In his book¡uFuture Favors the Bold ¡V What we must Do to Build a New and Lasting Global Prosperity¡v, Lester C. Thurwo mentioned that the Value Added Business Tax¡]VABT¡^ will be the best way which national tax revenue comes from under the worldwide economic system. Currently, Taiwan business taxation system has been applied both VABT and Gross Business Receipt Tax¡]GBRT¡^,and the former plays major rule. Moreover, both of the two systems are multiple-step sales taxation under which tax ratio can be categorized into 0%, 1¢M,2%, 5%, 15% and 25%, etc. Due to the feature of island economy, enterprises in Taiwan are always encouraged to do Export and Import trade. The benefits which export trade could bring, such as earning foreign currency and reducing the international trading cost and risk are seriously taken into government's policy consideration. For instance, legal business tax article 7 has listed the business tax rates shall be zero for the sales of goods or service. The Zero Tax also called Total Tax Free which means sales of goods and labors generates zero tax in the business tax category. According to the VABT that out-put tax deduct input-tax during certain period of time and in the certain amount which 5% tax can be refund under the Business Tax Regulation 39 ACT. Recently, some companies take this advantage to do some illegal acts, which cause considerable national tax income loss. For example, some company pretend export goods, but those exporting good are actually sold domestically. Thus, these illegal acts might successfully result in unlawful 5% sales tax refund. The skills of tax evasion are getting improved and better than before, and this problem has made the national taxation department put more labor to verify those zero tax cases. Even though having went through several specific steps to verify those abnormal zero tax case, some cases are still inevitably missed because of the variety of experience, understanding of regulation, and talent among different tax officers. Are current factors enough to verify those tax evasion cases, or are there other relevant factors also should be taken into consideration? In the project will go through statistic method to find out more relevant factors to solve this problem.

This thesis aims to analyze whether the alternative EU forum loci solutionis of Article 7 (1) of the Brussel Ibis Regulation is applicable to Software Contracts. This is done by analyzing and accounting for the structure, purpose and problems of the application of BIbis Article 7 (1) to Software Contracts, by using a fictive case to highlight the particular problems regarding these types of contracts. Since two types of contracts are specifically stated in Article 7 (1) (b): sale of goods and provision of services, the thesis finds that Software Contracts may be characterized as either of these with the autonomous criteria established by CJEU case-law, or as another type of contract under Article 7 (1) (a). In the second step of localization in the method established by CJEU case-law, the four identified places of performance for Software Contracts are: (i) the place of the upload; (ii) the place of the download; (iii) the place to which the service provider has a special connection; and (iv) the place to which the buyer has a special connection. By approaching this issue de lege ferenda, a technology neutral method is first proposed for resolving the issue of characterization. This technology neutral method is further proposed for the following localization issue of identifying the place of performance for Software Contracts under the forum loci solutionis provision in BIbis Article 7 (1), where the place of performance for Software Contracts characterized as sale of goods is the place of download. Respectively, the place of performance for Software Contracts for provision of services under BIbis Article 7 (1) (b) is the domicile of the service provider.

The aim of this thesis is to find an explanation of the obstacles to deploying Article 7 TEU measures as we see it today. This explanation will be sought in the events in this field starting from the formation of the provision, all the way up to this writing moment. The explanation will be searched for by using the research question: What in the process offorming and amending Article 7 TEU can explain the hesitancy and hardship to deploy the article today? Four hypotheses for explanations are identified; 1) Article 7 TEU is a political rather than legal provision, and is thus infiltrated with political subjectiveness rather than legal objective- ness, 2) lessons from the Haider affair have caused hesitancy, 3) adding intermediate steps and alternative procedures have weakened the nature of the provision, and 4) the nuclear notion has falsely created hesitancy to take action and oblivion of the softer mechanisms of the provision. This study concludes, that to fully understand the Article 7 TEU struggles as of today, both political implications, intermediate steps, alternative mechanisms and lessons from the Haider affair has to be taken into account. This com- plexity does then confirm the sufficiency of the explanation: Many factors has played a role in forming the hesitancy and hardship to deploy Article 7 TEU, but the intergovernmental and political nature of the provision explains why it still have not been fully implemented. This is although the scope and appli- cation of the provision fully fits the problems of democratic backsliding, that permeates some of the member states of the EU.

