Informacja

Drogi użytkowniku, aplikacja do prawidłowego działania wymaga obsługi JavaScript. Proszę włącz obsługę JavaScript w Twojej przeglądarce.

English (EN)·Polski (PL)·Yкраїнський (UK)
Przejdź do strony domowej biblioteki Centralna Biblioteka Wojskowa Link otwiera się w nowym oknie Logo biblioteki Prolib Integro - strona głównaCentralna Biblioteka Wojskowa

Wyszukujesz frazę "member states" wg kryterium: Temat

  Lista filtrów
Wyrównaj
Wyświetlanie 1-15 z 102
Tytuł:
Organy urzędowej kontroli żywności w Polsce
Official Bodies that Control Food in Poland – their Structure, Competence and Mandate
Autorzy:
Wojciechowski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/416604.pdf
Data publikacji:
2014-02
Wydawca:
Najwyższa Izba Kontroli
Tematy:
member states
inspection
legal acts
safety
Opis:
The model of the official control of food, which covers the objectives, principles and competence of the bodies concerned, is regulated in the European law. The EU member states are obliged to appoint national bodies for official control of food. In the article, the structure of official control of food in Poland is presented. The author discusses the competence of five inspection bodies involved in official food control in Poland, indicating several problems stemming from the fact that their competence is regulated in various legal acts, issued due to their varying objectives and tasks, out of which protection of food safety or quality is, in most cases, only one of several activities. In the opinion of the author, the institutional solutions that are in force in Poland significantly impede the implementation of objectives of official food control set out in the European law.
Źródło:
Kontrola Państwowa; 2014, 59, 1(354); 49-65
0452-5027
Pojawia się w:
Kontrola Państwowa
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
THE BASIC RELATIONS IN THE LABOUR MARKET IN THE EU-15 AND EU-13 MEMBER STATES. A COMPARATIVE STUDY OF THE EMPLOYMENT AND UNEMPLOYMENT STRUCTURES AFTER 2004
Autorzy:
Martyna, Jędrzejczyk,
Powiązania:
https://bibliotekanauki.pl/articles/897981.pdf
Data publikacji:
2019-02-20
Wydawca:
Kujawsko-Pomorska Szkoła Wyższa w Bydgoszczy
Tematy:
labour market
EU member states
employment
unemployment
Opis:
The aim of this study is to arrange the member states of the European Union in order of their labour market potential. The data used for research were provided by the European Statistical Office. Therefore, it was possible to provide reliable comparisons of individual countries. Based on the unemployment rate, the employment rate and other macroeconomic indicators, including GDP, the inflation rate, labour costs and amount of remuneration, a synthetic indicator was developed. Account was also taken of those elements of the economic environment of the labour market which theoretically demonstrate material interrelations with its structures. The results achieved prove the potential of the labour market, as well as its innovative and development abilities. The research is based on the Perkal synthetic index. The research findings were used to classify the member states of the European Union and to identify the countries with the highest and the lowest labour market potential.
Źródło:
Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy; 2018, -(11); 395-406
1899-9573
Pojawia się w:
Roczniki Ekonomiczne Kujawsko-Pomorskiej Szkoły Wyższej w Bydgoszczy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wspólna waluta euro a poziom inflacji w państwach Europy Środkowo-Wschodniej
Common Currency and Inflation Level in the Central and Eastern Europe Countries
Autorzy:
Heller, Janusz
Warżała, Rafał
Kotliński, Kamil
Powiązania:
https://bibliotekanauki.pl/articles/969396.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Euro Currency
Inflation
New EU Member States
Opis:
The aim of the article is to assess the impact of the euro adoption on the inflation level in the countries of Central and Eastern Europe, i.e. Slovenia, Slovakia, Estonia, Latvia and Lithuania. The hypothesis was adopted that the average price level increase - within the framework of the inflation targeting – is a fixed element of the monetary policy of all central banks, including the European Central Bank. If, after the introduction of a single currency, the rate of inflation is close to the inflation target, then the common monetary policy brings positive effects, and the excessive price increase is only an illusion. As a result of the review of the literature, as well as the analysis of statistical data, it was found that in some of the surveyed countries (Estonia and Slovenia), in the first years after the adoption of the single currency, the price rose above the ECB inflation target, however, this result cannot be attributed solely to the introduction of the single currency (euro). The occurring level of inflation, which is contained in the inflation target of the central bank is acceptable, because its impact on the conomy is positive. The discrepancy between perceived infl ation and its actual level in the new euro area member states may also result from the experience of countries in which – as a result of the price rounding effects – there was an increase in the prices of some consumer goods.
