scholarly journals Tax Burden on Professional Yachting in Greece and other European Countries

2019 ◽  
Vol 10 (1) ◽  
pp. 77
Author(s):  
Mihail N Diakomihalis ◽  
Spyros Verginis
Keyword(s):  
United Kingdom ◽  
Financial Crisis ◽  
The Netherlands ◽  
General Result ◽  
The State ◽  
Sharp Contrast ◽  
European Countries ◽  
Tax Burden ◽  
The United Kingdom ◽  
Tax Costs

This paper examines the tax approach of yachting in Greece and in other European countries such as the Netherlands and the United Kingdom, which have a long tradition in this field, as well as Croatia and Slovenia which are neighbouring and competitive countries towards Greece. According to recent surveys there have been indications that there has been a decline in yachting development in recent years, which is in sharp contrast to the comparative benefits that Greece has in this field.With this in mind there has been a survey carried out to show whether the prevailing situation is the result not only of the financial crisis but also of the taxes imposed by the state. The results of the survey have come about by studying and comparing the tax approach of the countries mentioned above, along with an example of the main tax costs in each country as compared with the Greek taxation taking into consideration Professional yachting.A general result is that Professional yachting has not been affected to such a degree by high taxation, but by the complexity that governs it along with the fact that the laws which have already been passed are not implemented. 

Article 198 TFEU

2019 ◽  
Author(s):  
Dimitry Kochenov
Keyword(s):  
United Kingdom ◽  
The Netherlands ◽  
European Countries ◽  
Member States ◽  
The United Kingdom ◽  
Special Relations

Article 182 EC The Member States agree to associate with the Union the non-European countries and territories which have special relations with Denmark, France, the Netherlands and the United Kingdom. These countries and territories (hereinafter called the ‘countries and territories’) are listed in Annex II.

scholarly journals A Matter of Supply and Demand: The Electoral Performance of Populist Parties in Three European Countries

2013 ◽  
Vol 48 (2) ◽  
pp. 175-199 ◽  
Author(s):  
Stijn van Kessel
Keyword(s):  
United Kingdom ◽  
Political Parties ◽  
The Netherlands ◽  
Comparative Studies ◽  
Crucial Role ◽  
Supply And Demand ◽  
European Countries ◽  
Electoral Success ◽  
The United Kingdom ◽  
Electoral Performance

This article assesses the electoral performance of populist parties in three European countries: the Netherlands, Poland and the United Kingdom. In explaining the electoral performance of the populist parties in the three countries, the article considers the agency of political parties in particular. More specifically, it examines the responsiveness of established parties and the credibility of the populist parties. Whereas the agency of populist parties, or other radical outsiders, has often been overlooked in previous comparative studies, this article argues that the credibility of the populist parties themselves plays a crucial role in understanding their electoral success and failure.

scholarly journals Care revolutions in the making? A comparison of cash-for-care programmes in four European countries

2006 ◽  
Vol 26 (3) ◽  
pp. 455-474 ◽  
Author(s):  
VIRPI TIMONEN ◽  
JANET CONVERY ◽  
SUZANNE CAHILL
Keyword(s):  
United Kingdom ◽  
The Netherlands ◽  
Service Provision ◽  
Cost Savings ◽  
European Countries ◽  
Formal Service ◽  
The United Kingdom ◽  
Efficiency Cost ◽  
Source Of Care ◽  
Care Regimes

This article describes and evaluates cash-for-care programmes for older people in four European countries, namely Home-Care Grants in Ireland, Direct Payments in the United Kingdom (England), Service Vouchers in Finland and Personal Budgets in The Netherlands. The purpose is to raise understanding of the background and reasons for the introduction of cash-for-care programmes and their impact on the countries' care regimes. It is argued that while the motives for introducing cash-for-care programmes in the four countries are similar, namely to promote choice and autonomy, to plug gaps in existing provision, to create jobs, and to promote efficiency, cost savings and domiciliary care, the relative importance of these goals varies. Current cash-for-care programmes have comparatively modest coverage as compared with direct service provision and provide no more than an optional, supplementary source of care in three of the studied countries. Cash-for-care schemes have not radically transformed the care regimes in Finland, The Netherlands or the United Kingdom. In Ireland, however, the restricted availability of alternative forms of formal service provision means that the expansion of cash-for-care might shift care provision significantly towards private provision and financing.

