EU law. Cheat sheet: briefly, the most important

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EU law. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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Table of contents

European law, EU law and the law of the European Communities
European Union law in the system of European law
Operation of EU law in space
EU law and international law
Constitution of the European Union
European Union: characteristics and features
Purposes and principles of the European Union
Membership in the European Union
Principles of European Union law
The concept, features and types of legal relations of the law of the European Union
Council of the European Union
European Parliament
Judiciary of the European Union
Court of Justice of the European Union and Court of First Instance (CJI)
Rules of Procedure under European Union Law
Legislative procedure under European Union law
Human rights and freedoms under European Union law
European Sudan per person
Objectives and principles of the CFSP of the European Union
The concept of customs law of the European Union
European Union Customs Law Sources
Customs regimes and procedures in the European Union
European Union Commercial Law
Sources of European Union commercial law
Non-tariff regulation of imports
Export regulation
The system of protective trade measures in the European Community
Quotas and licensing
Sources of EU corporate law
Creation and operation of companies
Reorganization of companies
EU Accounting Code
Legal entities under EU law
EU Tax Law: Concept and Sources
The main types of EU taxes
The legal mechanism for regulating taxes in the European Union
General characteristics of the integration regulation of banking
Banking regulation within fundamental freedoms
Mechanism for the implementation of the social policy of the European Union
Stages of formation of the social policy of the European Union and its legal framework
Social partnership policy and social dialogue
EU environmental law: concept and sources
Basic principles of the environmental policy of the European Union
Environmental protection and the functioning of the EU common market
Formation of European standards for the protection of copyright and related rights
EU norm-setting in the field of new communication technologies
Sustainable jurisprudence in the field of copyright and related rights
Formation of European standards for the protection of inventions
Formation of European standards for the protection of trademarks
Economic foundations of competition law
The European Union legal system for the protection of competition
Merger control
State aid control
Regulation of natural monopolies
And the provision of socially important services
Legal nature of the budget and sources of budgetary law
Structure and procedure for adopting the EU budget
Advanced financial planning
Directions for reforming the EU budget

EUROPEAN LAW, THE LAW OF THE EUROPEAN UNION AND THE LAW OF THE EUROPEAN COMMUNITIES

The concepts of "European law", "law of the European Union" and "law of the European Communities" are not identical, and their should be distinguished from each other . The term "European law" is used to refer to that part of the international legal norms by which relations between European states are regulated. This term refers to the entire set of national legal systems, despite their very significant, sometimes fundamental differences.

European law - a special legal system covering the legal provisions of the European system for the protection of human rights and European integration law, which regulates the relationship that develops in the process of European integration. The latter includes, until the entry into force of the EU Constitution, the law of the European Communities and the law of the European Union, as well as branches of law that are formed in the process of formation and evolution of European integration entities.

The law of the European Communities and the law of the European Union are largely the same, but concepts that are not identical . The legal regime of the Communities, which forms the first pillar of the Union, the common foreign and security policy, which forms the second pillar of the Union, and cooperation between the police and the courts in the criminal law field, the third pillar of the Union, differ significantly. This concerns, in particular, such important characteristics as the origin of legal norms, the order of operation, the range of subjects and jurisdictional protection.

The term "EC law" is quite acceptable and legitimate when it comes to designating that part of the norms of European law that are inextricably linked with the existence and functioning of the European Communities. Because of this, they have a special legal regime and properties. Historically, Community law precedes EU law and retains its significance, individuality and originality even during the period of transition to the creation of a single and integral system of EU law.

The term "European Union law" used in the EU Constitution. Its introduction into official use implies a very serious change in the essential characteristics of the legal system itself. It is based on the elimination of differences in the legal regime of the constituent parts of the Union and the replacement of all existing constituent agreements with a single EU Constitution. Speaking about the law of the European Union, we are talking mainly about integration law, which excludes the law of the Council of Europe.

The term "European Union law" can be interpreted as including all varieties of legal mechanisms used within the EU.

LAW OF THE EUROPEAN UNION IN THE SYSTEM OF EUROPEAN LAW

OPERATION OF EU LAW IN SPACE

European law combines legal provisions European system of human rights protection and EU integration law. EU law forms the leading and most multifaceted component of European law. At the same time, the European convention system for the protection of human rights and freedoms is becoming closer and closer to the EU legal order.

European law has your own object regulation - the European integration process, your subject - social relations brought to life and connected with the development of European integration, own system of law uniting a number of branches of European law. According to a number of fundamental parameters, it is autonomous and original. As an integral part of European law, EU law also has an object, subject and system of European law, but only to the extent that EU law is valid and applies to EU member states and does not contradict it.

Scope of EU law is strictly limited . The principles underlying the distribution of the competence of the EU by the Member States and the exercise of competence by the Union:

1) devolution principle - The EU has only the competence that is transferred to it by the member states. All other powers not expressly conferred by the founding acts of the EU are reserved to the Member States;

2) principle of subsidiarity and proportionality - determines the conditions and procedure for exercising the competence of the EU. Subsidiarity means that, outside the exclusive competence, all foreseen powers are exercised by the EU if they cannot be properly exercised by the Member States. Proportionality assumes that in carrying out the activities of the EU, its actions, neither in content nor in form, should go beyond the limits required to achieve the goals of the EU.

According to the general rule EU law applies throughout the European Union .The territory of the EU is formed by the total territory of the Member States. The external border of the EU is formed by the borders of the Member States with third non-EU Member States, or by the borders separating the respective territories from the high seas. Nevertheless, the specific application of a number of EU legal provisions may know certain differences depending on the status of certain territories within the EU.

This is primarily due to the fact that some Member States have a rather complex internal structure.

EU LAW AND INTERNATIONAL LAW

According to their founding documents, integration associations recognize the universally recognized norms and principles of international law and commit to follow them. However, the real participation of these entities in international affairs and the implementation of the prescriptions of international law depends to a decisive extent on their international legal personality, regulated and implemented on the basis of EU law. With the introduction of the EU Constitution, the status of a legal entity is vested in the EU. The Constitution itself legally supersedes and replaces the existing founding treaties, and the EU becomes the legal successor of the international rights and obligations that the European Communities are endowed with and enjoy. The extent to which the EU participates in international communication and its activity in the implementation of external relations is crucially related to the nature and limits of integration. The EU was created on the basis of the principle of delegation of powers by sovereign states. The rules and limits of the delegation of sovereign powers are determined by the need to achieve common goals and solve the problems facing the EU. In the field of external relations, they include the approval of the ideas of peace, the promotion and protection of the values and interests defended by the EU. Among the most important tasks of the EU strict adherence to international law and especially observance of the principles of the UN Charter. At the same time, the assertion of the identity of the EU in the international arena is among the most important tasks.

General principles and principles of international law completely obligatory for integration associations and their member states. However, this does not mean that the EU legal system is identical to international law. According to the method of formation of the bulk of the norms of EU law, the nature of its sources and the range of regulated relations, the composition of its subjects, EU law is radically different from general international law.

With the creation of the EU there were some differences in the exercise of foreign policy functions between the Communities and the EU. In the case of the European Communities, the exercise of powers related to international legal personality is somewhat different from that of the second and third pillars. The role of EU institutions in exercising these powers also varies, and there are differences in the procedures for exercising external relations. International Treaties are an integral part of EU law . International treaties of the EU with third states and international organizations are fully subject to the regime of international treaties.

CONSTITUTION OF THE EUROPEAN UNION

The EU Constitution synthesizes the EU Treaty and the Community Treaty into a single whole and at the same time includes a number of new provisions related to the constitutional design of the EU. It consists of a preamble and four parts. Each, in turn, is divided into chapters, sections, subsections and articles. The first portion the nature, goals and objectives of the EU, the terms of reference of the EU, the nature and procedure for exercising the competence belonging to the EU, the institutional structure of the EU, the procedure for implementing advanced cooperation, the financial system of the EU, the principles of relations between the EU and the states that make up its immediate environment, the conditions for EU membership are determined. There are 59 articles in this part.

Part Two of the Constitution contains a statement of the Charter of Fundamental Rights of the European Union. The inclusion of the Charter in the text of the Constitution implies making it legally binding. It contains 54 articles. The Constitution confirms that in cases where the fundamental rights it proclaims are guaranteed simultaneously by the European Convention, their content and meaning must be similar to those given to them by this Convention. At the same time, according to the Constitution, the protection of fundamental rights and freedoms may cover a wider area than that outlined in the Convention.

Third part of the Constitution "Politics and functioning of the Union" is the largest in terms of volume (about 340 articles). This includes articles relating to issues of citizenship, building a common market and ensuring the implementation of the four fundamental freedoms associated with its functioning; provisions governing the conditions and regime of competition; implementation of economic and monetary policy, including the status of the ESCB and the ECB; employment policy; common agricultural policy; environmental Protection; protection of consumer rights; general policy in the field of transport, scientific research, technology, space exploration, energy. The EU policy in the field of culture, education and vocational training, youth and sports policy is detailed, the relationship of the association with overseas territories is regulated.

Fourth part contains general and final decisions. Provides that from the moment the Treaty establishing the Constitution comes into force, the Treaties establishing the European Community and the European Union, the acts and treaties that supplement or amend them and which appear in a special protocol attached to the text of the Constitution shall cease to have effect.

Constitution takes effect upon completion ratification process at the national level.

EUROPEAN UNION: CHARACTERISTICS AND FEATURES

The European Union is radically different from any other international organization a wide range of features and characteristics .

1. The EU has its own system of institutions which independently exercise the powers falling within the jurisdiction of the integration entities, and have the right to adopt binding legal acts.

2. The EU has its own autonomous legal system . The sources of EU law are both constituent acts or the EU Constitution replacing them after the entry into force of the EU Constitution, and acts directly adopted by EU institutions. It is these acts of derivative law that contain the bulk of the norms governing social relations associated with the process of European integration.

3. The EU has its own autonomous budget. One of the most important features of the EU budget system is that it is formed not at the expense of contributions from member states, but at its own expense. The EU budget receives all taxes and fees from the import of agricultural products, transfers part of the funds from the value added tax, as well as deductions from the gross domestic product of the member states, amounting to no more than 1,2% of GDP.

4. The EU has its own currency system. Since 1999, the overwhelming majority of Member States have become its participants. In all countries of this group, a single monetary unit, the euro, was put into circulation. All members of the euro area must meet certain requirements set forth in the regulations that together form the Stability and Economic Development Pact.

5. The EU has its own citizenship. EU citizenship is derived from the national citizenship of the Member States. Every person who has the citizenship of a Member State automatically acquires EU citizenship. In turn, the loss of national citizenship entails the loss of EU citizenship. Being an EU citizen gives rise to certain rights and obligations. They include freedom of movement and residence within the territory of the Member States, the right to vote and be elected in elections to the European Parliament, as well as in local elections in the Member States of their place of residence. EU citizens have the right to protection and representation of their interests in the territory of third countries by the diplomatic and consular authorities of other Member States or by the EU as a whole.

6. The EU has its own territory. The territory of the EU is formed by the national territory of the Member States.

OBJECTIVES AND PRINCIPLES OF THE EUROPEAN UNION

EU goals - the main directions of the creation and activities of the EU. The objectives of the EU include:

1) in the field of human rights and freedoms - promotion of peace, common values and well-being of peoples. The EU is called upon to provide its citizens with freedom, security, legality, which are approved throughout the EU, regardless of internal borders. In relations with the outside world, the EU proclaims the goal of promoting and protecting its values and interests;

2) in the field of economics - The EU aims to build a single internal market and ensure free and fair competition. Among the most important goals of the EU are progressive and sustainable development, ensuring a balanced economic recovery, building a social market economy, promoting employment and social progress, protecting and improving the quality of the environment, ensuring scientific and technological progress;

3) in the social sphere - the fight against social exclusion, discrimination, the promotion of justice and social protection, ensuring the equality of men and women, the solidarity of generations and the protection of the rights of the child. Economic, social and territorial cohesion and solidarity among member states are among the most important objectives of the EU. The EU is also called upon to respect the richness and diversity of national cultures and languages and to ensure the protection and development of the common European cultural heritage.

Based on the goals set, specific tasks are formulated that are solved by the EU in the course of its functioning:

a) building a common and unified internal market;

b) creation of an economic and monetary union;

c) economic and social cohesion;

d) promotion of scientific research and technological progress;

e) implementation of a number of tasks in the social sphere, such as increasing employment;

f) contribution to the achievement of a high level of health and education;

g) vocational training and cultural development;

h) measures to protect the environment and protect consumer rights;

i) ensuring the harmonization of national legislation.

The goals and objectives of the EU are being implemented on the principles of subsidiarity and proportionality - The EU, in exercising its powers, if it acts outside the sphere of its exclusive competence, should only assume the implementation of the necessary measures if they cannot be properly and effectively carried out at the level of the Member States.

MEMBERSHIP IN THE EUROPEAN UNION

According to the existing constituent agreements and the constitutional provisions replacing them access to the EU is open to all European states who share the values of the EU and strive to achieve its goals. However, the presence of such a unilateral desire can serve as only one of the conditions for entry, but does not prejudge the entry of the state that has expressed its desire to become members of the EU. There are a number of conditions and requirements summarized in the decisions of the summits in Copenhagen, which determine the conditions for access to the EU for the countries-applicants for accession.