Źródło:
Studia Europejskie - Studies in European Affairs; 2018, 3; 185-202
1428-149X
2719-3780
Pojawia się w:
Studia Europejskie - Studies in European Affairs
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
User charges for road infrastructure in certain European Union member states
Autorzy:
Lewandowski, P.
Powiązania:
https://bibliotekanauki.pl/articles/135551.pdf
Data publikacji:
2016
Wydawca:
Akademia Morska w Szczecinie. Wydawnictwo AMSz
Tematy:
infrastructure
transport
charges
EU Member States
regulations
roads
Opis:
New regulations enforced by the European Commission have greatly extended the possibilities to levy charges. The regulations include not only the TEN-T network, but also all motorways in Europe. The directive has given Member States the opportunity to charge heavy goods vehicles in a way to balance not only the costs of infrastructure but also those connected to noise and pollution caused by road traffic. The new provisions have enabled Member States to increase the charge during peak periods and to lower it in the off-peak hours in order to reduce traffic more effectively. The binding norms provide that the revenue from the charges should be destined to enhancing the stability of the transport section. The new rules provide a strong incentive to set aside new revenues from charging to finance certain types of transport projects. Poland has adapted very well to this new situation. The ever-increasing network of toll roads gives new opportunities for the development of transport. The increasing number of national and foreign hauliers guarantees constant investment in the development of road infrastructure and therefore a good use of the country’s geographical location.
Źródło:
Zeszyty Naukowe Akademii Morskiej w Szczecinie; 2016, 48 (120); 138-145
1733-8670
2392-0378
Pojawia się w:
Zeszyty Naukowe Akademii Morskiej w Szczecinie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Australia’s History and Background of Migration and Refugee Policies – Lessons for the EUand Its Member States?
Autorzy:
Marczuk, Karina Paulina
Powiązania:
https://bibliotekanauki.pl/articles/419611.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Centrum Europejskie
Tematy:
Australia
EU Member States
European Union
Immigration
refugee
Opis:
This paper explores Australia’s history and background of migration and refugee policies and examines the possibilities of applying the Australian solutions in the European Union. It has often been assumed that the history of Australia’s migration and refugee policies and the solutions it has applied are not relevant for the European Union (although they are suffi cient, albeit controversial, in the case of Australia). In order to verify this assumption, fi rst the origin and the current rules of Australia’s migration policy are presented and described, and then the determinants of immigration to Australia are indicated. Next, the overall state of relations between the EU, its Member States, and Australian immigration matters is explored. The main research questions posed in this text concern the key points of Australia’s immigration policies and its determinants, as well as the current state of the EU’s and its Member States’ relationship with Australia with respect to the refugee crisis and immigration. The paper ends by offering conclusions with respect to the above.
Źródło:
Yearbook of Polish European Studies; 2016, 19; 261-274
1428-1503
Pojawia się w:
Yearbook of Polish European Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Economic impact of the EU Eastern enlargement on New Member States revisited: The role of economic institutions
Autorzy:
Hagemejer, Jan
Michałek, Jan
Svatko, Pavel
Powiązania:
https://bibliotekanauki.pl/articles/1964895.pdf
Data publikacji:
2021-07-25
Wydawca:
Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
Tematy:
EU enlargement
New Member States
synthetic control method
Opis:
The paper analyses the economic implications of the accession of New Member States (NMS) to the European Union (EU) in 2004 and 2007. The estimation effects of integration with the EU were carried out as a comparative case study using the synthetic control method (SCM) proposed by Abadie and Gardeazabal. Compared to previous studies analysing the effects of accession to the EU (Campos, Coricelli and Moretti), we check for the importance of the quality of economic institutions for the matching process of the analysed economies with their comparators. The results of the econometric analysis show a positive impact on the country performance 6 years and 12 years after accession to the EU. The gains from accession are large but not universal. For 5 of the 10 analysed countries the difference in levels of per capita gross domestic product (GDP) against the counterfactual is at least 30%.
