scholarly journals LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION

2013 ◽  
Vol 2 (2) ◽  
pp. 44-53
Author(s):  
Barbara Pavlíková
Keyword(s):  
European Union ◽  
Slovak Republic ◽  
Legal Regulation ◽  
The European Union ◽  
Negative Consequences ◽  
Tobacco Products ◽  
Excise Duty ◽  
Analysis And Synthesis ◽  
Regulatory Instruments ◽  
The Eu

Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.

scholarly journals SOLIDARITY CHECK IN TIMES OF COVID-19. ANALYSIS OF THE EU APPROACH TOWARDS ITS CLOSEST NEIGHBOURS WITH A SPECIAL FOCUS ON MONTENEGRO

2021 ◽  
Author(s):  
Stefan Đurić ◽  
Bojana Lalatović
Keyword(s):  
European Union ◽  
Complex Structure ◽  
Special Focus ◽  
The European Union ◽  
Negative Consequences ◽  
Western Balkans ◽  
Governance System ◽  
Member States ◽  
Balkan Countries ◽  
The Eu

Solidarity as one of the cornerstone values of the European Union has been once again seated on the red chair and intensively discussed within the European Union and broader. After the economic recession and migrant crisis that marked the last two decades, the outbreak of the COVID-19 pandemic has once again harshly tested the fundamental objectives and values of the European Union and the responsiveness and effectiveness of its governance system on many fronts. In April, 2020 several EU Member States were among the worst affected countries worldwide and this situation soon became similar in their closest neighbourhood. It put a huge pressure on the EU to act faster, while at the same time placing this sui generis community to the test that led to revealing its strengths and weaknesses. As it happened in the previous crises, the Union launched policies and various programmes that were meant to lessen the burden of the Member States and aspiring countries caused by the crises. The objectives of the mentioned soft law instruments that the EU adopted during the COVID-19 crisis has been not only to show that EU law is equipped to react to health and economic crises rapidly but to deliver its support in terms of solidarity to its Member States and its closest neighbours facing the unprecedented health and economic crisis. This article will explore the value and implication of the solidarity principle in times of Covid-19 in its various manifestations. A special focus will be on the financial and material aspects of the EU instruments created to combat the negative consequences of the pandemic and their further impact on shaping the solidarity principle within the EU system. While examining the character and types of these mechanisms a special focus will be placed on those available to Western Balkan countries, whereas Montenegro as the “fast runner” in the EU integration process will be taken as a case study for the purpose of more detailed analyses. One of the major conclusions of the paper will be that although the speed of the EU reactions due to highly complex structure of decision making was not always satisfying for all the actors concerned, the EU once again has shown that it is reliable and that it treats the Western Balkan countries as privileged partners all for the sake of ending pandemic and launching the socio-economic recovery of the Western Balkans. Analytical and comparative methods will be dominantly relied upon throughout the paper. This will allow the authors to draw the main conclusions of the paper and assess the degree of solidarity as well as the effectiveness of the existing EU instruments that are available to Montenegro and aimed at diminishing negative consequences of the crisis.

Tax revenues in the European Union countries

2017 ◽  
Vol 62 (5) ◽  
pp. 79-99
Author(s):  
Agata Szymańska
Keyword(s):  
European Union ◽  
Social Economic ◽  
Tax Rates ◽  
The European Union ◽  
Eu Countries ◽  
Excise Duty ◽  
Tax Revenues ◽  
Historical Factors ◽  
European Union Countries ◽  
The Eu

The aim of this paper is to analyse tax revenues and examine similarities of selected tax revenues (mainly VAT, CIT, PIT and excise duty) in the European Union countries. The analysis of the EU members concerns the period between 2003 (i.e. the year preceding the biggest enlargement of the EU) and 2012 (due to data completeness). Tax rates and the structure of tax revenues in the EU countries were compared and then the cluster analysis was applied to assess the similarity of tax revenues. The analysis suggests that the process of tax harmonization, which took place in the period considered, did not exert a significant impact on the similarity of the structure of tax revenues in the EU countries. The structure seems to be still determined by e.g. social, economic or historical factors, which influenced the tax systems creation in particular EU countries.