First of all, EU members can only be European states . This refers to a purely territorial concept, not a political one.

Among the the most important conditions for joining the EU include adherence to democratic principles and principles of social and state structure, as well as ensuring the construction and functioning of a free market economy. In practice, the fulfillment of such requirements is associated with appropriate monitoring by the EU institutions, and on the part of the member state, with work to reform the power structures and the administrative apparatus, eradicate corruption, introduce democratic principles and principles of justice.

Every state that intends to join the EU sends a request to the Council of the EU. The European Parliament and the national parliaments of the Member States shall be informed of the existence of such a request. The Council, making decisions on the basis of the principle of unanimity, after consultation with the Commission and the approval of the Parliament, takes the appropriate decision. Accession negotiations are conducted by the European Commission. The relevant agreement and its annexes define the conditions and procedures for ratification and accession to the EU. An accession agreement approved by the Council is submitted for ratification, which takes place on the basis of the constitutional procedures in force in the respective states. The decision is considered accepted , if it has been approved both within the EU and by the candidate states for accession. Simultaneously with the signing of the accession agreement, the date of the official admission of the candidate state to the EU is also determined. The newly admitted state assumes the fulfillment of all the obligations of EU members arising from membership in the EU, and equally receives the right to participate in the management and management of its affairs. Regulations on leaving the EU are not included in the founding documents of the EU

PRINCIPLES OF EUROPEAN UNION LAW

The principle of dominance. The question of the relationship between EU law and national law arose in the very first years of the existence of the European Union. There was a problem of application of the EU law by the member countries with a dualistic system of law (Great Britain, Italy). The application of the dualistic concept to the EU law would mean that the Member States have the right to independently decide on the place and role of the relevant regulatory legal acts of the Communities in the national legal order. This provision contradicts the foundations of integration, creates a threat to the integrity and unity, and hence the applicability of EU law.

EU rule of law is a vital condition the existence of the EU and the development of European integration. It follows from the very nature of EU law and is not determined by the rules of national law. The EU legal order is hierarchically superior to the national legal order . The rule of law of the EU should also permeate the national legal order, determining the position and attitude towards EU law on the part of national judicial authorities.

The principle of direct action. This principle means the direct effect and mandatory applicability of EU law throughout the EU and in relation to all subjects of European law. EU law is binding in its entirety on all Member States, EU institutions, individuals and legal entities under the jurisdiction of EU Member States.

Direct action principle obliges Member States directly apply the norms of EU law, regardless of the attitude of national authorities to the regulation at the EU level of these legal relations.

The principle of direct action assumes that the rules of EU law directly confer rights and impose obligations on private individuals and legal entities. Anyone who believes that his rights and interests have been violated as a result of the non-application or improper application of a rule of EU law may apply for protection to the competent national judicial authorities.

The principle of integration. EU law is seen as automatically integrated into the national law systems of the Member States. The principle of integration means that all norms of EU law are automatically implemented in their national legal systems. They are subject to application by national authorities and courts in the same manner and to the same extent as the corresponding rules of national law. The meaning of this principle especially important for countries with a dualistic regime of application of international law.

THE CONCEPT, FEATURES AND TYPES OF LEGAL RELATIONSHIPS OF THE LAW OF THE EUROPEAN UNION

Under legal relations understand social relations in that part of them, which is regulated by the rules of law. With regard to EU law, the specifics of the legal relations arising on their basis and regulated by it are generated by the specifics of the EU legal system itself.

Features of legal relations of EU law:

1) the peculiar nature of the origin of legal norms , forming in their totality EU law. Some of them have their source in the constituent acts, which are distinguished by a special legal status, procedure for adoption and action. Legal relations arising on the basis of EU law are provided with jurisdictional protection. Legal relations based on EU law arise in full as a direct result of the operation of a norm of EU law only within the framework of EU law. In all other cases, only EU member states and EU institutions act as subjects of legal relations. The possibility of the emergence in these cases of legal relations with the participation of private persons is of an indirect nature;

2) specific content of the relationship . The legal relationship generated by the need to achieve the goals of the EU may arise on a different legal basis. They may be governed by both EU law and the national law of the Member States. In this case, the legal relationship itself is complex;

3) features of the application of EU law in time and space. Legal relations that have arisen in the process of integration can be both temporary (urgent) and permanent. This is due to the specifics of a particular legal norm, which is often programmatic and time-limited in nature. Legal relations arise both on the territory of the EU and outside it.

Types of legal relations of EU law:

1) general and specific . The general ones are based on the provisions of the constituent acts, the specific ones are based on the prescriptions of the secondary law;

2) constituent, legal and law enforcement . Constituent legal relations are determined both by their content and by the nature of the source of law that generates them. These are the norms that define the goals and principles of integration education, its terms of reference, institutional structure, and the procedure for functioning, are contained directly in the constituent agreements. Legal legal relations, with the exception of legal relations arising from the regulations, are only of a vertical nature. The range of rights and obligations of the parties in this legal relationship is strictly directed. Law enforcement legal relations arise in connection with the need to fulfill obligations arising from the provisions of EU law.

COUNCIL OF THE EUROPEAN UNION

EU Council is the leading institution of the EU, which is designed to ensure the coordination of the national interests of the member states with the achievement of goals and the fulfillment of the tasks facing integration associations. AT composition of the EU Council includes plenipotentiary representatives of the governments of the member states, endowed by virtue of their official status with the right to participate in the adoption of decisions binding the states they represent.

presidency in the EU Council of various composition is carried out by representatives of the Member States according to the rotation system established by the European Council.

Powers of the EU Council:

1) The Council of the EU ensures the coordination of the common economic policy of the Member States;

2) The Council of the EU has the right to make binding decisions. He can delegate the powers to execute the decisions he has taken to the European Commission. At the same time, the Council of the EU reserves the right, if it deems it necessary, to directly enforce the decisions taken by it;

3) development and adoption by the Council of the EU of a common position on foreign and security policy;

4) powers in the field of strengthening cooperation between the police and courts in the field of criminal law.

Operating procedure : meetings of the EU Council are convened by the President on his own initiative, at the request of one of the Member States or at the proposal of the Commission, as necessary. The agenda of the meetings, prepared by the relevant services, is determined by the chairman of the Council. It includes two categories of issues (categories A and B) depending on whether prior agreement has been reached on these issues or not. Conducting appropriate negotiations within the Council in order to reach an agreement and search for a compromise, as well as preparing a decision that meets the general and national interests, is entrusted primarily to the chairman of the Council.

Decision-making procedure : Decisions are made by majority vote. By a simple majority of votes, decisions are taken on matters of a procedural nature, which are predominantly of a secondary and technical nature. On other issues, decisions are taken by a qualified majority or a majority based on the principle of unanimity. When applying the principle of unanimity, each of the Member States shall be vested with one vote; the decision is considered not adopted if at least one of the Member States votes against. When applying the qualified majority decision-making procedure, each of the Member States shall have a certain amount of weighted votes in the Council.

EUROPEAN PARLIAMENT

European Parliament - a representative body of the EU, exercising its powers on the basis of constituent documents in the EU.

Order of formation : Representatives of EU Member States are elected to the European Parliament by direct universal suffrage. Each of the Member States of the EU has a certain number of seats in the Parliament, corresponding primarily to the size of its population. The total number of seats is no more than 750 mandates. The frequency of general direct elections to the European Parliament is 5 years.

Internal structure and work order The European Parliament has a unicameral structure and works on a permanent basis. Sessions of the Parliament are held annually. Each regular session meets on the second Tuesday of March in the month of the calendar year. An emergency meeting may be scheduled at the initiative of deputies and authorized bodies. All meetings are open. Deputies work at monthly plenary meetings and committee meetings. The work of the Parliament is led by the Chairman, who is elected for 2,5 years. He directs the meetings of the chamber, performs administrative and disciplinary functions. The President is assisted by 14 vice-presidents and 5 quaestors, who are elected simultaneously and form, under the leadership of the President, the Bureau of Parliament. The Conference of Presidents is in charge of setting the agenda and holding the debate during the meeting. It includes the Chairman of the Parliament and the chairmen of political groups (fractions), as well as two representatives from independent deputies.

Powers of the European Parliament :

1) participation in the rule-making process (legislative powers);

2) voting of the budget and approval of the report on its execution;

3) participation in the formation of other institutions and control over their activities;

4) implementation of external relations.

Deputy status : fixed in general terms by constituent acts and regulated in detail by the Rules of Procedure of Parliament. The regulations determine the scope and procedure for exercising deputy powers, the requirements for their implementation and responsibility for their violation. The legitimacy of the powers of a deputy, established by the results of voting in elections, is confirmed by the Parliament itself. Powers are exercised by each deputy independently. The deputy is not bound by an imperative mandate. He enjoys all the rights enshrined in the Treaties and the Regulations, participates in the discussion of issues included in the agenda and the adoption of decisions put to a vote.

JUDICIAL SYSTEM OF THE EUROPEAN UNION

Court of Justice of the European Communities (Court), designed to ensure a uniform understanding and application of European law, has managed to establish itself as a highly authoritative and impartial body. Acting within its jurisdiction, the Court has formulated many conceptual provisions vital for the development of the integration process. Such, for example, is the concept of independence and autonomy of EU law created by him as an autonomous legal system.

The Court formulated the main qualifying features of EU law. Through judicial interpretation, he filled in many gaps and clarified the content of many provisions of constituent agreements and acts of secondary law. According to the Nice Treaty of 2001 and the Statute of the EU Court of Justice annexed to it, with subsequent amendments, the structure of the judiciary and the status of the EU judicial institutions are significantly changed. These changes consist in creating practically three-tier judicial system of the EU :

1) EU Court of Justice;

2) Court of First Instance (CJI);

3) specialized judicial chambers.

In accordance with the reform, the EU Court of Justice acquires status as the highest judicial body of the EU .

It deals at first instance with a relatively limited category of cases, the decision of which is essential to ensure the unity and integrity of European law. It retains mostly prejudicial jurisdiction. It performs the functions of the cassation and constitutional courts.

SPI becomes independent judiciary . The majority of cases of direct jurisdiction are assigned to its jurisdiction. It acts as a cassation instance in relation to the specialized judicial chambers (SSP).

SSP are called assist the SPI when considering certain cases allocated to a special category. These are, for example, disputes between the Communities and their employees or disputes that are particularly difficult due to technical reasons (problems of intellectual property, patent law, etc.).

The EU Constitution more clearly structures the judicial system. This system includes three independent courts :

1) EU Court of Justice;

2) Court of general jurisdiction;

3) specialized courts, which are not just auxiliary chambers, but an independent judicial instance.

At the same time, the Constitution amends the procedure for the formation and jurisdiction of judicial institutions.

Judicial protection of the rights and interests of subjects of EU law is carried out not only by courts operating at the EU level, but also national judicial institutions of the Member States.

COURT OF THE EUROPEAN UNION AND COURT OF FIRST INSTANCE (CJI)

The European Court of Justice is one judge from each Member State, and SPI consists "at least one judge from each Member State".

Main requirements requirements for candidates are high professional qualifications and independence. Before assuming office, at the first public sitting of the Court, the newly elected member shall take a solemn oath. In contrast to the European Court of Human Rights, in which individual judges can declare their special position and disagreement with the decision of the majority of judges, within the framework of the European Court of Justice and the CJI, the absolute secrecy of judicial debates, the opinions of each of the judges and the results of internal voting is maintained. Judgment is made on behalf of the Court as a whole and is not subject to any public challenge by the judges or the Advocates General.

The Court is halved every three years. There are no restrictions on re-election for a new term. SPI is developing its internal regulations , which is subject to approval by the Council, which decides by a qualified majority. The status of JJ judges, the procedure for their appointment, the term of office of judges and the procedure for updating the composition is similar to that adopted in the EU Court of Justice. Specialized judicial chambers are created under the SPI as special judicial instances. The members of such judicial chambers must meet the qualifications for exercising the highest judicial functions.

For a period of three years elected Chairman , which directs the work of the Court and the activities of its services. Consideration of cases in the Court of Justice of the EU and SPI carried out by the chambers . According to the Charter (Article 16), these can be chambers of three or five judges, as well as the Grand Chamber, consisting of 11 judges. It is possible to hold plenary sessions. The presidents of the chambers are elected by the judges themselves. The decision on the merits is taken by at least three judges in chambers of three or five judges. In the Grand Chamber - seven judges out of 11. The personal composition of the chambers is determined annually.

Decisions are made by an odd number of judges . However, in cases where, for whatever reason, this number turns out to be even, the most junior judge in terms of tenure on the Court must refrain from participating in the decision (except if it is a rapporteur judge). The court appoints for a period of six years grafier (Permanent Secretary), who works under the leadership of the President of the EU Court of Justice. The apparatus of the Court includes language service . It is made up of experts from a particular legal culture and knowledge of a number of languages.

EUROPEAN UNION JUDICIAL RULES

The initiation of a case begins with the filing of a written application sent to the Registrar of the EU Court of Justice. Such a statement must necessarily include :

1) the name or full name and permanent address of the applicant;

2) an indication of the party (or parties) against which the application is directed;

3) definition of the subject of the dispute and a summary description of the reasons that caused it;

4) the text of the challenged act;

5) the conclusions reached by the plaintiff, as well as the list of evidence, if any.

