This Saar Blueprint examines whether Article 32 of the Global Minimum Tax Directive provides sufficient democratic legitimacy for decisions taken within the OECD/G20 Inclusive Framework. Focusing on institutional participation, transparency, citizen involvement and judicial review, it assesses the Directive’s dynamic link to international agreements. The analysis suggests that the Inclusive Framework’s decision-making process falls short of European democratic standards and that Article 32 can accommodate only limited subsequent changes.
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Accession to the ECHR: Draft Revised Accession Agreement of 2023
This Saar Blueprint explores the implications of the EU’s accession to the European Convention on Human Rights based on the 2023 draft revised accession agreement. It analyzes key procedural issues and potential risks in relations with other contracting parties, ultimately advocating for accession as an instrument to strengthen the Convention system as a whole.
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