Juridical Tribune - Tribuna Juridica

10

Authors: Associate professor Maria do Rosário ANJOS; Associate professor Maria João MIMOSO

This study is about dispute resolution procedures in international tax relations. It is an issue of international tax law with enormous relevance at a time of globalization. Objectives: analyse the cooperative relationship programmes and mechanisms to guarantee the correct interpretation of tax legislation between administrations, in the field of international commercial transactions and investments. Methodology: study of APA programmes; comparative study of solutions adopted by some administrations in EU; some internal mechanisms to resolve dispute in tax law. Some case studies will be analysed. Results: we concluded that when a company initiates a new investment, it should consider the possibility that controversy could arise down the line about the consequences of the investment on tax to pay. So, the APA programmes are very important and if they can’t be applicable there are other mechanisms to assure the equity in e tax law interpretation and application. The administrative collaboration, the modernisation of methods and change of information’s are definitely important to the international commerce in a globalization era.

14

Authors: Assistant professor Monica Florentina POPA

In the last decades, the influence of the economic approach to law has expanded constantly, sometimes alarmingly so, efficiency and utility considerations steeping deep into the fabric of all aspects pertaining to the creation and application of law. Following a brief overview of the economic analysis of law, with references to utilitarianism, the Chicago School and their modern spin-offs, this article will attempt to convey the limitations that such an approach inevitably presents and some of its the practical consequences in the legal field. The main tenant is that the economic analysis of law is neither applicable to all subject matters, nor is it ideologically-neutral. The methodological instruments used for this research include, inter alia, the comparative method and case studies of both legislation and jurisprudence. The Covid-19 crisis of 2020 will inevitably augment the importance of the economic factors in shaping future public policies and legislation. The tendency to prioritise the economic considerations will prove difficult to resist for governments confronted with receding economies, rising public debt and social pressures of various origins. Therefore, we consider that a realistic debate on the pitfalls of the economic approach to law is necessary and serves not merely theoretical purposes, but practical ones as well.

18

Authors: Candidate of legal sciences Iryna KUSHNIR; Associate professor Olha TSARENKO; Associate professor Serhii TSARENKO

The article deals with the identification of foreigners and stateless persons, problems of legal regulation of relations of the State Border Guard Service of Ukraine on collecting biometric data of persons, types of data subject to collection, processing, storage and administration. The problems existing in the mechanisms of collecting biometric data of foreigners and stateless persons, as well as issues of personal data protection are considered. An attempt was made to suggest changes to laws and regulations in the field of migration and border protection on the basis of empirical data. The goal is to investigate the mechanism of identification of foreigners and stateless persons during border control procedures at border crossing points (checkpoints) and at entry-exit checkpoints, as well as during administrative proceedings and to identify ways to improve the legal regulation of these procedures in the activities of the State Border Guard Service of Ukraine. The methods used in the research were the analysis and comparison of national legislation with the legislation of the European Union Member States and the Council of Europe (including the case law of the European Court of Human Rights) on biometric data. The questionnaire survey method enabled to obtain objective information about the border guards' awareness of personal data. The forecasting method was used to formulate proposals for amendments to the legislation to improve the organization of work processes in the activities of the State Border Guard Service of Ukraine when using IT systems. The research will enable to improve the procedure for collecting biometric data of foreigners and stateless persons by border guards, strengthen the capacity of the State Border Guard Service of Ukraine to combat illegal migration.

25

Authors: Professor M. Elvira MENDEZ-PINEDO

Effectiveness is a principle frequently used by the Court of Justice of the European Union to secure the authority of EU law over national law. This study analysis the scholarly treatment of the concept in most relevant selected academic literature and draws some conclusions, mostly that difficulties remain surrounding the conceptualization of the principle. The Court uses it in a variety of ways and judicial outcomes are linked to the context of every case at hand. On one hand, we find effectiveness as a stand-alone principle or expression of general “effet utile”; but, on the other hand, we see the use of the term strongly connected to the effective judicial protection of individual rights and/ or as limit to national procedural autonomy. The concept is furthermore embedded in a complex matrix of various other principles of EU law, namely primacy, direct effect, indirect effect or the obligation of consistent interpretation, and Member State liability for breaches of EU law. The results of the study lead to question whether there is really one single concept of effectiveness in EU law and lead to further research in order to explore whether a comprehensive and coherent theory is necessary, feasible and/or desirable.