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Anne Wetzel
European Foreign Affairs Review
Volume 16, Issue 5 (2011) pp. 565 – 588
https://doi.org/10.54648/eerr2011039
Abstract
This article introduces this special issue on the substance of EU democracy promotion. It explains the research question that is central to this special issue: What is the democratic substance that the EU furthers in third countries? First, we provide a review of the literature, arguing that existing studies have mainly focused on the impact and strategies of EU democracy promotion without sufficiently analysing the very substance it furthers in third countries and regions. While academic research has made a rough distinction between a broad and a limited notion of democracy promotion, scholars have not yet systematically and comparatively analysed this topic. Second, we develop a conceptual framework in order to 'map' the substance of EU democracy promotion. Starting from a liberal conception of democracy and based on an adaptation of the model of 'embedded democracy', different components, types and agendas of democracy promotion are identified. Third, we formulate a number of expectations on the substance of democracy advanced by the EU, focusing in particular on the distinction between a 'one-size-fits-all' and a differentiation scenario. This article ends with a summary of the different contributions to the special issue.
Extract
On 7 August 2018, the Court of Justice of the European Union (CJEU), in case C-475/17, (CJEU 7 August 2018, Case C-475/17, Viking Motors and Others, TKM Beauty Eesti OÜ, TKM King AS, Kaubamaja AS, Selver AS v. Tallinna linn, Maksu- ja Tolliamet, ECLI:EU: C:2018:636) issued a ruling on the interpretation of Article 401 of the VAT directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L 347/1 (11 Dec. 2006)). The article prevents Member States from introducing another turnover tax similar to VAT, which may impair the functioning of the internal market.
The Court debated the nature and concept of a turnover tax, the prohibition of maintenance or implementation of national taxes that resemble the same nature of VAT, as well as the essential characteristics of VAT.
This case note reflects on the decision adopted by the Court interpreting the same Article 401 in respect of the sales tax imposed by the Tallin City Council, Estonia.
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