Internal Border Controls Research Articles

EU States and the Refugee Crisis in the Former the Yugoslavia

The response of European Union (EU) st&fes regarding refugees from the foiher Yugoslavia should be consider& in light of recent developments that have led to burden-shifting arrangements. These arrangements have followed the large increase of refugee claims in western Europe during the 1980s which resulted in overburdened national refugee determination procedures. EU states have been particularly interested in improving the control of refugee flows before the evolving union eliminates internal barriers to freedom of movement.' Since these states recognize that the ending of internal border controls greatly limits their national competence over immigration, they have been seeking agreement on common criteria to regulate the entry of foreigners. The main concern is to prevent freedom of movement from increasing illegal activities such as drug trafficking, organized crime and terrorism. Irregular migrations have also been associated to these types of criminal activities as a common policy of deterrence is being developed. EU states are worried that refugee claimants might enter by the state with the most relaxed external border controls and then take advantage of the suppression of internal border controls in order to seek out and settle in the state with the most enviable living conditions. The fear is that this would in turn encourage illegal migration and result in an increase in abusive claims. In order to avoid this situation, a coordinated approach is being developed. Negotiations have already led to the signing of several intergovernmental agreements2: the Schengen

The Regressivity of a Value Added Tax: Tax Credit Method and Subtraction Method — A Japanese Case

Value added tax (VAT) is often described as a regressive tax because it taxes consumption, and the propensity to consume tends to decrease as income rises. Countries that maintain progressive tax systems take several measures to remove the regressivity of VAT. These measures include (i) exempting food and social necessities and (ii) taxing luxuries at high rates and necessities at low rates. VAT of the subtraction type has two main variants, namely the tax credit method and the subtraction method. These two types of VAT have theoretically the same effects on a firm’s liability for VAT and a firm’s decision on price in cases where there is only one rate and there are no exemptions. However, in cases where multiple rates and exemptions3 are implemented, these two types of VAT no longer have the same effects on a firm’s liability for VAT and a firm’s decision on price. In the European Union, multiple rates are used to mitigate the regressivity of VAT in several countries.4 In a recent EU Directive, the EU proposed a dual-rate structure, namely a standard rate of at least 15 per cent and a minimum rate of at least 5 per cent. Also proposed was the abolition of internal border controls by switching from the destination principle to the origin principle. This means that each Member State can set its own VAT rates to mitigate regressivity and to secure its revenue.5

Beyond Borders: West European Migration Policy Towards the 21st Century

International migration is one of the top policy problems for European governments in the 1990s as the number of asylum-seekers continues to escalate. Governments' attempts to respond to new migration pressures whie simultaneously trying to abolish internal border controls have brought European migration policies to a critical crossroad. The author argues that only when policy-makers recognize the reality of migration as a continuing process, can more effective and sustainable policies begin to be developed.

Legal advice in criminal proceedings in the Federal Republic of Germany

Certain components of the British system of legal aid, especially the duty solicitor scheme, could beneficially be introduced in modified form into German criminal procedure. Conversely, some points of German law could benefit the British system, such as less rigid adherence to the autonomy principle. With the increasing integration of the European states, and particularly the abolition of internal border controls, it is time to think closely not only about harmonizing the economic structures of the European Community member states but also about creating human rights protections at the Community level, which is inextricably connected to access to competent legal advice in criminal proceedings.

WILL THE EUROPEAN COMMUNITY MAKE THE 1992 DEADLINE ON THE ABOLITION OF INTERNAL BORDER CONTROLS ?

International MigrationVolume 29, Issue 3 p. 477-482 WILL THE EUROPEAN COMMUNITY MAKE THE 1992 DEADLINE ON THE ABOLITION OF INTERNAL BORDER CONTROLS ? A. M. CRUZ, A. M. CRUZ Brussels (Belgium)Search for more papers by this author A. M. CRUZ, A. M. CRUZ Brussels (Belgium)Search for more papers by this author First published: September 1991 https://doi.org/10.1111/j.1468-2435.1991.tb01033.xCitations: 1AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume29, Issue3September 1991Pages 477-482 RelatedInformation