scholarly journals Endowments in European law: Current state and perspectives

2021 ◽  
Vol 93 (3) ◽  
pp. 700-733
Author(s):  
Jelena Veselinov
Keyword(s):  
Legal Status ◽  
Legal Regulations ◽  
The European Union ◽  
Member States ◽  
Non Profit ◽  
Eu Member States ◽  
Starting Point ◽  
The Subject ◽  
Special Rules ◽  
The Eu

Throughout history, endowment, although with the same content, has developed differently in European countries in terms of law. The national legal regulations of the countries in this area define the basic elements, legal status and functioning of legal entities established in the spirit of endowment differently. The idea of the European Union as a market characterized by the free flow of people and capital inevitably led to the emergence of a very complex set of rules that apply to the member states of this union. The inclusion of endowments in the single market and the growing number of those characterized by internationally useful goals often lead to insurmountable problems in the operations of endowments outside national borders due to national legislations of EU countries not being synchronized, regardless of the general aim to create a single space without any barriers to the flow of people, services and capital. This is the starting point used to examine the subject of this paper - the need to regulate and resolve situations in the functioning of endowments and foundations in Europe: by creating special rules at the EU level and equalizing or harmonizing rules relating to these non-profit organizations. The subject of the research was chosen because of the importance of the topic in the process of developing private EU law in the non-profit sector. The aim of this paper is to analyze the legal regulations related to endowments and foundations in the national legislations of the EU member states comparatively in terms of law, but also to analyze the proposals for creating uniform legal rules.

scholarly journals Status obywatela UE a Europejski Program w zakresie Migracji

2021 ◽  
Vol 47 (22 (180)) ◽  
pp. 163-182
Author(s):  
Katarzyna Strąk
Keyword(s):  
The European Union ◽  
Member States ◽  
Freedom Of Movement ◽  
Eu Member States ◽  
Research Material ◽  
Legal Situation ◽  
The Status ◽  
The Subject ◽  
The Impact ◽  
The Eu

Przedmiotem tego artykułu jest próba oceny wpływu Europejskiego programu w zakresie migracji z 2015 r. na status obywatela UE. Ocena ta została zrealizowana w kontekście swobody przemieszczania się na podstawie art. 21 TFUE w dwóch obszarach. Pierwszym z nich jest tymczasowe wprowadzenie kontroli na granicach wewnętrznych państw członkowskich UE, drugim – środki przyjmowane przez państwa członkowskie, związane z utrzymaniem porządku publicznego i bezpieczeństwa publicznego, w tym ochroną przed zagrożeniem terrorystycznym. Materiał badawczy jest jednak stosunkowo nieliczny, ogranicza się do wybranych przepisów Kodeksu Granicznego Schengen i wybranych spraw przed Trybunałem Sprawiedliwości UE, w dalszym ciągu w większości przypadków jeszcze nierozstrzygniętych. Mimo to z analizy tej wynika konkretny wniosek. Przepisy unijne, nawet jeśli faktycznie ograniczają sytuację prawną obywateli unijnych, wpisują się w zakres ograniczeń dopuszczalnych. Rzeczywisty wpływ na ograniczenie praw wynikających z posiadania statusu obywatela UE mają przepisy państw członkowskich. Status of Citizen of the European Union and European Agenda on Migration The subject of this article is to attempt to assess the impact of the 2015 European Agenda on Migration on the status of an EU citizen. This assessment was carried out in the context of freedom of movement under Article 21 TFEU, within two areas. The first one is the temporary introduction of controls at the internal borders of EU Member States, the second one are measures adopted by Member States and related to the maintenance of public order and public security, including protection against the terrorist threat. The research material is however relatively sparse, limited to selected provisions of the Schengen Borders Code and selected cases before the Court of Justice of the EU, still mostly pending. Nonetheless, one conclusion that emerges from this analysis is that EU rules, even if they actually restrict the legal situation of EU citizens, fall within the scope of acceptable restrictions. The real impact on the limitation of the rights attached to the status of EU citizen is in the Member States’ legislation.

scholarly journals Positioning of the concept of corporate restructuring in the EU member-states and its approval by the auditor

2021 ◽  
pp. 131-151
Author(s):  
Olga Nikolaevna Sinkina
Keyword(s):  
European Commission ◽  
Legal Regulation ◽  
Corporate Management ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Current State ◽  
The Subject ◽  
Definition Of ◽  
The Eu

