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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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1. A Principle Born from Crisis Among the novelties of the European Union (EU)’s pandemic response, the “Do No Significant Harm” (DNSH) principle stands out as a novel form of environmental conditionality in the EU…
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