The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive

2021 ◽  
pp. 1-23
Author(s):  
Begoña García-Hernández ◽  
Antonio Duréndez ◽  
Alfonso A. Rojo-Ramírez
Keyword(s):  
European Union ◽  
The European Union ◽  
Eu Directive ◽  
Expectation Gap

scholarly journals Digital business taxation issues and threats abstract

2020 ◽  
pp. 98-121
Author(s):  
Alanas Gulbinas ◽  
Kamilė Jogminaitė
Keyword(s):  
European Union ◽  
Modern Society ◽  
Current Situation ◽  
Business Taxation ◽  
The European Union ◽  
Bilateral Agreements ◽  
Corporate Profit ◽  
Eu Directive ◽  
The Impact ◽  
The Eu

“Article of digital business taxation issues and threats”, analyzes the impact of the digitalization in modern society and the changes of corporate profit tax. This article has been concentrated on the regulation of the European Union but mentions the international adjustments as well. The article has been written in a discussion of national law and bilateral agreements, which apply to the traditional permanent headquarters concept. This article discusses the current situation, where digital businesses are not being taxed with corporate profit tax, and possibilities to change it according to the needs of the digital economy In addition, when digital businesses emerged, the permanent headquarters concept, which taxed based on the permanent location, required further discussion and a new definition. Therefore, the article talks over the proposals of the European Union to equalize corporate profit taxation. The article analyzes the possible consequences and issues of the adaptation of the EU directive. In question of regulating the corporate profit tax, the authors discussed the competence of the EU.

Rebuilding trust: sustainability and non-financial reporting and the European Union regulation

2020 ◽  
Vol 28 (5) ◽  
pp. 701-725
Author(s):  
Matteo La Torre ◽  
Svetlana Sabelfeld ◽  
Marita Blomkvist ◽  
John Dumay
Keyword(s):  
European Union ◽  
Financial Reporting ◽  
Future Research ◽  
The European Union ◽  
Special Issue ◽  
Accounting Systems ◽  
Content Type ◽  
Research And Practice ◽  
Eu Directive ◽  
The Eu

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-financial reporting, and the European Union regulation”. Inspired by the studies published in the special issue, this study aims to examine the concept of accountability within the context of the European Union (EU) Directive on non-financial disclosure (hereafter the EU Directive) to offer a critique and a novel perspective for future research into mandatory non-financial reporting (NFR) and to advance future practice and policy. Design/methodology/approach The authors review the papers published in this special issue and other contemporary studies on the topic of NFR and the EU Directive. Findings Accountability is a fundamental concept for building trust in the corporate reporting context and emerges as a common topic linking contemporary studies on the EU Directive. While the EU Directive acknowledges the role of accountability in the reporting practice, this study argues that regulation and practice on NFR needs to move away from an accounting-based conception of accountability to promote accountability-based accounting practices (Dillard and Vinnari, 2019). By analysing the links between trust, accountability and accounting and reporting, the authors claim the need to examine and rethink the inscription of interests into non-financial information (NFI) and its materiality. Hence, this study encourages research and practice to broaden mandatory NFR practice over the traditional boundaries of accountability, reporting and formal accounting systems. Research limitations/implications Considering the challenges posed by the COVID-19 crisis, this study calls for further research to investigate the dialogical accountability underpinning NFR in practice to avoid the trap of focusing on accounting changes regardless of accountability. The authors advocate that what is needed is more timely NFI that develops a dialogue between companies, investors, national regulators, the EU and civil society, not more untimely standalone reporting that has most likely lost its relevance and materiality by the time it is issued to users. Originality/value By highlighting accountability issues in the context of mandatory NFR and its linkages with trust, this study lays out a case for moving the focus of research and practice from accounting-based regulations towards accountability-driven accounting change.

scholarly journals Social Aspects of New Technologies - the CCTV and Biometric (Framing Privacy and Data Protection) in the Case of Poland

2012 ◽  
Vol 14 (4) ◽  
pp. 117-150 ◽  
Author(s):  
Zofia Wysokinska ◽  
Radosław Dziuba
Keyword(s):  
European Union ◽  
Small Businesses ◽  
New Technologies ◽  
Personal Data ◽  
Fundamental Rights ◽  
The European Union ◽  
Security Systems ◽  
Eu Directive ◽  
Security Software ◽  
Legal Security

The purpose of this paper is to review the institution responsible for the protection of personal data within the European Union and national example - Polish as a country representing the new Member States. The analysis of institutional system - providing legal security of communication and information institutions, companies and citizens against the dangers arising from the ongoing development of innovative new technologies in the European Union and Poland. This article is an attempt to analyze the possibility of using security systems and Biometry CTTV in Poland in terms of legislation. The results of the analysis indicate that, in terms of institutions Poland did not do badly in relation to the risks arising from the implementation of technology. The situation is not as good when it comes to the awareness of citizens and small businesses. This requires that facilitate greater access to free security software companies from data leakage or uncontrolled cyber-terrorist attacks. With regard to the use of security systems, CCTV and biometrics, Poland in legal terms is still early in the process of adapting to EU Directive. The continuous development of technology should force the legislature to establish clear standards and regulations for the application of CCTV technology and biometrics, as it is of great importance in ensuring the fundamental rights and freedoms of every citizen of the Polish Republic.

