scholarly journals ECONOMIC SECURITY OF THE EUROPEAN UNION IN THE LIGHT OF THE DIGITAL BUSINESS MODELS APPLIED BY THE MULTI-NATIONAL ENTERPRISES

2018 ◽  
Vol 14 (2) ◽  
pp. 409-424
Author(s):  
Artur TIM
Keyword(s):  
European Union ◽  
European Commission ◽  
Business Models ◽  
Economic Security ◽  
Tax Planning ◽  
Tax Law ◽  
The European Union ◽  
Member States ◽  
Digital Business Models ◽  
Source State

The issue of economic security and fiscal matters are closely connected to each other, especially taking into account the massive non-taxation of the digital business models, which can be observed in the present economic reality. The non-effective taxation of the digital business models together with fiscal losses caused by this phenomenon are nowadays as high on the international, political agenda as e.g. climate change. European Union has been even called as “vulnerable” to tax planning activities, made by digital enterprises. The essence of the discussed in the Article issue is that the fundamental rules of the international tax law were created in the late 19th century and well-established during the 20th century – in the reality, in which the digital business models could not have been even predicted. As a result of application of these outdated rules, the income generated in the source state cannot be there taxed. Furthermore, this activity does not constitute a breach of tax law and cannot be perceived as tax evasion or tax avoidance. The European Commission initiated the proceedings against Ireland for illegal state aid, received by Apple in the amount of 13 billion EUR (taxes unpaid in relation to transfer pricing rules, unlawfully approved by the Irish tax authorities). Almost at the same time, as a result of D. Trump’s tax reform, Apple agreed to pay voluntary in the U.S. 38 billion USD in taxes, invest350 billion USD and create there over 20.000 jobs. In Spring 2018, as a result of the demand requested by the Member States, the European Commission presented a project to overcome non-effective taxation of the digital business models in the European Union. However, the adoption of the project is unlikely to happen– for the reason of the requirement to reach unanimity between states (until now some states expressed objections or even rejected the project), as well as grounding the long-term solution on the idea, which has already been rejected by the Member States in 2011.In the article the Author describes the reasons for a lack of effective taxation of the digital business models in the source state, outlines the essence of the economic security and influence on it made by the tax planning schemes, applied by digital enterprises, as well as drafts the particular position of the Multi-National Enterprises in the post-globalised world. In the article are also presented means of reaction, coined on the international and European level to overcome that challenge, posed before the modern societies. The Author stresses also that having regard these particularities of the income taxation, in the international tax law doctrine more and more often the idea of abolishing income taxes is taken into consideration, especially in relation to the CIT (corporate income tax).

scholarly journals The EU after Brexit: Key Geopolitical and Geo-Economic Challenges

2020 ◽  
pp. 30-44 ◽  
Author(s):  
Petr YAKOVLEV
Keyword(s):  
European Union ◽  
European Commission ◽  
European Parliament ◽  
European Council ◽  
The Political ◽  
The European Union ◽  
Member States ◽  
Before And After ◽  
Union History ◽  
The Eu

The decision on Britain’s secession from the European Union, taken by the British Parliament and agreed by London and Brussels, divided the Union history into “before” and “after”. Not only will the remaining member states have to “digest” the political, commercial, economic and mental consequences of parting with one of the largest partners. They will also have to create a substantially new algorithm for the functioning of United Europe. On this path, the EU is confronted with many geopolitical and geo-economic challenges, which should be answered by the new leaders of the European Commission, European Council, and European Parliament.

Právně ekonomické aspekty kritéria právního státu jako podmínky pro přidělení prostředků z rozpočtu EU

2021 ◽  
pp. 126-143
Author(s):  
Tereza Čejková
Keyword(s):  
European Union ◽  
Civil Rights ◽  
European Commission ◽  
Rule Of Law ◽  
Legal Aspects ◽  
The State ◽  
The European Union ◽  
Member States ◽  
Financial Framework ◽  
The Impact

After expressing concerns about the state of democracy and civil rights in Poland and Germany in recent years, the European Commission proposed to implement the so-called rule of law condition in the 2021–2027 multiannual financial framework scheme, under which EU budget funding would not be allocated to those Member States which do not comply with the condition. This work will examine the financial and legal aspects of this condition and assess the impact of its application on the economy of the European Union.

13. The European Commission

2020 ◽  
pp. 238-256
Author(s):  
Simon Bulmer ◽  
Owen Parker ◽  
Ian Bache ◽  
Stephen George ◽  
Charlotte Burns
Keyword(s):  
European Union ◽  
International Relations ◽  
European Commission ◽  
Financial Management ◽  
Policy Making ◽  
The European Union ◽  
Political Actor ◽  
Member States ◽  
Effective Implementation ◽  
Eu Policies

This chapter examines the European Commission’s functions and structure, along with its role in policy making. The Commission initiates legislation, may act as a mediator, manages some policy areas, is guardian of the Treaties, is a key actor in international relations, and the ‘conscience of the European Union’. The chapter proceeds by discussing the debate on the extent to which the Commission is an autonomous political actor or simply an agent of the member states. Finally, it analyses the increasing challenges faced by the Commission in securing effective implementation of EU policies and its response to concerns over its financial management of EU programmes.