Size and Electoral Participation in Local Elections

10.1068/c0228 ◽  
2002 ◽  
Vol 20 (6) ◽  
pp. 853-869 ◽  
Author(s):  
Annie Gaardsted Frandsen
Keyword(s):  
United Kingdom ◽  
The Netherlands ◽  
Electoral System ◽  
European Countries ◽  
Local Elections ◽  
Local Election ◽  
The United Kingdom ◽  
Motivation To Participate ◽  
The Relationship ◽  
Over Time

This paper reviews local election turnout for the period since the 1970s in five European countries: Denmark, the Netherlands, Norway, Switzerland, and the United Kingdom. It explores especially the relationship between size of municipality and turnout in local elections. The author seeks to explore this issue in the light of Dahl and Tufte's 1973 classic study Size and Democracy (Stanford University Press) which claimed that citizens' motivation to participate is greater in small governmental units than in large ones. This study confirms the Dahl and Tufte hypothesis, in that turnout is consistently higher over time in small municipalities in all the countries reviewed, although the strength of the relationship varies between the different countries. The paper also shows that other factors, such as the type of electoral system used or whether voting is compulsory or not, also have an effect on turnout.

Convergence in European Nations’ Legal Rules Concerning the Use of Human Embryos in Research?

2014 ◽  
Vol 21 (5) ◽  
pp. 454-472
Author(s):  
Nicolle Zeegers
Keyword(s):  
United Kingdom ◽  
The Netherlands ◽  
Research Funding ◽  
Driving Forces ◽  
European Countries ◽  
Human Embryos ◽  
Funding Policy ◽  
Moral Regulation ◽  
Legal Rules ◽  
The United Kingdom

In this article convergence in European countries’ legislative rules concerning the use of embryos in research is studied by looking at how such rules have been formulated in France, Germany, the Netherlands and the United Kingdom. An answer will be given as to whether these countries’ rules concerning the use of embryos in research have converged and if so what direction this convergence has taken, either liberalization or an extension of moral regulation by the state. This analysis shows to some extent that liberalization of the legislative rules concerning the use of embryos in research has taken place in these countries but also exposes how eu research funding policy has slowed it down. Subsequently, attention will be paid to the driving forces behind the liberalization as well as the countering forces it evokes.

Plaatsen van geschiedenis : De ‘Belgische’ archieven tijdens de jaren 1810

2020 ◽  
Vol 133 (3) ◽  
pp. 457-476
Author(s):  
Timo Van Havere
Keyword(s):  
United Kingdom ◽  
The Netherlands ◽  
The State ◽  
Historical Research ◽  
National Unity ◽  
French Empire ◽  
Archival History ◽  
The United Kingdom ◽  
National Archives ◽  
State Archives

Abstract Places of history. The ‘Belgian’ archives during the 1810sRecent studies have shown that the states that formed in post-revolutionary Europe were eager to found national archives. Historical research in those archives fostered national unity and stability. Limited research on Belgian archival history has suggested a different picture: under the ‘occupation’ by both the French Empire and the United Kingdom of the Netherlands, ‘Belgian’ archives were plundered. This article offers another interpretation. While the head of the Archives de l’Empire wanted to move valuable documents to Paris, the Dutch government’s lack of archival policy meant decentralization continued. A reorganization of the State Archives in Brussels was not carried through. Local historians were encouraged in their archival interest by being appointed as city archivists. As a result a locally-rooted historiographical archival organization emerged in the ‘Belgian’ provinces of the United Kingdom of the Netherlands.

scholarly journals More Gender Equality, More Homogamy? A Cohort Comparison in Six European Countries

2017 ◽  
Vol 43 (3) ◽  
pp. 453-480
Author(s):  
Julie Falcon ◽  
Dominique Joye
Keyword(s):  
European Union ◽  
United Kingdom ◽  
The Netherlands ◽  
Educational Attainment ◽  
Gender Equality ◽  
Labour Force ◽  
European Countries ◽  
The European Union ◽  
Educational Homogamy ◽  
The United Kingdom

Abstract We study whether educational homogamy has increased following the rise of women’s educational attainment and of egalitarian couples in France, Germany, the Netherlands, Spain, Switzerland and the United Kingdom. From the analysis of data from the European Union and Swiss Labour Force Surveys over a 15-year period (1999–2013), we observe that educational homogamy did not increase across cohorts, although we find substantial differences in the degree of homogamy according to couple arrangements.

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