Źródło:
Central European Economic Journal; 2021, 8, 55; 126-143
2543-6821
Pojawia się w:
Central European Economic Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Impact of European structural and investment funds absorption on the regional development in the EU-12 (new member states)
Autorzy:
Vukašina, Martina
Kersan-Škabić, Ines
Orlić, Edvard
Powiązania:
https://bibliotekanauki.pl/articles/22443125.pdf
Data publikacji:
2022
Wydawca:
Instytut Badań Gospodarczych
Tematy:
regional development
ESIFs
panel data analysis
new member states
Opis:
Research background: European Structural and Investment Funds (ESIF) as the main instruments of cohesion policy (CP) in the EU, provide a broad source of financing opportunities for the EU member states. The biggest amount in the CP budget is oriented to convergence NUTS 2 regions that have GDP p.c. below 75% of the EU average. The new members of the EU (accessed in 2004 and 2007) had available 176.3 billion EUR in the period 2007?2013 and 217 billion EUR in the period 2014?2020. Even the absorption rate (in 2007?2013) of available ESIFs is high (above 90%), the real implications on their economies don?t come automatically and they represent the area for examination. Purpose of the article: The research aims to analyse the impact of ESIFs absorption in EU new member states in the period 2008?2016 on their GDP p.c.  Methods: As the sample has time and cross-sectional dimension, the panel data in static and dynamic form is employed. The analysis covers the major part of the financial framework 2007?2013 and a part of financial perspective 2014?2020 (depending on the available data). Findings & value added: The results indicate that increase in ESIF p.c. for 1% will contribute to the GDP p.c. increase for 0.0053 to 0.0064 % (static model) and for 0.008% (dynamic model). Although the impact of ESIFs is significant and positive, it is quite (and unexpectedly) small, and consequently new EU member states should not rely too much on them as the source of economic progress. It is necessary that countries should focus on channeling funds into specific segments (sectors, policies) that will result in increased competitiveness of their economies. The contributions lie in creating GDP p.c. determination function; in including all new EU member states; in including more recent available data and by observing ESIFs as a part of growth model.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2022, 17, 4; 857-880
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Analiza wpływu stosowanych form i wysokości współpłacenia na wartość konsumpcji leków w krajach Unii Europejskiej
Autorzy:
Woch, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/635185.pdf
Data publikacji:
2009
Wydawca:
Uniwersytet Jagielloński. Wydawnictwo Uniwersytetu Jagiellońskiego
Tematy:
cost-sharing, prescription-only pharmaceuticals, European Union member states
Opis:
The analysis of relationships between the cost-sharing payments arrangements for prescription-only pharmaceuticals and the value of prescription-only pharmaceuticals consumptionThis paper analyzes patient cost-sharing arrangements for prescriptiononly pharmaceuticals in the 27 European Union (EU) member states. These arrangements are matched to the value of prescription-only pharmaceuticals consumption in these countries to search for relationships. Data are collected based on a literature review  nd are analyzed using a combination of qualitative and quantitative research techniques. The results indicate no relationship between the cost-sharing payments arrangements for prescription-only pharmaceuticals and the value of prescription-only pharmaceuticals consumption. The lack of statistically significant results leads to conclusion that the potential implementation of the cost-sharing scheme for prescription-only pharmaceuticals can not base solely on the other countries experience. The different motivation for implementing the cost-sharing should be considered together with the following aspects: willingness to pay, potential effects on equity and detailed assessment of advantages and disadvantages of different pharmaceuticals usage.