Developments in the Collection of Statistical Information on the Number of Animals used in Experiments and other Scientific Purposes in the European Union

2000 ◽  
Vol 28 (1) ◽  
pp. 133-145
Author(s):  
Ursula G. Sauer ◽  
Roman Kolar
Keyword(s):  
European Union ◽  
European Commission ◽  
Genetically Engineered ◽  
Laboratory Animals ◽  
The European Union ◽  
Member States ◽  
Statistical Report ◽  
Animal Use ◽  
The Three Rs ◽  
The Eu

In 1999, the European Commission presented its second report on the numbers of laboratory animals used in the European Union (EU). The plausibility of the data and the usefulness of the format of the registration tables remain questionable, for reasons previously discussed in connection with the Commission's first statistical report. In addition, it is impossible to derive sound information on trends in animal use in the EU and its Member States from the second statistical report. The European Commission and the Member States have agreed on new tables to be used for future statistics on the use of experimental animals in the EU. These new tables have been significantly extended and improved. Several categories of little relevance have been revised, and ambiguous expressions have been clarified. However, several problems either persist or have been newly created. Moreover, some important data (i.e. categories for pain and distress, as well as for several specific purposes of use; the origin of some animal species; types of institutions; and the use of genetically engineered animals) are still not required. Nevertheless, these are highly relevant to animal welfare and must be regarded as indispensable for a well-aimed application of the statistics to set priorities concerning the Three Rs.

Environmental Inspections at the EU: The imperative to move forward

elni Review ◽  
2009 ◽  
pp. 79-82
Author(s):  
Ana Barreira
Keyword(s):  
European Union ◽  
Environmental Policy ◽  
European Commission ◽  
Current Status ◽  
The European Union ◽  
Member States ◽  
Community Law ◽  
European Institutions ◽  
The Eu ◽  
The Way

The European Commission has recognised that “[l]aws do not serve their full purpose unless they are properly applied and enforced”. In addition “[t]he European Institutions and the Member States should continue to develop their work to ensure that Community law is correctly applied and implemented”. There are diverse tools for guaranteeing compliance such as compliance indicators, compliance and enforcement strategies and environmental inspections, the purpose of which is to supervise compliance. This article focuses on the latter. Firstly, the way in which this instrument was incorporated under Community environmental policy is examined. Secondly, the current status of environmental inspections at EU level is briefly analysed. Thereafter, it will concentrate on the proposals for the review of this tool, ending with some recommendations on how environmental inspections should be regulated in the European Union with a focus on the demands of European Environmental Bureau (EEB) on this matter.

Information, Commitment and Consensus: A Comparison of Three Perspectives on Delegation in the European Union

2010 ◽  
Vol 41 (1) ◽  
pp. 139-159 ◽  
Author(s):  
Robert Thomson ◽  
René Torenvlied
Keyword(s):  
European Union ◽  
Transaction Costs ◽  
European Commission ◽  
Consensus Building ◽  
The European Union ◽  
Bargaining Process ◽  
Member States ◽  
Policy Makers ◽  
Trade Off ◽  
Commitment Problems

Three perspectives on delegation in the European Union are presented in this article. The transaction-costs perspective focuses on information asymmetries between policy makers and implementers. According to the commitment perspective, policy makers delegate authority as a solution to commitment problems. The consensus-building perspective views the decision to delegate as a trade-off between decisiveness and inclusiveness during the bargaining process. Hypotheses are derived from these perspectives regarding the amount of delegation to both the European Commission and to member states in legislation. From detailed information on eighty-six EU laws, there is some evidence for the transaction-costs perspective as an explanation of delegation to the Commission. With respect to delegation to member states, there is some evidence for both the transaction-costs perspective and the consensus-building perspective.

scholarly journals Tax justice issues in the European Union = Cuestiones de justicia tributaria en la Unión Europea

2019 ◽  
Vol 11 (2) ◽  
pp. 230
Author(s):  
Carlos María López Espadafor
Keyword(s):  
European Union ◽  
Constitutional Law ◽  
Technical Development ◽  
Tax Law ◽  
The European Union ◽  
Member States

Abstract: One of the basic preliminary issues that would contribute to a better development of EU Tax Law should consist on a definition, within its own judicial discipline, of the material principles of Tax Justice. We cannot expect to make progress in the technical development of the community tax rules and in the enlargement of their scope of action, without having previously defined certain taxation parameters. These, in turn, could be seen as a reassurance by the taxpayers of the various Member States of the European Union regarding its tax rules. It should be able to define some principles that were somewhat similar to those included in the Constitutions or the Constitutional Law of the various member States.Keywords: law, European Union, states, tax justice, European taxpayers.Resumen: Una de las cuestiones preliminaries básicas que contribuirían a un mejor desarrollo del Derecho Tributario de la Unión Europea, sería la concreción de una definición, sin perjuicio de su propia disciplina jurisprudencial, de los principios materiales de justicia tributaria. No podemos pretender progresar en el desarrollo técnico de las normas tributarias comunitarias y en una ampliación del alcance de su actuación sin haber definido previamente ciertos parámetros tributarios. Éstos, a su vez, podrían verse como una garantía para los contribuyentes de los Estados miembros de la Unión Europea con respecto a sus Ordenamientos jurídico-tributarios internos. Esto podría desembocar en la definición de algunos principios que en cierto modo serían paralelos a los recogidos en las Constituciones de los Estados miembros.Palabras clave: derecho, Unión Europea, estados, justicia tributaria, contribuyentes europeos.

