La libération complète des mouvements de capitaux, devenue tangible depuis le 1er juillet 1990, autorise les ressortissants d'un EM à placer leur épargne dans un autre EM sans aucun obstacle. En l'absence de réglementation européenne, les EM ont toute latitude pour adopter toutes les règles qu'ils jugent nécessaires et souhaitables pour « appâter » les contribuables. Dès lors, les finalités recherchées par la libre circulation des capitaux ne sont pas nécessairement celles produites : certains contribuables sont tentés de placer leurs actifs non pas selon des particularités des différentes offres de placement, mais seulement pour éluder l'impôt. Dans ces conditions, l’assistance administrative « peut » permettre de lutter contre la fraude et l’évasion fiscales en accordant à une administration fiscale la possibilité de réaliser certains actes à l’extérieur de ses frontières nationales sans être entravée par les limites qu’impose la souveraineté d'autres Etats. Toutefois, une question subsiste : l’assistance ainsi accordée repose-t-elle sur une obligation consentie ou sur une obligation imposée ? De cette réponse procède l’efficacité de la procédure d’entraide administrative. En effet, l’intensité de l’assistance administrative dépend des moyens mis en oeuvre pour sa réalisation. Ainsi, le mécanisme d’assistance administrative de l’UE se caractérise, dans sa forme, par une adjonction d’exceptions, de restrictions et de toutes sortes de limitations à l’application des différentes mesures. Ainsi, tantôt dans leur totalité, tantôt sur des dispositions particulières, ces mesures ont été amputées de leur substance. Dès lors, les causes de refus sont multiples et parfois discrétionnaires. Aujourd’hui, on se retrouve avec des textes qui éclairent davantage sur ce qu’ils ne font pas que sur ce qu’ils font. En définitive, les dispositions de l’assistance administrative de l’UE laissent beaucoup à désirer : les mesures qu’elles ne proposent pas sont bien plus nombreuses et bien plus importantes que celles qu’elles préconisent. En réalité, ces dispositions servent surtout d’instrument de coordination et non un outil de coopération ou de rapprochement des législations. En sommes, si l’assistance administrative en droit européen « fait souvent double emploi avec les conventions fiscales internationales », elle n’impose pas aux EM un dispositif plus contraignant. Dans ces conditions, on est en droit de se demander si en l’état de la construction européenne, il est judicieux de garder un dispositif qui ne se démarque pas du droit conventionnel ? C’est ainsi qu’à défaut d’une intégration positive juridique qui renforcerait l’efficacité du mécanisme d’assistance administrative de l’UE, il pourrait être envisagé d’autres voies pour en optimiser le fonctionnement : une européanisation du modèle d’assistance OCDE. / The administrative assistance, in tax matters, in the European Union

A l'approche de l'élargissement de l'UE de 2004, les Etats membres de l'Union européenne ont adopté des dispositions transitoires à la libre circulation des travailleurs, à savoir une période dérogatoire de sept ans durant laquelle ils pouvaient continuer à appliquer leur législation relative aux permis de travail. Initialement isolée, l'Allemagne est parvenue en quelques années à imposer sa préférence à ce sujet à l'ensemble de l'Union européenne. Cette thèse fait trois constats. Le premier est que si la libre circulation des travailleurs se situe à l'intersection des politiques d'élargissement, de marché du travail et de politique migratoire, c'est la composante migratoire qui a dominé la prise de décision. Plus précisément, les dispositions transitoires étaient perçues comme un outil de migration sélective afin de choisir les profils jugés comme étant les plus désirables - et ce même si les désirs politiques ne correspondaient pas à la réalité du marché. La seconde est qu'il n'y a eu que très peu d'Européanisation et d'harmonisation dans ce processus de décision, les Etats membres dominant les négociations. Enfin, le troisième constat est que les acteurs politiques ont principalement pris en compte des considérations électorales, et non des considérations économiques, dans l'adoption de ces dispositions transitoires. / Doctorat en Sciences politiques et sociales / info:eu-repo/semantics/nonPublished