All necessary additional procedural documents, including certificates and other acts, included in the dossier attached to the application. Acceptance of the application for consideration is accompanied by an indication of the instance that will consider the case on the merits. The judicial procedure consists of two stages :

1) written - includes the exchange of documents and statements between the disputing parties. At this stage, the Court may request additional documentation and expert opinion. The case is handled by the Court by a specially appointed rapporteur judge or his deputy. A generalized assessment of the case is prepared by the Advocate General specially appointed to study it. As an exception, he can also speak in a case that is being heard in the SPI. In the SPI, his functions may be assigned to one of the judges, but in this case he does not participate in the decision;

2) oral - includes presentation of materials by the judge-rapporteur and claims made by interested parties. They may be accompanied by questions from judges addressed to lawyers or other representatives of the disputing parties. The relevant acts determine who exactly can act as a lawyer, adviser or official representative, and their status. The Court may, subject to the consent of the disputing parties and on the recommendation of the Advocate General, decide without recourse to the oral stage of the case, or hear the case without recourse to the Advocate General.

Language used in the course of the proceedings may be any of the official languages of the EU. As a general rule, it is the language of the defending side.

The decision on the merits of the case under consideration is made by the court (Grand Chamber or chamber, less often by a single judge, and in exceptional cases, by a plenum) behind closed doors . The judgment of the EU Court of Justice is final and not subject to appeal. Revision can take place only on newly discovered circumstances and within 10 years from the date of the decision. JPI decisions can be appealed in cassation to the EU Court of Justice within two months after the decision is made.

LEGISLATIVE PROCEDURE UNDER THE LAW OF THE EUROPEAN UNION

The bulk of normative legal acts are adopted unilaterally by EU institutions. When developing and adopting legal acts, the EU institutions are obliged to adhere to principles of proportionality and subsidiarity . Each institution operates only within its competence. There are four main procedures for the adoption of regulations in the EU:

1) consultative procedure - such a procedure for decision-making by the Council or the Commission, which requires mandatory obtaining the opinion of the European Parliament before a final decision is taken. In this case, a draft regulation or directive, prepared as a general rule by the Commission and adopted by the Council, is sent to the European Parliament for a preliminary opinion. The procedure for considering such requests and formulating opinions and positions

Parliament is governed by its rules of procedure;

2) cooperation procedure - such a procedure for discussion and decision-making, in which the draft is prepared and submitted by the Commission, submitted for consideration by the Council and Parliament and goes through several stages, during which the final version of the decision should be as close as possible to the wishes and recommendations adopted by the Parliament.

The main stages of the cooperation procedure :

a) The Council, on the proposal of the Commission and after receiving the opinion of the Parliament, by a qualified majority of votes, approves the general position;

b) the general position is sent to the Parliament, which must make an appropriate decision within three months. It may agree with the proposed common position, refuse to consider the draft (in this case, the act is considered adopted) or reject the common position by an absolute majority of its members;

c) consideration by the Council of the proposal of the Commission, rejecting or accepting the proposal of the Parliament;

3) joint decision-making procedure - the decision is considered adopted and can enter into force only if it is approved in identical wording by both the Council and the European Parliament. This procedure involves the adoption of a normative act in three readings;

4) joint approval procedure - applies in a strictly limited number of cases (for example, when imposing sanctions on a Member State). Parliament, when applying this procedure, is faced with an alternative: either approve or reject the proposed project. No amendments to the proposed draft shall be accepted.

HUMAN RIGHTS AND FREEDOM UNDER EUROPEAN UNION LAW

Human rights and freedoms are included in the EU Charter. The classification of rights and freedoms in the Charter is based not on the subject of subjective law, but on the values it is aimed at protecting: human dignity, freedom, equality, solidarity . The specific human rights enshrined in the Charter are grouped according to these criteria.

Articles of the Charter are divided into 7 chapters:

1) Chapter I "Dignity" (Article 5) enshrines the rights and guarantees that ensure the worthy existence of the human person in society, including the right to life, the prohibition of torture, slavery, etc. Article 1 proclaims the dignity of a person inviolable and obliges to respect and protect the dignity of everyone. According to the Charter, it is not subject to any restrictions and forms the foundation of all other rights it affirms. Article 2 on the right to life prohibits capital punishment and the execution of the death penalty.

Article 3 prohibits human reproductive cloning. Outlawed is the use of the human body and its parts for profit;

2) Chapter II "Freedom" (Article 14) includes the right to non-interference in private life - this is the right to freedom and personal inviolability, to respect for private and family life, protection of personal data, marriage and the creation of a family; freedom of thought, conscience and religion, freedom to engage in art and scientific activities, freedom of entrepreneurship;

3) Chapter III "Equality" (Article 7) along with the principle of equality in its various manifestations enshrines the rights of persons in need of increased social protection. We are talking about children, the elderly, the disabled;

4) Chapter IV "Solidarity" (Article 12) aims to ensure social justice in society, mitigate the contradictions between different groups of the population. It includes workers' rights. It also establishes the rights to social security, health care, other social rights and guarantees;

5) Chapter V "Citizenship" (Art. 8) enumerates the rights, the use of which, as a general rule, is associated with a person's EU citizenship;

6) Chapter VI "Justice" (Article 4) establishes guarantees of the individual's rights to effective judicial protection. This also includes the presumption of innocence, the inadmissibility of the retroactive effect of the law, the proportionality of punishment, etc.;

7) Chapter VII "General Provisions" (Article 4) defines the scope of the Charter, its relationship with the ECHR, restrictions on the use of the rights, freedoms and principles established by it.

EUROPEAN COURT OF HUMAN RIGHTS

The ECtHR does not have the right of initiative. He handles cases that come before him. This is its main purpose. ECtHR interprets the general standard of human rights protection enshrined in the ECHR, overcoming national isolation and narrow-mindedness. It constructs a supranational conceptual apparatus, forcing national and law enforcement agencies to focus not on their own, but on the ideas prevailing in Europe. Under the influence of the case law he formed, a situation arises in which the general standard for the protection of human rights applies everywhere, regardless of national boundaries and in the same way.

A case before the ECtHR can only take place when the right parties are involved. The initiators of the proceedings in the ECtHR may be states-participants of the ECHR and private individuals. Member States are preferred claimants. They do not need to justify their interest in the case. Individual applicants must prove that the violation was committed against them personally. The ECHR does not provide for the possibility of considering individual applications submitted in the interests of third parties. defendant in cases taken before the European Court of Justice are the States parties to the ECHR, which may be charged with an alleged violation of its provisions.

Requirements for using the right to file a complaint:

1) the compliance of the complaint with subject matter competence - the European Court should be addressed only on a certain range of issues, only those rights and freedoms that are listed in the Convention can be defended in the ECtHR;

2) the complaint must be filed within the limitation period - six months from the date of the final decision on the case by the national authorities;

3) exhaustion of all domestic remedies, i.e. the adoption by the national judicial institutions of a final decision that is not subject to appeal by the national judicial authorities.

Proceedings at the ECtHR consists of a pre-trial stage, a formality check, an exchange of pleadings and a hearing to decide the admissibility of the application, efforts to amicably resolve the case, a hearing on the merits and a possible appeal of the ruling.

To deal with cases ECtHR forms committees consisting of 3 judges, chambers consisting of 7 judges (forming committees) and the Grand Chamber consisting of 17 judges (forming colleges).

OBJECTIVES AND PRINCIPLES OF THE EUROPEAN UNION CFSP

Being an integral part of the EU, the CFSP solves the common tasks facing it, guided by the same goals and principles for all three pillars of the Union. Their system is enshrined in the founding agreements. Goals and principles have the highest legal force in the hierarchy of EU law. Both the secondary law formed by the EU institutions, and the legislation of the member states, and management decisions must comply with them. Supranational and national normative and administrative acts that are contrary to the purposes and principles of the EU may be declared null and void.

Normsgoals and normsprinciples , included in the founding treaties, establish the framework of the competence of the EU and are at the same time one of its most important sources. A list of goals common to all three of its pillars is given in Art. 2 of the EU Treaty. It includes goals of a socio-economic, foreign policy, humanitarian, law enforcement and organizational nature.

Socio-economic goals:

a) to promote economic and social progress, a high level of employment, and the achievement of balanced and sustainable development;

b) improvement of well-being and further unity of the countries and peoples included in the integration association.

humanitarian goals require the EU to strengthen the protection of the rights and interests of the citizens of the Member States through the introduction of EU citizenship.

Law enforcement goals are to preserve and develop the EU as a space of freedom, security and legality. Organizational Goals are to fully preserve the achievements of the EU and rely on them in the course of further European construction. The system of common goals enshrined in Art. 2 of the EU Treaty, in fact, complement the norms of the goals relating to the protection and full promotion of the ideals of freedom, democracy, respect for human rights, the rule of law, the principles laid down in accordance with Art. 6 of the Treaty at the founding of the EU.

Special objectives of the CFSP:

a) protecting the common values, fundamental interests, independence and integrity of the EU in accordance with the principles of the UN Charter;

b) comprehensive strengthening of EU security;

c) maintaining peace and strengthening international security;

d) promotion of international cooperation; development and consolidation of democracy and the rule of law and respect for human rights and fundamental freedoms.

CFSP principles:

a) promotion of international cooperation;

b) development and consolidation of democracy and the rule of law and respect for human rights.

THE CONCEPT OF THE EUROPEAN UNION CUSTOMS LAW

EU customs law, like national customs law, is a branch of law, namely a branch of European law. Since the European Communities arose on the basis of the transfer by member states of part of their sovereignty to supranational structures, the issues of customs regulation were transferred on the basis of constituent agreements to the jurisdiction of integration entities.

Allocate two main areas of customs regulation implemented by EU law:

1) relations within the customs union formed by the Member States;

2) relations governing the trade turnover of the EU with third countries.

Term "EU customs law" covers a wider range of legal norms: both the norms of Community law and the norms adopted in the framework of the second and third pillars of the EU (cooperation in combating smuggling, drug trafficking, etc.). However, the latter do not have the features of the Community law, since they do not have direct effect, they need to be implemented in the national law of the Member States and do not enjoy judicial protection.

There is also a term in the literature "European customs law" , which could mean:

1) the equivalent of the concept of "EU customs law";

2) a set of regional international legal norms, including EU customs law, EU international agreements with European states that are not members of the EU, and their integration associations. The EU Treaty establishes the exclusive competence of the EU in the field of customs and foreign trade regulation. In some cases, Member States are free to adopt their own regulations. Such cases include:

1) prohibitions and restrictions on imports and exports on the grounds of public morality, public policy and public security; protection of human life and health, protection of animals and plants; protection of national artistic, historical and archaeological heritage; protection of industrial or commercial property;

2) measures for environmental protection and consumer protection;

3) measures taken in the interests of the security of the Member States (trade in weapons, ammunition, dual-use goods);

4) measures taken by Member States in cases of serious violations of law and order, in the event of war, as well as to fulfill obligations for the maintenance of peace and international security;

5) implementation of the rights and obligations arising from the agreements of the Member States with third countries concluded before January 1, 1958 (for new Member States - before the date of their accession to the EU)

SOURCES OF EUROPEAN UNION CUSTOMS LAW

The system of sources of EU customs law includes:

1) the founding treaties of the EU;

2) regulatory legal acts of EU institutions;

3) court decisions;

4) international treaties of the EU and member states.

Articles of Incorporation have the highest legal force in the system of sources of European law in general and EU customs law in particular. Acts of primary law laid the foundations of the customs union, formulated the conditions for the implementation of the principle of freedom of movement of goods and the common foreign trade policy of the EU.

Treaty Establishing the European Coal and Steel Community 1951 became the first legal act that established common principles in the customs and tariff regulation of the Member States. The primary place among the sources of EU customs law is occupied by Treaty on the European Community 1957 . It establishes decision-making procedures in the field of customs regulation. Decisions are taken by the Council by a qualified majority, with the exception of decisions under Art. 95 and 187.

Scope of application of acts issued by the EU institutions in the field of customs regulation:

1) customs regulations and customs tariff;

2) trade policy;

3) agricultural policy;

4) measures to protect the health and safety of people, the protection of animals and plants;

5) protection of consumer rights;

6) protection of industrial and commercial property;

7) taxation of imports and exports.

Among acts of secondary law, the most important for the formation of EU customs law are regulations. The Common Customs Tariff of the EU is implemented in the form of regulations.

Directives are actively used as a tool for harmonization of the national legislation of the EU countries, in particular in the field of customs policy. Solutions are acts of an individual nature, binding on the subjects of law to which they are addressed.

A special group of sources of EU customs law are numerous judgments of the European Court of Justice and the Court of First Instance in the field of customs regulation. Judicial decisions, in addition to the law enforcement function, play a crucial role in interpreting, detailing and filling in the gaps of the constituent treaties and acts of the secondary law of the EU.

International legal acts of the EU are divided into three types:

1) international agreements concluded by the EU or jointly by the EU and the Member States with third countries;

2) international agreements concluded by Member States with third countries or international organizations and affecting the jurisdiction of the EU;

3) international treaties (conventions) concluded between member states.

