scholarly journals The Impact of European Union Law on the Distinction Between Tax Evasion and Fraud in the Criminal Code of the Republic of Lithuania

2021 ◽  
pp. 15-20
Author(s):  
Martynas Dobrovolskis
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Criminal Code ◽  
European Union Law ◽  
The Republic ◽  
The Impact

  

scholarly journals Budget Planning in the Republic of Lithuania under the Influence of European Union Law

2019 ◽  
pp. 567-576
Author(s):  
Bronius Sudavičius
Keyword(s):  
European Union ◽  
Planning Process ◽  
Legal Regulation ◽  
Stability And Growth Pact ◽  
The European Union ◽  
European Union Law ◽  
Budget Planning ◽  
Growth Pact ◽  
The Republic ◽  
The Impact

The article deals with the problem of the impact of the European Union law on budget planning legal regulation in the Republic of Lithuania after accession to the European Union in 2004. Such questions, as harmonisation of annual and medium-term budget planning , changes in the budget planning process, the requirements of stability and growth pact and their implementation in the national law are analysed in the article.

scholarly journals THE CONTRIBUTION OF MIGRATION TO ECONOMIC GROWTH: THE EXAMPLE OF THE CITY OF ZAGREB

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Vinko Miličević ◽  
Danijel Knežević ◽  
Zoran Bubaš
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Economic Activity ◽  
Economic Benefits ◽  
Gdp Per Capita ◽  
The European Union ◽  
Per Capita ◽  
The Republic ◽  
The Impact ◽  
The City

The problems in this paper belong to the field of migration and economy. The connection between migration and the economy has been proven on a global level, and as far as the Republic of Croatia is concerned, it is especially important to observe it through the City of Zagreb, which is the most important migration and economic center in the Republic of Croatia. Also, the accession of the Republic of Croatia to the European Union emphasized the observation and research of this connection because it created the preconditions for freer movement and employment of the population of the Republic of Croatia and the City of Zagreb within the European Union. The aim of this paper is to determine the contribution of migration to the economic growth of the City of Zagreb. The hypothesis presented in the paper is that there is a significant contribution of migration to the economic growth of the City of Zagreb. The disposition of the paper consists of six parts. The introduction explains the relevance of the topic, states the aim of the paper and hypotheses, explains the empirical part, the contribution of the paper and the disposition. The second part of the paper refers to the theoretical framework of the impact of migration on economic growth. The third part of the paper presents the migration processes of the City of Zagreb in the period from 2011 to 2018. The fourth part deals with economic activity in the City of Zagreb in the period from 2011 to 2017. The observed indicators of economic activity in the City of Zagreb are GDP and GDP per capita, and the graph in this part of the paper shows that GDP and GDP per capita in the observed period are higher at the end of the period than at the beginning. The fifth part of the paper refers to the empirical research of the contribution of migration to the economic growth of the City of Zagreb. The empirical part of the paper is based on correlations and regression analyses. This paper proves the hypothesis because the results indicate a significant impact of the variables of total and external migration on the GDP of the City of Zagreb and GDP per capita of the City of Zagreb. Decision-makers in the City of Zagreb can use the results of the research as a basis for maximizing the economic benefits they can get from migration. The conclusion provides an overview of the aim of the work, the results of the research, the limitations, the implications and the recommendations for future research.

The impact of European Union law on the work of nurses

2009 ◽  
Vol 18 (4) ◽  
pp. 238-239 ◽  
Author(s):  
John Hodgson
Keyword(s):  
European Union ◽  
European Union Law ◽  
The Impact

scholarly journals The Influence of the Coalition Approach in US Policy on the Integration Processes in Europe in the Post-Bipolar Era

2021 ◽  
Vol 39 (71) ◽  
pp. 187-204
Author(s):  
Olha Y. Kravchuk ◽  
Volodymyr I. Zabolotnyuk ◽  
Yuliia V. Kobets ◽  
Oksana I. Lypchuk ◽  
Ivanna I. Lomaka
Keyword(s):  
European Union ◽  
Security Policy ◽  
The United States ◽  
The Political ◽  
European Union Law ◽  
Political Situation ◽  
The Us ◽  
The World ◽  
The Impact ◽  
The Eu

The article examines the impact of the coalition approach in US policy on integration processes in Europe in the post-bipolar era. The aim of this article was to identify the peculiarities of the political situation in the world after a period of escalation of the nuclear conflict. It involved an analysis of sources in the field of coalition approach research in the United States, as well as a comparison of its impact on the political situation and European Union law. The author concluded that there is a lack of proper research in the field of the impact of the coalition approach in US policy in the post-bipolar era, and its impact on integration processes in Europe. Comparing the experience of the EU and the US, it was determined that the awareness of nuclear danger affected the development of a coalition approach in US policy. The study resulted in the identified specifics of the EU’s security policy under the influence of the US coalition approach, where the need to ensure stability and armed security is crucial. Prospects for further research include identifying US influence on Eastern countries.

scholarly journals Who is Entitled to the Right to Respect for Family Life Under the European Union Law?