DETERMINANTS OF THE TRANSFORMATION OF PUBLIC SERVICE CONCEPTS IN THE COUNTRIES OF THE EUROPEAN UNION

2018 ◽  
Vol 10 (1) ◽  
pp. 34-39
Author(s):  
R. Syvyi
Keyword(s):  
European Union ◽  
European Integration ◽  
Public Service ◽  
Civil Service ◽  
Institutional Environment ◽  
The European Union ◽  
Negative Consequences ◽  
Public Authorities ◽  
Political Values ◽  
The Eu

The purpose of the article is to identify the concepts of the functioning of public service systems based on the generalization of the institutional environment for the transformation of the concepts of public service in the countries of the European Union. The institutional conditions for the transformation of the civil service in the EU countries are revealed. It is proved that under the new conditions there is an urgent need to identify the institutional prerequisites and factors of the transformation of the civil service in the context of European integration in order to understand the vector of movement of the civil service institute in Ukraine. On the basis of the study of the modernization experience, it has been determined that even minor changes in the structure of public authorities are accompanied by negative consequences, namely, the costs of conducting liquidation or reorganization measures. The main strategies of the modernization processes carried out are outlined. It was found that the institutional preconditions for the transformation of the civil service in the EU originate from constitutional mechanisms that are deeply rooted in the cultural, social and political values that are united around the basic provisions of democracy. It is shown that the prerogatives of functional measures emphasizing the powers of civil servants are an important institutional precondition for the transformation of the civil service. The generalization of the factors of transformation of the civil service in the context of European integration provides an understanding of the vector of the movement of the civil service in Ukraine through the creation of a common European administrative space.

Approximating Ukraine’s Laws to Those of the European Union Concerning Meat and Meat Products Cold Chain

2020 ◽  
Vol 9 (3) ◽  
pp. 978
Author(s):  
Kateryna O. RODIONOVA ◽  
Volodymyr M. STESHENKO ◽  
Ivan V. YATSENKO
Keyword(s):  
European Union ◽  
Meat Products ◽  
Legal Regulation ◽  
Cold Chain ◽  
The European Union ◽  
Meat Processing ◽  
Processing Industry ◽  
Eu Legislation ◽  
The Eu

The main objectives of the research were such: to define the concept of cold chain as an object of legal regulation; to find out the content and features of the EU legislation on the safety and quality of meat and meat products during cold chain and its use in Ukraine; to characterize the legal bases of the current legislation of Ukraine on ensuring the safety and quality of meat and meat products during cold chain, to formulate proposals and recommendations aimed at improving the national legislation of Ukraine by approximating it to the EU legislation, which sets requirements for the safety and quality of meat and meat products throughout cold chain. To achieve the abovementioned objectives, the following methods were used: comparative legal, analytical, systemic, dialectical, generalizing, specific-search, structural-functional, semantic, methods of deduction and induction, etc. The content and features of the legal regulation of the safety and quality of meat and meat products in the current legislation of the European Union and Ukraine have been clarified. For the first time, the definition of the term 'cold chain' has been proposed by reference to it in author's editorial, which should influence its clearer scientific and practical understanding. It is determined that the temperature regimes of cold processing, storage and transportation of meat and meat products in Ukraine are regulated by a large number of legal acts, in particular: national standards of Ukraine (DSTU), technical regulations, technological instructions, rules of transportation, etc. It is found that national legal acts do not provide a systematic understanding of the particularities of cold chain legal regulation in the meat processing industry in order to ensure the safety and quality of meat and meat products. As a result of departmental inconsistency, the existing storage temperature parameters for the same product type in different legal acts differ from each other, which does not allow to determine the actual storage periods at different stages of the cold chain. In addition, current legal acts in Ukraine do not provide for constant monitoring of the temperature of cold-processed meat and meat products throughout all cold chain units and the hygienic condition of refrigerators throughout the shelf life. As a result, the cold chain is very difficult to be controlled and requires a large number of factors to be taken into account in order to bring safe and high-quality meat and meat products to the end consumer. According to the results of the research, proposals and recommendations are formulated to improve the national legislation of Ukraine governing the cold chain in the meat processing industry.

The Eastern Enlargement of the European Union: Challenges to Democracy?1

Human Affairs ◽  
2008 ◽  
Vol 18 (1) ◽  
Author(s):  
Darina Malová ◽  
Branislav Dolný
Keyword(s):  
European Union ◽  
Government Accountability ◽  
The European Union ◽  
Negative Consequences ◽  
Eastern Enlargement ◽  
Rights Protection ◽  
Division Of Powers ◽  
Policy Alternatives ◽  
The Impact ◽  
The Eu

The Eastern Enlargement of the European Union: Challenges to Democracy?Recent scholarship assesses the impact of the European Union's conditionality on democracy in Central and Eastern Europe in a contradictory way. On one hand, the EU is perceived as a key agent of successful democratic consolidation and on other hand, the return of nationalist and populist politics in new member states has been explored in the context of the negative consequences of the hasty accession that undermined government accountability and constrained public debate over policy alternatives. This article explains this puzzle of the ambiguous effects of the EU's politics of conditionality, which promoted institutions stabilizing the horizontal division of powers, rule of law, human and minority rights protection, but which neglected norms and rules of participatory and/or popular democracy.