scholarly journals A menekültügyi őrizet elrendelésének anyagi jogi feltételei az uniós jog tükrében

2015 ◽  
Vol 12 (1-2) ◽  
pp. 21-31
Author(s):  
Árpád Kiss
Keyword(s):  
European Union ◽  
Human Rights ◽  
Law Enforcement ◽  
Asylum Seeker ◽  
Illegal Immigrants ◽  
The European Union ◽  
Transit Country ◽  
Eu Directive ◽  
The Right ◽  
The Eu

Hungary lies in the route of the stream of refugees coming from the Balkan. It is a transit country, so the refugees do not typically intend to stay here, they rather wish to travel torwards to West- and North Europe. Particular sections of Hungary's border also mean the external borders of the European Union, the area of freedom, security and justice, which has a common asylum system. Significant part of illegal immigrants presents asylum claim only to avoid the aliens procedures. From the 1st of January 2013, the legislature terminated the aliens detention against asylum applicants. From 1st of July 2013 the Hungarian legislature reintroduced the possibility of detention of applicants. The new regulation has been placed in Act LXXX of 2007 on the Right of Asylum, Sections 31/A-31/H by Act XCIII of 2013 on the Amendment of Particular Laws Concerning Law Enforcement. The introduction of asylum-seeker detention and the practice of its application have raised dust. In my essay I am introducing the connections between the reasons of ordering asylum-seeker detention in the Act on Asylum and its backgroud in the EU Directive. I am not dealing with the question of compatibility of asylum detention and human rights and with problematic procedural issues, because I consider it more important to review the substantive conditions of asylum-seeker detention and the certain practical questions of its application therefore I am focusing on this segment of jurisdiction.

scholarly journals Ecological taxes in some European countries

2004 ◽  
Vol 49 (162) ◽  
pp. 209-224 ◽  
Author(s):  
Sanja Filipovic
Keyword(s):  
European Union ◽  
Fossil Fuels ◽  
European Countries ◽  
Eastern European ◽  
The European Union ◽  
Eu Directive ◽  
Production And Consumption ◽  
Previous Decade ◽  
Eastern European Countries ◽  
The Eu

Production and consumption of fossil fuels is one of the major causes of the green house effect, which is in economics known as a form of ecological externality. Fiscal solution, as one way of internalization of externalities, is based on polluters-pay principle and the imposition of tax on emission. Although the implementation of ecological tax was intensified during the previous decade, fiscal revenues are modest and account for only 5% of the total fiscal revenues of the European Union. Taxes on energetic products, accounting for 76%, are dominant among ecological taxes. Since the EU Directive 82/92 imposes minimum excise rates on oil products, during the last decade Central Eastern European countries have increased excise rates on fossil fuels and fully engaged in the field of ecological policy.

Resolution 2300 (Council of Eur. Parl. Assembly)

2020 ◽  
Vol 59 (3) ◽  
pp. 487-494
Author(s):  
David Lewis
Keyword(s):  
European Union ◽  
Human Rights ◽  
The European Union ◽  
Council Of Europe ◽  
Member States ◽  
National Legislation ◽  
Eu Member States ◽  
Eu Directive ◽  
The Eu

This Resolution was adopted in October 2019 following a report of the Committee on Legal Affairs and Human Rights. It has to be seen in the context of previous Council of Europe activity on this topic as well as the European Union (EU) Directive on the protection of persons who report breaches of Union law. The content of the EU Directive was agreed earlier in 2019 and EU Member States are obliged to transpose it into national legislation by December 2021.

European Union directives and clinical practice in nursing education in the Nordic countries

2019 ◽  
Vol 40 (1) ◽  
pp. 3-5 ◽  
Author(s):  
Jette Henriksen ◽  
Anna Löfmark ◽  
Eivor Wallinvirta ◽  
Þóra Jenný Gunnarsdóttir ◽  
Åshild Slettebø
Keyword(s):  
European Union ◽  
Nursing Education ◽  
Clinical Practice ◽  
Limited Range ◽  
The European Union ◽  
Hospital Units ◽  
Eu Directive ◽  
Eu Directives ◽  
Ongoing Development

Nursing education in countries belonging to the European Union (EU) must follow EU directive requirements. The aim of this opinion paper is to explore and discuss the challenges presented by EU requirements to clinical practice in nursing education. These requirements prescribe that clinical practice must be carried out in a variety of different and specialized areas that provide care in hospital units. This may offer students only a limited range of experience; thus, they may not be fully prepared to care for patients with common diseases, and only have a restricted knowledge about the ongoing development of caring for patients at home. EU directives require that half of a nursing education course be allocated to clinical practice. This is challenging, since the number of hours is laid down without considering such aspects as the need for pedagogical qualifications for preceptors, which in turn may affect the quality of the clinical practice.

