Tourism statistics in the European union - new challenges and demands on the official tourism statistics in Austria

1998 ◽  
Vol 4 (1) ◽  
pp. 61-80
Author(s):  
Peter Laimer
Keyword(s):  
European Union ◽  
Tourism Demand ◽  
The European Union ◽  
European Level ◽  
Related Information ◽  
Eu Directive ◽  
Council Directive ◽  
New Challenges ◽  
Organisational Level ◽  
The Eu

Important information concerning Austrian tourism are based on accommodation and overnight stay statistics. Therefore the Commission of the European Union in collaboration with the EU and EFTA has prepared a project of a council Directive in order to develop a harmonized system for tourism statistics and a related information system at the European level. Concerning the implementation of the requirements of EU-Directive on Tourism Statistics, the Austrian official tourism statistics is confronted with some problems which are found more on the organisational level than on the methodological one. This especially concerns the increased periodicity regarding tourism demand surveys.

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.

Independence: In or Out of Europe? An Independent Scotland and the European Union

2000 ◽  
Vol 49 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Matthew Happold
Keyword(s):  
European Union ◽  
Law Enforcement ◽  
Union Member ◽  
Nation State ◽  
The European Union ◽  
European Level ◽  
Question Mark ◽  
National Governments ◽  
European Union Member States ◽  
The Eu

There is a question mark over the future of the nation-state in Europe. National monetary policy has been transferred to the European level in most European Union member States. Over the next ten years the EU will have a stronger role in defence and foreign policy, immigration and law enforcement. The very policies that supposedly define the concept of national sovereignty are no longer the exclusive domain of national governments.

scholarly journals Development of environmental diplomacy of the European Union

2021 ◽  
pp. 6-13
Author(s):  
Irina Habro ◽  
Mykhailo Solomko
Keyword(s):  
European Union ◽  
Renewable Energy ◽  
Renewable Energy Sources ◽  
Environmental Issues ◽  
Global Scale ◽  
The European Union ◽  
Eu Member States ◽  
Council Directive ◽  
Environmental Diplomacy ◽  
The Eu

The article is devoted to the analysis of the development of environmental diplomacy of the European Union. Today environmental diplomacy has become an important way for states to promote their course of environmental diplomacy, to protect their environmental rights and interests, to promote their own economic and environmental development. The most striking example of the application of green diplomacy on a regional and global scale is the environmental policy implemented by EU member states. Within the EU there is a huge number of environmental programs for the development of renewable energy sources, protection of flora and fauna, as well as combating pollution of water and land resources. To implement its own environmental diplomacy, the EU has adopted a number of important regulations, which are analyzed in the article. The most thorough legal act in the field of environmental diplomacy was Council Directive 85/337 / EEC of 1985 on the assessment of the effects of public and private projects on the environment. This directive reflects the EU’s desire to draw the attention of government agencies and the public to environmental issues and to encourage their collective solution. EU environmental diplomacy is carried out through diplomatic missions, missions, delegations, as well as at the individual level. It involves European politicians and officials who are able to influence international public opinion, employees of foreign ministries and diplomatic missions. The EU also involves third countries as partners to discuss the most pressing environmental issues and their future solutions: climate change, biodiversity conservation, soil depletion, forest and water resources, and renewable energy. Environmental protection is one of the priority areas for European integration. States wishing to join the EU must meet its environmental standards and implement key principles of environmental legislation. It is noted that the EU countries are trying to transfer the economy to clean technologies and diplomatically encourage others to take measures to improve the environmental situation.

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.

scholarly journals Robert Menasse, The Capital. A satirical novel on the European Union

2021 ◽  
pp. 39-50
Author(s):  
Teresa Martins de Oliveira
Keyword(s):  
European Union ◽  
Detailed Analysis ◽  
The Novel ◽  
The European Union ◽  
Short Introduction ◽  
Narrative Space ◽  
New Challenges ◽  
Robert Menasse ◽  
The Eu

After a short introduction to Menasse´s ideas about the European Union presented in different theoretical texts, the paper will concentrate on the novel The Capital, published in 2016. It will focus on the idea the reader will react with strangeness to the diminished narrative space taken in the text by topics like migrations, terrorism and islamofobia, which are generally accepted as the main issues affecting the EU today (Griffen 2019). Nonetheless, a more detailed analysis of three moments of the novel that critics tend to consider as subsidiary according to their place in the textual economy will show the importance of the aforementioned topics and their (possible) recognition as the new challenges that mark the EU.

scholarly journals Introduction

2020 ◽  
pp. 25-29
Author(s):  
Beatriz Pérez de las Heras
Keyword(s):  
European Union ◽  
70Th Anniversary ◽  
The European Union ◽  
European Studies ◽  
European Elections ◽  
Political Cycle ◽  
Financial Framework ◽  
New Challenges ◽  
Climate Neutrality ◽  
The Eu

Following the European elections of May 2019, the European Union (EU) opened a new institutional political cycle for the period 2019-2024. The year 2020 initiates a new time when the EU will have to tackle pending issues, such as United Kingdom’s exit or the 2021-2027 multiannual financial framework, while addressing new challenges, such as the achievement of climate neutrality or the development of the European Defence. In addition, the EU will commemorate the 70th anniversary of the Schuman Declaration on 9 May 2020, which will be an important and propitious event to take stock of the European political project and look to the future. This issue 62/2020 of Deusto Journal of European Studies includes contributions that deal with some of the issues and challenges the EU will face in the coming years.Published online: 02 April 2020

scholarly journals A historical and judicial approach on the transformation of the European Communities, the predecessors of the European Union, into an institutional model across the region

2021 ◽  
pp. 19-23
Author(s):  
Mihail Poalelungi ◽  
◽  
Mihai Poalelungi ◽  
Keyword(s):  
European Union ◽  
International Organizations ◽  
Regional Integration ◽  
Regional Cooperation ◽  
The European Union ◽  
European Level ◽  
Broad Area ◽  
Institutional Governance ◽  
Institutional Model ◽  
The Eu

The process of European integration has never followed a clear path and the current EU predecessors had never been by far the only efforts of the regional integration in Europe. Created in the 1950s, the European Communities as today’s EU predecessors, have overdue emerged in a very broad area populated by international organizations and various cooperation institutions. This organization, only by matching economic and political challenges, succeeded in becoming the most important cooperation forum between European states. Although in the early 1950s the Western European states could often choose between various forms of regional cooperation, today the EU is frequently seen as the only available at the European level option and the only model of institutional governance.

Anti-Bribery Measures in the European Union: A Comparison with the Italian Legal Order

2000 ◽  
Vol 28 (3) ◽  
pp. 512-557 ◽  
Author(s):  
Laura Ferola
Keyword(s):  
European Union ◽  
Active Role ◽  
Legal Order ◽  
The European Union ◽  
European Level ◽  
Important Work ◽  
Judicial Cooperation ◽  
The Eu

The necessity to counteract corruption effectively has lead to an increased integration in judicial cooperation. This paper analyses the legal instruments adopted by the EU for fighting bribery in order to explore in detail existing interrelationships (i.e. differences and peculiarities) between European and Italian rules. The latter is of singular relevance particularly since 1992, when a widespread system of corruption had been discovered and a broad campaign to prevent corruption (“mani pulite“) had been undertaken which resulted in an important work of reform and brought existing rules up to date. Finally, Italy also played an active role at the European level: the 1997 Anti-Corruption Convention was adopted on the basis of an Italian proposal.

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