CUSTOMS REGIMES AND PROCEDURES IN THE EUROPEAN UNION

All goods, regardless of their nature, quantity, country of origin, country of departure and destination, subject to certain conditions at any time, can be placed under one of the customs regimes.

There are five customs regimes (one of the modes combines eight customs procedures):

1) placement of goods under one of the customs procedures:

a) release of goods for free circulation (granting a foreign product the status of EU goods);

b) transit of goods (importation of foreign goods into the territory of the EU for the purpose of their transportation to the place of customs clearance within the customs territory or for subsequent export from the territory);

c) placement of goods in a customs warehouse (ensuring the storage of goods that are not subject to free movement in the territory);

d) processing of goods inside the customs territory (the procedure for processing foreign goods in the customs territory of the EU without the collection of customs duties and the application of other trade policy measures, if the products of processing of these goods are subject to re-export outside the EU);

e) processing under customs control (changing the nature or condition of a foreign product in the customs territory of the EU, but without paying import duties and without applying other trade policy measures);

f) temporary importation (importation into the EU of foreign goods subject to re-export without changing their condition, with full or partial exemption from customs duties);

g) processing of goods outside the customs territory (temporary export of EU goods for processing outside the customs territory of the EU);

h) export of goods (EU goods leave the customs territory of the EU and lose their customs status);

2) placement of goods in a free zone or free warehouse;

3) re-export of goods from the customs territory of the Community;

4) destruction of goods;

5) refusal of goods.

Customs procedures are classified as follows:

a) suspensive procedures : external transit, customs warehouse, internal processing under the suspensive system, processing under customs control, temporary import; these procedures involve the possibility of "postponing" the payment of customs duties until certain conditions are met;

b) economic procedures A: three processing procedures, temporary import, bonded warehouse; their implementation affects the economic interests of the EU and, in addition to the will of the declarant, requires the permission of the customs authorities.

EUROPEAN UNION COMMERCIAL LAW

EU trade law - a set of legal norms adopted in order to form and implement the common trade policy of the EU. Commercial law is formed and developed in close relationship with customs law. If the scope of customs law primarily includes issues of tariff regulation, then trade law covers a wide range of issues on the application of non-tariff measures in foreign trade - supervision of the import and export of goods, quantitative restrictions, measures to support exports, measures to protect against dumping, subsidies and trade barriers, trade preferences. In addition to the import and export of goods, the scope of EU trade law includes the regulation of foreign trade in services and the regulation of intellectual property issues in international trade.

The creation of the EU, preparations for its further enlargement, achievement of the goals of the single market, the practical formation of an economic and monetary union, combined with external factors such as the creation of the World Trade Organization and changes in the general political situation in the world, have led to a significant renewal of the regulatory framework for a common European trade policy. . Commercial law to a greater extent became in line with the rules and principles international trade law. New regulations have appeared in the field of import regulation, quotas, anti-dumping protection, counteracting trade barriers in third countries, and granting trade incentives to developing countries. The system of international trade agreements of the Community has been significantly expanded, including through agreements with countries that emerged after the collapse of the USSR. The regulation of EU foreign trade, including the application of trade restrictions in connection with the common foreign and security policy, is carried out by the rules adopted on the basis of the Treaty on the European Community. Thus, the concept of "commercial law of the European Union" can be considered identical to the concept of "commercial law of the European Community". At present, commercial law is one of the most dynamic emerging branches of EU law. The main trends in the development of foreign trade regulation are the ever greater liberalization of world commodity markets, the strengthening of the role of international organizations, especially the WTO, and the strengthening of the positions of integration associations in world trade. Effective and thoughtful legal regulation of foreign trade allows the EU to follow the above trends and at the same time remain a leader in the global trade arena.

EUROPEAN UNION COMMERCIAL LAW SOURCES

founding agreements. The Treaty Establishing the European Coal and Steel Community of 1951 aimed at creating a common market for the products of the coal and steel industries. As a general principle (Art. 71), the powers of the Member States in matters of trade policy were not affected by the Treaty, except for some expressly stipulated cases. These cases included:

1) the right of the Council to establish minimum and maximum rates of customs duties on coal and steel in trade with third countries;

2) the powers of the Supreme Governing Body to exercise control over the issuance and use of licenses for the import (export) of coal and steel;

3) the authority of the High Authority to take protective measures and recommend to Member States the imposition of quantitative restrictions in cases of:

a) dumping or other trade practices contrary to international law;

b) violation of the conditions of competition in the distribution of quotas between enterprises;

c) an increase in the volume of imports, in which there is a threat of damage to the domestic production of such goods.

Treaty Establishing the EEC 1957 proclaimed the creation of a common market, the harmonious development of economic activity, continuous and balanced growth, an increase in living standards and closer ties between member states. Treaty of Euratom laid the foundation for the common trade policy of the Member States with regard to nuclear materials. Article 94 of the Treaty provides for the introduction of a common customs tariff for products specified in the Annex to the Treaty. Single European Act 1986 expanded the powers of the Council to autonomously change or suspend the duties of a single customs tariff for all three Communities. Maastricht Treaty 1992 , founding the European Union, committed member states to harmonize their foreign policy actions in the areas of common foreign policy, security policy, economics and development assistance. Treaty of Amsterdam 1997 extended the scope of Art. 113 of the Treaty on the European Community on the sphere of trade in services and the sphere of intellectual property, which corresponded to the development of international trade law after the creation of the WTO. Treaty of Nice 2001 . created the legal basis for a significant enlargement of the European Union. EU international treaties concluded under the terms of the Treaty, are binding on the institutions of the EU and Member States, are the sources of EU commercial law. Same way sources of EU trade law are EU regulations (regulations, directives), as well as judicial practice.

NON-TARIFF REGULATION OF IMPORTS

The principles of the common trade policy of the EU in relation to the import of goods are formulated in four main regulations and a number of other, more specific, legal acts. Application of these regulations depends on several factors:

a) the origin of the goods - whether the country of origin of the goods is a country with a market or non-market economy;

b) category of imported goods - EU legislation applies different legal regimes for textile and non-textile goods;

c) when regulating the import of textile goods, it matters whether there are special bilateral agreements between the country of origin of the goods and the EU.

Purpose of a differentiated approach to the legal regulation of imports - the creation of an effective system for managing foreign trade, control over the structure and volume of imports and, ultimately, protecting the economic interests of the EU, the interests of its domestic producers.

Imports of non-textile goods from countries with market economies - the basic principle is that these goods are imported into the EU freely, without any quantitative restrictions, but without prejudice to the rules for the application of protective trade measures. Community import control activities should not prevent Member States from applying unilateral protective measures and be contrary to the common agricultural policy of the EU.

To regulate the volume of imports of goods into the EU by regulation three procedures are established:

a) information and advisory - provides for the obligation of Member States to inform the Commission in cases where trends in the import of goods necessitate the application of supervisory or protective measures;

b) investigation procedure - mandatory if the issue of applying protective trade measures is being considered. The purpose of the investigation is to answer the question whether the import of goods causes significant damage or threat of significant damage to EU producers;

c) supervision procedure - direct control over the volume of imports of goods.

Import of textile goods. Regulation No. 3030/93 applies when imports of textiles from third countries - WTO members into the EU are not subject to the terms of the GATT 1994 and the WTO Agreement on Textiles and Clothing. The regulation contains the conditions for the validity of previously concluded international agreements on textile products. It contains rules governing quantitative restrictions, benefits for handicrafts, features of customs procedures for temporary importation, outward processing, protective trade measures, and the procedure for consultations.

EXPORT REGULATION

The goal of the EU common trade policy - control over the volume of imports and maximization of the volume of exports. With regard to tariff regulation of the export of goods, the EU consistently pursues a policy of waiving export duties, which is fully consistent with the goals and principles of the GATT. Export duties are applied only in exceptional cases to prevent the outflow of vital products from the EU.

Basic principle of export regulation - the principle of freedom of export and the rejection of quantitative restrictions, with the exception of those restrictions that are directly provided for by the founding agreements. The regulation confirms the competence of the Member States impose restrictions for export for reasons of public morality, public policy, public security, protection of human life and health, protection of animals and plants, protection of national cultural, historical and archaeological values, protection of industrial and commercial property. A number of sensitive goods are withdrawn from the EU common export policy (agricultural products, metal raw materials and scrap, fuel, coal, etc.). The scope of the Regulation includes some export restrictions existing in connection with the common foreign and security policy of the EU.

The regulation allows export controls individual commodities through surveillance or protective measures. However, these measures are not applied when EU trade agreements with importing countries provide for other export restrictions (quotas, export licenses, export permits, etc.).

In order to prevent a critical situation associated with a shortage of a vital product on the EU market, the Commission, acting on its own initiative or at the request of the Member States, may introduce permit system export of such goods. A negative decision of the Commission, at the request of a Member State, shall be referred to the Council, which may decide to the contrary by a qualified majority.

If the interests of the EU so require, the Council may decide to impose quantitative restrictions on the export of goods. Quantitative restrictions can be introduced only for export to certain third countries or in relation to exports from certain regions of the EU. To determine the quantitative limits of exports, the usual volumes of exports of the goods that existed before the occurrence of a critical situation are taken into account. At the same time, the established quantitative limits should not be higher than necessary to achieve the goals of quantitative restrictions.

THE EUROPEAN COMMUNITY SAFETY TRADE MEASURES SYSTEM

The EU has introduced new legal norms in the field of anti-dumping and countervailing duties. Anti-dumping measures and countervailing subsidies aimed at fighting with various types of unfair trade practices. Anti-dumping measures are aimed to compensate for the trade imbalance caused by the actions of third-country companies in the EU market. Compensatory measures aim elimination of the trade imbalance within the EU, which arose in connection with the unfair subsidization of Community exports by the governments of exporting countries. Sometimes anti-dumping and countervailing measures overlap. EU regulations prohibit the application of both types of protective measures to the same product.

In addition to protection against dumping and subsidies, EU legislation allows for the adoption of retaliatory measures aimed at counteracting foreign trade barriers - unlawful restrictions on the access of goods from the EU to the markets of third countries. Such restrictions include any, both tariff and non-tariff, measures of third countries, directly or indirectly aimed at restricting the import of goods from the EU.

The institutional framework for the use of protective Community trade measures reflects the traditional distribution of powers in the area of trade policy. System of institutions in stages (in the order of several tranches). Unallocated and unused quotas are subject to redistribution by the Commission. The distribution of quotas is made by one of the methods provided for by the Regulations, or by a combination of these methods, or in any other acceptable way. Regulations provides for three methods of allocation of quotas :

a) conventional distribution method- quotas for imports (exports) of goods are distributed on a priority basis among the so-called "traditional" importers (exporters). Traditional - those importers (exporters) who can prove that during a certain previous period of time they regularly imported (exported) goods of this type;

b) first-in-first-out quota allocation method - Applicants who are the first to apply for a quota are the first to receive licenses. The amount of allocated quota goods, equal for all licensees, is established by the Commission depending on the specific type of quota goods. After licensees have fully used their quotas, they can re-apply;

at) proportional method - the authorized bodies of the Member States inform the Commission about the number of applications submitted and about the quantities of goods requested in them. Based on this information, the Commission distributes quotas in proportion to the submitted applications.

QUOTATION AND LICENSING

Quota - setting for a certain period of time the maximum volumes of imports (exports) of certain goods with the distribution of volume shares (quotas) between specific importers (exporters). Quotas are also used as a measure of tariff regulation, determining the maximum volumes of imports of goods that are subject to tariff preferences and tariff exemptions.

Licensing - granting the rights to import (export) quota goods to importers (exporters) within the limits of quotas distributed between them. The quota system in the EU is based on the common trade policy, taking into account the principle of free movement of goods within the EU. The regulation establishes uniform procedures for the distribution of quotas between importers (exporters).

General order of allocation of quotas The Commission publishes a notification on the opening of a quota in the Official Gazette of the EU, indicating the method of distribution of the quota, the conditions for issuing licenses, the deadlines for submitting applications for issuing licenses, the list of authorized bodies of the Member States that consider applications. The distribution of quotas is made among the applicant companies that have received licenses (licensees), either at a time, or the bodies vested with powers in the field of anti-dumping and countervailing measures, include the Council, the Commission and advisory committees. Legal acts adopted by institutions in this area can be appealed to the SPI and the EU Court of Justice.

The Commission plays a leading role in the application of EU anti-dumping and countervailing legislation. The competence of the Commission includes :

a) initiating the introduction of protective duties;

b) completion of investigations without taking protective measures;

c) import registration;

d) preparation of proposals for the development of legislation in the field of foreign trade protection.

All decisions of the Commission are taken after agreement on one of the advisory committees. The committees consist of representatives of the Member States and are chaired by representatives of the Commission. Consultations in committees take place in the cases provided for by the regulations, as well as at the request of the Member States and the Commission. In exceptional cases, consultations may take place in absentia, by correspondence. Council, acting simple majority vote , decides on the introduction of protective duties on the proposal of the Commission.

However, when an advisory committee objects to a Commission proposal, the Council may reject the Commission proposal by a qualified majority within one month of the Commission's decision.

SOURCES OF EUROPEAN UNION CORPORATE LAW

The founding treaties of the European Union. The main source of EU corporate law are the EU founding treaties. In accordance with the provisions of these documents, all EU citizens are guaranteed four fundamental freedoms necessary to create a single internal market: freedom of movement of goods, persons, services and capital. Within the framework of the freedom of movement of persons, the freedom of movement of the labor force (workers) and the freedom of establishment and economic activity are considered.