Europeiska Unionens arbete är mångsidigt, och innefattar även normativa delar. Principer om demokrati, rättssäkerhet och mänskliga rättigheter finns exempelvis fördragsstadgade i Artikel 2 i Lissabonfördraget. Trots EU:s normativa värderingar har vi de senaste åren sett hur situationer utvecklats i ett flertal medlemsländer där dessa värderingar på olika sätt kränkts, exempelvis i Ungern, Rumänien och Polen. Utvecklingen kan få stora konsekvenser dels inom unionen men också för EU:s legitimitet som en normativ internationell aktör. Det är oklart hur dessa situationer kan hanteras av EU, och problemet som uppkommit har kommit att kallas Köpenhamnsdilemmat. Syftet med denna uppsats är att belysa den debatt som pågår kring Köpenhamnsdilemmat, genom att urskilja, beskriva och analysera debattens huvudståndpunkter och de argument som först fram.  Uppsatsen urskiljer 4 huvudståndpunkter i debatten: EU bör ej ingripa, EU bör ingripa genom juridiska institutioner, EU bör ingripa genom politiska institutioner, och EU bör ingripa genom oberoende institutioner. Ståndpunkterna och deras argument utkristalliseras och beskrivs genom en beskrivande idéanalys samt undersökts närmare i en jämförande analys.  Undersökningen har funnit att de tre ståndpunkter som anser att EU bör ingripa har en liknande problembeskrivning. EU anses först och främst ha en normativ sida, där principer om rättsäkerhet, demokrati och mänskliga rättigheter bör upprätthållas i samtliga medlemsländer. Aktörerna pekar dessutom ut en bristande efterlevnad av dessa principer, vilket anses vara ett problem för både EU och unionens medlemsländer. EU bör således ingripa när medlemsländer bryter mot principerna, men saknar idag effektiva mekanismer för att göra så. Aktörerna föreslår därför en rad olika lösningar, som utgör grunden för indelningen av de tre ståndpunkterna. Bland de aktörer som anser att EU inte bör ingripa återfanns ett flertal argument: att EU inte har mandat att intervenera, att ingripanden kränker medlemsländernas suveränitet, och att EU har hanterat processerna felaktigt då deras kritik är politiskt motiverad, debatten elitistisk eller anklagelserna orättvisa och felaktiga. Dessa aktörers lösningsförslag blir följaktligen att EU inte bör ingripa, antingen gällande samtliga eller enbart specifika situationer, när medlemsländer anses bryta mot principerna om rättsäkerhet, demokrati och mänskliga rättigheter. Den jämförande analysen fann att aktörernas lösningsförslag väl följer deras problembeskrivning. En bild av problemet som övergripande följs exempelvis av ett lösningsförslag bestående av en bred mekanism, medan en mer specifik bild av problemet återföljs av en snävare fokuserad mekanism. Analysen fann även att debattens aktörer vanligtvis har en antingen pragmatisk eller idealistisk utgångspunkt, och att deras problembeskrivning, argumentation och därmed även lösningsförslag påverkas av denna utgångspunkt.

Este estudo é dedicado à análise da duração do trabalho dos altos empregados. Para tanto, inicia-se conceituando os termos duração do trabalho, jornada de trabalho e horário de trabalho; e analisando as jornadas especiais de certas categorias profissionais que têm duração do trabalho diferenciada por força de circunstâncias particulares do tipo de atividade. Posteriormente, estuda-se a conceituação de altos empregados, seus elementos identificadores, a distinção entre eles e empregados ocupantes de cargo de confiança. Pesquisam-se o trabalho remoto, com ênfase no trabalho remoto dos altos empregados, e a violação de direitos trabalhistas dos altos empregados. Em seguida, examina-se o controle de constitucionalidade de lei, com destaque para o controle concentrado de constitucionalidade. Analisa-se o artigo 62, inciso II, da Consolidação das Leis do Trabalho à luz do artigo 7º, incisos XIII e XVI, da Constituição da República de 1988. Tais incisos dispõem, respectivamente, sobre o limite da duração do trabalho e as horas extraordinárias. Estudam-se o artigo 6º, caput, da Constituição da República de 1988, que versa sobre o direito ao lazer e à saúde; o artigo 5º, caput, da Constituição da República de 1988 que trata do princípio isonômico e do direito à vida; e, finalmente, o artigo 1º, inciso III, da Carta Constitucional que dispõe sobre o princípio da dignidade da pessoa humana. Chega-se à conclusão da tese com os argumentos finais e o posicionamento de que a limitação da duração do trabalho trata-se de um direito constitucional que objetiva tutelar a vida, a saúde, o lazer, assim como proteger a dignidade dos empregados. A duração do trabalho dos altos empregados, ante os princípios da isonomia, da proibição do retrocesso social e da dignidade da pessoa humana, e ante os direitos constitucionais ao lazer, à vida e à saúde, também sofre limite constitucional. O artigo 62, inciso II, da Consolidação das Leis do Trabalho viola os artigos: 1º, inciso III; 5º, caput; 6º, caput; e 7º, incisos XIII e XVI, da Carta Fundamental, sendo, portanto, inconstitucional. / This study is dedicated to the analysis of hours of work of high employees. Therefore, it starts conceptualizing the terms hours of work, working