Results 71 to 80 of about 1,602 (301)
Primacy of EU law in relation to national legal systems of member states [PDF]
, 2019 This thesis is concerned with primacy of European law in relation to national law of EU member states. The goal is to investigate, to what extent does European law have primacy in relation to national law of member states, and in particular their ...
Čalkovská, Eva
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Journal of Education, Humanities and Social Sciences, 2023 Within the EU there exist two bodies of law, EU Law and Member State law, and in the relationship between the two, the European Court of Justice has established in practice the primacy of EU Law through the principle of direct effect and the principle of priority.
openaire +1 more source
From an unpaid electricity bill to the primacy of EU law: the Rise of Europe's Integration Through Law [PDF]
, 2019 With the Costa v ENEL decision of 1964, the European Court of Justice began building European Union Law through its legal interpretations. Since the decision issued by the Luxembourg Court more than 55 years ago, many things have changed.
Amedeo Arena
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source
La aplicación del principio de primacía del Derecho de la Unión Europea por la Administración
Revista Vasca de Administración Pública, 2015 The application of the principle of primacy of the European Union law, as the duty to non apply the national law incompatible with directly applicable EU provisions is totally accepted as far as courts is referred but it shows more difficulties regarding
Edorta Cobreros Mendazona
doaj +1 more source
A MEMBER STATE’S ‘NATIONAL IDENTITY’ PLEA AS A JUSTIFICATION FOR CIRCUMVENTING EU LAW
Iustinianus Primus Law Review, 2022 This paper explores the European Union’s duty to respect the national identities of its Member States, understood in its capacity as a justification that Member States can invoke to derogate from certain EU lawmandated obligations.
Ilina Cen evska
doaj
Croatian Yearbook of European Law and Policy, 2012 The national identity clause is drawing significant attention lately and it is not without a reason. The developments over this provision have opened dilemmas whether Article 4(2) CTEU will have implications for the absolute primacy of EU law and thus ...
Denis Preshova
doaj +1 more source
Rule of Law in Romania and the Primacy of EU Law according to the CJEU Judgment of 21. Dec. 2021
, 2022 Saar ...
openaire +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source