EU corporate law - a set of legal norms contained in the founding treaties of the EU, secondary law acts of the EU, adopted by the EU institutions in order to implement the fundamental freedoms of the EU and regulating certain aspects of financial, legal, labor, civil law and information relations in an organization based on the association of persons and capital. Corporate law in a broad sense- a system of rules of conduct developed in an organization that is an autonomous entity, an association of individuals and capitals, expressing the will of the team and regulating various aspects of its activities.

As a result of the negotiations between the Member States, provided for in Art. 293, the Brussels Convention of February 29, 1968 was developed. In accordance with Art. 1 of the Convention, companies incorporated under the laws of one of the States Parties to the Convention, whose registered office is located in the territory where this Convention applies, shall be recognized.

In accordance with Art. 48 EU Treaty company or firm - a company or firm established on the basis of civil or commercial law, including commercial partnerships, as well as other legal entities governed by public or private law, with the exception of companies that do not pursue profit-making purposes.

Article 48 of the EC Treaty does not exclude the possibility of a company being formed by a single member. The Brussels Convention of 1968 states that a company founded by a single member in accordance with the laws of one of the States parties to the Convention cannot be recognized as contrary to public policy.

Establishment of a legal entity in another Member State is possible in the forms of primary (main) and secondary institutions . In the case of a primary establishment, the company expresses its desire to subordinate its activities to the legal order of a Member State other than the one in which it was established. As part of the secondary establishment, it is possible to open agencies, branches or subsidiaries.

ESTABLISHMENT AND FUNCTIONING OF COMPANIES

The main issues related to the formal side of the registration of the company are regulated by the First Directive "On Publicity". The Directive deals with three main groups of issues affecting the protection of the interests of third parties.

The first group of includes a list of the main documents of the company and the minimum amount of information to be provided during the registration of the company and publication. At the time of the adoption of the Directive, the Member States practiced three main ways registration:

a) an entry in the register;

b) deposit in a specialized department of the court office;

c) publication in one or more newsletters.

Directive the following scheme is provided . A registered company must be filed in the relevant register. At the discretion of the state, this may be either a central or commercial register, or a register of companies. A complete or partial copy of the required company document so published can be obtained by mail for a fixed fee.

In addition, the documentation is subject to mandatory, partial or complete publication (either in the form of a mention of the deposit of the document in the file or its entry in the register) in the official national publication.

Mandatory publication is subject to:

1) information on the structure of the company (memorandum of association, articles of association, amendments to constituent and other documents, court decision on dissolution);

2) information on representative bodies, management and control bodies (appointment, removal from office of persons having the legal authority to make transactions on behalf of the company and represent the company; appointment and identification of liquidators, as well as their powers, if this does not follow from the law or the articles of association) ;

3) basic data of a financial and accounting nature: the amount of subscribed capital, balance sheet and profit and loss accounts for each financial year;

4) information about the transfer of the legal address;

5) information about the dissolution of the company;

6) a court decision on the invalidity of the company.

The second group

questions - responsibility for non-publication of relevant information. General principle of the Directive : non-opposition to third parties of unpublished transactions and information.

The third group

issues regulated by the Directive - the invalidity of the society. The Directive pays attention to legal means to prevent the incorrect drafting of constituent documents: the choice is the introduction of control by public authorities and notarial registration.

REORGANIZATION OF COMPANIES

Reorganization of legal entities - the procedure established by the legislator for the transfer of rights and obligations of some legal entities to others in the order of succession.

The merger of companies under EU law is carried out :

a) through a merger of two or more companies, in which the merging companies transfer to the newly formed company by way of dissolution without liquidation all their property, including rights and obligations;

b) through a merger in the form of a merger of one or more companies with another, while by way of dissolution without liquidation, the acquiring companies transfer all their rights and obligations to an already existing company.

The rules governing both forms of merger are the same. Merger decision is adopted by the general meeting of shareholders of each company by a qualified majority, however, states may provide for the possibility of a decision by a simple majority if the owners of at least half of the company's authorized capital participate in the vote. If there are several categories of shares, the decision to merge is subject to a separate vote, at least for each category of shareholders whose interests are affected in the course of this operation.

In a merger through takeover, two options are possible: either the merger is considered valid from the date of the last general meeting of shareholders that approved this operation, or this date can be specified in the merger agreement.

Merge invalidation can only be declared on the basis of a relevant court decision. The Directive strictly limits the grounds for invalidity to three cases: lack of preventive, legal or administrative controls; lack of proper registration of the merger act in accordance with national legislation and invalidity (insignificance) or contestability of the decision of the general meeting of shareholders in accordance with national legislation.

RџSЂRё division of the company transfers all its rights and obligations not to one, but to several companies. The division can take place by dissolving a company and spinning off one or more companies, or by dissolving a company and creating new companies. As in the case of a merger, in the event of a division of a company, it is not liquidated, but only the distribution of assets and liabilities between the spin-off or new companies takes place.

Absorption - acquisition of a controlling stake in order to obtain a pre-emptive voting right.

EU ACCOUNTING CODE

Three Directives - the Fourth Directive "On Annual Financial Statements", the Seventh Directive "On Consolidated Financial Statements" and the Eighth Directive "On Auditing" form a kind of EU accounting code . Company's annual financial report consists of a balance sheet, a profit and loss account, and an Appendix. Conditions to be observed when compiling the report:

1) the Directive applies only to certain types of companies. All companies are divided into three categories - small, medium and large;

2) reports must accurately reflect the financial situation of the company, as well as the results of its activities, which makes it possible to trace the real development of the company. In exceptional cases, national legislation may provide for the need to provide additional information if the fulfillment of the established requirements does not lead to the correct picture;

3) the opening balance of the financial year must correspond to the closing balance of the previous financial year, which guarantees the continuity of financial accounts. At the same time, the form of compilation is also unchanged. Changing the form of reporting is possible only in exceptional cases, and the company must give a reasoned justification in a separate Appendix;

4) assets and liabilities should be separately presented in the report to ensure "transparency" of reports;

5) accounting cannot be made for a company that is in the process of liquidation, i.e. it is understood that the company continues its activities;

6) in the balance sheet, only data on the closing day of the financial year should be recorded.

Consolidated financial statements of companies made in the following cases:

1) the parent company has a majority of votes at the general meeting of shareholders or participants of the enterprise;

2) the parent company has the right to appoint or dismiss a majority of the directors of another company, which, in turn, is a dependent company;

3) the parent company has a special influence on another company, of which it is a shareholder or participant in accordance with an agreement between them or with the provisions of the second company's charter.

Audit of financial statements and consolidated statements is carried out in the EU in accordance with the Eighth Directive, which deals with the qualifications of persons exercising official control of accounting documents. They must have a decent reputation, not to carry out activities that are incompatible, in accordance with national legislation, with the activities of the auditor. In addition, an individual must have a certain level of education and qualifications.

LEGAL ENTITIES UNDER EU LAW

The procedure for the formation, functioning and termination of the activities of a European company is regulated by the Charter, in cases provided for by the Regulations, by the company's constituent documents, in other cases, by the national legislation of the EU Member State where the company has a registered office.

European company can be formed companies or firms established in the territory of one of the EU Member States, whose central administration and main business activities are located within the Communities.

The Charter provides for five ways to open a European company:

1) through the merger of joint-stock companies, at least two of which are established and operate on the basis of the legislation of different EU Member States;

2) through the establishment of a European holding company by joint-stock companies and (or) limited liability companies. At the same time, the central office of at least two of them must be located in the territory of different Member States, or a branch of one of them must be located for at least two years in the territory of a Member State other than the one where the head office is located, and be governed by its laws;

3) through the creation of a joint subsidiary by companies or firms, taking into account the requirements for territorial affiliation;

4) by transforming into a European company joint-stock companies registered in the territory of one of the Member States and having a branch for at least two years in the territory of another Member State than the one where its central office is located;

5) opening a branch or subsidiary of the EU itself.

European Economic Interest Association is a fairly flexible and convenient tool for medium and small enterprises in order to achieve certain economic goals or objectives and develop their activities.

The activities of the EOEI should be related to main activity of its members . EOEI participants bear unlimited joint and several liability under the obligations of the association. In the event of an early withdrawal, the company bears, for five years after its withdrawal, unlimited joint and several liability for obligations incurred during the period of its membership.

For the establishment of the EOEI there must be an agreement between its participants, where the goals of its creation are indicated, the share of each participant is determined (profit is distributed depending on the share).

EU TAX LAW: CONCEPT AND SOURCES

EU tax law - the totality of the tax provisions of the founding treaties and regulations adopted by the EU institutions, the general principles of European law applicable to tax relations, and the decisions of the EU Court of Justice on tax matters.

Sources of EU tax law

1. Memorandum of association - perform the function of constitutional acts of the EU. The Treaty on the EU is fundamental, which establishes:

1) legal principles applicable to the regulation of tax relations:

a) a ban on the introduction of any obligatory payments replacing the customs duty;

b) prohibition of discrimination against goods and services of one Member State on the territory of another Member State by means of additional (compared to local) taxation;

2) legal provisions on the basis of which regulations, directives and decisions on tax matters are adopted.

2. General principles of law - legal matter, in which the rules of law governing various types of social relations are created and applied. Allocate:

1) principle of democracy - decisions on tax issues are taken in the legal form and in accordance with the legal procedure that ensure the optimal balance of economic interests of the EU and the Member States;

2) principle of legal pluralism - when making tax decisions, legal traditions and peculiarities of the legal culture of the Member States are taken into account;

3) principle of priority of human rights and freedoms - the collection of tax should be carried out on legal grounds, the adoption of a tax decision and the resolution of a tax dispute should take place taking into account the priority of human rights and freedoms.

3. Normative acts of secondary law:

1) regulations - is elected to consolidate the most important decisions of the EU institutions. By adopting regulations, taxes are established or certain elements of the tax are fixed;

2) directive - legal form, the features of which make it possible to achieve the desired result of the convergence of national legal norms in a timely manner;

3) solutions - adopted on special issues of common importance to all Member States and on issues affecting the interests of individual States (for example, Council Decision No. 70/243 on replacing the financial contributions of Member States with their own revenues).

4. Decisions of the EU Court of Justice - are binding on EU member states. Considers two categories of cases:

1) providing explanations of the norms of integration law, but not containing prohibitive provisions;

2) providing explanations of the norms of integration law and containing prohibitive provisions.

MAIN TYPES OF EU TAXES

Taxes are part of the system of own resources, without which it is difficult to imagine the place of taxes in the EU budget. The main types of EU taxes can be represented in the form of the following classification :

a) agricultural taxes;

b) customs duties;

c) VAT (interest deductions);

d) income tax on individuals working in the EU apparatus.

Agricultural taxes are set mainly for imported and exported agricultural products. They are regarded as a means of carrying out a common agricultural policy and their own source of the budget of the Communities.

feature of taxes on imported and exported agricultural products lies in the fact that their scope and rates are determined within the framework of the common agricultural policy mechanism, and the procedure for their calculation and payment is regulated by the EU Customs Code. In essence, these taxes are customs duties on food products. Agricultural taxes can also be used to impose restrictions on the production of certain types of products.

Customs are the second type of mandatory payments that make up the system of "own resources" of the EU. They perform a predominantly protectionist function and are established, as a rule, in the form of anti-dumping and countervailing duties. Customs duties are established at the external borders of the EU in relation to imported and exported goods and are determined taking into account the following characteristics:

1) pricing of goods;

2) origin of goods;

3) quantity of goods;

4) customs value of goods;

5) tariff rate.

Value added tax (VAT) is the most promising in terms of financing the activities of the EU. The presence of VAT in the tax system of the state is a prerequisite for its accession to the EU, since financial revenues from value added tax are one of the main sources of the EU budget. VAT is established in the Member States, which determine the amount of its tax rate within the limits prescribed by EU law.

The VAT revenues to the European Union budget represent a single percentage surcharge established by the decision of the Council on the VAT rate in the Member States.

The object of taxation is determined by EU law.

Personal income tax.

The tax is levied on a progressive scale ranging from 5 to 45% and goes to EU revenue.

LEGAL MECHANISM OF TAX REGULATION IN THE EUROPEAN UNION

The legal regulation of taxes is largely determined by the existing approaches to the implementation of the integration policy and the choice of the most effective legal means to achieve the goals set in the founding agreements. Legal mechanism for tax regulation in the EU - a set of legal means, the choice of which is determined by the objectives of tax policy and the balance of tax powers of EU institutions and member states. Tax policy is based on principle of harmonization . The relationship between the powers of the EU institutions and the Member States is based on the principle of subsidiarity.

The principle of harmonization is implemented through the use of two main methods: positive and negative integration.

Positive integration means the adoption by EU institutions of regulations aimed at harmonizing national tax legislation.

Negative Integration means the establishment of prohibitions on certain types of actions that are contrary to EU policy, and is carried out through prohibitive norms in treaties and acts of EU institutions and prohibitive decisions of the European Court of Justice.

