"Most VAT systems exclude public bodies from the scope of value added tax (VAT) systems. However, a movement to include public sector bodies within the GST system to some extent or even fully (as in New Zealand) is gaining momentum, and underlies the European Commission's 2011 study on the treatment and economic impact of exemptions in the public interest. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book."

Constitutional orders constitute political communities - and international orders deriving from them - by managing conflicts that threaten peace. This book explores how a European political community can be advanced through EU constitutional law. The constitutional role of the Union is to ensure peace by addressing two types of conflict. The first are static conflicts of interests between the national polities in the EU. These are avoided by ensuring reciprocal non-interference between Member States in the Union through deregulation in Union law. The second are dynamic conflicts of ideas about positive liberty held by the peoples of Europe. These can be resolved through regulation in a European political space. Here, EU law enables a continuous process of re-negotiating a shared European idea of positive liberty that can be accepted as its own by each national polity in the EU. These solutions to the two types of conflicts correspond to the liberal and republican models for Europe. The claim of this book is that the constitutional design of Europe presents both liberal and republican features. Taking an innovative approach, which draws on arguments from substantive law, constitutional theory, case law analysis, insights from psychology and philosophy, it identifies how best to strengthen the Union through constitutional law.

The Finnish Yearbook of International Law aspires to honour and strengthen the Finnish tradition in international legal scholarship. Open to contributions from all over the world and from all persuasions, the Finnish Yearbook stands out as a forum for theoretically informed, high-quality publications on all aspects of public international law, including the international relations law of the European Union. The Finnish Yearbook publishes in-depth articles and shorter notes, commentaries on current developments, book reviews and relevant overviews of Finland's state practice. While firmly grounded in traditional legal scholarship, it is open for new approaches to international law and for work of an interdisciplinary nature. The Finnish Yearbook is published for the Finnish Society of International Law by Hart Publishing. Earlier volumes may be obtained from Martinus Nijhoff, an imprint of Brill Publishers. Further information may be found at www.fsil.fi/fybil

In this book, Katarzyna Granat analyses and evaluates Europe's experience with the Early Warning System (EWS) which allows national parliaments to review draft legislative acts of the European Union for their compatibility with the subsidiarity principle. The EWS was introduced in response to the perceived 'democratic deficit' of the EU and its 'creeping' competences, and represented one of the landmark reforms of the Lisbon Treaty. The purpose of this book is to present and critically analyse the functioning of the new mechanism of subsidiarity review and the role that national parliaments have played within this system. Compared to the existing leading publications on the Europeanisation of national parliaments and contributions on the EU principle of subsidiarity, this book offers - for the first time - a profound legal analysis of the procedure enriched by a comprehensive empirical analysis of the activities of national parliaments. It is directed at scholars of EU law and policy, European and national officials, and legal practitioners working in and with the national legislatures.

Peoples and International Law is a detailed survey of the law of self-determination with a focus on the concept of nations and peoples. It engages with different aspects of this law with particular emphasis on the drafting and implementation of international instruments. The second edition includes new coverage of the Declaration on the Rights of Indigenous Peoples and the African and Arab charters. It considers recent practice by the Human Rights Committee, Committee on Economic, Social and Cultural Rights and African Commission on Human and Peoples' Rights dealing with the emerging political, economic and environmental aspects of the right. The book looks at the interaction of international law, nationalism and liberalism in theories of nationhood and self-determination, as well as, the historical development of the right and the decisions of international bodies. Lastly, it examines practice in this area, including new developments in remedial independence and international territorial administration.

The Yearbook aims to promote research, studies and writings in the field of international law in Asia, as well as to provide an intellectual platform for the discussion and dissemination of Asian views and practices on contemporary international legal issues.

This volume contains revised versions of a select number of research papers presented at a conference in Oslo, Norway, entitled The New International Law . The conference was subtitled Polycentric Decision-making Structures and Fragmented Spheres of Law: What Implications for the New Generation of International Legal Discourse This subtitle signals the most important elements of the conference s main purpose which was to be a project in line with certain strands of contemporary scholarship on international law; scholarship that bases itself on certain assumptions regarding what are important and changing preconditions for the field of international law research. Such assumptions include the transformation of sovereignty, the horizontal and vertical dispersal of governmental authority, the incompleteness of municipal law for legal regulation of individuals and private entities, states acceptance of treaty regimes whereby international authorities exercise regulatory power that interferes with domestic authority, and the proliferation of new dispute-settling bodies on the international plane. The volume aims to display the diversity within the new generation of international legal scholarship and to bring the analyses and arguments of this research to a wider audience. Topics addressed include environmental regulation, human rights and humanitarian protection, criminal law, and international security and development.

In Unbound in War?, Sean Richmond examines the influence and interpretation of international law in the use of force by two important but understudied countries, Canada and Britain, during two of the most significant conflicts since 1945, namely the Korean War and the Afghanistan Conflict. Through innovative application of sociological theories in International Relations (IR) and International Law (IL), and rigorous qualitative analysis of declassified documents and original interviews, the book advances a two-pronged argument. First, contrary to what some dominant IR perspectives might predict, international law can play four underappreciated roles when states use force. It helps constitute identity, regulate behaviour, legitimate certain actions, and structure the development of new rules. However, contrary to what many IL approaches might predict, it is unclear whether these effects are ultimately attributable to an obligatory quality in law. This ground-breaking argument promises to advance interdisciplinary debates and policy discussions in both IR and IL.

In this collection, practitioners from EU institutions and academics provide unique insight into EU practice in EU external relations and institutional law.

Arguing about matters of public policy is ubiquitous in democracies. The ability to resolve conflicts through peaceful contestation is a measure of any well-ordered society. Arguing is almost as ubiquitous in international affairs, yet it is not viewed as an important element of world order. In The Power of Deliberation: International Law, Politics and Organizations, Ian Johnstone challenges the assumption that arguing is mere lip service with no real impact on the behavior of states or the structure of the international system. Johnstone focuses on legal argumentation and asks why, if the rhetoric of law is inconsequential, governments and other international actors bother engaging in it.
Johnstone joins the efforts of international relations scholars and democracy theorists who consider why argumentation occurs beyond nation states. He focuses on deliberation in and around international organizations, drawing on various strands of legal, political and international relations theory to identify common features of legal argumentation and deliberative politics. Johnstone's central claim is that international organizations are places where "interpretive communities" coalesce, and the quality of the deliberations these communities provoke is a measure of the legitimacy of the organization.

The books deals with the questions that really matter for green finance: Where will the money to finance the transition to a low carbon environment come from, how far do the banks' balance sheets stretch and where will the rest of the money come from? How much can we rely on the capital markets, especially in the EU, to get money to the parts of the economy which really need it, without greenwashing? How do governments organize not just a transition, but a just transition to a low carbon environment? Is it time to revisit received ideas about the proper role for central banks?