hours and work schedule; and analyzing the special professional categories that have different duration of work. Then, it analyzes the concept of high employees, their identifying elements, the distinction between them and employees in positions of trust. Moreover, it studies the teleworking, with emphasis on high employees teleworking, and labour rights violation of high employees. It examines the constitutional control. It analyzes the article 62, II, of the Labour Legislation and the article 7, XIII and XVI of the Constitution of the Republic of 1988. Then, it analyses the article 6, caput, of the Constitution of the Republic of 1988, which deals with the right to leisure and health; article 5, caput, of the Constitution of the Republic of 1988, which deals with principle of isonomy (equality of law) and the right to life; and, finally, article 1, III, of the Constitutional, which provides for the principle of human dignity. Reach the conclusion of the thesis with the closing arguments and the position that the hours of work it is a constitutional right which aims to protect life, health, leisure, as well as protect the dignity of employees. The hours of work of high employees also suffers constitutional limit especially against the principle of isonomy, the principle of prohibition of retrogression, the dignity of the human person, and the constitutional rights: leisure, life and health. The article 62, II, of the Labour Legislation, hurts the articles: 1º, III; 5º, caput; 6º, caput; e 7º, XIII e XVI, of the Constitution of the Republic of 1988, and therefore, is unconstitutional.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time. After the embargo is withdrawn, the price on the market may have changed significantly, which indicates a financial sacrifice for a seller if he has to provide specific performance to the buyer. The question thus is whether the seller, after a prolonged economic sanctions is withdrawn, still is obliged to provide specific performance? The United Nations Convention on Contracts for the International Sale of Goods (CISG) is applicable where both parties are signatories to CISG or by rules of international private law. To require performance as a buyer is a general right in Article 46 CISG, but there are exceptions to this rule in Article 28 CISG. Article 28 CISG states that if one party is entitled to require performance of any obligation by the other party, a court is not bound to enter a judgment for specific performance unless the court would do so under its own law in respect of similar contracts of sale not governed by this Convention. Since CISG advocates a harmonized application of international trade, the right to specific performance cannot be waived just on the basis of Article 28 CISG alone. With regard to good faith in international trade in Article 7 (1) CISG, the principle of reasonableness, which is a general principle that the CISG is based upon in accordance with Article 7 (2) CISG and 7.2.2 (b) UPICC, and with the support of international usage regularity observed in the trade concerned in Article 9 CISG, the right to specific performance does not exist anymore after a prolonged embargo has been withdrawn. / Export är högprioriterat för Sveriges ekonomi men för svenska företag kan det inne-bära obekväma risker med att exportera utan eftertanke. När Förenta Nationernas säkerhetsråd går in och lägger ett embargo mot en stat innebär detta ofta en import- och export restriktion. Tanken är att pressa odemokratiska regimer att respektera mänskliga rättigheter. När embargot är i kraft kan dock parterna inte uppfylla sina avtalsförpliktelser vilket innebär att avtalet blir suspenderat. Det problematiska är vad som händer då ett embargo är i kraft under en längre tid. Efter det att ett embargo lyfts kan priset på marknaden ändrats avsevärt vilket innebär en ekonomisk uppoffring för en säljare att tvingas fullgöra i natura. Frågan blir då om säljare efter det att en långvarig ekonomisk sanktion lyfts, fortfarande är tvingen att fullgöra i natura? Lag (1987:822) om internationella köp(CISG) blir tillämplig i det fall då båda parters stater är signatärer eller genom privaträttsliga regler. Att kräva fullgörelse som köpare är en generell rätt i artikel 46 CISG men det finns ett explicit undantag till denna regel i artikel 28 CISG. Artikel 28 CISG stadgar att domstol som ska lösa tvisten, inte är skyldig att meddela dom på fullgörelse om domstol enligt egen forumlandets egen lagstiftning inte skulle ha gjort detta. Skulle tvisten lösas i Svensk domstol blir 23 § köplag (1990:931) tillämplig. Eftersom CISG förespråkar en harmoniserad tillämpning inom internationell handel är det inte tillförlitligt att mena på att rätten till fullgörelse bortfaller med stöd av endast artikel 28 CISG. Med beaktande av god sed i internationell handel i artikel 7(1) CISG, principen om rimlighet/förnuftig person som är en generell princip som CISG är baserat på i enlighet med artikel 7(2) CISG och 7.2.2 (b) UPICC, samt med stöd av handelsbruk i artikel 9 CISG, bortfaller rätten till fullgörelse i natura efter det att ett långvarigt embargo har lyfts.