scholarly journals Cross-Border Health Care in the European Union: Evaluation of Different Financing Arrangements

2017 ◽  
Vol 9 (2) ◽  
pp. 8-20
Author(s):  
Walter Ried ◽  
Frauke Henriette Rau
Keyword(s):  
Health Care ◽  
European Union ◽  
Health Insurance ◽  
Health Care Expenditure ◽  
The European Union ◽  
Border Health ◽  
Administrative Burden ◽  
Cross Border ◽  
Eu Directive ◽  
The Impact

Abstract This paper analyses the impact of the financing arrangements for planned cross-border health care within the European Union. A financial arrangement is taken to provide a financial incentive but may also involve payment risks and administrative burden. For the pathways given by the Social Security Regulations (883/2004 and 987/2009) and the EU Directive 2011/24/EU, we investigate how the associated financial arrangements act on providers, patients and on publicly funded health insurance. First, the Regulations can induce cross-border health care that will increase domestic health care expenditure and may threaten national health policy by setting an incentive for patients to go abroad for health care not covered by domestic health insurance. Second, the financial arrangement of the Directive may induce cross-border health care which will lower domestic health care expenditure. However, due to considerable payment risks and administrative burden on both patients and providers, these benefits will not be reaped in full. Moreover, in the presence of national cost containment policies, the Directive may provide an incentive for cross-border health care that is too strong. Finally, due to the requirement to pay upfront, the financial arrangement also suffers from a lack of equity of access to health care provision abroad.

The European Union and the Rights of Individuals in Criminal Proceedings

2019 ◽  
pp. 114-136
Author(s):  
Valsamis Mitsilegas
Keyword(s):  
European Union ◽  
The European Union ◽  
Criminal Proceedings ◽  
Eu Directive ◽  
Transformative Potential ◽  
Right To Information ◽  
The Right ◽  
Procedural Rights ◽  
Right Of Access ◽  
The Eu

This chapter considers the secondary legislation that has been adopted by European Union institutions under Article 82(2) TFEU (Treaty on the Functioning of the European Union) in the field of procedural rights in criminal proceedings. Article 82(2) TFEU is included in the Lisbon Treaty conferring to the EU express competence to adopt minimum standards on criminal procedure. The chapter first provides an overview of the EU Directive on the right to interpretation and translation, the right to information, the right of access to a lawyer, the right to legal aid, procedural rights of children, and presumption of innocence. It then discusses some of the key challenges in reaching agreement on EU standards on procedural rights in criminal proceedings, before concluding with an analysis of the transformative potential of EU law on procedural rights when viewed within the broader constitutional and institutional context of the EU.

Prices and Illicit Trade of Cigarettes in the European Union: A Cross-sectional Analysis

2020 ◽  
Vol 22 (12) ◽  
pp. 2271-2275 ◽  
Author(s):  
Filippos T Filippidis ◽  
Kiara K C Chang ◽  
Isabelle Blackmore ◽  
Anthony A Laverty
Keyword(s):  
European Union ◽  
Member State ◽  
Weighted Average ◽  
World Health ◽  
European Economic Area ◽  
Average Price ◽  
The European Union ◽  
Cross Sectional ◽  
Illicit Trade ◽  
Eu Directive

Abstract Introduction Within the context of the World Health Organization Framework Convention on Tobacco Control Protocol to Eliminate Illicit Trade in Tobacco Products and the impending revision of the European Union (EU) directive on tobacco excise rules we assessed whether cigarettes price is linked to being offered illicit cigarettes. Methods We combined data being offered illicit cigarettes from the 2015 Special Eurobarometer Survey on Illicit Tobacco (N = 27,672) with area-level data on Gross Domestic Product, unemployment, perceived corruption, and sharing a border with a non-European Economic Area (non-EEA) state. We used the 2015 Weighted Average Price of cigarettes (WAP), which reflects the average price of a cigarette pack in each Member State. We assessed associations between prices and illicit trade using three-level ordered regression models. Results About 19.6% of respondents reported ever being offered illicit cigarettes, 6.4% repeatedly. In fully adjusted models WAP was not associated with being more likely to have been offered illicit market cigarettes more often (adjusted odds ratio = 1.02, 95% confidence interval: 0.91; 1.15). Sharing a border with a non-EEA Member State was associated with increased likelihood of reporting being offered illicit cigarettes more often (1.73, 1.26; 2.39). Conclusion This study found no significant association between cigarette prices and reporting being offered illicit cigarettes; sharing a border with a non-EEA Member State was linked to illicit trade. This study adds to evidence that increasing prices of cigarettes are not associated with illicit trade and that the focus should remain on securing supply chains, including through features such as independent traceability systems. Implications After adjusting for individual and regional factors, we did not identify an association between prices of cigarettes and likelihood of reporting being offered illicit cigarettes in the EU. Sharing a border with a non-EEA state, however, was associated with increased likelihood of reporting being offered illicit cigarettes more often. This study adds to evidence that increasing taxes and prices of cigarettes are not a driver of illicit trade and that policies should maintain their focus on securing the supply chain.

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