Chapter 6 Flashcards
The treaty on the European Union created what? and when?
The EU on ! November 1993
What did the treaty of Lisbon do on 13 December 2007?
Amended the Treaty on the European Union (so had reference to the EU’s charge of fundamental rights)
Amended the treaty establishing the European Community
What does the subsidiarity principle seeks to ensure what?
It seeks to ensure that decisions are taken as closely as possible to the citizen and that constant are checks are made as to whether action at the EU level is needed.
Name the 6 fundamental rights in the charter of fundamental rights
- Dignity
- Freedoms
- Equality
- Solidarity
- Citizens’ rights
- Justice
The policies of the EU are split into 3 categories, what are they?
Exclusive competence: EU has exclusive competence to make directives
Shared competence: Competence is shared between member states and the EU
Supporting competence: EU is allowed to support the actions of the member states
Name the 7 institutions of the EU
- European parliament - can adopt European directions, regulations etc - can’t initiate legislation
- European Council - where heads of state of member state meet to establish basic policies
- Council of the European Union - It adopts almost all EU legislation
- European Commission - responsible for proposing draft legislation
- Court of Justice of the European Union - Ensures interpretation and application of treaties is observed (hears actions against member states etc)
- European Central Bank
- The European Court of Auditors
True or false
Judges in the national courts cannot be judges of EU law
False - they can!
What is the primary source of EU law?
The treaty of functioning of the European Union (TFEU)
In EU Law the ‘four freedoms’ is a common term for a set of treaty provisions - what are those 4 freedoms?
Freedom of.... • Goods • Services and freedom os establishment • Persons - including free movement of workers • Capital
What does it mean when the EU law has direct effect?
It gives rise to rights or obligations which individuals and businesses may enforce before national courts
Describe what is meant by vertical and horizontal direct effect of EU law
Vertical direct effect: where an individual or business can invoke a provision against a member state
Horizontal direct effect: Where a provision may be invoked by one individual or business against another
State the ordinary legislative procedure or co-decision procedure of the EU
The European commission sends proposal to the European parliament & council of the EU
The European parliament considers the proposal / proposes amendments and sends to the Council of the EU
If agrees - adopts amended measure as legislation
If doesn’t agree - adopts a common position and remits back to European parliament
The European parliament either approves the common position / rejects it and suggests amendments
Goes back to Council of the EU and either adopts proposals or refers matter to conciliation committee
Either approved or rejected
Describe the concept of member state liability
Where damage is caused by a breach of EU law for which the member state is responsible or by the member state courts misapplying EU law
What does Article 110 TFEU impose
It has a direct effect and means that where imported goods are similar to domestic good they cannot be discriminated against in the national tax regime
In relation to the harmonisation of taxation, there are 3 main principles at play - what are they?
- The non-discrimination principle
- The tax cohesions principle (there is a clear link between a tax benefit and tax cost in a tax system)
- The principle of non-restriction in tax cases(prohibits national measures which restrict freedom of establishment / to provide services / movement of capital & payments)
What does Article 113 TFEU allow the European Commission to propose?
The harmonisation of turnover taxes excise duties and other forms of indirect taxation
What does the secondary legislation comprise?
- Regulations (directly applicable)
- Directives ( implemented by member states)
- Decisions (binding on those who are addresses)
- Recommendations (persuasive)
- Opinions (of and institution)
- Court decisions are also a source of law
General principles of EU law include…
- Proportionality
- Legitimate expectation & legal certainty
- Equality & non-discrimination on ground of nationality
- Natural justice
- Equivalence
- Efectiveness
State aid rules cover what
Measures involves a transfer of state resources
Aid constituting an economic advantage that the business would now have otherwise received