Este estudo é dedicado à análise da duração do trabalho dos altos empregados. Para tanto, inicia-se conceituando os termos duração do trabalho, jornada de trabalho e horário de trabalho; e analisando as jornadas especiais de certas categorias profissionais que têm duração do trabalho diferenciada por força de circunstâncias particulares do tipo de atividade. Posteriormente, estuda-se a conceituação de altos empregados, seus elementos identificadores, a distinção entre eles e empregados ocupantes de cargo de confiança. Pesquisam-se o trabalho remoto, com ênfase no trabalho remoto dos altos empregados, e a violação de direitos trabalhistas dos altos empregados. Em seguida, examina-se o controle de constitucionalidade de lei, com destaque para o controle concentrado de constitucionalidade. Analisa-se o artigo 62, inciso II, da Consolidação das Leis do Trabalho à luz do artigo 7º, incisos XIII e XVI, da Constituição da República de 1988. Tais incisos dispõem, respectivamente, sobre o limite da duração do trabalho e as horas extraordinárias. Estudam-se o artigo 6º, caput, da Constituição da República de 1988, que versa sobre o direito ao lazer e à saúde; o artigo 5º, caput, da Constituição da República de 1988 que trata do princípio isonômico e do direito à vida; e, finalmente, o artigo 1º, inciso III, da Carta Constitucional que dispõe sobre o princípio da dignidade da pessoa humana. Chega-se à conclusão da tese com os argumentos finais e o posicionamento de que a limitação da duração do trabalho trata-se de um direito constitucional que objetiva tutelar a vida, a saúde, o lazer, assim como proteger a dignidade dos empregados. A duração do trabalho dos altos empregados, ante os princípios da isonomia, da proibição do retrocesso social e da dignidade da pessoa humana, e ante os direitos constitucionais ao lazer, à vida e à saúde, também sofre limite constitucional. O artigo 62, inciso II, da Consolidação das Leis do Trabalho viola os artigos: 1º, inciso III; 5º, caput; 6º, caput; e 7º, incisos XIII e XVI, da Carta Fundamental, sendo, portanto, inconstitucional. / This study is dedicated to the analysis of hours of work of high employees. Therefore, it starts conceptualizing the terms hours of work, working hours and work schedule; and analyzing the special professional categories that have different duration of work. Then, it analyzes the concept of high employees, their identifying elements, the distinction between them and employees in positions of trust. Moreover, it studies the teleworking, with emphasis on high employees teleworking, and labour rights violation of high employees. It examines the constitutional control. It analyzes the article 62, II, of the Labour Legislation and the article 7, XIII and XVI of the Constitution of the Republic of 1988. Then, it analyses the article 6, caput, of the Constitution of the Republic of 1988, which deals with the right to leisure and health; article 5, caput, of the Constitution of the Republic of 1988, which deals with principle of isonomy (equality of law) and the right to life; and, finally, article 1, III, of the Constitutional, which provides for the principle of human dignity. Reach the conclusion of the thesis with the closing arguments and the position that the hours of work it is a constitutional right which aims to protect life, health, leisure, as well as protect the dignity of employees. The hours of work of high employees also suffers constitutional limit especially against the principle of isonomy, the principle of prohibition of retrogression, the dignity of the human person, and the constitutional rights: leisure, life and health. The article 62, II, of the Labour Legislation, hurts the articles: 1º, III; 5º, caput; 6º, caput; e 7º, XIII e XVI, of the Constitution of the Republic of 1988, and therefore, is unconstitutional.