scholarly journals Mutual agreement procedure provided for in Directive 2017/1852 as a remedy for the problem of double taxation in the European Union

2019 ◽  
Vol 29 ◽  
pp. 35-45
Author(s):  
Anna Moskal
Keyword(s):  
European Union ◽  
Adverse Effects ◽  
Dispute Resolution ◽  
Comprehensive Analysis ◽  
The European Union ◽  
Negative Consequences ◽  
Tax Treaties ◽  
Double Taxation ◽  
The Eu ◽  
Mutual Agreement

In order to address the negative consequences of double taxation of the same income or capital belonging to a EU citizen, bi- and multilateral tax treaties have been concluded between the Member States. The EU legislator has enacted legislation introducing measures such as Directive 2003/49/EC, Directive 2011/96/EU and the EU Arbitration Convention to counteract the adverse effects of double taxation. Considering the imperfections in the previous procedures, the Council of the EU has issued Directive 2017/1852 on double taxation dispute resolution mechanisms in the EU, aiming to eliminate the existing shortcomings and to create a harmonized framework for dispute resolution. The aim of this article is to present the phenomenon of double taxation in the EU, to identify the shortcomings of the current mechanisms and to conduct a comprehensive analysis of the procedure provided for in Directive 2017/1852. Procedura wzajemnego porozumienia przewidziana w Dyrektywie 2017/1852 jako remedium na problem podwójnego opodatkowania w Unii EuropejskiejW praktyce obrotu gospodarczego UE niejednokrotnie dochodzi do podwójnego opodatkowania tego samego dochodu lub kapitału należącego do obywatela UE. W celu zniwelowania negatywnych konsekwencji podwójnego opodatkowania państwa członkowskie zawarły między sobą liczne bi- i multilateralne umowy podatkowe. Prawodawca uchwalił akty prawne wprowadzające środki przeciwdziałające niekorzystnym skutkom podwójnego opodatkowania, to jest Dyrektywę 2003/49/WE, Dyrektywę 2011/96/UE i tak zwaną unijną konwencję arbitrażową. Mając na uwadze niedoskonałości w dotychczasowych procedurach, Rada UE wydała Dyrektywę 2017/1852 w sprawie mechanizmów rozstrzygania sporów dotyczących podwójnego opodatkowania w UE, która dąży do wyeliminowania istniejących niedociągnięć oraz stworzenia sharmonizowanych ram rozstrzygania sporów. Celem artykułu jest przedstawienie zjawiska podwójnego opodatkowania w UE, wskazanie wad obecnie obowiązujących mechanizmów oraz dokonane analizy procedury przewidzianej w Dyrektywie 2017/1852.

scholarly journals Actual Issues of Forensic Activities in Ukraine and the Possibility of Implementing International Standards of the Industry in the Ukrainian Legislation

2021 ◽  
Vol 10 (2) ◽  
Author(s):  
Lidiya Kotlyarenko ◽  
◽  
Nataliia Pavlovska ◽  
Eugenia Svoboda ◽  
Anatolii Symchuk ◽  
...  
Keyword(s):  
European Union ◽  
Human Rights ◽  
Legal Regulation ◽  
International Standards ◽  
European Convention ◽  
European Law ◽  
The European Union ◽  
Council Of Europe ◽  
Legal Standard ◽  
The Eu

International standards exist in any field of legal regulation however, they are mostly identified with standards that regulate the technical sphere, since they are the most common ones. Nonetheless, today it is hard to imagine any area of public life withno generally recognized international standards. European legal standards are formed within the framework of the two most regional international associations –the Council of Europe and the European Union. The Council of Europe sets, first of all, standards in the humanitarian sphere: human rights, environment protection, and constitutional law, which is determined by the goals and purpose of its functioning. The European Union (hereinafter referred to as the EU) using directives, regulations, and other legal acts sets standards for most areas of the EU population's life. It should be noted it is during the development of 'standardization' in the European law that specific development of public relations in the EU takes place. Defining the EU legal standardas a separate category of norms of the European law, it is noteworthy that this term is used in a broad sense as a 'legal standard' and incorporates such elements as the general principles of the EU law and the 'common values' of the EU –they relate to people, environment, economic issues, and so on. The European Convention for the Protection of Human Rights and Fundamental Freedoms 1950 is a classic example of their implementation. In a narrow sense, this term has a specific meaning and does not coincidewith the concept of 'legal standard', e.g. these are standards in the technical field that are adopted by the European Committee for Standardization, that is, in its content, it is a technical publication that is used as a norm, rule, guide or definition.Therefore, they relate to products, services, or systems and are the basis for convergence and interaction within the growing market of various business sectors. Today, in international law de facto there is a system of standards that regulate various aspects of international relations.

