THE COMMON SYSTEM ON THE VALUE ADDED TAX OF THE EUROPEAN UNION APPLIED TO THE INTRA-COMMUNITY OF PURCHASES OF MOTOR VEHICLES

The common system of value added tax (VAT) of the European Union (EU) is implemented through Directive 2006/112/EC amending the text of Directive 6, namely of Council Directive 77/388/EC of May 17th 1977 to clarify the existing EU VAT legislation. This tax applies to all transactions made in the EU by a natural person or a legal entity called a taxable person, who provides goods and services in the course of their business. Moreover, imports of goods and services by any taxable person are also subject to VAT. The intra-community purchase of means of transport represents the entry into Romania of motor vehicles coming from member states of the European Union, goods that are transported from another member state to Romania. The fiscal treatment is very different depending on the specifics of each particular circumstance at the intra-community purchase and it is regulated by Title VI of the Tax Code which transposes the provisions of Directive 2006/112/EC. We aim at analyzing and capturing the accounting and fiscal diversity generated by these particular circumstances in the intra-community purchase of motor vehicles.

Case Study on the Community Resilience Within Title VI Programs During COVID-19: A Qualitative Analysis

Health inequalities increased for Native Americans during the COVID-19 pandemic due to poor infrastructure, lack of electricity, health disparities, limited transportation, and rural location (Yellow Horse, 2021). Title VI programs-- aging network organizations that serve tribal elders--had to be resourceful to meet increased needs and restrictions on service delivery options. Qualitative data from the national 2020 Title VI Native American Aging Programs Survey illustrated the challenges faced and the resiliency of these organizations and their communities. Two rounds of thematic coding of 479 open-ended responses to the survey revealed that communication across organizations, a sense of shared mission, and sharing of resources allowed these agencies to provide more services in innovative ways. Challenges included limited funding, regulatory barriers, and staff burnout. A video presentation by a Title VI program director will provide context for the results of the survey.

Sustainability of the Aging Network's COVID-19 Responses: Isolated Impact or Transformative Change?

The COVID-19 pandemic mobilized individuals, organizations, and communities. Area Agencies and Aging (AAAs) and Title VI Native American Programs, core organizations of the network of community-based organizations (CBOs) that serve older adults and their families, pivoted their service delivery methods to provide life-sustaining services. Their long-standing expertise in community needs assessment, pre-existing cross-sectoral partnerships, and an infusion of emergency federal funding, enabled this rapid response. Recently concluded studies using key-informant interviews and national surveys of AAAs and Title VI programs highlight these service adaptations, from expansion of home-delivered meal programs to new partnerships in telehealth. These organizations also reported expansion of services offered and people served, and the emergence or strengthening of partnerships with other CBOs, businesses, and governmental organizations such as public health entities. For example, 78% of the respondents to the recent survey of AAAs reported that they have a role in vaccination outreach, scheduling support, or delivery. The papers in this symposium will use these new studies to describe the nature, origins, and potential sustainability of new and expanded services and partnerships. The Collective Impact Model for community change (introduced in the Stanford Social Innovation Review) will provide a framework for the discussion. Built on the importance of cross-sector coordination, the five pillars of success for collective rather than isolated impact are: a common agenda, mutually reinforcing activities, continuous communication, shared measurement, and a backbone organization. Each of these five pillars is relevant to the heightened community response during the pandemic, and to the likelihood of sustainability.

Advancing State and Local Home Modification Practice and Policy: Findings From Aging Network Surveys

Home modification (HM) can promote older adults’ functioning as their needs change, reduce fall risks, and support caregivers. A supportive home environment is increasingly important as homes become healthcare delivery sites for home and community-based services (HCBS). HM is funded and administered by disparate agencies, often hindering access to HM services for at-risk older adults who need them the most. The Aging Network (State Units on Aging (SUAs), Area Agencies on Aging (AAAs), and Title VI organizations serving Native American older adults) plays an important but not well understood role in HM. To address this lack of research, the USC Leonard Davis School of Gerontology, ADvancing States, and the National Association of Area Agencies on Aging in cooperation with Scripps Gerontology Center conducted three national surveys, with support from the Administration for Community Living: 1) directors of the 56 SUAs with an 89% response rate; 2) directors of the 618 AAAs with a 79% response rate; and 3) directors of 276 Title VI programs with an 84% response rate. Exemplary practices included HM advocacy through interagency coalitions; state and local plan priority setting; creative HM financing with housing, disability, and health care sectors, including partnerships with Medicaid agencies; and integration of HMs into state and local HCBS, including nursing home transition and caregiver support programs. Findings on the types of HM activities, service delivery barriers, funding sources, collaborations, and targeted populations will inform HM policy and practice for the Aging Network’s critical state and local agencies serving low-income older adults.

Cooperation with EU agencies and bodies under the EU–UK Trade and Cooperation Agreement: Eurojust, OLAF and the EPPO

This article will examine the provisions of Part III, Title VI of the Trade and Cooperation Agreement (TCA) on Eurojust. While the agreement in the TCA with regard to Eurojust allows cooperation to continue, the new arrangements amount to a significant change. The article also looks at cooperation between the UK and other EU agencies, specifically the European Anti-Fraud Office and the European Public Prosecutor’s Office, concluding that the practical impact of the UK’s departure from the EU is unlikely to be significant.

Transit Economic Equity Index: Developing a Comprehensive Measure of Transit Service Equity

In this study an index is developed called the Transit Economic Equity Index, to enable quantitative assessment of transit service equity. The index measures convenience of travel for work trips for advantaged and disadvantaged populations, based on travel speed, using a multimodal network that includes transit lines, stop locations, transit schedules, and pedestrian connections via the street network. Non-peak hour service is compared with peak hour service to determine the degree to which operating resources are concentrated in times that might have greater benefits to advantaged populations. Finally, accessibility to the transit system is compared in relation to the number of transit stops in neighborhoods and employment centers, and these figures are compared between advantaged and disadvantaged locations. The scores for these three components are combined to create a single measure of transit economic equity. Disadvantage is defined using criteria established in Title VI of the Civil Rights Act of 1964. The index is constructed in a way that balances a robust and meaningful measure of transit equity that is decipherable by practitioners so that they can assess the equity of their systems as well as how potential service changes affect equity.

Partnering With Title VI Directors to Put Survey Data to Use in Improving the Health and Well-Being of Native Elders

Through Title VI of the Older Americans Act, federally recognized American Indian tribes, Alaska Native villages, and Native Hawaiians are eligible for grant funding to promote elders’ access to nutritious food and address other community-specific needs, such as transportation. Title VI directors are often short-staffed and work flexibly and creatively to accomplish administrative tasks as well as direct care for elders. The National Resource Center on Native American Aging (NRCNAA) developed the “Identify our Needs: A Survey of Elders”, conducted with adults ages 55+ every three years since 1999, to help directors fulfill grant-required requirements to report on community needs assessment data about elders’ needed services and health status. Directors administer the survey; responses are then scanned and analyzed by NRCNAA, with a site-specific summary returned to directors, at no cost to the site. To learn more about how survey data are utilized, NRCNAA staff interviewed four Title VI directors from across the US in 2018. In addition to meeting the needs assessment requirement, directors use the data to seek resources and support, build collaborative relationships, and evaluate and build their programs. Conducting the survey has allowed for discussions with elders about dimensions of elder health, advanced medical directives, and medical power of attorney. Additionally, specific interventions have been designed to address needs identified by the survey, including diabetic foot care, yoga, and falls prevention. Through the survey, the NRCNAA is able to support many dedicated Title VI directors working to improve the health and well-being of Native elders.