ESG-Real estate evaluation and taxation

2021 ◽  
Author(s):  
S.P. Korostelev

The article analyzes the current conditions of professional real estate evaluation in the Russian Federation and draws a conclusion — this sphere is in crisis. The authors noted an appearance of a new type of real estate evaluation related to their "environmentalness" ("green evaluators"). Particular attention is paid to the recent events at the federal level related to the climate agenda and caused by the introduction by the European Union of a border carbon tax. Since real estate objects are one of the main sources of greenhouse emissions, it becomes necessary to take into account the factors of climatic and environmental assessment of real estate, including those for taxation. So, a new direction of economic measurements is being formed — ESG (environmental, social, and governance) evaluation. Taking into account the mistakes made in the evaluation methodology, the authors give the recommendations for the creation of an ESG-evaluation methodology based on the post-neoclassical paradigm and qualimetric methods.

2019 ◽  
Vol 261 ◽  
pp. 02002
Author(s):  
Lucian Cucu ◽  
Marilena Stoica ◽  
Ionel Simion ◽  
Gina Florica Stoica

The aim of this paper is to design a passenger train storage system. It concerns with the idea of safe storage in public transportation. The design consists of developing a new type of storage system complying with the standards of the European Union (EU) that can improve the railroad transportation system.


2021 ◽  
Vol 2 (11) ◽  
pp. 167-173
Author(s):  
Mihail V. Rybin ◽  
◽  
Alexander A. Stepanov ◽  
Nadezhda V. Morozova ◽  
◽  
...  

The article reveals and analyzes conceptual approaches to the formation of strategic directions of energy policy of the European Union and Poland in the first decades of the XXI century. A critical assess-ment is given from the point of view of international cooperation in the field of energy between the Russian Federation, Poland and the EU as a whole and, in particular, European, national and regional programs for the transformation of the fuel and energy sector in the conditions of decarbonization and transition to green energy.


2021 ◽  
Author(s):  
Isabell Böhm

Climate change litigation is becoming increasingly important. This thesis deals with the question whether state liability claims against Germany or the EU can be justified, if commitments to reduce greenhouse gas emissions are not met. For this purpose, the claim under public liability according to § 839 German Civil Code in connection with Art. 34 German Basic Law, the liability of the EU-Member States and the liability of the European Union according to Art. 340 II TFEU are discussed. At the end of the thesis, considerations on the practical perspectives of state liability are made in order to improve their prospects of success.


2021 ◽  
pp. 39-45
Author(s):  
Z. A. Kapelyuk ◽  
Y. V. Popova

The article analyzes the experience of tariff regulation of the cost of passenger railway transportation services in the European Union and the Russian Federation. The features of tariff regulation are disclosed and eleven countries are classified according to the main categories. Tariff policy for transport services is used to ensure the consistency of economic interests of consumers and is a problematic segment for all types of transport. The article deals with tariff regulation of the cost of services provided by the railway infrastructure. Comparison of domestic and foreign experience in pricing of transport services for further development of Russian Railways is carried out. The setting of tariffs and available discounts, as well as benefits for the purchase of tickets for trains in the countries of the European Union and Russia are considered. The indexation of tariffs for transportation services of Russian Railways depending on the period of the trip and the comfort of the car is analyzed. Conclusions on the impact of mobile tariffs on economic efficiency, as well as the need to improve the tariff policy in the Russian Federation by involving foreign transport companies in implementation.


Author(s):  
O. Shnyrkov ◽  
D. Pliushch

The article identifies the volume of underserved markets for the development of Ukraine's foreign trade with the EU. The Ukraine's export potential on the EU underserved market is analyzed. It is established that the intensification of trade relations between the Ukraine and EU is a mutually beneficial process, and export potential of Ukraine in the EU market for goods whose exports to the Russian Federation have decreased is of particular importance. The main foreign markets of Ukraine for the export of agricultural and industrial goods from Ukraine have been identified. The main commodity groups of underserved markets to the EU have been identified, the exports of which to the Russian Federation have decreased the most. According to the results of the study, it has been concluded that the underserved markets of the European Union play an important role in the development of Ukraine's trade: first, they allow reorientation of exports of Ukrainian goods, the import of which is prohibited into the customs territory of the Russian Federation, to EU markets; secondly, they help to identify directions for the modernization of Ukrainian production in accordance with the unmet needs of the European goods market. It is concluded that the process of deepening mutual trade in underserved markets in a free trade area is mutually beneficial for Ukraine and the European Union, as trading partners can benefit from increased trade flows, and establishing international partnership between the parties can bring additional benefits in the long run.


2000 ◽  
Vol 3 ◽  
pp. 37-63 ◽  
Author(s):  
Anthony Arnull

A purist might say that the judicial architecture of what is now the European Union was first altered by the 1957 Convention on Certain Institutions Common to the European Communities. That Convention set up a single Court of Justice with jurisdiction under the three Community Treaties which had by then been signed. However, the 1957 Convention should probably be regarded as the last brick in the original edifice, which was to remain unchanged for nearly 30 years. Although the Court started to express concern about its capacity to cope with its workload in the 1970s, the Member States did not respond until 1986, when provision for a court of first instance was made in the Single European Act. That reform marked the beginning of a period of rapid change in the judicial architecture of the Union.


Proceedings ◽  
2019 ◽  
Vol 14 (1) ◽  
pp. 38
Author(s):  
Marco Abbatangelo

Parmigiano Reggiano (PR) cheese is a long-ripened hard cheese made in Northern Italy registered as a Protected Designation of Origin (PDO) in the European Union. [...]


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