Journal for the History of Public Administration / Zeitschrift für Verwaltungsgeschichte
Cross-border employees and self-employed workers are confronted with the regulations of at least two states when it comes to taxation and social security. Without delving into the specifics of national regulations, this article examines the applicable rules concerning the levy of taxes and social security contributions in the context of cross-border employment. Regulations aimed at avoiding double taxation are different from those aimed at avoiding the double payment of social security contributions. Because social security in the Member States can be financed in different ways, the levying of so-called economic double taxation is possible. This is true in particular where states use a large part of the tax revenues to finance their social security system. Cross-border workers that are required to pay taxes in these states and also pay social security contributions in another state can feel that they are paying double social security contributions. This contributes to a sense of injustice and is undesirable. The conclusion is that possible double economic contributions must be studied in a broader European context. First, the problem must be identified and then solutions formulated in order to prevent double levying.
Jacek Czaputowicz and Marcin Kleinowski
The Treaty of Lisbon introduced a new system of weighted votes in the Council, which radically departs from the principles on which the distribution of votes between the Member States of the EU was based for more than half a century. At the same time, the system of double majority is fundamentally different from the assumptions on which voting systems in federal states are based, including in the Bundesrat. Systems used in federal states are usually based on a compromise between the equality of states, and the equality of citizens. Consequently, in the Nice system, smaller Member States in the EU had relatively greater power compared to their populations than smaller federal units in the German Bundesrat. The results presented in this paper indicate that the Lisbon system of voting in the Council differs significantly from voting systems in federal states.
Kamil Ł. Ławniczak
The Council is a crucial intergovernmental institution of the European Union. However, the complex, opaque and consensual character of the decision-making process in the Council puts its legitimacy into question. Intergovernmentalist theory posits that it is sufficiently legitimised, indirectly, by the member state governments. Constructivist research, on the other hand, suggests that socialisation might disturb the relaying of positions from the national to the supranational level, as the former approach implies. This paper aims to explore these issues, in particular related to representation and consensus. It contains an analysis of material generated in in-depth interviews and concludes that more effort is invested into reaching a more inclusive compromise in the Council than one would expect if it were to decide by qualified majority. Socialisation is weakening the input legitimacy of decisions made in the Council, while at the same time enhancing their output legitimacy by favouring genuine consensus.
John Boye Ejobowah
This paper evaluates the second-generation theory (SGT) of fiscal federalism. It spells out the main arguments of the theory and discusses the fiscal architecture of Nigerian federalism with a view to using the case study to work out the strengths and weaknesses of the theory. After arguing that the weaknesses of the theory outweigh its strength, the paper goes on to point out the dangers of using a particular construct of fiscal federalism as a model. It notes that SGT theory is an attempt at reviving and modelling nineteenth century American fiscal federalism as a universal standard.
Sérgio Coimbra Henriques
The Council is a crucial intergovernmental institution of the European Union. However, the complex, opaque and consensual character of the decision-making process in the Council puts its legitimacy into question. Intergovernmentalist theory posits that it is sufficiently legitimised, indirectly, by the member state governments. Constructivist research, on the other hand, suggests that socialisation might disturb the relaying of positions from the national to the supranational level, as the former approach implies. This paper aims to explore these issues, in particular related to representation and consensus. It contains an analysis of material generated in in-depth interviews. The Capital Markets Union (CMU) initiative serves as an umbrella term for regulatory changes directed at the overall development of European capital markets. As such, when analysing the legal framework of the CMU, it is important to note that this involves an undertaking which goes beyond the regulation of financial systems, also aiming to achieve supervisory convergence throughout the member states of the European Union. Indeed, it is perhaps one of the clearest examples of federal implications within the EU. All the synchronous movements enacted into law, leading towards harmonisation and supervisory convergence, show us that the CMU is an foundational piece in a collective journey towards ever greater integration in terms of economic governance and economic policies. Nonetheless, even if the CMU is one of the few cross-country risk-sharing mechanisms available to the EU, its implementation faces difficulties (as well as the looming Brexit) that demand careful analysis.
In a global context where popular referenda are increasingly used to decide contested issues, this paper aims at exploring the framework in which, in October 2017, two referenda took place in the Italian northern regions of Veneto and Lombardia to seek additional forms and conditions of autonomy within the Italian regional state as painted by the Constitution after the 2001 reform. By adopting mainly an analytical perspective, this contribution studies the political and constitutional underpinnings of the two referenda while at the same time providing a cursory comparative account of differential and asymmetric regionalism.
Mariana Pinto Ramos
The European Social Dialogue, and its output, the European collective agreements, are intended to implement minimum standards of working conditions that bind all Member- States, in a logic of legal harmonisation of the European Union’s social objectives. However, despite some federal traits of the European Union (“EU”), since the beginning European social dialogue has faced numerous challenges, particularly when confronted with the need to balance economic interests, giving social policies a subsidiary role, and when facing the different agendas of each Member-State. This article proceeds with a historical analysis of the development of European Social Dialogue, its implementation stages, and past and current challenges, which can be divided in three phases: past experience, present experience and current challenges and, finally, an attempt to project what new social policies might hold for the future.
Francisco Pereira Coutinho and Martinho Lucas Pires
In 2017 we celebrated the 60th anniversary of the Treaty of Rome and the 25th anniversary of the Treaty of Maastricht. The commemoration of these historic events was the perfect excuse for a critical and renewed discussion of European integration. It was also an opportunity for discussing the EU through the lens of “federalism”, i.e. to look at it from the perspective of federal theory and / or through its substantive and formal dimension. This issue of Perspectives on Federalism includes papers presented in conferences organized at Warsaw University in June 2016 and at Lisbon Nova Law School on May 2017 under the Jean Monnet Project “More EU - More Europe to Overcome the Crisis”. The articles discuss, either from a more general or from a more specific standpoint, within a variety of subjects, some of the federal features of the EU.
Rui Tavares Lanceiro
This paper explores the similarities between the EU’s system of administrative implementation of its legislative acts, and the German and American systems of administrative implementation of their respective federal laws. The article will also study the connection between the principle of sincere cooperation, established in the EU Treaties, and equivalent principles which exist in federal legal orders, namely the “Bundestreue” principle. The EU system appears to be closer to the German model of federalism than the US. Despite the federal inspiration, one cannot say that the principle of sincere cooperation is a federalising influence on the EU.