scholarly journals Due Diligence in Verifying Counterparties in Order to Deduct VAT

2019 ◽  
pp. 275-284
Author(s):  
Marek Kopyściański
Keyword(s):  
European Union ◽  
Fundamental Rights ◽  
Good Faith ◽  
Tax Law ◽  
Due Diligence ◽  
The European Union ◽  
Business Operations ◽  
Council Directive ◽  
European Union Legislation ◽  
Specific Assessment

Considerations on exercising due diligence while verif ying their counterparties by taxable persons for the purposes of settling VAT should be, as a matter of priority, related to one of the fundamental rights pertaining to VAT. The primary right arising from the Council Directive 2006/112/EC is a right to deduct the input tax which may be limited by member states only in exceptional situations. Neither Polish nor the European Union legislation define the concepts of “due diligence” and “good faith”. While making a specific assessment of facts, they ensure so called interpretation margin that makes it possible to take non-legal criteria significant for business operations into account. Defining the concepts of due diligence or good faith in a precise manner without evoking controversy seems to be impossible in the process of the application of the law. Due diligence should be suggested to be understood as the regular merchant’s commonly adopted diligence that is related to, inter alia, the conviction that goods are not provided or a service is not performed by a person intending to “bypass” tax law provisions.

scholarly journals Lagunas en el Derecho Tributario de la Unión Europea = Gaps in the tax law of the European Union

2017 ◽  
Vol 9 (2) ◽  
pp. 375
Author(s):  
Carlos María López Espadafor
Keyword(s):  
European Union ◽  
Fundamental Rights ◽  
Tax Law ◽  
The European Union ◽  
Treaty Of Lisbon ◽  
European Constitution ◽  
The Law ◽  
Further Development

Resumen: Si el Derecho Tributario de la Unión Europea aspira a un mayor desarrollo y legitimidad, necesariamente debería partir de la articulación de unos principios de justicia tributaria en la disciplina de la Unión. En ausencia de una Constitución Europea, sólo cabe la deducción de tales principios de los derechos fundamentales que forman parte del Derecho de la Unión. Es más, ni el fracasado proyecto de Constitución Europea daba expresamente respuesta a esta necesidad. Posteriormente, en los cuerpos normativos resultantes del Tratado de Lisboa, ni el Tratado de la Unión Europea, ni el Tratado de Funcionamiento de ésta, dieron tampoco respuesta expresa a esta necesidad.Palabras clave: Unión Europea, Derecho Tributario, principios, lagunas.Abstract: If the Tax Law of the European Union aspires to further development and legitimacy, it should necessarily start from the articulation of principles of tax justice in the discipline of the Union. In the absence of a European Constitution, the deduction of such principles is only possible from the fundamental rights included in the law of the Union. Moreover, even the failed draft European Constitution did not expressly address this need. Later, in the norms derived from Treaty of Lisbon neither the Treaty of the European Union nor the Treaty on the Functioning of the European Union addressed expressly this need.Keywords: European Union, Tax Law, principles, gaps.

scholarly journals VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

2010 ◽  
Vol 58 (6) ◽  
pp. 345-354 ◽  
Author(s):  
Milena Otavová ◽  
Veronika Sobotková
Keyword(s):  
European Union ◽  
Value Added ◽  
Tax Law ◽  
The European Union ◽  
Value Added Tax ◽  
Common System ◽  
Eu Directive ◽  
Council Directive ◽  
Travel Services ◽  
Definition Of

The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“) should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

scholarly journals Comparative legal analysis of the Directive 2019/1152 of the European Parliament and of the Council of 20 June 2019 on transparent and predictable working conditions in the European Union with the current labour law of all its Member States

2020 ◽  
Vol 85 ◽  
pp. 01005
Author(s):  
Volodymyr Bozhko ◽  
Inna Kulchii ◽  
Volodymyr Zadorozhnyy
Keyword(s):  
European Union ◽  
Working Conditions ◽  
European Parliament ◽  
Fundamental Rights ◽  
Legal Analysis ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Council Directive ◽  
Labour Legislation

The article deals with the comparative legal research of the current labour legislation of each of the 28 EU member states with the Directive 2019/1152 of 20 June 2019 on transparent and predictable working conditions in the European Union. The relevance of the research topic is because after the adoption of Council Directive 91/533/EEC in the EU, a number of acts of primary and secondary legislation were adopted that significantly change the content and scope of labour rights of workers. These are, in particular, The Maastricht Treaty, The Treaty of Amsterdam, The Treaty of Nice and the Treaty of Lisbon. Furthermore, on December 7, 2000, the Charter of Fundamental Rights of the European Union was signed, and on December 17, 2017, The European Parliament, the Council and the Commission solemnly proclaimed the European Pillar of Social Rights. As a result, collisions arose between the above Acts and Directive 91/533/EEC, which required the adoption of a new Directive 2019/1152 and a comparative legal analysis of this Directive with the current labour legislation of each of the 28 EU member states.