Marie Kotrlá Benefit and Implementation of the Directive on Services The purpose of my thesis is to analyse benefit and implementation of the Directive on Services in the Internal Market. The Directive on Services is a significant legal EU act aimed at removing barriers to the freedom of establishment for providers in Member States and obstacles to the free movement of services between Member States and providing guarantee of the legal certainty necessary for the exercise in practice of two fundamental freedoms of the internal market in practice to recipients and providers. Chapter One offers a basic overview of two fundamental freedoms of the internal market - the freedom of establishment and free movement of services, deals with the necessity of adoption of a new EU regulation and describes the process of adoption of the Directive on Services. Chapter Two explains selected provisions of the Directive. Chapter Three deals with the implementation of the Directive into the Czech legal order and describes relevant Czech implementing legislation. The chapter consists of four parts. Part One focuses on preparation of the implementing Act on Free Movement of Services and Part Two illustrates the adopted Act on Free Movement of Services. Part Three addresses the amendment to other acts affected by the...

La jurisprudence de la CJUE correspond à un véritable mode d'emploi du marché intérieur des marchandises. En l'absence d'harmonisation, il revient en effet à la Cour d'arbitrer les choix conflictuels entre le principe de libre circulation des marchandises promu par le traité et les politiques non économiques défendues par les Etats membres de l'UE. Or, l'action du juge communautaire se caractérise par des interprétations ambitieuses du traité, mais au risque de sacrifier une ligne jurisprudentielle parfaitement claire. Notre analyse souligne à cet égard un compromis parfois critiquable entre les enjeux mercantiles, d'une part, et les impératifs non marchands, d'autre part. Elle promeut également une évolution vers une jurisprudence stabilisée signe d'une maturité dans la recherche du compromis nécessaire entre l'exigence d'un marché intégré et le respect des souverainetés nationales. / The influence of the Court of Justice of the EU on the evolution of the internal market for goods within the EU is at the heart of the issue to determine the degree of freedom that Community law intends to grant to the member states through the process of negative integration. The criteria selected by the judicial body of the EU to interpret and apply the provisions of the treaty are not neutral. Our analysis emphasizes a sometimes criticisable compromise between commercial issues on one hand, and non economic issues, on the other hand. It also promotes the idea that the time for a stabilised jurisprudence would be a sign of maturity in the search for a compromise between the need for an integrated market and respect of national sovereignties.

L’élaboration mais aussi le développement du marché unique a favorisé les échanges sur la base du commerce international, marqué depuis plusieurs années par la tertiarisation de l’activité économique. De ce fait, le secteur d’activité le plus dynamique de ces deux dernières décennies est celui des services, ce qui se matérialise sur le plan international par l’adoption de l’AGCS et au sein de l’Union, par l’élaboration et la mise en place de la directive « services ». La directive 2006/123/CE a de particulier la mobilisation sans égal qu’elle a provoqué. La matière est sensible car elle touche un large panel de domaine. La directive « services » constitue l’amorce d’un changement structurel profond, en ce sens qu’une approche purement économique de la question serait incomplète sans la prise en considération du facteur humain et que le texte est le dernier apport majeur sur la question. / The development of the single market has promoted the exchanges based on the international trade principles, which has been impacted for many years by the raise of the importance of the service sector in the economy. Therefore, the most dynamic sector of the past two decades is the service sector, which has been materialized internationally through the adoption of the GATS and in the European union through the development and the implementation of the directive on the "services". The directive EC /2006/123 has particularly mobilized as the subject is sensitive and affects a wide range of field. The Services Directive represents the beginning of a deep structural change as a purely economical approach to the issue would not be complete without the consideration of the human factor and because the text represents the last major contribution on the subject.