Teisė ◽  
2019 ◽  
Vol 110 ◽  
pp. 24-45
Author(s):  
Ingrida Danėlienė
Keyword(s):  
European Union ◽  
Human Rights ◽  
Family Life ◽  
National Level ◽  
Fundamental Rights ◽  
European Convention ◽  
The European Union ◽  
European Union Law ◽  
The Republic ◽  
The Right

[full article, abstract in English; abstract in Lithuanian] The article investigates the right to respect for family life, established by Article 7 of the Charter of Fundamental Rights of the European Union, as applied and interpreted in conjunction with the right to marry and the right to found a family, laid down in Article 9 of the Charter. The standard of protection set by European Union law regarding these rights is identified by taking into account the standard of protection of the relevant rights established by the European Convention on Human Rights and the established case law of the European Court of Human Rights. Topical issues relating to the consolidation of these individual rights at the national level in the Republic of Lithuania are also addressed in the article. In doing so, an emphasis is laid on the content of the concepts of “family” and “family life” under supranational and national law.

scholarly journals THE IMPACT OF THE NEW GLOBAL REALITY ON THE EUROPEAN INTEGRATION PROCESS: THE CASE OF THE REPUBLIC OF SERBIA

2021 ◽  
Vol 13 (3) ◽  
Author(s):  
Ana Krstic ◽  
Predrag Mimovic
Keyword(s):  
European Union ◽  
Interdisciplinary Approach ◽  
The European Union ◽  
Key Factors ◽  
Number Of Factors ◽  
Network Process ◽  
Research Goal ◽  
The Republic ◽  
The Impact ◽  
The Eu

The acquisition of full membership for the Republic of Serbia in the European Union depends on a large number of factors. The combined and synergistic effect of these factors has made the process of Serbia's accession to the European Union extremely uncertain in terms of date and final outcome. The new reality, including the COVID-19 pandemic, U.S. isolationist policies during President Trump's tenure, the strengthening of China and Russia, and Britain's exit from the EU, has made this process even more uncertain. In this context, it is crucial to identify and prioritize key factors that affect or could affect the process of Serbia's accession to the European Union, in order to evaluate the possible outcomes of this process. To solve problems of this level of complexity and uncertainty, it is necessary to apply an interdisciplinary approach of the appropriate level of complexity. Therefore, this paper is an extension of previous research (Krstic et al, 2018; Mimovic et al, 2019) based on the defined research goal, but incorporates a complex, network model called theAnalytical Network Process, which included new circumstances that determine what is colloquially called the new reality. All calculations in the paper were performed using the software package SuperDecisions as computer support for the Analytical Network Process.

scholarly journals Analysis of the impact of tariff preferences on the foreign trade of the Russian Federation and the Republic of Serbia

Upravlenie ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 42-50
Author(s):  
D. E. Barsegyan
Keyword(s):  
European Union ◽  
Foreign Trade ◽  
Free Trade ◽  
Russian Federation ◽  
Statistical Data ◽  
The European Union ◽  
Trade Relations ◽  
The Russian Federation ◽  
The Republic ◽  
The Impact

The article considers the dynamics and structure of foreign trade of the Russian Federation and the Republic of Serbia, as well as the impact of tariff preferences on foreign trade between two countries. The analysed measures were: dynamics of the Russian Federation’s exports to the Republic of Serbia, dynamics of the Russian Federation’s imports from the Republic of Serbia, tariff preferences applied between countries. The article provides statistical data on the dynamics and structure of foreign trade of the Russian Federation and the Republic of Serbia for 2010–2019 and their dependence on the application of tariff preferences, as well as indicators of trade between the EAEU and the EAEU member states with the Republic of Serbia for 2017–2019. The paper analyses the possible directions of Serbia’s participation in the EAEU and the European Union, assesses the benefits of creating a free trade zone between the EAEU and Serbia, as well as the costs of Serbia’s integration into the European Union. The importance of tariff preferences in the development of foreign trade relations between Russia and Serbia is shown.