scholarly journals Brak zainteresowania źródłem pochodzenia towaru jako przesłanka podważająca należytą staranność podatnika — glosa do wyroku Wojewódzkiego Sądu Administracyjnego z siedzibą w Opolu, z dnia 27 stycznia 2017 r., o sygnaturze I SA/Op 428/16

2019 ◽  
Vol 27 ◽  
pp. 103-111
Author(s):  
Dominika Maśkiewicz
Keyword(s):  
European Union ◽  
Good Faith ◽  
Level Of Detail ◽  
Due Diligence ◽  
The European Union ◽  
National Courts ◽  
Court Of Justice

Lack of interest in the origin of the goods as a premise undermining the due diligence of the taxpayer — commentary on the verdict of the Provincial Administrative Court, seat in Opole, of 27th January 2017, on the signature I SA/Op 428/16Commented judgement concerns the conditions for granting good faith to a taxpayer participation in transactions where there is a likelihood of VAT fraud and the level of detail of control that a taxpayer must submit to his contractor. Doubts arouse the court’s motive of not being interested in the origin of the goods, as well as the thesis that it is in the taxpayer’s interest to verify the contractor as accurately as possible. Both issues are reconsidered in this opinion with the citation of the doctrine and the jurisprudence of national courts and the Court of Justice of the European Union.

Gutglaubensschutz durch das Europäische Nachlasszeugnis

2014 ◽  
Vol 11 (4) ◽  
Author(s):  
Sebastian Omlor
Keyword(s):  
European Union ◽  
Legal Framework ◽  
Fundamental Rights ◽  
Good Faith ◽  
The European Union ◽  
Inheritance Law ◽  
Liability Law ◽  
Charter Of Fundamental Rights ◽  
Bona Fide ◽  
Substantive Law

Summary1. The European Union has legislative power to regulate the bona fide purchase on the basis of the European Certificate of Succession (hereinafter: Certificate) laid down in Article 69(4) Regulation (EU) No 650/2012. It is a competence ancillary to the legal framework for the European Certificate of Succession based on Article 81(2c) TFEU.2. The interference with EU property rights (Art. 17 Charter of Fundamental Rights of the European Union, Art. 1 Additional Protocol No 1 to the ECHR) due to the admission of good faith acquisitions in secondary law is justified because of adequate measures to safeguard the person who truly has the relevant authority mentioned in the Certificate (hereinafter: “truly authorized person”).3. The good faith protection takes effect notwithstanding any contributions of the truly authorized person to the inaccuracy of the Certificate’s content. The purchaser’s good faith can be based on every valid certified copy of the Certificate without the original being required. The purchaser must have taken note of the specific copy and its content in order to act “on the basis of the information certified in the Certificate”.4. A lack of the purchaser’s good faith with respect to the inaccuracy of the Certificate’s content is only relevant at the point in time when the transfer of property is being completed.5. A disposal in the meaning of Article 69(4) Regulation (EU) No 650/2012 requires a transaction between two persons that are neither legally nor economically identical (a so-called “Verkehrsgeschäft”).6. Certificates with contradictory content can separately serve as a valid basis for a bona fide purchase.7. As its legal consequence, the bona fide purchase puts the purchaser in the same legal position as if he had transacted with the truly authorized person. This protection also includes the absence of inheritance-law based disposal restrictions.8. The truly authorized person may claim a compensation according to the applicable substantive law. According to German substantive law, claims could be derived from § 816(1) BGB and from §§ 2018 et seqq. BGB as well as from public liability law.

scholarly journals Theorizing an enhancement of the protection and of the justiciability of biorights in the European Union.

2021 ◽  
Vol 1 (7) ◽  
pp. 204-249
Author(s):  
Simona Fanni
Keyword(s):  
European Union ◽  
Human Rights ◽  
Fundamental Rights ◽  
The European Union ◽  
Council Directive ◽  
European Court ◽  
Charter Of Fundamental Rights ◽  
Human Rights Based Approach ◽  
The Eu