Źródło:
Zdrowie Publiczne i Zarządzanie; 2009, 7, 1
2084-2627
Pojawia się w:
Zdrowie Publiczne i Zarządzanie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Eastern Partnership and the Preferences of New EU Member States
Autorzy:
Mišík, Matúš
Powiązania:
https://bibliotekanauki.pl/articles/514375.pdf
Data publikacji:
2013
Wydawca:
Uniwersytet Wrocławski. Instytut Politologii
Tematy:
new member states of the EU
Eastern Partnership
preferences
Opis:
This paper tries to shed some light on factors influencing the positions of the new member states of the EU on Eastern Partnership in its initial phase. It utilises an analytical approach developed by Copsey and Haughton (2009) and argues that the two most important factors affecting positioning of newcomers towards the initiative are: perceived size and geography. While the new members were especially keen to support their immediate neighbours, they were using a common policy towards these countries to increase their presence and influence in the region since the initiative helped them to deal with neighbourhood issues they were not able to solve on their own. The paper suggests an amendment to the theoretical approach and proposes an assumption explaining positioning of the member states towards the third countries that better reflect the empirical evidence than the original framework. Moreover, the research showed that Poland differed from the rest of the new EU countries, was much more active and influential and rather resembled the old members. However, due to its not very positive image (caused by its assertive approach and strong effort to play a prominent role within the EU) its influence within the EU was limited and, therefore it proposed the Eastern Partnership together with Sweden that held a much better image.
Źródło:
Polish Political Science Review. Polski Przegląd Politologiczny; 2013, 1; 33-48
2353-3773
Pojawia się w:
Polish Political Science Review. Polski Przegląd Politologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Evolving Dynamics in Competition Law: A GCC Perspective
Autorzy:
Memeti, Nora
Powiązania:
https://bibliotekanauki.pl/articles/2159207.pdf
Data publikacji:
2019-10-29
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
competition law
GCC Member States
institutional framework
legislative framework
Opis:
This article examines the Competition Laws of the Members States of the Gulf Cooperation Council (GCC). It examines their content, puts all of them under general scrutiny from their enactment until today and compares their basic features to other (developed) competition law jurisdictions, such as EU Competition Law and US Antitrust Law. The article argues the importance of the Advocacy principle in the region and the incentives international organizations (IOs) have induced so far for the development of Competition Law in the GCC Countries, including the link between trade and Competition Law. In today’s economy where online giant companies dominate, where the restrictive conduct among separate independent commercial entities grows immensely, and where mergers do not identify formal state borders, the need for global Competition Law enforcement is indispensable. Therefore, in order to be part of the global competition world, a creation of GCC Competition Law may be considered progressive and advantageous. The article argues the purposes and motivations why such awareness is desirable and provides legislative and normative recommendations on how to accomplish this endeavor.
Cet article examine les lois sur la concurrence des États membres du Conseil de coopération du Golfe (CCG). Il examine leur contenu, les analyse d’un point de vue général depuis leur adoption jusqu’à aujourd’hui et, dans une certaine mesure, les compare aux autres juridictions (les plus développées notamment), telles que la législation européenne sur la concurrence et la législation antitrust américaine. L’article fait valoir l’importance du principe du plaidoyer dans la région, les initiatives que les organisations internationales (OI) ont prises jusqu’ici pour le développement du droit de la concurrence dans les pays du CCG, notamment le lien entre commerce et droit de la concurrence. Dans l’économie d’aujourd’hui – où les géants de l’Internet dominent et les comportements restrictifs entre entités commerciales indépendantes distinctes se multiplient et les fusions n’identifient pas les frontières officielles des États – la nécessité d’appliquer le droit mondial de la concurrence est indispensable. Par conséquent, une création du droit de la concurrence du CCG peut être considérée comme une solution progressive et avantageuse. L’article fait valoir les buts et les motivations pour lesquels une telle prise de conscience est souhaitable et fournit des recommandations législatives et normatives sur la manière dont cet effort doit être accompli.