Benefit tourism as a problematic aspect in the EU Benefit tourism is a topic which has gotten quite a lot of media attention lately, has influenced the lives of mobile EU citizens as well as the EU itself in connection with the brexit. The aim of this thesis is to provide the reader with a comprehensive portrait of the topic, and to explore how is this phenomenon reflected in the case-law of the Court of Justice of the EU. In addition to dealing with the political context and the notion of benefit tourism, this thesis explores the free movement of persons based on both, the economic and the non-economic basis. The focus of the thesis lays on the case-law of CJEU relative to the access of economically inactive EU citizens to the social assistance systems of the host Member States, particularly the judicial chain Brey - Dano - Alimanovic - García-Nieto. These judgments are revolutionary in a way, because for the first time, the Court took into account also the "public finances" argument which has been raised by the Member States for years and the CJEU has always been adamant on rejecting it in favour of wider interpretation of social rights. The CJEU abandoned its previous stands on the financial solidarity, equal treatment and the extension of EU citizens' rights of socially inactive EU citizens and...

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In my paper I make a case for why more countries ought to adopt reciprocal free movement of people policies. Looking at the EU as an example of successful implementation of reciprocal free movement of people policies, I establish a model for such an agreement between countries. I consider the American countries as an example of a region that could benefit from adopting a reciprocal free movement of people policy. For the ethical basis of the argument I look at the eight principles for free and democratic peoples – focusing on the first, sixth, and eighth principles – John Rawls sets out in his book The Law of Peoples (1999). I use his principles as the groundwork for establishing the rights of citizens of a country, the obligations a government has to those people, and how nations ought to interact with one another. Rawls uses an Egalitarian framework for establishing the eight principles of justice. Further using Joseph Carens' analysis in "Aliens and Citizens: The Case for Open Borders" (1987) in which he applies Rawls' theory of the Original Position to a global scale to argue for open borders. Carens argues for completely open borders and states there is rarely a justifiable reason to restrict movement. While Carens' argument is more radical than what I'm arguing, it serves as a good base for the ethical case to remove restrictions to movement. My argument recognizes reasons why nations might want to maintain a degree of control over who enters their country and recognizes the practical obstacles to a country embracing open borders. A regionally based freedom of movement policy allows countries to recognize its citizens' right and the rights of citizens of member states to move freely while maintaining a level of national sovereignty by being selective about the countries they enter into an agreement with. I used American countries as a case study – granted a case could be made for many other countries to have such an agreement – because they resemble Europe around the time of adopting Article 45 in the level of market integration, shared identity and history, and on-going political tensions surrounding issues of immigration. The conversation of immigration shifts to one of free movement under a free movement of people policy. Immigration grants a person the full status of citizens, whereas, free movement grants a person a range of rights as a legal resident while still maintaining citizenship in their country of origin.

The published work which forms the basis of this submission by the applicant for the Degree of Doctor of Philosophy represents an extensive research which has extended the boundaries of knowledge and understanding in relation to the jurisprudential adjudications by the Court of Justice concerning the application of the TFEU freedoms of goods, persons, services and capital to national measures. The publications maintain thematic analytical focus on the jurisprudential employment of the EU principles of non discrimination, market access and the rule relating to the ¿selling arrangement¿ that are used as the modus operandi in the acquisition of Treaty free movement rights. The thread is law making; the published work evidences inconsistencies, complexities and confusions in the application by the Court of Justice of the modus operandi used to ensure acquisition of Treaty free movement rights. The research depicts a goods, persons, services and capital jurisprudence which displays a want of thematically consistent underpinning and some doctrinal diversity. It is the purpose of this Submission to exhibit the cohesiveness of the published work under review in the context of the contribution made to the knowledge and understanding of the jurisprudence of goods, persons, services and capital in European Union law.

This qualitative study illustrates the Romanian Roma migration within the framework of the principle free movement in connection to Hannah Arendt’s concept political action. Political action is the main ability of human beings, namely to act, which takes place among people in the public realm to create power. This will be studied in conjunction with the migration as an enactment of rights. The study presents the increasing migration towards Sweden and Western Europe within the free movement, areas of discrimination in Romania concerning the minority group as well as articles with portraits of Romanian Roma migrants. With inspiration from both discourse analysis and content analysis the aim was to study the chosen texts and understand the migration in light of Arendt’s concept. The conclusion is that the migration of the minority group can be claimed to be a political action since the group can be argued to act together as a collective in the public realm to be recognised. Romanian Roma migrants also need political action to regain their ability to act which has been lost, and to act for improvement as an enactment of rights.