The object of this research is the concept of restructuring, which in the conditions of crisis in the European Union is positioned as an instrument for its overcoming and the procedure for its verification by the auditor. The subject of this research is a range of question associated on the peculiarities of positioning of the concept of restructuring in the EU. The article analyzes the criteria for insolvency and tests for the presence of the signs of insolvency according to the national legislation of the EU jurisdiction based on the typical crisis process. The author introduces the definition of the concept of restructuring, its framework and elements. The recommendations of the European Commission on overcoming crisis situations and insolvency of companies are provided; the principles of preventive concept of restructuring are analyzed; the auditor’s procedures pertaining to the concept of restructuring are formulated. The research methodology relies on the fundamental provisions presented in the works of foreign scholars. The main conclusions are as follows: the responsibility of the corporate management in a number of EU member-states includes verification of compliance with the established criteria of insolvency on the regular basis; for this, it is necessary to submit the report to regulatory authorities on the current state of the company and decision on overcoming the crisis, usually in the form of the concept of restructuring approved by the auditor. The scientific novelty of this research consists in: 1) generalization of legal regulation of the criteria of insolvency in the EU member-states, tests for the presence of the signs of insolvency, responsibility of corporate management, outline of the restructuring plan; 2) positioning of the concept of restructuring, formulation of definition of the concept of restructuring, its framework and elements; 3) analysis of the principles of the preventive concept of restructuring of the European Commission; 4) development of audit procedures concerning the concept of restructuring.

scholarly journals Categorization of the EU Member States in the Context of Selected Multicriteria International Indices Using Cluster Analysis

2020 ◽  
Vol 20 (3) ◽  
pp. 379-401
Author(s):  
Erika Onuferová ◽  
Veronika Čabinová ◽  
Mária Matijová
Keyword(s):  
Cluster Analysis ◽  
Euclidean Distance ◽  
Rate Of Change ◽  
The European Union ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Starting Point ◽  
The Individual ◽  
The Eu

AbstractThe main aim of the paper was to analyse the economic and social development of the European Union (EU) member states (28 countries) on the basis of selected five multicriteria indices (the Global Competitiveness Index, the Economic Freedom Index, the Global Innovation Index, the Corruption Perceptions Index, the Human Development Index). To perform settled aim, a multidimensional classification of EU countries for years 2011 and 2018 using cluster analysis was realized. The purpose of the analysis was to categorize the individual EU countries into clusters and to find out to what extent the position of EU member states has changed in terms of selected international indices over the analysed period. Based on the findings, it is arguable that a major part of the EU member states cluster into the same groups based on the selected indices assessment, regardless of the time period. However, six countries (Czech Republic, Estonia, Germany, Latvia, Lithuania, and United Kingdom) improved their position during the period under review and ranked into the cluster of more prosperous countries in 2018. The rate of change (improvement) was quantified at the level of 21.43%. Based on the results, Latvia and Lithuania were the most similar countries in terms of economic prosperity (Euclidean distance reached the level of 3.08), while the least similar countries were Greece and Sweden (Euclidean distance reached the level of 70.8). Declining Euclidean distances indicate that economic disparities of the individual EU countries have decreased in the period under review. This paper aims at developing the research to find out how, besides hierarchy, we can analyse the EU member states from the perspective of various multicriteria indices. The four proposed clusters could be used as a starting point for future policy reforms, pointing to the weaknesses of various countries.

THE STANDARD OF LIVING OF HOUSEHOLDS IN POLAND COMPARED TO OTHER EU MEMBER STATES

2015 ◽  
Vol 5 (2) ◽  
pp. 634-638
Author(s):  
Joanna Szwacka Mokrzycka
Keyword(s):  
Economic Development ◽  
Economic Condition ◽  
Standard Of Living ◽  
Consumption Expenditure ◽  
Member States ◽  
Eu Member States ◽  
Financial Condition ◽  
Starting Point ◽  
Structure Of Consumption ◽  
The Eu

The objective of this article is to present the standard of living of households in Poland in comparison with other EU member states. The starting point for analysis was the economic condition of Poland against the background of other EU member states. The next step consisted of assessment of the standard of living of inhabitants of individual EU member states on the basis of financial condition of households and the structure of consumption expenditure. It was found that the differences within the EU in terms of economic development and the standard of living of households still remain substantial.