Made available in DSpace on 2016-04-26T20:24:24Z (GMT). No. of bitstreams: 1 Marcia Helena Bosch.pdf: 1088387 bytes, checksum: b9eba615ea7f144faa2ce7f758d6f8e7 (MD5) Previous issue date: 2016-03-16 / This work, which bends on the subject of the crimes against consumer relations, through an analysis of the jurisprudence related to crimes inserted in the Consumer Protection Code (CDC) and that of the Article 7, IX, of Law 8137/90 (which have as good legally protected the consumer relation) aims to strengthen the defined thesis that the crimes specified in the CDC does not have effectiveness in the political environment , social , economic and legal Brazilians, however paradoxical it may be, because we live in a consumer society (over-indebtedness) even after twenty-four years of validity of this law. With the methodological support of the bibliographic research and examination of judgments delivered in superior courts and in eight state courts, the effort concentrates (i) in the study of the construction of consumers rights faced to his vulnerability in a dynamic and innovative mass market, (ii) the crimes defined by the legislator, that using originality elected to consumer relations as well to be protected by the state, anchored in principles, and in the general theory of criminal law that supports it, (iii) in effecting the criminal protection in jurisprudential seating extracted of selected cases. Regarding to the crime of the Article 7, IX, of Law 8.137/90 (sell, have on deposit, expose for sale or delivery of raw materials or goods unfit for consumption), based on the examined cases, it is apparent that the recognition of the crime has been systematically denied inasmuch as, through misinterpretation of the crime theory, and even faced with the dimension of new rights (third generation rights), it is required for the configuration of these crimes, effective harm to legally protected good (production of naturalistic results), despising up the doctrinal classification of this crime, which is crime of danger (presumed) / O presente trabalho, que se debruça sobre o tema dos crimes contra as relações de consumo, mediante a análise da jurisprudência relacionada com os crimes inseridos no Código de Defesa do Consumidor (CDC) e no inciso IX do artigo 7º da Lei n. 8.137/1990 (os quais têm como bem juridicamente protegido a relação de consumo), objetiva fortalecer a tese definida de que os crimes previstos no CDC, por mais paradoxal que seja, pois vivemos em uma sociedade de consumo (inclusive superendividada), mesmo depois de 24 anos de vigência do código, não têm efetividade no cenário político, social, econômico e jurídico brasileiros. Com o apoio metodológico da técnica de pesquisa bibliográfica e da análise de julgamentos proferidos nas Cortes Superiores (STF e STJ) e oito tribunais estaduais, o esforço se concentra (i) no estudo da construção dos direitos do consumidor diante da sua vulnerabilidade em um mercado de massa dinâmico e inovador, (ii) nos crimes definidos pelo legislador, que usando de ineditismo, elegeu a relação de consumo como bem juridicamente protegido pelo Estado, ancorado na principiologia e na teoria de direito penal que lhe dá sustentação; e (iii) na efetivação da tutela penal do consumidor em sede jurisprudencial, extraída da casuística selecionada. Como conclusão, pode-se dizer que o número de precedentes jurisprudenciais envolvendo tipos penais próprios das relações de consumo é insignificante. Quanto ao crime do art. 7º, inc. IX, da Lei n. 8.137/1990 (vender, ter em depósito, expor a venda ou entregar matéria prima ou mercadoria imprópria para o consumo), com base nos julgados analisados, verifica-se que o reconhecimento deste delito vem sendo sistematicamente negado na medida em que, por meio de uma interpretação equivocada da teoria do crime e mesmo diante da dimensão dos novos direitos (direitos de terceira geração), exige-se, para a configuração destes crimes, efetivo dano ao bem juridicamente protegido (produção de resultado naturalístico), desprezando-se a classificação doutrinária deste crime, que é de crime de perigo (presumido)

The European Union (EU) is based on the inclusive core values ​​of democracy, the rule of law and respect for human rights enshrined in article 2 of the Treaty of the European Union. If there is a risk that these values ​​are systematically threatened within a member state or when breaches are a fact, the EU may act by applying legal and political mechanisms. The purpose of this paper is to highlight the problem with EU member states abandoning the democratic principles in favor of the illiberal, as exemplified by a case study on Hungary whose constitution and national identity are based on exclusionary values, which consequently has implications for human rights. The main focus of the thesis is the article 7 procedure which has a sanctioning mechanism that may result in the member state concerned being wholly or partly deprived of its voting rights in the Council of the European Union. Article 7 has been criticized for being ineffective and too political. In September 2018, the European Parliament adopted a resolution which activated the preventive mechanism of the procedure against Hungary which is about deciding whether there is a risk of breaches of article 2. The main ambition of the study is to discuss to what extent article 7 can protect the EU's core values. For these purposes, a jurisprudence method that examines EU law has been applied and, through a political science approach, the application of article 7 against Hungary has been investigated. In order to gain a deeper understanding of the procedure, a field study trip was made to the European Parliament in Brussels, where interviews were conducted with people with insight into the work of Parliament and the Council. I was also given the opportunity to attend a meeting of the Committee of Civil Liberties, Justice and Home Affairs of the European Parliament, in which representatives of the European Commission and the European Union Council also participated. The theme for the discussion was the article 7 procedure against Hungary. The findings of the survey show that, due to the political nature, article 7 is not sufficiently capable of protecting the fundamental values ​​of the EU. What is needed is a new independent mechanism to review all member states' compliance with democracy, the rule of law and human rights.

