The Rule of Law: A Critical Reappraisal

Zolo, Danilo

doi:10.1007/978-1-4020-5745-8_1

Cited by 27 publications

(12 citation statements)

References 21 publications

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“…"This should provide a solid theoretical identity for the notion of the 'rule of law,' meant as a normative and institutional structure of a modern state within which the legal system … is entrusted with the task of guaranteeing individual rights, curbing the natural tendency of political power to expand and act arbitrarily" (Zolo 2007). In other words, supporting the rule of law in the construction of the European market implies invoking the protection of individual rights as the main task of political institutions and European legal entities.…”

Section: Market Building In the Eumentioning

confidence: 99%

Market Building through Regional Integration Agreements : The EU and the ASEAN Way

Orcalli

2017

Journal of Economic Integration

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We define the internal market of a regional integration agreement as a legal order that is based on the rule of law. A regional integration agreement is a particular case of market building in that it creates a new market with new rules. The ability to change the participating institutions is essential. A key issue consists in verifying that a constitutional change is possible as well as adapting the local institutions to the new constitution. In comparing the case of the European Union and the Association of Southeast Asian Nations, we rely on the assumption that a shared goal can be achieved with different solutions that consider the starting point of participating states. In terms of the Association of Southeast Asian Nations, we consider the possible absence of centralized powers. JEL Classifications: F15, F55

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Section: Market Building In the Eumentioning

confidence: 99%

Market Building through Regional Integration Agreements : The EU and the ASEAN Way

Orcalli

2017

Journal of Economic Integration

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“…In general, legal certainty entails stjepan gadžo, irena klemenčić: time to stop avoiding the tax avoidance issue in croatia? a proposal based on recent developments in the european union financial theory and practice 38 (3) 277-302 (2014) 284 the commitment of the state to guarantee all individuals the possibility to foresee the legal consequences of their and other social subjects' behaviour (Zolo, 2007). Thus their behaviour should be governed by law, i.e.…”

Section: Gaar and The Balance Of Policy Objectives: Problem Of Legal mentioning

confidence: 99%

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

Gadžo¹,

Klemenčić²

2014

fintp

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stjepan gadžo, irena klemenčić: time to stop avoiding the tax avoidance issue in croatia? a proposal based on recent developments in the european union financial theory and practice 38 (3) 277-302 (2014) 278 Abstract The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti-avoidance rule (GAAR), a keystone of anti-avoidance policies in other countries. The authors propose the introduction of a specific GAAR, based on recent developments in the European Union (EU), in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of the Croatian tax system. The proposal is put in the context of the persistent quest for a sustainable public finance system in times of crisis.1 As cited in Perrou (2006). stjepan gadžo, irena klemenčić: time to stop avoiding the tax avoidance issue in croatia? a proposal based on recent developments in the european union financial theory and practice 38 (3) 277-302 (2014) 279 stjepan gadžo, irena klemenčić: time to stop avoiding the tax avoidance issue in croatia? a proposal based on recent developments in the european union financial theory and practice 38 (3) 277-302 (2014) stjepan gadžo, irena klemenčić: time to stop avoiding the tax avoidance issue in croatia? a proposal based on recent developments in the european union financial theory and practice 38 (3) 277-302 (2014) 298 references

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“…U suvremenim liberalnim demokracijama pravna je sigurnost ne samo jedan od glavnih elemenata pravne države, već i, u užem porezno-pravnom kontekstu, jedno od temeljnih načela oporezivanja, poznato već i u djelu Adama Smitha (Tooma, 2008.). U skladu s ovim načelom država pojedincima jamči mogućnost predviđanja pravnih implikacija vlastitog djelovanja i djelovanja drugih subjekata (Zolo, 2007.). Stoga njihovo ponašanje mora biti uređeno pravom, odnosno pravilima koja pružaju prikladne smjernice (Atkinson, 2012.).…”

Section: )unclassified

Analiza normativnog okvira za sprječavanje zakonitog izbjegavanja poreza u Hrvatskoj: prijedlog izmjena u skladu s pravom Europske unije

Gadžo¹,

Klemenčić²

2014

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U ovom se radu, uzimajući u obzir više ciljeva porezne politike, analizira pristup izbjegavanju poreza u Hrvatskoj te ukazuje na njegove postojeće nedostatke. Ističe se kako Hrvatska tek treba razviti koherentan normativni okvir za sprječavanje izbjegavanja poreza. U tom smislu posebno se ističe nedostatak općeg pravila protiv izbjegavanja poreza, ključnog instrumenta poreznih sustava mnogih svjetskih država. Autori predlažu uvođenje općeg pravila u hrvatsko porezno zakonodavstvo, polazeći od aktualnih prijedloga i inicijativa institucija Europske unije (EU). Prijedlog je usklađen s više ciljeva porezne politike. Pritom se posebno naglašava načelo pravne sigurnosti, koje je dosad zanemareno u dinamici razvoja hrvatskog poreznog sustava. Također, autori ističu kako ovu analizu valja razmatrati u kontekstu posljednje ekonomske krize, koja dodatno nameće potrebu za stvaranjem održivog sustava javnih financija. Ključne riječi: izbjegavanje poreza, opće pravilo protiv izbjegavanja poreza, GAAR, porezno pravo Europske unije, umjetne transakcije, porezna politika * Autori zahvaljuju trojici anonimnih recenzenata na njihovim korisnim komentarima i savjetima.

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The Rule of Law: A Critical Reappraisal

Cited by 27 publications

References 21 publications

Market Building through Regional Integration Agreements : The EU and the ASEAN Way

Market Building through Regional Integration Agreements : The EU and the ASEAN Way

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

Analiza normativnog okvira za sprječavanje zakonitog izbjegavanja poreza u Hrvatskoj: prijedlog izmjena u skladu s pravom Europske unije

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