References of "Pantazatou, Aikaterini 50002809"
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See detailLa transformation de la constitution économique européenne
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

in Auby, Jean - Bernard; Idoux, Pascale (Eds.) Le Gouvernement économique européen (2017)

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See detailEuropean Structural and Investment Funds and State Aid Control: Two Policies at Odds with Each Other?
Pantazatou, Aikaterini UL

in Hofmann, Herwig; Micheau, Claire (Eds.) State Aid Law of the European Union (2016)

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See detailCombating tax evasion in times of crisis in Greece
Pantazatou, Aikaterini UL

in Cayman Financial Review (2016)

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See detailTrends and Players in Tax Policy: Greece
Pantazatou, Aikaterini UL

in M. Lang et al. (Ed.) Trends and Players in Tax Policy (2016)

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See detailPromoting solidarity in crisis times: Building on the EU Budget and the EU Funds
Pantazatou, Aikaterini UL

in Perspectives on Federalism (2015)

This article examines the evolution of the EU ‘redistributive’ policies in the (post-) crisis EU era. By reviewing the EU cohesion policy, the financial assistance mechanisms, the new economic governance ... [more ▼]

This article examines the evolution of the EU ‘redistributive’ policies in the (post-) crisis EU era. By reviewing the EU cohesion policy, the financial assistance mechanisms, the new economic governance measures and the potentials of attributing the EU fiscal capacity, it aims to conceptualize the notion of solidarity as redistribution as this has evolved by reason of the crisis. The article argues that by virtue of the diverging economies, interests and preferences of the Member States, reciprocal or ‘effects-based solidarity’ is the only type of solidarity that has been exhibited among the Member States during the crisis. It, further, shows how the principle of solidarity has not lived up to its potential in the present crisis context, but it has instead been cropped up in sharply different ways in the rhetorics and communications of political parties of all hues across the Union. [less ▲]

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See detailA “Typus” as an Appropriate Legal Tool for the interpretation of the “No Bail-out” Clause: The 'Private Investor Principle'
Pantazatou, Aikaterini UL; Rodopoulos, Michail

in European Politeia (2015)

The purpose of this paper is to present the academic debate on the interpretation of Article 125 TFEU and to critically demonstrate the jurisprudential controversy that surrounds this provision, both from ... [more ▼]

The purpose of this paper is to present the academic debate on the interpretation of Article 125 TFEU and to critically demonstrate the jurisprudential controversy that surrounds this provision, both from the CJEU standpoint as well as the Bundesverfassungsgericht’s angle. While we believe that the Court interpreted rightly the provision at issue, we argue that it has left certain questions unanswered. The second part of the paper will develop our suggestion regarding the need to construct and adopt a ‘typus’, along the lines and by analogy to the ‘private investor principle’, as an appropriate form of legal reasoning for the interpretation of the ‘no bail-out clause’ proviso, that would allow more legal certainty as to the persisting question of what kind of financial assistance meets the purpose of Article 125 TFEU. [less ▲]

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See detailAdministrative procedures in EU Funds
Pantazatou, Aikaterini UL

Presentation (2015, March)

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See detailThe Transformation of the European Economic Constitution
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

E-print/Working paper (2015)

The current times of constitutional transformation in the EU place the following question on the agenda: Is the ongoing economic crisis demarcating the end of the original conception of a ‘European ... [more ▼]

The current times of constitutional transformation in the EU place the following question on the agenda: Is the ongoing economic crisis demarcating the end of the original conception of a ‘European Economic Constitution’ as it has developed since the early days of the EEC? Or are we witnessing simply a shift towards a new more encompassing model of an EU ‘Economic Constitution’ in which economic government and economic governance tools are used in parallel to deepen integration and continue the spill-over of economic integration into previously national policies? This contribution traces and evaluates conceptual, regulatory, institutional and legitimacy-related changes and challenges to the EU’s model of the ‘Economic Constitution’ as the basic legal framework and conceptions of EU law governing economic policy. This chapter argues that the EU’s constitutional framework in the form of the existing Treaties and General Principles of EU law did not provide an adequate legal framework to cope with the ongoing crisis. This failure has, in our view, initiated an ongoing transformation of the EU’s ‘Economic Constitution’ as we know it. Laying the foundations for the transformation took place in several consecutive steps mostly on the intergovernmental level and often as a combination of EU law, public international law and in some cases mixed with private law instruments. The nature of this development creates challenges regarding ensuring compliance of these newly developed structures with the Union’s foundational principles of ensuring transparency, democratic legitimacy, fundamental rights and effective review mechanisms in the context of a system under the rule of law. In order to illustrate the modes of the continuous transformation of the ‘Eoncomic Constitution’ and to evaluate the direction it is taking, this chapter will start with tracing its origins and follow its evolution over time. It thereby distinguishes two separate but interlinked elements of the ‘Economic Constitution.’ It first looks at the original focus of European regulation regarding what we refer to as ‘micro-economic’ matters with policies including competition law and the control of state aids. This chapter then turns to the evolving focus of EU law the larger questions of economic and fiscal policies which we refer to in the following as the ‘macro-economic’ element of the constitutional framework. [less ▲]

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See detailLa transformation de la constitution économique européen
Hofmann, Herwig UL; Pantazatou, Aikaterini UL

in Idoux, Pascal; Auby, Jean-Bernard (Eds.) LE GOUVERNEMENT ECONOMIQUE EUROPEEN (2015)

La présente contribution retrace et évalue les changements et les défis conceptuels, réglementaires et institutionnels liés au modèle européen de « constitution économique ». Ce chapitre démontre que la ... [more ▼]