scholarly journals Integration of Ukraine into European Union securities market

2021 ◽  
Vol 69 (2) ◽  
pp. 168-178
Author(s):  
M. Savchenko
Keyword(s):  
European Union ◽  
Stock Market ◽  
Stock Markets ◽  
Rapid Development ◽  
Legal Regulation ◽  
Securities Market ◽  
Stock Exchanges ◽  
The European Union ◽  
Eu Countries ◽  
The Eu

The paper deals with the main parameters of the Ukrainian securities market at the current stage, identifies its functioning problems, gives a set of measures for the effective implementation of Ukraine's desire to integrate the national stock market into the European Union. Compared with the stock markets of the EU countries, the domestic securities market is underdeveloped, poorly regulated and illiquid, therefore there is the need to develop it and implement the European legislative initiatives. The paper covers the basic laws in the field of legal regulation of the Ukrainian and EU securities market. The investigation includes the results of the research of the current experience in leading European countries in terms of capitalization of the largest stock exchanges in Europe. The classification of 5 largest European stock exchanges is given and the influence of COVID-19 virus on their activity is analyzed. The main trends in the field of securities investment market of the largest stock exchanges in Europe and Ukraine are led. While examining statistical data concerning the capitalization of European stock exchanges in comparison with the PFTS of Ukraine in 2019, the LSE (London Stock Exchange) ranks 1st with €3.86 bn., 2nd place is taken by Euronext – €3.4 bn., 3rd place by Deutsche Börse having capitalization volume at the level of €1.9 bn., and PFTS Ukraine – €0.17 bn., which indicates that Ukrainian securities market is insufficiently elaborated. Nowadays, the Ukrainian securities market repeats European historical development trends, and at this stage it largely depends on the directions of development that international stock markets can take. Changes in European securities markets are extremely rapid and require competent response from regulatory structures. The rapid development of the European stock market, accompanied by the emergence of advanced technologies in the field of securities and new financial instruments, make it necessary to monitor all the changes and innovations that happen in the Ukrainian securities market in order to develop more effective recommendations for improving its functioning and regulation. In addition, integration with the European Union requires deeper and more radical reforms of the domestic state administration, macroeconomic regulation, property relations, and anti-corruption policy. Only a large-scale and complete reform will enable progressive renewal and effective, socially responsible integration into the EU countries, taking into account national interests.

scholarly journals The European Union competence in the public health field

2021 ◽  
pp. 87-92
Author(s):  
V. O. Tyumentsev
Keyword(s):  
Public Health ◽  
European Union ◽  
Legal Regulation ◽  
Health Protection ◽  
The European Union ◽  
Member States ◽  
The Public ◽  
Legal Provisions ◽  
Health Field ◽  
The Eu

The subject of this article is the competence of the European Union (EU) in the public health field within the territory of the Member States of this organization. The purpose of this article is to analyze how the EU's competence is distributed in relation to the competence of the member states using the primary treaty of the organization as a source. The article examines the powers of the EU organization within both the main and additional competence and analyzes how the EU interacts with the member states in the framework of health protection in accordance with the legal provisions of the primary source. The main and additional competence of the EU is considered separately, and there is also an analysis of the features and possible prospects of the legal regulation of health protection within the relevant branch of the law of the European Union.

scholarly journals Slovak Airports As Profit/Loss Making Entities: Consequences For Transport Policies

2019 ◽  
Vol 10 (19) ◽  
pp. 153-163 ◽  
Author(s):  
Alena Novák Sedláčková ◽  
Denisa Švecová ◽  
Anna Tomová
Keyword(s):  
European Union ◽  
Slovak Republic ◽  
Financial Ratios ◽  
Knowledge Gap ◽  
The European Union ◽  
Economic Context ◽  
Regional Airports ◽  
The Eu ◽  
Dividing Line

Regional airports in the European Union have been studied in several papers so far, however, not delivering a lot of knowledge of airports as profit/loss making entities. In the paper, we focus on the Slovak airports which are typical representatives of regional airports in the EU.  As there is the knowledge gap in the field of airports in newer member countries of the EU, we explain the specific socio-economic context of the airports in the Slovak Republic against a background of their financial ratios. Our findings are suggestive of the need to set a clear dividing line and interface between national airport policies of member countries of the EU and the EU common airport policy.

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