Restructurations et interaction entre politiques sociales et fiscales nationales (notice n° 874183)
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| fixed length control field | 03410cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123160726.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gabor, Barbara |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Restructurations et interaction entre politiques sociales et fiscales nationales |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2008.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 75 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’analyse de l’interaction entre politique sociale et politique fiscale nationale permet de prendre la mesure de l’influence des politiques européennes sur les restructurations. L’étude des défis que pose la concurrence réglementaire, ainsi que l’examen de la jurisprudence de la Cour de justice des Communautés européennes permettent d’identifier des réponses européennes. Si les objectifs économiques et sociaux du traité communautaire sont également traités, leur équilibre dans la jurisprudence de la Cour est crucial pour la détermination de l’étendue de la concurrence réglementaire. L’analyse porte sur l’interprétation de la jurisprudence de la Cour dans un contexte de dumping social et sur l’identification de la rationalité économique qui sous-tend la gouvernance européenne en la matière. Une autre définition du dumping social est proposée, centrée non plus sur une perte en termes de garanties sociales mais sur le concept d’amoindrissement général du bien-être collectif européen.Enfin, il est à noter que les réponses européennes à la concurrence intra-européenne doivent être envisagées en prenant en considération les pressions concurrentielles des États tiers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | FIRM RESTRUCTURING : MAY INTERACTION BETWEEN DOMESTIC SOCIAL AND TAX POLICIES BE A RESPONSE TO SOCIAL DUMPING ? The article examines the impact of European policies on restructurings by analyzing the interaction of national social and tax policies. The assessment addresses the challenges posed by regulatory competition and tax competition and examines current legislation and case law to identify the European response to these challenges. The analysis shows that the economic and social goals of the EC Treaty are treated as equal, however their balancing in individual cases may be determinative of the scope for regulatory competition. The article analyses how the case law of the European Court of Justice can be interpreted in the context of social dumping, and looks at the European response to tax competition, aiming to identify an economic rationale behind European governance in these fields. The article points out that social dumping is often defined as leading to lower standards, and argues for its definition as leading to decreased overall European welfare. It is further argued that the policy response to regulatory competition should not be designed without taking account of the external competitive pressure on the EU. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | politique sociale européenne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dumping social |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | concurrence réglementaire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | restructuration |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European social policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social dumping |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firm restructurings |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | regulatory competition |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de droit économique | t. XXII2 | 2 | 2008-06-11 | p. 247-265 | 1010-8831 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-internationale-de-droit-economique-2008-2-page-247?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-internationale-de-droit-economique-2008-2-page-247?lang=fr&redirect-ssocas=7080</a> |
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