eInvoicing: the influence of the EU on the expansion of electronic administrative services

2020 ◽  
Vol 338 ◽  
pp. 277-285
Author(s):  
Katja Posselt
Keyword(s):  
Added Value ◽  
The European Union ◽  
Local Authorities ◽  
Administrative Services ◽  
Modern Development ◽  
European Public ◽  
The Status ◽  
Administrative Procedures ◽  
Administrative Units ◽  
The Eu

The digital transformation poses major challenges for local authorities. In order to keep pace with modern development, various basic administrative procedures need to be digitized. The status of digitization in German municipalities demonstrates that they are reaching their limits. As administrative units are to be considered as an interface between society and state, the following paper will focus on this topic. This paper reflects on the necessary expansion of eGovernment services in local authorities against a European background, with the aim of bringing together the European and municipal levels. The European Union (EU) has set itself the goal of contributing to the modernisation of digital public services and serving as a catalyst through various programs. This paper discusses to what extent the EU achieves its stated goal and whether its actions generate added value in local authorities by using eInvoicing as an example. With the Directive 2014/55/EU the EU set a standard, henceforth all European public administrations must be able to accept invoices in electronic format from their suppliers. The paper aims to demonstrate the significance of the above stated directive, with a specific focus on local authorities.

Obywatelstwo i obywatelskość w Unii Europejskiej

2014 ◽  
pp. 44-67
Author(s):  
Monika Poboży
Keyword(s):  
Citizen Participation ◽  
Political System ◽  
Political Community ◽  
Added Value ◽  
Decision Making Process ◽  
The European Union ◽  
The Status ◽  
20Th Anniversary ◽  
Formal Status ◽  
The Eu

Celebration of the 20th anniversary of the EU citizenship in 2013 was a good occasion for reflection on this institution. Has anything changed during this period in the status of European citizens and their role in the EU’s political system? Do they have opportunities to participate in the European decision-making process and to influence the European law and the direction of the EU’s development? Is the EU citizenship only a symbolic project that brings no added value? Can it be called “citizenship”? The article is devoted to answering these questions. The institution of the EU citizenship was analysed in two aspects: 1) citizenship as formal status connected with some rights and 2) civilness as mechanisms that guarantee participation in decisions on the future of a political community. The conclusion is that after 20 years the importance of the EU citizenship has been significantly increased, but only on declarative level – in the wording of treaties and institutional acts. However, this change has not caused the factual increase of citizen participation in the shaping of the European Union politics. It is the effect of a discrepancy on the EU level between citizenship as formal status and civilness as real empowerment of individual in the political system.

scholarly journals New tools and opportunities in growth and climate friendly greening for small and medium enterprises in the European Union

2015 ◽  
Vol 9 (4) ◽  
pp. 25-31
Author(s):  
Xénia Szanyi-Gyenes ◽  
György Mudri ◽  
Mária Bakosné Böröcz
Keyword(s):  
Economic Growth ◽  
Environmental Sustainability ◽  
Small And Medium Enterprises ◽  
Sustainable Growth ◽  
Added Value ◽  
Easy Access ◽  
The European Union ◽  
Access To Finance ◽  
Medium Enterprises ◽  
The Eu

The role of Small and Medium Enterprises (SMEs) is unquestionable in the European economies, while financial opportunities are still inadequate for them. The more than 20 million SMEs play a significant role in European economic growth, innovation and job creation. According to the latest EC Annual Report , SMEs are accounting for 99% of all non-financial enterprises, employing 88.8 million people and generating almost EUR 3.7 tn in added value for our economy. Despite the fact that there is plenty of EU funding available for these SMEs, for certain reasons these funds hardly reach them. But we have to see that the EU supports SMEs by various way, e.g. by grants, regulatory changes, financial instrument, direct funds. On the other hand, SMEs and decision makers realised that the environmental sustainability has to be attached to the economic growth, therefore more and more tools are available for these enterprises. Over the last few years, public institutions, the market, the financial community and non-governmental associations have explicitly demanded that firms improve their environmental performance. One of the greatest opportunities might lay in the Climate- and Energy Strategy till 2030 as 20% of the EU budget is allocated to climate-related actions, however the easy access to finance is still a key question. Does the EU recognise the actual difficulties? Is there a systemic reason behind the absorption problems? Is the EU creating a more businessfriendly environment for SMEs, facilitating access to finance, stimulates the green and sustainable growth and improving access to new markets? The paper analyses the current European situation of the SMEs and the effectiveness of some new tools, which are specially targeting SMEs. JEL classification: Q18

scholarly journals Den Stier das Tanzen lehren?