La présente contribution retrace et évalue les changements et les défis conceptuels, réglementaires et institutionnels liés au modèle européen de « constitution économique ». Ce chapitre démontre que la crise économique et financière actuel a initié une transformation de la « constitution économique » telle que nous la connaissions. Les fondements de la transformation furent posés en plusieurs étapes consécutives, principalement à un niveau intergouvernemental, et souvent en combinant droit de l’Union et droit international public, auxquels se sont ajoutés dans certains cas divers instruments de droit privé. Un défi pour l'avenir est ainsi posé : le développement de ces nouvelles structures devra se faire en conformité avec les principes fondateurs de l’Union, à savoir la transparence, la légitimité démocratique dans le contexte d’une Union de droit. [less ▲]

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See detailThe Over-Indebtedness of European Consumers after the Financial Crisis: The case of Greece
Pantazatou, Aikaterini UL; Mentis, Georgios

in Domurath, Comparato and Micklitz (Ed.) The Over-indebtedness of European consumers – A view from six countries (2014)

The present national report studies the recent crisis' repercussions to the social, legal and economic framework in Greece, with regard to the over-indebted consumer.

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See detailTrends and Players in tax policy: Greece
Pantazatou, Aikaterini UL

Presentation (2013, July)

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See detailJudicial protection against OLAF’s acts: In search of effectiveness
Pantazatou, Aikaterini UL; Rodopoulos, Michail

in Hellenic Review of European Law (2013)

Judicial access and the existence of effective legal means of judicial protection constitute the cornerstone of the right to effective judicial protection. The present article aims to examine the ... [more ▼]

Judicial access and the existence of effective legal means of judicial protection constitute the cornerstone of the right to effective judicial protection. The present article aims to examine the possibilities of judicial protection enjoyed by the suspects who are investigated by OLAF. The article will attempt to show that the Court’s case-law concerning the admissibility conditions for actions for annulment deprives in practice the applicant from effectively challenging any illegal activities of OLAF. The first part will deal with the remote possibility of an action for annulment, while the second part will demonstrate that the legal remedy of the action for damages can only tackle a minor part of OLAF’s activities, rendering its actions practically free from judicial control. The expectation of “a complete system of legal remedies and procedures” in the case of OLAF is proven to be particularly ambitious. The purpose of this article is to shed some light in the lacuna of the judicial control of OLAF’s actions and to identify appropriate ways to ensure that the rights of the persons under investigation are being fully respected. [less ▲]

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See detailEconomic and political considerations in the Court’s case law post crisis: An example from tax law and the internal market
Pantazatou, Aikaterini UL

in Croatian Yearbook of European Law & Policy (2013), 9

This paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications ... [more ▼]

This paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications of the Court’s judgments in the area of direct taxation, this paper departs from the hypothesis that the financial crisis could result in the adoption of a more ‘lenient’ approach by the Court towards the Member States’ national budgets (in particular those under financial assistance). By deploying three different indicators, the interpretation and use of the general principles of EU law, the limitation of the temporal effects of the judgment, and the number of references for preliminary rulings, this paper concludes that the Court has not been as affected by the financial crisis as initially suspected. [less ▲]

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See detailEuropean Economic Integration through 'fiscality': A legal perspective
Pantazatou, Aikaterini UL

Doctoral thesis (2013)

The present thesis aims to explore the role and the evolution of tax and fiscal integration (and by implication, a central component of economic integration) from a legal perspective. “Integration through ... [more ▼]

The present thesis aims to explore the role and the evolution of tax and fiscal integration (and by implication, a central component of economic integration) from a legal perspective. “Integration through fiscality”, as perceived in this dissertation, comprises two components: direct taxation and fiscal policies (the public finance management of the Member States). The present thesis sets out by pointing to the paradox that, despite their central role in the attainment of an “economic union” without frontiers, “fiscal matters” remain without any solid constitutional framework. After demonstrating the lack of a “constitutional fiscal framework”, the thesis proceeds with a historical account, through the turning points of European Economic integration (Pre- Maastricht, Post-Maastricht and financial crisis). This narrative aims to show the inter institutional struggles among the different actors (the legislator, the Member States, the executive and the judiciary) in their bid to fill this lacuna in the European (Economic) Constitution, through distinct or sometimes parallel ways. To this end, the thesis primarily gives the institutional and constitutional background of ‘fiscality’, while it continues by analysing the different possibilities of integration through ‘fiscality’: a) positive integration through the legislator via hard or soft law means, b) spontaneous integration triggered by regulatory competition and the Member States, c) ‘coordinated’ integration prompted by the Member States, d) negative integration prompted by the CJEU, e) crisis-induced integration outside or within the EU law framework, f) integration by ‘force’, g) integration by exception. The thesis maintains that, notwithstanding the efforts of the CJEU that has risen as the key player pushing for integration in the area of the tax policy, it has been the recent financial crisis which has spurred the other actors towards more integration in the area of fiscal policies with the anticipated domino effects in the direct taxation field. The final part of the thesis attempts, by means of a normative claim, to sketch the salient features of a ‘fiscal Constitution’ for the EU, as part of the ‘new economic governance construction’, that will be both (politically) feasible and compliant with certain standards of legitimacy and the rule of law desiderata. [less ▲]

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See detailTax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law – the Case of Greece
Pantazatou, Aikaterini UL

in M. Lang et al. (Ed.) Tax Secrecy and Tax Transparency: The Relevance of Confidentiality In Tax Law (2013)

Detailed reference viewed: 75 (0 UL)