Political aspects of security of the European Union Member States

2020 ◽  
pp. 97-105
Author(s):  
Aleksandra Kusztykiewicz-Fedurek
Keyword(s):  
European Union ◽  
Negative Impact ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Political Security ◽  
New Institutions ◽  
The Stability ◽  
Key Aspects ◽  
The Eu

Political security is very often considered through the prism of individual states. In the scholar literature in-depth analyses of this kind of security are rarely encountered in the context of international entities that these countries integrate. The purpose of this article is to draw attention to key aspects of political security in the European Union (EU) Member States. The EU as a supranational organisation, gathering Member States first, ensures the stability of the EU as a whole, and secondly, it ensures that Member States respect common values and principles. Additionally, the EU institutions focus on ensuring the proper functioning of the Eurozone (also called officially “euro area” in EU regulations). Actions that may have a negative impact on the level of the EU’s political security include the boycott of establishing new institutions conducive to the peaceful coexistence and development of states. These threats seem to have a significant impact on the situation in the EU in the face of the proposed (and not accepted by Member States not belonging to the Eurogroup) Eurozone reforms concerning, inter alia, appointment of the Minister of Economy and Finance and the creation of a new institution - the European Monetary Fund.

scholarly journals Inequalities in the European Union—A Partial Order Analysis of the Main Indicators

2021 ◽  
Vol 13 (11) ◽  
pp. 6278
Author(s):  
Lars Carlsen ◽  
Rainer Bruggemann
Keyword(s):  
Indicator System ◽  
Partial Ordering ◽  
Disposable Income ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Per Capita ◽  
Educational Aspect ◽  
The Eu

The inequality within the 27 European member states has been studied. Six indicators proclaimed by Eurostat to be the main indicators charactere the countries: (i) the relative median at-risk-of-poverty gap, (ii) the income distribution, (iii) the income share of the bottom 40% of the population, (iv) the purchasing power adjusted GDP per capita, (v) the adjusted gross disposable income of households per capita and (vi) the asylum applications by state of procedure. The resulting multi-indicator system was analyzed applying partial ordering methodology, i.e., including all indicators simultaneously without any pretreatment. The degree of inequality was studied for the years 2010, 2015 and 2019. The EU member states were partially ordered and ranked. For all three years Luxembourg, The Netherlands, Austria, and Finland are found to be highly ranked, i.e., having rather low inequality. Bulgaria and Romania are, on the other hand, for all three years ranked low, with the highest degree of inequality. Excluding the asylum indicator, the risk-poverty-gap and the adjusted gross disposable income were found as the most important indicators. If, however, the asylum application is included, this indicator turns out as the most important for the mutual ranking of the countries. A set of additional indicators was studied disclosing the educational aspect as of major importance to achieve equality. Special partial ordering tools were applied to study the role of the single indicators, e.g., in relation to elucidate the incomparability of some countries to all other countries within the union.

scholarly journals Evaluation of Sustainable Energy Development Progress in EU Member States in the Context of Building Renovation

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4209
Author(s):  
Rita Remeikienė ◽  
Ligita Gasparėnienė ◽  
Aleksandra Fedajev ◽  
Marek Szarucki ◽  
Marija Đekić ◽  
...  
Keyword(s):  
Energy Efficiency ◽  
Energy Consumption ◽  
Co2 Emissions ◽  
Renewable Energy Sources ◽  
Investment Efficiency ◽  
The European Union ◽  
Energy Usage ◽  
Member States ◽  
Eu Member States ◽  
The Eu

The main goal of setting energy efficiency priorities is to find ways to reduce energy consumption without harming consumers and the environment. The renovation of buildings can be considered one of the main aspects of energy efficiency in the European Union (EU). In the EU, only 5% of the renovation projects have been able to yield energy-saving at the deep renovation level. No other study has thus far ranked the EU member states according to achieved results in terms of increased usage in renewable sources, a decrease in energy usage and import, and reduction in harmful gas emissions due to energy usage. The main purpose of this article is to perform a comparative analysis of EU economies according to selected indicators related to the usage of renewable resources, energy efficiency, and emissions of harmful gasses as a result of energy usage. The methodological contribution of our study is related to developing a complex and robust research method for investment efficiency assessment allowing the study of three groups of indicators related to the usage of renewable energy sources, energy efficiency, and ecological aspects of energy. It was based on the PROMETHEE II method and allows testing it in other time periods, as well as modifying it for research purposes. The EU member states were categorized by such criteria as energy from renewables and biofuels, final energy consumption from renewables and biofuels, gross electricity generation from renewables and biofuels and import dependency, and usage of renewables and biofuels for heating and cooling. The results of energy per unit of Gross Domestic Product (GDP), Greenhouse gasses (GHG) emissions per million inhabitants (ECO2), energy per capita, the share of CO2 emissions from public electricity, and heat production from total CO2 emissions revealed that Latvia, Sweden, Portugal, Croatia, Austria, Lithuania, Romania, Denmark, and Finland are the nine most advanced countries in the area under consideration. In the group of the most advanced countries, energy consumption from renewables and biofuels is higher than the EU average.