scholarly journals Vectors of EU Common Agricultural Policy Reforms for the Period 2021-2027 with in the International Marketing Environment

2021 ◽  
pp. 180-187
Author(s):  
Nataliia SHYBAIEVA ◽  
Tetiana KVIATKO ◽  
Otabeg AZIZOV
Keyword(s):  
European Union ◽  
European Commission ◽  
Agricultural Policy ◽  
Common Agricultural Policy ◽  
Market Price ◽  
State Regulation ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
The Impact

The article identifies the impact of agricultural policy on the development of state regulation of the economies of European Union member states (EU). The main reason for the implementation of the Common Agricultural Policy (CAP) for EU member states has been identified. Some key reforms have been analyzed implemented within the integration association. It was found that the reform of CAP is due to the need to address market price uncertainty, respond to expanding access to the EU market by free trade agreements, use digital technologies to improve the accuracy and efficiency of CAP tools, accelerate their practical application, increase attention to environmental issues, environment, and climate change. The article also presents the main economic and social goals of the CAP, which are included in the Treaty on the Functioning of the European Union. It is established that the institutional component of the CAP reform is reflected in the introduction of proposals into the legislative framework of the CAP for the period 2021-2027. The proposals of the European Commission were formulated in nine key objectives, which are considered in this article. Some tools, requirements for their use, and indicators for measuring progress towards the nine specific objectives of the CAP, which the European Commission has proposed to EU member states to achieve the defined goals are also analyzed. The CAP EU budget for 2014-2020 is considered and compared with the proposed budget for 2021-2027 (in constant 2018 prices).

scholarly journals EUROPEAN UNION INSTITUTIONS IN THE AREA OF SOCIAL POLICY: TASKS AND SYSTEM AT THE PRESENT STAGE OF DEVELOPMENT

2019 ◽  
pp. 99-102
Author(s):  
H. Yu. Fomina
Keyword(s):  
European Union ◽  
Social Policy ◽  
European Commission ◽  
Social Issues ◽  
International Terrorism ◽  
Present Moment ◽  
The European Union ◽  
Present Stage ◽  
Member States ◽  
Stage Of Development

The article investigates the current tasks and system of European Union’s institutions in the area of social policy. It is noted that the importance of enhancing social integration at the present stage of European Union development has been steadily increasing, since it is necessary to ensure a high level of employment and social protection, as well as a good education and quality of health, thus overcoming poverty and inequality. It has been established that the emergence of new threats to society, in particular such as international terrorism, uncontrolled and illegal migration, etc. are social in their nature. The aforementioned requires substantial changes in the European Union social policy in order not to collapse under the scope of undertaken obligations. The author identifies the crucial task of European Union and its Member-States, among which are: preservation of the achievements of past years, ensuring social rights and, at the same time, dynamic economic development in the present. Specifically, these tasks determine the European Union’s social agenda, and they can be resolved only with the appropriate coordination of the efforts between European Union institutions and its Member-States. To implement the tasks of the European Union social policy, an extensive system of institutions has been established. Basically, such institutions are divided into two major groups – those that are based on treaties and those that are established by secondary law. The first includes such institutions as the European Council, the European Parliament, the Council of the European Union, the European Commission, the Court of Justice, the Economic and Social Committee. The second group includes supporting institutions, since they were founded for activities on specific social issues. These are agencies, committees and foundations that are accountable to the European Commission or the Council of the European Union. The distribution of powers in the social sphere between European Union institutions allows the author to conclude that at the present moment Union has sufficiently developed social infrastructure. The absence of a single body concerned with social issues at the pan- European level obliges all European Union institutions to deal with social issues, as well as participate in shaping a unified social space.

scholarly journals Polityka konkurencji Unii Europejskiej w warunkach globalizacji gospodarki światowej

2016 ◽  
pp. 43-59
Author(s):  
Ewa Latoszek ◽  
Agnieszka Kłos
Keyword(s):  
European Union ◽  
European Commission ◽  
Competition Policy ◽  
World Economy ◽  
Internal Market ◽  
The European Union ◽  
Member States ◽  
The World ◽  
The Eu

The aim of this article is to present the essence of competition policy and its implementation in the European Union in the context of ongoing globalization of the world economy. The paper will present selected factors that stimulate the process of globalization, main objectives and tools supporting the functioning of the EU internal market, and the place of the European Commission as a body that enforces compliance with the rules of competition by companies and the Member States.

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