Źródło:
Yearbook of Antitrust and Regulatory Studies; 2019, 12, 19; 173-198
1689-9024
2545-0115
Pojawia się w:
Yearbook of Antitrust and Regulatory Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Wartości czy interesy? Przyczynek do rozważań o istocie procesów integracji w ramach Unii Europejskiej
Autorzy:
Aleksandra, Szczerba-Zawada,
Powiązania:
https://bibliotekanauki.pl/articles/895024.pdf
Data publikacji:
2019-06-18
Wydawca:
Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
Tematy:
European Union
Member States
solidarity
sovereignty
EU membership
EU values
Opis:
The purpose of this article is to try to outline the essence of membership of the European Union. This international organization, by virtue of the decision of its creators, i.e. the Member States, has been equipped with attributes, which have determined its unique – supranational – character. As a new legal order, the European Union has been granted some scope of autonomy, but ontologically it is dependent on the Member States. It is the Member States that have taken decision on setting up a new integration structure with a center of decision-making located not only outside but also above them, the scope of its competences and instruments of their exercising, and as “masters of the Treaties”, may decide to dissolve it. The decision to join the European Union seems to be determined pragmatically and praxiologically – upon benefits of cooperation within the framework of the EU. In this perspective solidarity, understood as the unity and equality of the Member States, based on common values, becomes a factor legitimizing the EU, and at the same time – a guarantor of its existence, especially in times of crisis. Celem artykułu jest próba odpowiedzi na pytanie o istotę członkostwa w Unii Europejskiej (UE). Ta organizacja międzynarodowa, na mocy decyzji jej twórców, tj. państw członkowskich, wyposażona została w atrybuty, przesądzające o jej unikalnym – ponadnarodowym – charakterze. Stanowiąca nowy porządek prawny, Unia Europejska posiada określony zakres autonomii, ale w sensie ontologicznym jest zależna od państw członkowskich. To one zdecydowały o powołaniu struktury integracyjnej z ośrodkiem rządzenia ulokowanym nie tylko poza, ale także ponad nimi, o zakresie jej kompetencji oraz instrumentach ich realizacji, a pozostając „panami traktatów”, mogą zdecydować o jej rozwiązaniu. Decyzja o członkostwie w Unii Europejskiej wydaje się być warunkowana pragmatycznie i prakseologicznie – korzyściami, jakie daje współpraca w zakresie rozwiązywania wspólnie doświadczanych problemów. Solidarność, rozumiana jako jedność i równość państw członkowskich, wyrosła na jednoczącym aksjologicznym gruncie i warunkująca realizację integracyjnych celów, staje się w tej perspektywie czynnikiem legitymizującym UE, a jednocześnie – gwarantem jej bytu, zwłaszcza w niełatwym czasie kryzysów.
Źródło:
Przegląd Europejski; 2017, 3 (45); 96-115
1641-2478
Pojawia się w:
Przegląd Europejski
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ranking krajów UE ze względu na ubóstwo energetyczne
Ranking of EU member states by fuel poverty
Autorzy:
Szamrej-Baran, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/684572.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
ubóstwo energetyczne
ranking
kraje UE
fuel poverty
EU member states
Opis:
Fuel poverty occurs when a household cannot afford to keep their house/flat adequately warm. Thus an energy poor household is one that cannot buy energy services at a reasonable cost. The aim of the work is to rank 27 EU member states (excluding Croatia) by global level of fuel poverty (its extent). Based on a prior research and previously chosen set of variables describing fuel poverty, a ranking was created for 2014. The results have been compared with results of a survey from 2009 based on the same methodology.
Ubóstwo energetyczne pojawia się, gdy gospodarstwo domowe ma problem z utrzymaniem odpowiedniej (komfortowej) temperatury w domu/mieszkaniu, czyli gospodarstwo ubogie energetycznie to takie, którego nie stać na utrzymanie ogrzewania na odpowiednim poziomie po rozsądnych cenach. Celem pracy jest utworzenie rankingu 27 krajów członkowskich Unii Europejskiej ze względu na ubóstwo energetyczne (jego zasięg). W oparciu o wyniki wcześniejszych badań (rozprawa doktorska) na podstawie przyjętej listy zmiennych opisujących zjawisko ubóstwa energetycznego skonstruowano ranking krajów UE w 2014 roku. Rezultat badania porównano z wynikami podobnego rankingu z 2009 roku.
