministrativo --- διοικητικό δίκαιο --- административно право --- upravno pravo --- förvaltningsrätt --- drept administrativ --- správne právo --- administracinė teisė --- управно право --- bestuursrecht --- prawo administracyjne --- administrative law --- közigazgatási jog --- liġi amminisitrattiva --- administratīvās tiesības --- administrativní právo --- államigazgatási jog --- dlí riaracháin --- Droit administratif (droit européen) --- Droit comparé --- Union européenne --- -Droit administratif (droit européen)

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À une époque où parler d’Europe se résume à pointer du doigt ce qui ne fonctionne pas ou ce qui n’existe pas, il est important de montrer que la construction européenne n’est pas un vain mot, même si elle prend du temps. C’est l’ambition de cet ouvrage de montrer de manière synthétique les principales réalisations des politiques européennes. On s’apercevra que le travail réalisé est considérable, tant en matière monétaire, commerciale, de concurrence qu’en matière de transports ou d’agriculture, mais également de protection des consommateurs ou de protection de l’environnement. Il l’est d’autant plus que, dans une partie préliminaire, on aura constaté que les États membres ont limité les capacités financières de l’Union, alors que comme chacun sait l’argent est le nerf des politiques. Certes, tout n’est pas parfait ni complètement achevé. Précisément, l’ouvrage s’efforce de mettre en perspective les réalisations pour replacer chaque politique dans son histoire et dégager les futurs tendances et défis. À cet égard, cette deuxième édition s’est efforcée de présenter les conditions et perspectives des récentes crises que l’Europe a dû affronter et continue à gérer, qu’il s’agisse du Brexit ou de la crise pandémique et ses conséquences budgétaires et financières. De surcroît, l’exposé de l’état des réalisations passe par un examen des textes mais également par celui des nuances apportées par la jurisprudence. Enfin, au-delà du caractère très fourni du matériau scientifique qui accompagne les développements, des graphiques ou des définitions permettent de rendre plus clair ce qui peut apparaître complexe. Au total, tout honnête homme désireux de se faire une idée exacte de comment fonctionne cette Union européenne dont paradoxalement il entend peu parler mais qu’il rencontre un peu partout pourra trouver dans cet ouvrage les éléments nécessaires à la formation de sa propre opinion

Politique communautaire --- Union européenne --- BPB1612 --- STRADALEX --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- politika tal-UE --- unionin politiikka --- EU policy --- politika EÚ --- политика на ЕУ --- política da UE --- uniós politika --- ES politika --- πολιτική της ΕΕ --- liidu poliitika --- EU-beleid --- beartas an Aontais Eorpaigh --- политика на ЕС --- politika EU-a --- politikë e BE-së --- EU-Politik --- política de la UE --- политика ЕУ --- EU-politik --- politika EU --- polityka unijna --- politica UE --- politica dell'UE --- κοινοτική πολιτική --- politica CE --- Kopienas politika --- política comunitaria --- politique de l'Union européenne --- politika Skupnosti --- Gemeinschaftspolitik --- политика на Общността --- политики на Европската Унија --- política comunitária --- yhteisön politiikka --- politika Spoločenstva --- politika Zajednice --- politika Europske unije --- politika Společenství --- EF-politik --- communautair beleid --- EG-beleid --- politica comunitaria --- közösségi politika --- ühenduse poliitika --- gemenskapspolitik --- Bendrijos politika --- Community policy --- политика Заједнице --- politică comunitară --- polityka wspólnotowa --- fællesskabspolitik --- politique communautaire --- BPB2010 --- Politique et gouvernement --- Law --- Droit --- European Union. --- European Union countries --- Pays de l'Union européenne --- Politics and government --- EPUB-ALPHA-P EPUB-LIV-FT LIVDROIT STRADA-B --- Union européenne --- an tAontas Eorpach