Article 32 of the Global Minimum Tax Directive as a Dynamic Reference – Challenges in relation to the European Principle of Democracy

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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Thomas Giegerich’s book “The Human Right to Democracy in Multilevel Systems at a Time of Democratic Backsliding – Global, Regional and European Union Perspectives” has just been published online by Springer Nature (open access).

Thomas Giegerich’s new open access book “The Human Right to Democracy in Multilevel Systems at a Time of Democratic Backsliding” explores how human rights can protect democracy within global, regional, and EU frameworks. It analyses the interdependence between national and international democracy and the EU’s role as a model multilevel system. The book offers a comprehensive legal perspective on how to counter democratic backsliding.

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