The Austrian Federal Competition Authority (AFCA) invited comment on its draft guidelines for exempting “sustainability agreements” from condemnation under Austrian competition law. That law recently changed, allowing a specific exemption for otherwise anticompetitive horizontal agreements...

This appendices to this report can be found at: (https://ssrn.com/abstract=3435260). In regulating tobacco products, governments seek to promote public health by discouraging consumption. However, imposing regulatory costs and taxes on licit producers and consumers presents an economic...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Tibor Farkas (C-564/15) has addressed an important issue relating to liability of recipients under the provisions of the European VAT regulations (as implemented in Hungry) and the penal consequence which...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Commissioners for Her Majesty's Revenue and Customs v. Brockenhurst College (C-699/15) has addressed an important issue relating to scope of exempt services and extending such exemption to “closely...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Litdana UAB (C-624/15, decision dated 18.05.2017) has dealt with a crucial issue as to the position of the right of output supplier in the context of his compliance vis-à-vis the non-compliance on the part...

The East African Community (EAC) is working towards establishing deeper integrationbetween its six partner states. The EAC partner states are: Burundi, Kenya, Rwanda,South Sudan, Tanzania and Uganda. This paper analyses the lessons the EuropeanUnion may offer the EAC in guarding against base...

Nous proposons une premi ere tentative pour prendre en compte les engagements hors-bilan de l' Etat li es a l'assurance implicite des banques syst emiques dans une evaluation coh erente de la soutenabilit e budg etaire, pour 27 pays de l'Union europ eenne. Nous calculons d'abord des ecarts de...

While emissions trading schemes are developed by nations to mitigate their greenhouse gas emissions, behavioural studies have shown that the political and public acceptability of these market-based instruments depends on the way the associated revenues are used. One option the general public...