Źródło:
Gospodarka w Praktyce i Teorii; 2016, 43, 2
1429-3730
2450-095X
Pojawia się w:
Gospodarka w Praktyce i Teorii
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Przeciwdziałanie koncentracji mediów w wybranych państwach członkowskich i Unii Europejskiej – analiza rozwiązań prawnych
Autorzy:
Jas-Koziarkiewicz, Marta
Stasiak-Jazukiewicz, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/616088.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
media concentration
European Union
Member States
media pluralism
media ownership
Opis:
The problem of media ownership is crucial in democratic countries because the quality of the public debate depends on it. The aim of this analysis is to identify different forms of media ownership in six European countries (Austria, the Czech Republic, France, Germany, Hungary and Italy) and the means by which these countries prevent the concentration of media ownership. Since the decisions made by the European Union have a great impact on the European media, the article also presents the position of the EU on the concentration of media ownership, as well as its response to decisions taken by member states regarding this matter. The 2000s and 2010s saw the liberalization of national regulations on the concentration of media ownership in some states. Attempts were also made to limit the relationship between the media and politics. There is also an emerging tendency towards integrated regulation, which includes both the media and the telecommunication markets.
Źródło:
Przegląd Politologiczny; 2018, 1; 147-162
1426-8876
Pojawia się w:
Przegląd Politologiczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Role of Energy Taxation in Terms of Achieving Climate Neutrality
Autorzy:
Lovas, Dóra
Powiązania:
https://bibliotekanauki.pl/articles/2129149.pdf
Data publikacji:
2022-09-09
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:
energy tax
European Union
Climate Neutrality
sovereignity of the Member States
Opis:
The energy tax is a type of environmental tax. In addition to its ability to generate revenue for the central budget, it is important that it can have a major impact on the achievement of the European Union’s significant but not legally binding objectives in the field of energy policy and climate change. The role of the energy tax is gradually increasing, partly due to the growing importance of environmental considerations in certain policies, on the other hand, the EU attaches great importance to the harmonization of these tax rules, as almost 75% of environmental taxes in integration come from the energy sector, so the role of energy taxes in environmental taxation and policy is also important. The EU wants to reduce its greenhouse gas emissions by 55% by 2030 and achieve full climate neutrality by 2050, as set out in the Green Agreement Communication. Aiming to achieve these goals, the European Commission has adopted the so called ‘Fit for 55’ package of proposals on climate protection, which, in addition to several measures, states the need of the amendment of the Energy Tax Directive (hereinafter: Energy Tax Directive, the Directive). The reason for this is that, in its current form, it is not in line with climate protection goals, as it does not encourage the reduction of greenhouse gas emissions and energy efficiency.
Źródło:
Review of European and Comparative Law; 2022, 50, 3; 39-59
2545-384X
Pojawia się w:
Review of European and Comparative Law
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Some Remarks on the Possibility of VAT Group’s Introduction Into the Bulgarian Tax Legislation
Autorzy:
Dulevski, Stoycho
Powiązania:
https://bibliotekanauki.pl/articles/2091848.pdf
Data publikacji:
2021-10-28
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
VAT
Bulgaria
Member States
Directive 2006/112
VAT group
taxable person
Opis:
The provision of Art. 11 of the Council Directive 2006/112 of 28 November 2006 on the common system of value added tax (VAT Directive) introduces the VAT group’s concept. It should be noted that it grants a right and not an obligation on a Member State (MS) to transpose this text into its domestic law on appropriate way. So far, Bulgaria has not such provision in its national legislation. The current study is dived into three main parts. The first examines some relevant case law of the Court of Justice of the European Union (CJEU) in this matter that will be followed by author’s comment. The second emphasizes certain VAT group’s specifics through the prism of the domestic legislation of some MSs. The third refers to its possible future transposition into the Bulgarian tax law. Taking into account both the European and the national practice on this issue, the author will try to design an exemplary VAT group’s provision from Bulgarian perspective.
Źródło:
Financial Law Review; 2021, 24, 4; 69-81
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 102

Ta witryna wykorzystuje pliki cookies do przechowywania informacji na Twoim komputerze. Pliki cookies stosujemy w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb. Korzystanie z witryny bez zmiany ustawień dotyczących cookies oznacza, że będą one zamieszczane w Twoim komputerze. W każdym momencie możesz dokonać zmiany ustawień dotyczących cookies