scholarly journals Review of the Construction Labour Demand and Shortages in the EU

Buildings ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 17
Author(s):  
Belinda Brucker Juricic ◽  
Mario Galic ◽  
Sasa Marenjak
Keyword(s):  
Free Movement ◽  
Construction Sector ◽  
The European Union ◽  
Total Employment ◽  
Member States ◽  
Skill Levels ◽  
Eu Member States ◽  
Free Movement Of Workers ◽  
European Union Member States ◽  
The Eu

This paper reviews the recent literature on skill and labour shortages in the labour market with special emphasis on the construction sector in the European Union Member States, foreseeing the Construction 4.0 era. The free movement of people is one of the rights of all citizens of the EU which also includes the free movement of workers. Labour shortages in the EU are expected to increase in the future due to a declining population and an ageing workforce. In order to recognize and forecast labour shortages, EU Member states use a variety of instruments but they do not answer as to whether it is possible to use migrant labour to appease those shortages. There are several systems used to classify labour shortages in the EU Member states. Most of the countries classify labour shortages in relation to different sectors or occupation groups as well as by skill levels, but in some Member States, classification is made according to the type of employment. Instruments used to measure labour shortages significantly differ from country to country. Several criteria are used for creating lists of shortage occupations and most of the criteria include demand side and supply side criteria. A majority of the Member States are facing labour and skill shortages in various sectors and the construction sector is not an exception. As total employment in the construction sector decreased, so did the share of employed migrants. Labour shortages in the construction sector can be eased by the availability of a labour supply willing to accept unqualified and low-paying jobs. The construction sector seeks low-, medium-, and high-skilled individuals and is most likely the sector where most of the incoming migrants will be working, which has an impact on the development and implementation dynamic of Construction 4.0.

Practice of the member states of the European Union in the field of anti-corruption regulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dmytro S. Melnyk ◽  
Oleg A. Parfylo ◽  
Oleksii V. Butenko ◽  
Olena V. Tykhonova ◽  
Volodymyr O. Zarosylo
Keyword(s):  
European Union ◽  
System Analysis ◽  
The European Union ◽  
Analysis Method ◽  
Member States ◽  
Content Type ◽  
Eu Member States ◽  
Legal Method ◽  
Content Analysis Method ◽  
The Eu

Purpose The experience of most European Union (EU) Member States has demonstrated effective anti-corruption practices, making the EU one of the leaders in this field, which can be used as an example to learn from in the field of anti-corruption. The purpose of this study is to analyze and identify the main features of anti-corruption legislation and strategies to prevent corruption at the national and supranational levels of the EU. Design/methodology/approach The following methods were used in the work: discourse and content analysis, method of system analysis, method of induction and deduction, historical-legal method, formal-legal method, comparative-legal method and others. Using the historical and legal method, the evolution of the formation of anti-corruption regulation at the supranational level was revealed. The comparative law method helped to compare the practices of the Member States of the EU in the field of anti-corruption regulation. The formal-legal method is used for generalization, classification and systematization of research results, as well as for the correct presentation of these results. Findings The main results, prospects for further research and the value of the material. The paper offers a critical review of key EU legal instruments on corruption, from the first initiatives taken in the mid-1990s to recent years. Originality/value In addition, the article analyzes the relevant anti-corruption legislation in the EU member states that are in the top 10 countries with the lowest level of corruption, namely: Denmark, Finland, Sweden, the Netherlands, Germany and Luxembourg.

scholarly journals An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market

2017 ◽  
Vol 13 (2) ◽  
Author(s):  
Maria Berrittella ◽  
Filippo Alessandro Cimino
Keyword(s):  
Computable General Equilibrium ◽  
Emission Trading ◽  
Value Added ◽  
Carbon Market ◽  
Eu Ets ◽  
The European Union ◽  
Value Added Tax ◽  
Member States ◽  
Eu Member States ◽  
The Eu

AbstractThe literature on the European Union Emission Trading System (EU ETS) is by now very rich. Much is known about the efficiency, the effectiveness, and the environmental and distributional impacts of the EU ETS. Less, however, is known about the carousel value-added-tax (VAT) fraud phenomena in the European carbon market. This article evaluates the welfare effects of carousel VAT fraud in the EU ETS using a computable general equilibrium (CGE) analysis. According to our findings, if VAT fraud occurs in the EU ETS, the effects on welfare for the EU Member States are negative, with welfare loss significantly higher than the VAT fraud value. This article also discusses the reverse charge mechanism that EU Member States could adopt to reduce the VAT fraud phenomena in the European carbon market.

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