The attention given to bioethics and biolaw has grown throughout the decades in the framework of the European Union, since the first steps were taken in the field of medical products, with the adoption of Council Directive 65/65/EEC. Moving from the EU Treaties, which provide the legal bases for bioethics and biorights as well as for some potentially competing principles and interests, as the four freedoms, this study adopts a human rights-based approach to biolaw and assesses the jurisprudence of the Court of Justice of the European Union and the role of the Charter of Fundamental Rights of the European Union (CFR) from this viewpoint. Comparison is made with the jurisprudence of the European Court of Human Rights, for analysing viable paths of judicial dialogue and cross-fertilization as a response to the challenges posed by biolaw, in line with Article 52(3) of the CFR.

scholarly journals Konflikt między równością a wolnością religijną w prawie pracy Unii Europejskiej

2019 ◽  
Vol 2 ◽  
pp. 53-70
Author(s):  
Piotr Burgoński
Keyword(s):  
European Union ◽  
Religious Freedom ◽  
Religious Institutions ◽  
The European Union ◽  
Absolute Value ◽  
Council Directive ◽  
European Union Legislation ◽  
The Subject ◽  
The Right ◽  
The Eu

The paper addresses the problem of the way in which the European Union legislation resolves the conflict between the right to be non-discriminated and the right to religious freedom, in the case of religious institutions as employers. The background to its creation are numerous cases of accusations of discrimination directed at religious institutions, as they differentiate employees or candidates for employees, following their specific criteria. The subject of the analyses contained in the paper is art. 4 of the EU Council Directive 2000/78/EC, which regulates the employment of employees by religious institutions. The analyses carried out show that Directive 2000/78/EC does not assign an absolute value neither to the right not to be discriminated nor to the right to religious freedom. Neither does it set a clear hierarchy. The conflict between them is solved on the principle of seeking balance by means of concessions made by each party. However, it can be seen that the right to be non-discriminated is more limited than the right to religious freedom. The analyses revealed the existence in the Directive of various ways of perceiving the character of religious institutions. They also show that art. 4 of the directive is an example of the principle of subsidiarity, because it takes into account the specificity and tradition of the Member States in regulating the autonomy of religious institutions, leaving the states a considerable scope to define or even modify the provisions of the Directive.

E-health developments in the system of health services in Hungary and the European Union

2014 ◽  
Vol 155 (21) ◽  
pp. 822-827
Author(s):  
Ágnes Váradi
Keyword(s):  
Health Care ◽  
European Union ◽  
Public Discourse ◽  
Action Plan ◽  
Fundamental Rights ◽  
Public Health Care ◽  
The European Union ◽  
Contemporary Issue ◽  
Definition Of ◽  
Basic Features

The question of electronic solutions in public health care has become a contemporary issue at the European Union level since the action plan of the Commission on the e-health developments of the period between 2012 and 2020 has been published. In Hungary this issue has been placed into the centre of attention after a draft on modifications of regulations in health-care has been released for public discourse, which – if accepted – would lay down the basics of an electronic heath-service system. The aim of this paper is to review the basic features of e-health solutions in Hungary and the European Union with the help of the most important pieces of legislation, documents of the European Union institutions and sources from secondary literature. When examining the definition of the basic goals and instruments of the development, differences between the European Union and national approaches can be detected. Examination of recent developmental programs and existing models seem to reveal difficulties in creating interoperability and financing such projects. Finally, the review is completed by the aspects of jurisdiction and fundamental rights. It is concluded that these issues are mandatory to delineate the legislative, economic and technological framework for the development of the e-health systems. Orv. Hetil., 2014, 155(21), 822–827.

Şura Mare cave (Romania) - the most important known hibernating roost for Pipistrellus pygmaeus Leach, 1825 (Chiroptera: Vespertilionidae)

2010 ◽  
Vol 53 (1) ◽  
pp. 329-338 ◽  
Author(s):  
Dumitru Murariu ◽  
Victor Gheorghiu
Keyword(s):  
European Union ◽  
The European Union ◽  
Rhinolophus Ferrumequinum ◽  
Pipistrellus Pipistrellus ◽  
Myotis Myotis ◽  
European Union Legislation ◽  
A Priority ◽  
Prevalent Species

Şura Mare cave (Romania) - the most important known hibernating roost for Pipistrellus pygmaeus Leach, 1825 (Chiroptera: Vespertilionidae) The Sura Mare cave from Romania is one of the largest roost for hibernating colonies of bats with more than 40,000 individuals. Pipistrellus pipistrellus and P. pygmaeus are prevalent species with more than 34,000 individuals in mixed colonies. Other 6 bat species are less represented (e.g. Rhinolophus ferrumequinum only 500 individuals) but Miniopterus schreibersii's colony counts 3,500 individuals. From the total of 8 identified bat species, 5 are a priority according to the European Union legislation: Rhinolophus ferrumequinum, Myotis myotis, M. oxygnathus, Barbastella barbastellus and Miniopterus schreibersii.

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