2012 ◽  
Vol 42 (168) ◽  
Author(s):  
Andreas Fisahn
Keyword(s):  
European Union ◽  
Financial Market ◽  
Debt Crisis ◽  
Social Benefits ◽  
The European Union ◽  
German Government ◽  
Capital Movements ◽  
Authoritarian State ◽  
The Status ◽  
The Eu

The crisis of the European Union cannot be solved by austerity programs. Therefore a closer look at the reasons of the crisis seems to be reasonable, which includes a description of the development of the EU from 1951 to present times. The Union started as a tariff union and evolved through different steps to an order of competitive states. The main fields of competition between the states are taxes and social costs, which leads to tax dumping and a race to the bottom in social benefits. Starting in 1990 the EU achieved the status of an open financial market, with the duty of deregulation of capital movements being stipulated in Treaties. In the end the problem is not a debt crisis but a crisis of the structure of the European Union. The solution – which especially the German government prefers – may be the first step on the way to an authoritarian state.

scholarly journals Methodological Characteristics of Clinical Trials Supporting the Marketing Authorisation of Advanced Therapies in the European Union

2021 ◽  
Vol 12 ◽  
Author(s):  
Carolina Iglesias-Lopez ◽  
Antònia Agustí ◽  
Antonio Vallano ◽  
Merce Obach
Keyword(s):  
European Union ◽  
Clinical Trials ◽  
Added Value ◽  
Life Cycle Approach ◽  
The European Union ◽  
Open Label ◽  
Advanced Therapy ◽  
Advanced Therapies ◽  
Number Of Patients ◽  
The Eu

Several advanced therapy medicinal products (ATMPs) have been approved in the European Union (EU). The aim of this study is to analyse the methodological features of the clinical trials (CT) that supported the marketing authorization (MA) of the approved ATMPs in the EU. A systematic review of the characteristics of pivotal CT of ATMPs approved in the EU until January 31st, 2021 was carried out. A total of 17 ATMPs were approved and 23 CT were conducted to support the MA (median, 1, range, 1–3). Of those studies, 8 (34.78%) were non-controlled and 7 (30.43%) used historical controls. Only 7 (30.4%) were placebo or active-controlled studies. Among all CT, 21 (91.3%) were open-label and 13 (56.52%) had a single-arm design. To evaluate the primary endpoint, 18 (78.26%) studies used an intermediate and single variable. The median (IQR) number of patients enrolled in the studies was 75 (22–118). To date, ATMPs’ approval in the EU is mainly supported by uncontrolled, single-arm pivotal CT. Although there is a trend toward an adaptive or a life cycle approach, a switch to more robust clinical trial designs is expected to better define the benefit and the therapeutic added value of ATMPs.

scholarly journals DETERMINING INDIVIDUAL CATEGORIES OF ADMINISTRATIVE PROCEDURES FOR PUBLIC REGISTRATION OF CIVIL STATES WITH ACCOUNTING OF LEGISLATIVE TRANSFORMATIONS

2019 ◽  
pp. 170-173
Author(s):  
O. H. Pohrebniak
Keyword(s):  
Administrative Law ◽  
The Public ◽  
Administrative Procedure ◽  
Modern Development ◽  
The Status ◽  
Civil Status ◽  
Administrative Procedures ◽  
State Registration ◽  
Administrative Proceedings ◽  
Theoretical Developments

The article defines certain peculiarities of administrative proceedings of state registration of marriage and establishment of paternity in Ukraine. It has been established that the procedures for state registration of acts of civil status are types of administrative procedures, it should first be noted that the general normative act which should define the notions and peculiarities of such procedures should be the Law of Ukraine “On the administrative procedure” 2018, which at present time is a project and submitted to the VerkhovnaRada of Ukraine for consideration. As a rule, scholars agree that the administrative procedure is directly related to the activities of the public administration and is an established algorithm for the functioning of the subjects of power. In this case, the procedures for state registration of acts of civil status are no exception. They are a kind of administrative procedures and implemented by state authorities, and in certain cases, and by local self-government bodies. At the same time having its own peculiarities regarding the procedure for implementation and the subject structure of such procedures. It has been established that the modern development of domestic administrative legislation and the practice of its application testifies that at present the administrative procedure as an independent component of administrative law has not yet been fully formed, although, given the active theoretical developments of the representatives of the administrative and legal science on the pages of scientific, journalistic and educational publications concerning the concept, features, types and structure of administrative procedures, and referring to the active legislative development of this tyranny, it is safe to say that the process of the administrative procedure in the structure of administrative law is actively continuing. Therefore, on the basis of theoretical developments and practical features, the author’s understanding of the concept of “administrative procedure of state registration of acts of civil status” is determined. In addition, given the specific features of administrative proceedings for state registration of civil status acts, as well as for a more complete clarification of the status and authority of all participants in certain administrative procedures, the necessary additional introduction of the concept of “implementation of the administrative procedure” is argued. Such category will allow to find out the place, role and authority not only of the administrative body, but also other participants in administrative proceedings. Thus, under the implementation of an administrative procedure, it should be understood as the observance, execution, use and application of procedural steps directed at the consideration and resolution of an administrative case.