Both approaches (positive and negative integration) are used as follows: if joint Community action (positive integration) does not lead to the desired results, then the issues that could not be resolved at the EU level are resolved by the Member States within their competence, taking into account the restrictions established EU prohibitions (negative integration) on actions contrary to Community tax policy.

Subjects of tax relations. Legal relations arising in connection with the movement of excisable goods and their entry into the sphere of consumption involve traditional tax subjects and persons introduced into these relations by the Directive in question. The traditional participant in tax relations is, first of all, the country that has the right to demand the payment of tax, that is, the tax creditor represented by the state. Another traditional side of tax legal relations is the tax debtor, i.e. the person obliged to pay the tax, and in relation to excises, this is the person who introduced the goods into trade, since, as a general rule, the obligation to pay excise arises when goods are transferred to the sphere of consumption . The tax debtor is usually either the manufacturer of the goods or its importer. The directive provides for tax incentives in the form of excise exemptions for goods destined for diplomatic and consular offices, international organizations and NATO armed forces.

GENERAL CHARACTERISTICS OF INTEGRATION REGULATION OF BANKING ACTIVITIES

EU banking law - a set of rules governing the legal status of credit institutions, as well as the procedure for their banking operations in the EU single internal market. the main objective integration regulation of banking activities is to ensure the overall stability of the European system of central banks and the banking systems of member states, creating conditions for the free provision of banking services and effective banking supervision in the EU.

The objectives of the integration regulation of banking activities depend on the scope of EU competence in the field of monetary policy, the level of economic integration within the EU, the nature of the EU's international obligations, as well as the general state of the international financial sector.

The sources of EU banking law are:

1) founding agreements. They do not contain a separate section on banking. Relevant regulation is carried out mainly within the framework of freedom of establishment (Articles 43-48 of the Community Treaty), freedom to provide services (Articles 49-55), as well as freedom of movement of capital and payments (Articles 56-60). Along with this, integration banking regulation can also be based on other articles of the Community Treaty, such as provisions on legal approximation (Article 95). In the field of banking supervision, Art. 31 and 34 of the EU Treaty;

2) acts issued by the EU institutions - sectoral legal acts of the EU on banking activities; sectoral acts of the EU on other types of financial activities; complex legal acts of the EU in relation to the financial sector; complex legal acts of the EU within the framework of "fundamental freedoms"; complex legal acts of the EU in relation to the single internal market; other legal acts of the EU;

3) the precedents of the EU judicial bodies, among which the decisions of the EU Court of Justice establishing the direct effect of "fundamental freedoms" and their interpretation are of key importance;

4) international treaties, primarily multilateral agreements operating in the WTO system (General Agreement on Trade in Services, GATS and Agreement on Trade Aspects of Foreign Investments, TRIM).

Basic Principles integration regulation of banking activities are: the provision of national treatment; licensing of credit institutions and banking supervision based on the principle of the country of origin; the principle of cooperation between national and supranational banking supervisors.

BANKING REGULATION WITHIN THE FUNDAMENTAL FREEDOMS

Capital flow - transfer of property (participation rights, real estate, etc.) and monetary resources (credits, placement of bonded loans, etc.) in order to create a certain right or exchange for a certain right. Freedom of movement of capital the right of the EU means the abolition of all measures that impede the conclusion and execution of transactions related to such a transfer between residents of different states. Under restrictive measures along with foreign exchange restrictions, any legal and administrative provisions, as well as national administrative practices, which are capable of negatively affecting the movement of capital, in particular, reducing its efficiency or attractiveness, are implied.

EU law prohibits any restrictions on the movement of capital, not only between EU member states, but also in relations with third parties. This prohibition is not absolute. With regard to the single internal market of the EU, the freedom of movement of capital does not deprive the Member States of the right to:

1) to apply the provisions of national tax law establishing differences between taxpayers depending on their tax domicile or place of capital investment;

2) take all necessary measures to prevent violations of national laws and acts of the executive branch, especially in the field of taxation and control over the activities of financial institutions, as well as establish a procedure for declaring data on the movement of capital for administrative or statistical purposes or take measures that are justified from the point of view view of public order and national security;

3) maintain restrictions on the freedom of the establishment that are compatible with the memorandum of association.

Freedom of establishment - this is the freedom of individual entrepreneurial activity, the freedom to establish enterprises and manage them, as well as the freedom of movement of persons associated with this. "Persons", within the scope of this freedom, means not only citizens of EU Member States, but also companies and firms established under the laws of a Member State if their seat, central administration and main activity are in the territory of the EU. With regard to banking, the freedom of establishment concerns the opening by credit institutions of branches and representative offices, the creation of subsidiaries, as well as the licensing procedure for banking operations in EU member states other than the country of origin.

THE MECHANISM FOR THE IMPLEMENTATION OF THE SOCIAL POLICY OF THE EUROPEAN UNION

The social policy of the EU is implemented with the help of an extensive system of institutions. Moreover, each of them acts within the limits of authority, which is vested in accordance with the fundamental treaties. Institutions that implement the social policy of the EU are divided into those created according to agreements and additional ones, created by derivative law and tied to the social sphere by the very fact of creation and their goals. Related to them is the question of the representation of the social forces of the Community at the communitarian level.

The most important structures The EU's social powers are the European Council, the European Parliament, the EU Commission, the Court of Justice of the European Communities and the Economic and Social Committee.

European Council performs the function of strategic planning of all spheres of EU activity, including social. Its main task is the development and implementation of the main directions of communitarian policy.

Commission is the guarantor of the implementation of the interests of the EU. It enjoys the right of legislative initiative within the limits of its competences stipulated by the Treaties. The activities of the Commission in the social sphere consist of three main elements: the implementation of social policy documents, the management of structures and the management of social dialogue. Specially appointed members of the Commission are responsible for social issues and employment, education and training issues. European Parliament , dealing with the whole wide range of communitarian policy, has at its disposal 18 commissions, including the one that directly deals with social issues and the problem of employment, and also coordinates the activities in the social sphere of other commissions that deal with social issues in their work.

Court of Justice of the European Communities monitors the correct interpretation of legal acts and the application of the communitarian instruments by all Member States. Contributes to the operation of EU law in the Community, broadly interpreting the texts of treaties and EU legal norms. In terms of its competences and rights, the European Court is superior to any international one.

Economic and Social Committee (ESK) was created by decision of the Treaty on the EEC. Its goal is to ensure, within its framework, the representation of the interests of various categories of society, adequate to their place in economic and social life. Consists of representatives of entrepreneurs, consumers, small and medium-sized enterprises, industrial and agricultural workers, scientists, transport workers, environmental protection associations, freelancers

STAGES FORMING THE SOCIAL POLICY OF THE EUROPEAN UNION AND ITS LEGAL FRAMEWORK

Already from the first years of the existence of the EU, the agreements that established the ECSC, the EEC and Euratom provided for the implementation of a number of measures to neutralize the negative social consequences of economic integration. For the ECSC, the most acute problem was the sharp decline in employment in the coal and steel industries. ECSC took over partial financing of benefits for laid-off miners and metallurgists, their professional retraining, employment. The Euratom Treaty included provisions on labor protection standards for workers in this hazardous industry and abolished national restrictions on access to skilled work in the nuclear power industry.

EEC Treaty determined the general contours of the Community's social policy based on two goals - to link economic integration with social development and neutralize its negative social consequences. According to Art. 18 of the EEC Treaty, the EU Commission was mandated to promote cooperation between member states in matters of employment, labor law, working conditions, vocational training, social security and trade union rights. The free movement of labor within the Community was introduced, and discrimination based on nationality was prohibited. Treaty established European Social Fund (ESF), which has become the main financial instrument of the Community's social policy. In the 80s. The legal framework for EU social policy was expanded through the adoption of two important documents: the Single European Act in 1986 and the Charter of Fundamental Social Rights of Community Workers in 1989. While the former marked a new approach to harmonizing national legislation and bringing them into line with EU law, the second, having no legal force, outlined the main goals of the social policy of the European Union.

Maastricht Treaty 1992 became a landmark document for the social dimension. The EU Council was assigned the right to establish minimum social standards and technical labor standards. Some procedural issues of decision-making in the social area have been simplified. Social policy has acquired its own regional dimensions, having received funding not only from the ESF, but also from other structural funds, in particular the European Regional Development Fund (ERDF).

Finally, the amsterdam summit , securing the right of EU governing institutions to set minimum social standards and change them, confirmed the right of Member States to adopt higher standards and their own methods of solving social problems.

SOCIAL PARTNERSHIP POLICY AND SOCIAL DIALOGUE

As part of the implementation of social policy and the solution of its tasks in the EU, such an instrument as social partnership is widely used.

Social partnership involves the interaction of various components of the forces of society, primarily labor and capital, the achievement of mutually acceptable compromises by them in solving problems affecting common interests. At the same time, support for the competitiveness of the EU economy is put at the forefront. When interacting, the positions of partners may not coincide or even be diametrically opposed, which can lead to conflicts and social destabilization.

Purpose of the social partnership policy - to avoid such situations by using an arsenal of various material, moral, political, legal means to resolve emerging problems.

The main task of the social partners - search for their place in the partnership system and ways to ensure the protection of the interests of the forces they represent.

Skillful application of the practice of social partnership helps to achieve a certain degree of mutual understanding between representatives of capital, management and labor and to come to compromises when making decisions vital for the economic and political development of the EU.

With the help of social partnership, involvement of workers' organizations in cooperation, involvement of workers' representatives in the management of production, entrepreneurs manage to find a way out in difficult conditions of economic shocks and social tensions, even regulate crises. One of the main components of modern social policy is social dialoguewhich in practice implements the idea of social partnership. In an agreement concluded in 1991 by the social partners, the functions of social dialogue were defined in terms of consultation, reconciliation of contentious issues and negotiation.

Social dialogue is conducted through official bodies and committees, tripartite conferences. The form is also used Permanent social dialogue with the same members. The Economic and Social Committee, advisory ones, including the Standing Committee on Employment and expert committees for industries (steel and coal, agriculture, fisheries, transport, services, etc.) take part in this process. European social regulation is based on both legislative initiatives emanating from the institutions of the Union and collective bargaining between social partners.

EU ENVIRONMENTAL LAW: CONCEPT AND SOURCES

EU environmental law - a set of norms based on environmental and legal ideas that regulate social relations in the process of interaction between society and nature. Sources of EU environmental law divided into acts of primary and secondary law. For the first time the term "environment" occurs in Art. 100A (“Internal market”) of the Single European Act of 1986. The EEA also contained a separate article on the environment (130 CT). However, the implementation of environmental protection as such has not yet been formally assigned to the goals of the EEC. In the Maastricht Treaty of 1992, environmental protection is placed in line with other Community objectives in Art. 2 of the Community Treaty. The Amsterdam Treaty of 1997 is also the main source of environmental law, which further developed the provisions governing the environment in the EU. As a result of the entry into force of the Treaty, environmental protection was given constitutional status (Article 2); Section XIX ("Environment") included Articles 174-176 containing various aspects of the regulation of environmental protection; the principle of integration, previously enshrined in Art. 174, was separated into a separate article - art. 6 of the Agreement.

Among acts of secondary law, the most important for the formation of environmental law are directives . To date, there are more than two hundred directives of various types, regulating a wide variety of environmental issues.

Regulations as a tool for harmonizing the national environmental legislation of European countries are used less frequently. By virtue of their direct effect, they are applied in areas where exactly the same regulation and imposition of identical requirements are required, for example, when importing (exporting) hazardous industrial wastes or when trading in rare species of animals and plants.

Judgments of the Court The European Communities and the Court of First Instance are a separate group of sources of environmental law. The significance of the Court's decisions in interpreting, clarifying and eliminating gaps in other sources of environmental law is enormous. As in other branches of EU law, a number of decisions of the Court on the application of environmental law have become textbook.

International Treaties - this is a special group of sources of environmental law; unlike regulations, directives, decisions, which are internal acts of the Community, international treaties are in the nature of external sources. Their legal regime is largely determined by the norms of international law. International treaties concluded by the EU form an integral part of EU law.

MAIN PRINCIPLES OF THE ENVIRONMENTAL POLICY OF THE EUROPEAN UNION

Principles on which the European environmental policy is based :

a) the principle of a high level of environmental protection;

b) the precautionary principle;

c) the principle of preventive action;

d) the principle of eliminating sources of damage;

e) the polluter pays principle.

Principle of high level of environmental protection - one of the most important and basic principles of Community environmental law. The principle applies not only to the activities of the Commission, but also to the legislative activities of the European Parliament and the Council. However, the application of the principle is limited by the large differences in the capabilities of different Member States.

The precautionary principle. Its essence lies in the fact that if there is a suspicion that certain actions may have a negative impact on the environment, then it is better not to take these actions at all than to wait until scientific research proves a causal relationship between these actions and negative consequences for the environment. The principle may, in some cases, justify excessive protectionist measures by Member States to prevent environmental damage, even if there is no causal link between those measures and the possibility of the alleged damage.

The principle of preventive action. Its meaning lies in the approach in which "it is better to take preventive measures to protect the environment than to restore the environment." The need to restore the environment after the damage has been done is no longer a priority. Instead, the principle presupposes the adoption of measures that will exclude the possibility of damage altogether.

