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Series

Columbia Law School

2006

European Law

Articles 1 - 2 of 2

Full-Text Articles in Law

Constitutional Lessons From Europe, George A. Bermann Jan 2006

Constitutional Lessons From Europe, George A. Bermann

Faculty Scholarship

Given his range of interests, a tribute to Francis Jacobs could appropriately address just about any area of contemporary legal concern. But Francis Jacobs is one whose writings on and off the bench have, for an American, been especially illuminating, due to his unique capacity to translate fundamental issues of European constitutional law into terms that we can grasp. And so, notwithstanding the quantity of writing on the recent constitutional adventure of the European Union ("EU") that has already accumulated, I add yet one more set of reflections on this theme in Francis Jacobs' honor, this time on the possible ...


Income Tax Discrimination And The Political And Economic Integration Of Europe, Alvin C. Warren, Michael J. Graetz Jan 2006

Income Tax Discrimination And The Political And Economic Integration Of Europe, Alvin C. Warren, Michael J. Graetz

Faculty Scholarship

In recent years, the European Court of Justice (ECJ) has invalidated many income tax law provisions of EU member states as violating the guarantees of the European constitutional treaties of freedom of movement for goods, services, persons, and capital. These decisions have not, however, been matched by significant European income tax legislation, because no European political institution has the power to enact such legislation without unanimous consent from the member states. Under the treaties, the member states have retained a veto power over income tax legislation. In this Article, we describe how the developing ECJ jurisprudence threatens the ability of ...