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The WTO Dispute Settlement System 1995-2010: Some Descriptive Statistics

Horn, Henrik; Johannesson, Louise; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2011

The Dispute Settlement (DS) system is a central feature of the World Trade Organization (WTO) Agreement. This …

Persistent link: https://www.econbiz.de/10009386417

Equality Principle Breaches' in the Cession of Tax Revenues to Local Entities (Violación del princípio de igualdad en la cesión de ingresos de un impuesto estatal a los ayuntamient...

Pinto Nogueira, João Félix - 2022

Spanish Abstract: Este artículo proporciona un análisis en profundidad de una decisión del Tribunal Constitucional portugués sobre la asignación de los ingresos de los impuestos estatales a entidades infraestatales como los municipios portugueses

Persistent link: https://www.econbiz.de/10014095487

Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the Lack of Proportionality of the C...

Pinto Nogueira, João Félix; Kofler, Georg; Garcia … - 2022

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of the...

Persistent link: https://www.econbiz.de/10014082963

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the Conditions for Information Requests and Taxpayer Remedies...

Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2022

The CFE Tax Advisers Europe welcomes the judgment of the Court as it provides further clarification on the legal protection of the information holders afforded by Article 47 of the Charter of Fundamental Rights of the European Union in cases of cross-border exchange of information. Article 47 of...

Persistent link: https://www.econbiz.de/10013295760

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel (Interest Limitation Rules and EU Law Following Lexel)

Pinto Nogueira, João Félix - 2022

Italian Abstract: In questo scritto si commenta la pronuncia della Corte di giustizia dell’Unione europea (in seguito ‘CGUE’ o la ‘Corte’), prima sezione, del 20 gennaio 2021 relativa al caso Lexel AB (nel prosieguo ‘Lexel’). Questa sentenza è stata emessa senza le conclusioni...

Persistent link: https://www.econbiz.de/10013306893

Trade Agreements as Endogenously Incomplete Contracts

Horn, Henrik; Maggi, Giovanni; Staiger, Rikard W. - Institutet för Näringslivsforskning (IFN) - 2007

We propose a model of trade agreements in which contracting is costly, and as a consequence the optimal agreement may … be incomplete. Inspite of its simplicity, the model yields rich predictions on the structure of the optimal trade … explicitly into account can help explain a number of key features of real trade agreements. …

Persistent link: https://www.econbiz.de/10005771085

The WTO Dispute Settlement System 1995–2006: Some Descriptive Statistics

Horn, Henrik; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2008

The purpose of this paper is to report some initial findings based on the WTO Dispute Settlement Data Set (Ver. 2.0) that the authors have compiled for the World Bank. The data set contains approximately 28 000 observations on the workings of the Dispute Settlement (DS) system. It covers all 351...

Persistent link: https://www.econbiz.de/10005419503

Burden of Proof in Environmental Disputes in the WTO: Legal Aspects

Horn, Henrik; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2009

This paper discusses allocation of burden of proof in environmental disputes in the WTO system. Besides laying down the natural principles that (i) the complainant carries the burden to (ii) make a prima facie case that its claim holds, WTO adjudicating bodies have said little of more general...

Persistent link: https://www.econbiz.de/10005419555

Winners and Losers in the Panel Stage of the WTO Dispute Settlement System

Hoekman, Bernard; Horn, Henrik; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2008

A significant body of research has sought to examine claims that developing countries are under-represented as complainants, and/or over-represented as respondents in the WTO dispute settlement system. Most of this literature has focused on their propensity to participate, the idea being that...

Persistent link: https://www.econbiz.de/10005645308

A Survey of the Literature on the WTO Dispute Settlement System

Horn, Henrik; Mavroidis, Petros C. - Institutet för Näringslivsforskning (IFN) - 2006

This paper surveys the law and economics literature on WTO dispute settlement. As a background, we first briefly lay out main features of the legal framework, and discuss possible roles of a dispute settlement mechanism. We then discuss the two main themes in the empirical literature on dispute...

Persistent link: https://www.econbiz.de/10005645333