The principle of elimination of sources of damage. In accordance with this principle, damage to the environment should, if possible, be eliminated at the very beginning of its occurrence. The principle provides for the legislator's preference to set standards for emissions and discharges of pollutants, rather than standards for the environmental quality of products, especially when it comes to water and air pollution.

Polluter pays principle - the polluter must pay the cost of eliminating the damage caused to him, which forces environmentally unsafe industries and individual enterprises to use less harmful substances and technologies in production. In addition to the use of fines, the principle also applies to the introduction of environmental standards. Companies that have to comply with accepted standards are beginning to apply the best existing technologies and invest in their production process, making it less harmful to the environment.

ENVIRONMENTAL PROTECTION AND THE FUNCTIONING OF THE EUROPEAN UNION COMMON MARKET

The environmental policy of the Member States must not conflict with the provisions of the relevant directives or regulations. In the event that a certain area is not regulated by acts of secondary EU law, Member States, when taking national measures, are obliged to be guided by the provisions of the Treaty.

tariff barriers. Article 25 of the EU Treaty prohibits the introduction of customs duties on imports (exports) and any equivalent fees in trade between Member States. This does not mean that any collection for the purpose of protecting the environment is a violation of EU law. Some fees are not considered "customs equivalent fees" and therefore are not prohibited. Fees that are part of a national customs policy are often not considered "peer-to-peer fees".

No Member State may not impose directly or indirectly products of other states by internal taxes of any nature in amounts exceeding the taxation, direct or indirect, to which similar national products are subject. Member States shall not be entitled to impose internal taxes on the products of other Member States in order to indirectly protect other products.

non-tariff barriers. In order to guarantee the free movement of goods on the common market, Art. 28 of the Community Treaty contains a prohibition of quantitative restrictions on the import of goods from other Member States, as well as all measures whose effect is identical to such restrictions. Article 29 contains a similar prohibition of quantitative restrictions and measures identical to restrictions in relation to the export of goods. In Art. 30 lists exceptions to the two previous prohibitions.

Application of the "rule of common sense". The case law created by the Court added others, in addition to Art. 30, grounds for exemptions for certain trade restrictive measures. The "rule of common sense" "works" only with respect to measures applied without distinction to both national and foreign goods. The material scope of the "rule of common sense" is broader and thus allows Member States to take more diverse environmental measures. However, any national measure, in order to be justified by the Court, must pass the “proportionality” test, which means proof that there are no alternative measures to achieve an environmental objective that have a lesser restrictive effect on trade between Member States.

FORMATION OF EUROPEAN STANDARDS FOR THE PROTECTION OF COPYRIGHT AND RELATED RIGHTS

The term "copyright and related rights", as well as the concept of "intellectual property", was not used in the EU Treaty. This is explained by the fact that in the countries of the Romano-Germanic legal tradition, the concept of "intellectual property" covers only objects of literary and artistic property. The concept of "industrial property" applies to inventions, utility models, industrial designs, breeding achievements, trademarks.

Protection of copyright and related rights in full belongs to the prerogative of the national legislator . The EU takes upon itself the elimination of discrepancies in national legislation on copyright and related rights, which become an obstacle to the free movement of goods and services, as well as lead to a distortion of competition in the internal Community market. The interests of protecting industrial and commercial property are considered in it as one of the exceptions to the general rule on the inadmissibility of measures equivalent to quantitative and qualitative restrictions on exports and imports.

Intellectual property protection subordinated to the task ensuring the smooth functioning of the EU internal market. The status of exclusion or temporary monopoly on the use of works and other objects of law, allowed for the sake of encouraging creativity and investment in the field of science and culture, determines the philosophy of the approach to the operation of copyright and related rights. On July 27, 1995, the European Commission released the Green Paper on Copyright and Related Rights in the Information Society.

There were four tasks :

1) remove legal obstacles and inconsistencies in national copyright law that hinder the functioning of the single market;

2) increase the level of EU competitiveness through a high level of copyright protection for products and services;

3) prevent intellectual property that has arisen within the community as a result of creative efforts and significant investments from being appropriated by third parties located outside the EU;

4) level the deterrent effect of copyright on competition in such areas as the protection of industrial designs and computer programs.

Copyright for literary and artistic works are protected throughout the life of the author and 70 years after the death of the author. Joint works are protected for 70 years after the death of the surviving co-author.

EU STANDARD-MAKING IN THE SPHERE OF NEW COMMUNICATION TECHNOLOGIES

Computer Programs Directive . Computer programs in terms of copyright protection are equated to literary works. The concept of a computer program includes preparatory materials for its creation. Computer programs are subject to protection regardless of the way they are expressed. However, the ideas and principles underlying the program and the interfaces used in it are not protected by the Directive. A computer program enjoys protection if it is the original in the sense that it represents the result of its author's own creativity. The application of other criteria in determining the eligibility of program protection is not allowed.

Computer program author - an individual or a group of individuals, and in countries where the law allows it, a legal entity, which is considered by that state as the right holder. Exclusive rights include the right to exercise or authorize:

a) reproduction on a permanent or temporary basis of a computer program in whole or in part by any means and in any form. In the event that loading a computer, displaying data on a monitor screen, transferring, transferring or storing computer programs in the computer's memory requires the reproduction of a protected program, its use requires the permission of the copyright holder;

b) translation, adaptation, arrangement and any other processing of a computer program, as well as reproduction of a computer program obtained as a result of such actions, without prejudice to the rights of the persons who carried out the processing;

c) all forms of distribution, including the rental of the original or copy of the program.

Directive on the coordination of certain norms of copyright and related rights in relation to satellite broadcasting and retransmission by cable is one of a series of measures designed to overcome the legislative fragmentation of Europe in the face of new realities generated by the development of communication technologies. It pursues the following goals:

1) remove copyright obstacles to cross-border television and the development of a pan-European market for the distribution and production of television programmes;

2) eliminate differences in national copyright rules that introduce uncertainty into the legal status of right holders and create a threat of exploitation of their rights without payment of remuneration, which hinders the free circulation of programs within the EU;

3) to avoid a situation in which several national laws are simultaneously applied to the same act of broadcasting.

SUSTAINABLE JUDICIAL PRACTICE IN THE SPHERE OF COPYRIGHT AND RELATED RIGHT

The legal regulation of some issues of copyright and related rights with the help of EU legislation arose from attempts to extract commercial benefits from discrepancies in national legislation. At the same time, the principles underlying judicial decisions have had a far-reaching impact on the logic of law enforcement and have not lost their significance even after the adoption of the Community Directives.

In Deutshe Grammaphongesellshaft mbHv. Metr oSBGr ossma erkte GmbH No. 78/7 °C The EU Court concluded that the provisions contained in Art. 49 of the EU Treaty, apply to copyright and rights related to it. This interpretation of the Treaty paved the way for EEC rule-making in this area, the principle was proclaimed that the exercise of copyright should not run counter to the goals set in the Treaty.

In case no. 62/79 Coditel SA v. Cine V og Films SA and others. The Court of Justice of the European Union came to the conclusion that the norms of the Treaty aimed at ensuring fair competition, free movement of goods and services, are fully applicable to the field of copyright.

In deciding exhaustion disputes, the Court has proposed a distinction between copyrighted goods and services. The exhaustion of rights applies only to goods and does not apply to the provision of services. The situation that led to this construction was as follows: the French company Les Films de la Boetie, as the owner of the exclusive copyright for the film Le Boucher, ceded to the Belgian company Cine Vog the exclusive right to distribute the film in Belgium. However, the first German television channel showed the German-language version of the film. The first channel is received in Belgium. Cine Vog decided that the on-air screening jeopardized the film's commercial future in Belgium. It sued Les Films de la Boetie for violating the terms of the exclusivity agreement and the cable group Coditel, which distributed German TV channels on cable in Belgium.

In its decision, the Court of Justice referred to the difference between the application of the principle of exhaustion of law in relation to material objects and the impossibility of a fair application of this principle in other cases. The Court considered that the holder of the exclusive right to publicly perform a film throughout the territory of a Member State could oppose it to the actions of cable television companies that distributed it on their networks by receiving the film from a broadcaster in another Member State without violating EU law.

FORMATION OF EUROPEAN STANDARDS FOR THE PROTECTION OF INVENTIONS

In the early years of the EU, there was a widespread fear that industrial property rights protected under national law would be used to restrict trade within the EEC. To counter this possibility, the European Commission and the six original members of the common market drafted an EU patent law in 1965. It provided for a centralized procedure for issuing uniform European patents. In 1969, it was proposed to split the draft into two conventions. The first was aimed at creating a unified procedure for any European country, regardless of its membership in the EU. It opened access to obtaining a package of national patents. The second convention was intended to create a single patent of the countries of the common market, which would be unitary and autonomous in nature, and also subject to the EU legal system.

The first draft led to the European Patent Convention (EPC), signed in 1973 in Munich. The second - to the signing in 1975 in Luxembourg of the Patent Convention of the European Community. The EU patent envisaged by it was of a unitary nature. It could be granted, transferred, canceled or not supported only in relation to the entire EU as a whole.

The European Patent Convention entered into force on October 1, 1977. The European Community Patent Convention has not been ratified by all member states. Difficulties with the ratification of the Convention led to the convening of two more conferences in Luxembourg in 1985 and 1989. At the first of them, it was possible to reach an agreement on the Protocol on the Settlement of Disputes and the establishment of the EU Patent Court of Appeal. These provisions made it possible for disputes on infringement of patent rights and the validity of EU patents to be considered in national courts, canceling them if necessary. It also provided for the creation of a Community Court of Appeal with exclusive jurisdiction over the interpretation of the provisions of the Community Patent Convention (CPC) and the validity of Community Patents.

At the second conference in 1989, it was decided that the CDS would enter into force after it had been ratified by 12 EU member states. However, the difficulties with ratification were not overcome. The practice of the Community Court dispelled fears that the national nature of intellectual property rights would lead to a fragmentation of the EU single market. There seemed to be little incentive to ratify the Luxembourg Convention. However, the expansion of the EU actualized the idea of creating an EU patent.

FORMATION OF EUROPEAN STANDARDS FOR THE PROTECTION OF TRADEMARKS

The purpose of the first directive Council of December 21, 1988, aimed at the approximation of the laws of the Member States on trademarks, was to overcome those differences in national trademark law that hinder the free movement of goods and the freedom to provide services and may adversely affect competition within the common market. The question of the creation of a Community trademark (TM) was put out of the brackets of such convergence.

It was about the initial convergence of TK legislation. Outside of unification were the powers of states to protect TK acquired on the basis of use. They were only raised in terms of the relationship between TK acquired by registration and TK protected by use. Procedural issues related to the establishment of the procedure for registration, with the annulment and invalidation of TK acquired as a result of registration, remained within the jurisdiction of the Member States.

They could determine the form of registration of TK and the procedure for invalidating it, decide whether previously acquired rights can serve as a basis for refusal to register or invalidate it. Member States maintained the right to decide as you wish questions about the consequences of canceling a trademark or declaring its registration invalid. Those aspects of TK legislation that directly affect the functioning of the Community's internal market have been harmonized. Where a Directive contains converging provisions, its provisions supersede or make compatible provisions of national law.

The Directive regulates the conditions for registering a trademark, the legal consequences of registration and the legal consequences of the existence of prior rights. Member States are therefore obliged not to have provisions in this area that are not mentioned in the Directive or are contrary to it. Directive a distinction is made between mandatory and optional provisions. The former are mandatory for inclusion in legislation, while the latter can be included.

The provisions of the Directive shall apply to all TK for goods and services which are subject to registration in the Member States. It means that they also apply to collective TK , TK used to certify products, as well as TK registered with international organizations and valid on the territory of the Member States.

ECONOMIC FOUNDATIONS OF THE RIGHT OF COMPETITION

The competitive market allows as efficiently as possible distribute limited resources, within the framework of a competitive market, the most accurate balance of supply and demand is achieved. In reality, this situation is unattainable: the market is influenced by a lot of factors, including those that are not directly related to its functioning, so the market always does not work optimally, moreover, it is unstable. Is always there is a risk of transformation from a closed market to a monopolistic one, and such a market always works extremely inefficiently.

The undesirability of such a situation lies in the fact that in such a market an enterprise with market power sets prices for a product or service at its discretion, respectively, making it inaccessible to a large part of potential consumers, preferring to increase the rate of profit instead of increasing the scale of production, due to which the overall market size is shrinking.

Monopoly has no incentive to take into account the interests of users and develop production by introducing new technologies, developing improved products, etc. The market itself cannot cope with such a situation, therefore, state intervention is necessary to maintain a competitive environment in the market. State legal and supranational regulation of the market economy consists in creating the most favorable conditions for the release of market forces and their use in the interests of meeting the needs of society, increasing the efficiency of the economy and the well-being of the population. One of main objectives is to maintain the efficient functioning of the market, including through the suppression of attempts by firms to use prohibited methods of competition in the market. Thanks to this, the tasks of improving the quality of the offered goods and services, creating new jobs, accelerating the innovation process, and stimulating technical progress are solved.

In the conditions of integration, the legal support of fair competition becomes the most important means building and maintaining a normally functioning single market. Its emergence and further sustainable development presupposes that all producers of goods and service providers from Member States enjoy equal access to it without any discrimination. They, like consumers, must be protected from the negative consequences of the monopolization of certain areas of activity, the division of markets, cartel practices, and voluntary interference in the economy by national authorities.

