In the legal areas of contractual claims and tax claims, various requirements exist in EU law and in applicable conventions for the recognition and enforceability of foreign titles of execution, judgments and decisions.
Besides the requirements that a foreign title of execution should fall under its particular scope of application, territorial scope, scope of claims, and scope in time, there are often additional requirements and limitations that give rise to possibilities and restrictions, and play an important role in determining the enforceability or non-enforceability of claims. Consequently, an early analysis related to these provisions is a crucial step in assessing the possibility of success or risk of failure.
Also, this book focuses on preventive security arrangements and precautionary measures that offer the creditors the widest possible assurance of obtaining an enforceable cross-border title of execution and recovering claims in the event of non-payment by the debtor – all while adhering closely to such guiding principles as efficiency, legal certainty, predictability, and the establishment of a proper balance between the interests of the claimant and the defendant.
The author pays close attention to relevant factors as the following:-
The analysis considers the provisions of applicable EU law and Conventions in the areas of the enforcement of contractual claims, maintenance claims in family matters, the recovery of tax and social security claims and claims related to criminal matters and on insolvency. Case law of the ECHR and the ECJ is drawn on liberally.
No other work on the cross-border enforcement of contractual money law claims and tax law claims in the EU has anything like the depth and breadth of this analysis. It will be of great value and utility to practitioners, policy makers and academics not only for its deeply enlightening synthesis of detail, but also for its recommendations on possible reforms.
