Guide to Vat in Europe

9781853333064

1853333069

EC health & safety regulation involves two different but related kinds of tension. First, between desires for even-handed & for effective regulation and, second, between aims to improve controls over working conditions & desires to reduce legal constraints. This book centres on the first tension & explores how the concern of Article 118A EEC Treaty for both evenness & effectiveness can be resolved & realized in practice. The book has four objectives. First, to describe the background to & progress made on Community legislation in this field. Second, to examine the legislative approach adopted & to place this in the context of other potential strategies for harmonization in Europe. Third, to describe the regimes for regulation health & safety at work that operate in a number of 'sample' Member States, (throwing light on such variations of approach as may affect either the evenness or effectiviness with which such measures are enforced on the ground.) Finally, to draw conclusions: on how Community legislators can respond to disparities in domestic regulatory & legal structures; on the feasibility of securing even-handed & effective regulation across Europe; on possible ways to evaluate the rigour with which regulation is applied in different Member States: & on the potential for harmonizing of different approaches to European legislation. The work addresses the growth of Community interest in, & action on, health & safety matters, discusses the different legislative strategies that are to be encountered in the Community, & describes the regimes for regulating health & safety at work that are encountered in France, Germany, Italy, the Netherlands, Spain & the United Kingdom. It is largely based on studies by a team of academics working under the auspices of the Institute of Advanced Legal Studies of the University of London & funded by the United Kingdom Health & Safety Executive (HSE).