A very important component of competition law is the protection of consumer rights.

THE EUROPEAN UNION LEGAL FRAMEWORK FOR THE PROTECTION OF COMPETITION

EU competition law rules do not exist separately, but have their own hierarchical order. This hierarchy is extremely important, because in judicial proceedings, specific rules are not interpreted on their own, but in a general system of rules and general rules set the principles that the judiciary follows when interpreting specific provisions.

Central place in the system of norms of competition law is occupied by Art. 2 and 3 of the EU Treaty. Article 2 establishes a list of the main goals of the communities to be achieved, and in Art. 3 contains a list of the main specific tasks of the EU.

Important place in the system of competition law is occupied by Art. 10. Member States should refrain from taking any measures that could jeopardize the achievement of the objectives of the Treaty. In the field of competition law, this rule imposes an obligation on Member States to cooperate with the European institutions in respect of established competition rules. States also must take into account this norm when creating national systems for monitoring compliance with the rules of competition in the market, these systems must comply with European requirements. Finally, this rule is applicable to the activities of states in providing state assistance to national enterprises - the legislation and specific actions of states in this area must also comply with EU law.

Basic standards relating to competition law are concentrated in Section VI "General Rules of Competition, Taxation and Approximation of Laws", where Ch. 1. Structural head consists of two subsections :

1) the first regulates the behavior of firms in the market;

2) the second - the behavior of states.

The eight-article section establishes the basic provisions and general principles relating to competition in the EU. Part of the normative rules is established in the regulations, part was developed by administrative and judicial practice.

This approach was chosen specifically because it able to provide greater flexibility of the entire system of competition law: the norms of constituent agreements set the basic rules and direction of activity, while specific decisions are made by an administrative or judicial body. Thanks to this, firstly, the risk that enterprises or states will be able to find a formal loophole that will allow them to avoid responsibility for committed violations is significantly reduced, and secondly, regulatory authorities can respond more flexibly and clearly to the constantly changing market situation.

MERGER CONTROL

In 1989 was adopted special regulation dedicated to the regulation of the merger process. This regulation was replaced by a new one in 2004, which was adopted as part of the EU competition law reform.

For EU law to apply to a merger, European element required . In accordance with the Regulation, this occurs if the total world turnover of the enterprises involved in the transaction exceeds 5 billion euros and the turnover within the EU of at least each of any two enterprises participating in the transaction exceeds 250 million euros. The exception is if more than 2/3 of this turnover is realized only in one EU member state. Additionally, the scope includes enterprises with a total global turnover of 2,5 billion euros, and at least in each of the three any EU countries the turnover of all enterprises exceeds 100 million euros, and in each of these three countries the total turnover of at least two enterprises exceeds 25 million (for each company), and, finally, if the combined turnover of any two participating companies in the EU exceeds 100 million euros. The Commission may accept a case for its consideration if the competent authorities of at least three EU countries so request.

Basic principles relating to mergers are set out in Art. 2 of the Regulations. It sets out the basic principles for conducting investigations by the Commission. The investigation process takes place in several stages.

The first stage consists in filing a notification. It is not necessary to conclude a legally binding agreement to submit a notification to the commission, it is enough for enterprises to have a serious intention to carry out the merger process.

On the second stage The Commission decides whether the merger agreement falls within the scope of the EU's competence and further decides whether such an agreement is compatible with the common market or not.

Formally a merger cannot be carried out prior to the filing of the notice or within three weeks after the filing. In the event that the merger has already been carried out, but the Commission has found that it is contrary to the rules of competition, it may decide to forcibly split the company back into two.

The Commission may, in determining the possible emergence or strengthening of a dominant position or other serious violation of competition impose sanctions on violators . The main sanction is a fine. A one-time fine for violations is up to 10% of the total annual turnover of the company (or group of companies) for the previous financial year.

CONTROL OVER STATE AID

State action can be one of the biggest threats existence of free competition. Subsection 2 of Chapter 1 of Section 6 of the Treaty, entitled "State Assistance", is devoted to the constituent agreement of state aid. The subsection consists of three articles. The main one is Art. 87, which sets out the basic rules regarding the possibility of providing state assistance to enterprises. Article 88 is devoted to the regulation of the control activities of the Commission and the Council, and Article 89 establishes legislative powers in the field of state aid.

The essence of the contradiction of state aid rules of competition is that the state, providing assistance to one enterprise, actually puts it in a more advantageous position compared to other enterprises operating in this market.

The Treaty enshrined general prohibition principle state aid, which can lead to disruption of competition in the market. Basically, we are talking about financial assistance, in particular subsidies, interest-free loans and credits issued at a lower interest rate than that existing on the market, but other types of assistance are also possible. Such aid shall be regarded as incompatible with the common market to the extent that it affects trade between Member States.

At the same time, in some cases, state assistance is simply necessary. Therefore, Article 87 provides exceptions to the general rule . Exceptions are targeted, i.e., the tasks for which state aid can be directed are directly indicated.

In total there are two types of state aid :

1) unconditionally permitted (Aid for these purposes is always considered to be compatible with the rules of competition). Unconditional aid includes aid that does not have a direct impact on the market, or relief for damages from natural disasters;

2) conditionally permitted (in this case, it is necessary to calculate whether the functioning of the common market will be harmed). Conditionally permitted assistance includes, in general terms, such assistance, which is aimed at equalizing individual lagging territories or sectors of the economy, as well as assistance in the development of culture. For these types of assistance, there is a condition that they must not adversely affect competition in the market, or a reasonable balance must be maintained between the interests of the market and society. Conditionally authorized assistance may be provided only after the permission of the Commission.

REGULATION OF NATURAL MONOPOLIES

AND PROVISION OF SOCIALLY IMPORTANT SERVICES

Some sectors of the economy are traditionally controlled by the state, either directly or through the creation of state-controlled enterprises.

According to the general rule States are prohibited grant certain privileges to public enterprises. In addition, state-owned enterprises must comply with all the rules of the Treaty, including rules on competition law. Norm Art. 86 has extremely general character , establishing only the rule itself in a general way, therefore the specific nature of the rule and its applicability are established by the control body and the Court in accordance with the general objectives and principles of the Treaty. The execution of this rule is left to the discretion of the controlling body - the Commission.

In pursuance of this rule directive was issued , which establishes requirements for the transparency of relations between the state and public enterprises, including the requirements for the provision of mandatory financial reporting on relations with such enterprises.

Exception from general mode compliance with competition rules is granted to enterprises entrusted with the management of "services of general economic interest". The EEC developed a position regarding public services, their place in the economy and the specifics of the attitude towards them both from the side of state bodies and from the institutions and bodies of the EU.

Businesses must follow the rules of competition when exercising public functions, only to the extent that it "does not undermine, in fact or legally, the performance of their special tasks", i.e., in the exercise of these functions, the enterprise is guided primarily by their goals and objectives, and only then - by the rules of competition .

В public services some sectors are included, the basis of which is the presence of complex and expensive infrastructure. These are, in particular, telecommunications, transport, energy, postal services. At the moment, reforms are also planned or being carried out in these areas, the purpose of which is to create a competitive environment in the markets. In the context of globalization, the EU seeks to prevent and suppress economic activity outside its territory, anti-competitive in its domestic market. For these purposes, both market protection tools and international cooperation in the field of enforcement of antitrust laws are used.

Much has been done by the EU to internationalize the problem of fair competition within the WTO.

LEGAL NATURE OF THE BUDGET AND SOURCES OF BUDGETARY LAW

EU budget is a legal act by which all necessary EU revenues and expenditures are planned and approved in each budgetary year. In the EU Treaty legal nature of the budget and its relationship with other norms of secondary law are not defined; the budget is not mentioned in the list of EU acts. However, the Treaty provides and regulates in detail a special procedure for approving the budget, which is different from the procedure for adopting other acts.

The budget act is the basis for the emergence specific legal relations between the EU and the Member States. The EU has the right to claim funds determined in the budget, and the corresponding financial obligation is imposed on the states arising from the Treaty and special regulations in the budgetary sphere. Exactly at The budget act is established the composition, amount and time frame for the fulfillment of the relevant obligations, as well as rates and other standards. Through budgetary decisions, EU budgetary law goes beyond the EU bodies and extends to the Member States as a justification for the financial claim addressed to them. budget act does not affect other, non-state actors; otherwise, it is possible when implementing measures to implement the budget (for example, when providing a subvention), which may lead to legal consequences directly for individuals and legal entities.

Approval of the budget leads to the emergence of the relevant EU institutions with the authority to dispose of funds in the amount determined by the plan, but not the obligation to actually commit the planned expenditures. Your own budget plan is not a sufficient legal basis spending funds. The legal basis for the powers of the Commission to make budgetary expenditures are, first of all, the norms of primary law governing the substantive aspects of the activities of the EU.

The obligation to make expenditures is derived from the general competence of the EU institutions to carry out the functions entrusted to them.

The legal basis of the EU budget system form the norms of the constituent treaties of the Communities. In addition to these agreements, important financial and legal norms are contained in the Brussels Treaty of 1965, which provided for the merger of the budgets of the Communities, as well as two so-called budgetary agreements of 1970 and 1975. on amendments to certain budgetary provisions of the founding Treaty of the EEC and the Treaty of Brussels.

STRUCTURE AND PROCEDURE FOR THE ADOPTION OF THE EUROPEAN UNION BUDGET

The EU provides itself with the financial resources required to achieve its objectives and carry out its policies. Equity structure:

1) deductions, bonuses, additional and compensation payments, as well as other payments collected from trade with third countries within the framework of the common agricultural policy;

2) customs duties of the Common Customs Tariff, other similar customs payments levied on trade with third countries, as well as customs duties on goods of the ECSC nomenclature;

3) deductions from the receipts of national taxes on value added;

4) percentage deductions from the value of the gross social product;

5) other own funds (tax on staff salaries, interest income from capital, contributions received for the implementation of programs, fines, etc.).

In Art. 272 of the Treaty distinguishes between mandatory and optional expenses . This division is primarily due to political reasons and is related to the distribution of budgetary powers among EU institutions. Mandatory expenses are approved by the Council, non-mandatory expenses - by Parliament. The latter has the opportunity, within limits, to increase the amount of non-mandatory expenses compared to the previous year by appropriately amending the budget plan submitted by the Council.

Budget Process is a sequence of separate stages of development, consideration, approval and execution of the budget. It involves the Council and the Parliament, which together form the budgetary body of the EU, the Commission, as well as the Accounts Chamber, which exercises budgetary control.

The process of developing and adopting the budget begins on September 1 and ends on December 31 of the year preceding the budget year. For each stage, the EU law defines the deadlines that are mandatory for the budgetary authority.

Stages of the budget process:

1) development of a preliminary project. The budget process begins with the submission of agencies and services estimates of their expenditures and receipts. The Commission draws up a preliminary draft budget on their basis;

2) approval of the draft budget. The preliminary draft budget with accompanying materials must be submitted to the Council. At the same time, the draft is submitted to the Parliament. At the end of the consultations, the Council, by a qualified majority of votes, decides to approve the draft provisional budget. The draft budget adopted by the Council is sent to the Parliament for consideration in the first reading. The budget can be finally approved already in the first reading if the Parliament approves it within 45 days

LONG-TERM FINANCIAL PLANNING. MAIN

DIRECTIONS OF REFORM OF THE EU BUDGET

Forward-looking financial forecasts have nature of the framework plan and determine the structure and limits of EU spending for several years ahead. The Financial Forecast is not a multi-year budget project, but serves as the basis for the annual budget. The Commission annually adjusts the financial forecast taking into account changes in the price level and indicators of the gross social product. Financial projections are being developed Commission and adopted by the Parliament, the Council and the Commission in the form of an inter-institutional agreement.

The forecast is made taking into account the need to promote the development of the economy in the EU countries, as well as the integration of new EU members. Prospects for the development of EU budgetary law are set out in the reports of the Commission. They also analyze the existing financial system and consider possible ways to improve it. The Commission proceeds from the need to ensure the financial autonomy of the EU, transparency of the budget, efficient use of budgetary funds.

The main directions of the EU budget reform:

a) simplification of own funds system - can be achieved by abandoning traditional sources (customs duties and agricultural deductions), improving VAT revenues and increasing the role of deductions from the value of the gross social product. Revenues from tax duties, sugar and isoglucose deductions, agricultural deductions are relatively small, and their importance as a source of financing the EU budget is steadily declining. Therefore, the EU could phase out revenues from traditional sources and transfer them to member states. The VAT system can be changed by establishing a long-term fixed quota of contributions to the EU budget. A more radical proposal is to introduce a system of own funds based solely on deductions from the gross social product. Objections to this are due to the fact that such a decision, although it meets the criteria for fair distribution of the financial burden and budget transparency, will lead to a significant reduction in the financial autonomy of the EU;

b) expanding the tax base and introducing new sources of budget revenue . Such sources could be the EU's own taxes, which would be established and regulated by the Council and Parliament and would go to the European budget directly from the tax subjects, and not from the budgets of the Member States;

at) solving the problem of balance interests of EU Member States in the budgetary sphere, elimination of discrepancies between contributions and return receipts of EU Member States.

Author: Rezepova V.E.

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