Can public access to documents support the transparency of automated decision-making? The European Union law perspective

2020 ◽  
Author(s):  
Joanna Mazur
Keyword(s):  
Decision Making ◽  
European Union ◽  
Human Rights ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Access Information ◽  
The Right ◽  
Automated Decision Making ◽  
The Impact

ABSTRACT Due to the concerns which are raised regarding the impact of automated decision-making (ADM) on transparency and their potential discriminatory character, it is worth examining the possibility of applying legal measures which could serve to increase transparency of ADM systems. The article explores the possibility to consider algorithms used in ADM systems as documents subjected to the right to access documents in European Union (EU) law. It is focused on contrasting and comparing the approach based on the right to access public documents developed by the Court of Justice of European Union (CJEU) with the approach to the right to access public information as interpreted by the European Court of Human Rights (ECtHR). The analysis shows discrepancies in the perspectives presented by these Courts which result in a limited scope of the right to access public documents in EU law. Pointing out these differences may provide a motivation to clarify the meaning of the right to access information in EU law, the CJEU’s approach remaining as for now incoherent. The article presents the arguments for and ways of bringing together the approaches of the CJEU and the ECtHR in the light of a decreasing level of transparency resulting from the use of ADM in the public sector. It shows that in order to ensure compliance with EU law, it is necessary to rethink the role which the right to access information plays in the human rights catalogue.

Correlation between misinvoicing and non-tariff measures for Turkey's exports to the EU

2021 ◽  
Vol 71 (2) ◽  
pp. 327-346
Author(s):  
Ayşegül Karataş ◽  
Halil Şimdi ◽  
Büşra Garip
Keyword(s):  
European Union ◽  
Method Of Moments ◽  
Tax Evasion ◽  
Generalized Method Of Moments ◽  
Negative Relationship ◽  
The European Union ◽  
Corporate Tax ◽  
Price Manipulation ◽  
The Impact ◽  
The Eu

AbstractMany researchers have analysed the factors that cause discrepancies in the mirror trade statistics. However, the conflicting findings of the relatively limited number of studies on the relation between non-tariff measures and misinvoicing make further research in this area necessary. Therefore, our paper aimed to analyse the impact of non-tariff measures on misinvoicing in the context of Turkey's exports to the European Union (EU) between 2008 and 2015. This study tested the possible relationship between them using other measurable variables related to Turkey's exports to the EU of the products to which the non-tariff measures were applied. This has been done by employing the dynamic generalized method of moments (GMM) as well as the quantile regression (QR) models. It was observed that tariffs, along with non-tariff measures, have negative relationship with the misinvoiced amount. Additionally, it is also observed that the transfer price manipulation appears to be a means of corporate tax evasion. This finding aligns with the decrease in reported imports and the decrease in the perceived levels of corruption.

scholarly journals The primacy and supremacy clauses of European Union Law and their application in the legal order of the Republic of Lithuania

2018 ◽  
Vol 112 ◽  
pp. 303-322
Author(s):  
Pavelas Ravluševičius
Keyword(s):  
European Union ◽  
National Court ◽  
Case Law ◽  
Court Case ◽  
Constitutional Court ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Eu Member States ◽  
The Republic

The primacy and supremacy clauses of European Union law (“EU law”) are to one of the most prevalent issues concerning the relationship between EU law and domestic law of the Republic of Lithuania. It seems that such issues were not definitely settled even when the Treaty of Lisbon amending the Treaty on European Union, which established the European Community. During that period, significant changes were made in EU Member States, regarding the domestic application of the principle of primacy and supremacy of EU law. Lithuanian law has undergone the development in this sphere too.The European Court of Justice (“ECJ”) has developed the meaning of the principle of primacy, which means that European Union law should take precedence over the national law (even over constitutional provisions) and, in case of conflicts between EU law and national law, every national court is obliged to apply the European Union law. The comparative analysis of the Lithuanian Constitutional Court case law shows counter development to the ECJ case law, which may cause the jurisdictional collision of setting aside EU law based on constitutional grounds.The paper includes some relevant examples of application of EU law arising from preliminary ruling procedure under Art. 267 of Treaty on the Functioning of the European Union in the praxis of the Lithuanian Constitutional Court and Lithuanian courts of general and special competences.

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