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Harmonised rules, decentralised authorities EU law frequently relies on harmonised rules that are applied by decentralised national authorities. Value Added Tax (VAT) provides a clear example of this phenomenon. The relevant legal framework here is…
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A. From direct and indirect administration to administrative cooperation The EU relies on the Member States’ public administration for the administrative implementation and enforcement of EU law (Article 291(1) and Article 197(1) TFEU). However, the…
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Cooperation is an essential tool to answer the several challenges presented in the field of the environment. As environmental problems ignore political boundaries, they can be adequately addressed only through cooperation between states. For this…
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Introduction Enforcement of the General Data Protection Regulation (Regulation 2016/679 or GDPR) is primarily organised through a decentralised framework, where national supervisory authorities (SAs) are tasked with monitoring and supervising the diverse market of small and large data controllers…
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The European Union funds constitute an essential instrument for the achievement of the EU objectives and policies. Flowing directly from the EU budget according to the allocation established by the Multiannual Financial Framework (MFF), EU…
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