scholarly journals Gloss to the Judgement of the Court of Justice of the European Union in Case C 129/18, SM versus Entry Clearance Officer, UK Visa Section

2020 ◽  
Vol 40 (1) ◽  
pp. 189-200
Author(s):  
Katarzyna Woch
Keyword(s):  
Member State ◽  
Family Members ◽  
The European Union ◽  
Freedom Of Movement ◽  
State Of The Union ◽  
Legal Guardianship ◽  
The Status ◽  
Union Citizen ◽  
The Right ◽  
The Eu

The right of family members of Union citizens to live with them in the host Member State has always been considered essential for an effective freedom of movement of citizens. However, the provisions of Directive 2004/38/EC contain a different description of the scope of rights of family members of Union citizens taking advantage of the freedom of movement of persons as to the possibility of accompanying or joining EU citizens taking advantage of the freedom of movement of persons, depending on whether they belong to the circle of ‘closer’ or ‘distant’ family members. This issue acquires particular significance in the context of family members who are not citizens of any Member State of the Union. For individuals belonging to the circle of ‘closer’ family members, the EU legislator grants the subjective right to accompany or join a Union citizen exercising the right of the freedom of movement of persons. In the latter case, the legislator only obliges the host Member States to facilitate entry and residence for such individuals in accordance with their national legislation. The glossed judgment, by determining the status of individuals under legal guardianship within the framework of the Algerian kafala system as a ‘distant’ family member of a Union citizen, clearly touches upon a significant issue in the context of the Union’s freedom of movement of persons.    

Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

2021 ◽  
pp. 002085232110600
Author(s):  
Karoline Helldorff ◽  
Johan Christiaens
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
The European Union ◽  
Member States ◽  
European Public ◽  
Public Sector Accounting ◽  
Will Force ◽  
The One ◽  
Rules Set ◽  
The Eu

This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting.

9. European Union law and institutions

2021 ◽  
pp. 124-141
Author(s):  
Colin Faragher
Keyword(s):  
European Union ◽  
Fundamental Rights ◽  
Eu Law ◽  
The European Union ◽  
European Union Law ◽  
Cooperation Agreement ◽  
The Status ◽  
Fundamental Rights And Freedoms ◽  
The Uk ◽  
The Eu

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses the Treaty framework and sources of EU law as well as the institutions of the EU. It covers the legal background to the UK’s departure from the EU, the legal process through which the UK left the EU, the key provisions of the EU–UK Trade and Cooperation Agreement (2020), and the European Union (Future Relationship) Act 2020. This chapter also discusses the effect of the UK’s departure from the EU on the status of the sources of EU law and the effect of leaving the EU on the Charter of Fundamental Rights and Freedoms as well as failure to transpose a Directive into national law and the effect of leaving the EU on the Francovich principle.

Labour Immigration Policy in the European Union: How to Overcome the Tension between Further Europeanisation and the Protection of National Interests?

2020 ◽  
Vol 22 (2) ◽  
pp. 198-223
Author(s):  
Jean-Baptiste Farcy
Keyword(s):  
Immigration Policy ◽  
Added Value ◽  
The European Union ◽  
National Interests ◽  
Member States ◽  
Eu Member States ◽  
Labour Immigration ◽  
Eu Directives ◽  
The Eu

Abstract This article critically assesses EU harmonisation in the field of labour immigration. It argues that EU directives are limited both in scope and intensity which explains their relatively low effectiveness and added value. Given the current political and institutional context, the article claims that a truly common labour immigration policy is unrealistic. Labour immigration remains a predominantly national prerogative and EU rules have done little to overcome normative competition between EU Member States. Looking forward, the EU should adopt complementary measures to Member States’ policies. The role of the EU in this sensitive policy area should be better defined and justified, in particular in relation to the principle of subsidiarity.

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