Im Idealfall bilden die Kopenhagener Kriterien zusammen mit dem Art.-7-Verfahren EUV einen lückenlosen Schutzmechanismus der EU-Werte. Die Verfassungskrisen in Ungarn und Polen haben allerdings nicht nur die Schwächen des Art.-7-Verfahren aufgedeckt, sondern auch die Frage aufgeworfen, ob die gegenwärtige Anwendungsweise des Kopenhagener Mechanismus ausreichend ist. Da das Beitrittsverfahren an sich Regierung-zentrisch ist, ist es offenkundig, dass dieses Verfahren nicht viel dazu beiträgt, die Bürger in den politischen Prozess ihres Landes einzubinden und die Zivilgesellschaft zu stärken. Es dauert eine gewisse Zeit, bis die konstitutionelle Grundwerte in die Herzen der Bürger eines neulich demokratisierten Landes gebracht werden. Die EU wurde allerdings dadurch unter Zeitdruck gesetzt, dass sie die Osterweiterung in einem relativ kurzen Zeitraum vollenden musste, um die Gunst der Stunde für ein vereintes Europa nutzen können. Der aktuellen Zustand der EU entspricht dem echten Bund im Schmittschen Sinn. Die Substanz der Homogenität in einem echten Bund ist das Produkt des Zusammenspiels der Verfassungsordnung des Bundes und seiner Mitglieder. Daraus ergibt sich, dass mit jedem Beitritt eines neuen Mitgliedstaats die Verfassungsidentität der EU mit einer neuen Verfassungsidentität angereichert und wesentlich geändert wird. Wenn man die Eingriffskapazität der EU in die innerstaatlichen Verfassungsordnungen über die heutige Intensität hinaus noch verstärken will, darf man die politische Natur der Werte-Frage in einem echten Bund nicht außer Acht lassen. Der Priorisierung der politischen Kriterien vor den wirtschaftlichen Kriterien, mit der die EU die Beitrittsverhandlungen durchgeführt hat, ist für Taiwans China-Politik ebenso wichtig. Eine entscheidende Aufgabe für Taiwan ist, klar zu machen, dass Taiwan politische Verhandlungen nur mit einem Ansprechpartner führen wird, der die gleichen politischen Werte einhält. / In the course of developing a general theory aiming at reversing and preventing the deterioration of political values in the European and East-Asian context, this study answered two sets of questions. First, on the empirical level, how reasonable and effective are the current pre-accession evaluations? Regarding the existing deterioration in the post-accession context, does it reflect any short coming in the way the EU implements the Copenhagen Criteria? Since Taiwan has not established such monitoring mechanism yet, what are the damages already done to Taiwan’s constitutional values? Second, on the normative level, this study followed two very different approaches. On the one hand, it clarified where the limits of judicial solution to this problem are. The fact that the sanction procedures prescribed in the current Art. 7 TEU take the form of collective actions revealed that what is at stake here is a shared value system. On the other hand, this study took into account the interaction between law and politics. The accession of new member states, as well the sanction against member states which failed to respect the political values of the Union, are in essence political decisions of the European Union. Since Taiwan needs to set up political conditions for it negotiations with China, the task is highly political, too. By identifying elements that caused or prevented the deterioration of political values, this study proposed suggestions for correcting and preventing deterioration by understanding its operation. A protective mechanism for Taiwan’s political values can create a reverse “lock-in effect.” By enunciating stringent negotiation guidelines and a code of conduct for Taiwanese government that requires cautiousness and vigilance, this mechanism will place the cross-strait negotiations under a legal framework which ensures that any given Taiwanese government could not sacrifice Taiwan’s constitutional values in exchange for advancing its political agenda.