Pandora Papers and the latest European efforts to combat money laundering, tax evasion and tax avoidance

Following the revelations of the Pandora Papers on offshore financial mechanisms which allow European citizens to avoid paying tax obligations and to commit tax evasion or money laundering offenses, the European Parliament adopted Resolution 2021/2922 (RSP) requiring Member States to take urgent and decisive action, both legislative and investigative, to combat this type of criminal behavior. As a response to the request formulated by the Parliament, the European Commission drafted a Proposal for a council Directive laying down rules to prevent the misuse of shell entities for tax purposes by introducing new monitoring and reporting regulations.

Preference and possible consumption of provided enrichment and bedding materials and disinfectant powder by growing pigs

Background Domestic pigs have an evolutionary conserved exploratory behaviour. To comply with this requirement, the European Union aims at setting standards for appropriate enrichment materials for pigs (Council Directive 2008/120/EC). As recommended characteristics include ‘chewable’ and ‘edible’, pigs might also consume these materials (Commission Recommendation (EU) 2016/336), which are often additionally advertised to enhance lying comfort and hygienic conditions in stables. To date, a wide range of bedding, enrichment and disinfectant materials is available on the market to ensure environmental enrichment, a dry, hygienic environment or lying comfort. Previous studies revealed considerable amounts of undesirable substances in some of these materials possibly being a risk for food safety considering oral uptake by the animal. To determine interest and indicators for consumption of different types of materials by pigs during exploratory behaviour, a camera-assisted observational study with 12 female pigs (German Landrace) was conducted. We tested their preference for a disinfectant powder, peat, biochar and straw as reference material in a 4 × 6 factorial arrangement. Results Pigs manipulated and consumed all offered materials. However, longest manipulation time per pig was observed for biochar (63 min/day) and peat (50 min/day) (p < 0.05). Analyses of the bulk molecular-chemical composition and n-alkanes and acid insoluble ash as markers in the materials and in faeces clearly revealed the consumption of these materials by pigs. Conclusions Whether the consumption of considerable amounts together with certain levels of undesirable substances represents a risk for pig and consumer health could yet not be established. Future studies will address the quantitative contribution of undesirable substances by oral ingestion of bedding and enrichment materials and disinfectant powders to the daily feed ration.

First Steps towards a National Approach for Radon Survey in Romanian Schools

Schools are a category of public buildings with a high radon exposure risk, due to their high occupancy factor. In Romania, the elaboration of a methodology for radon measurements in schools is a necessity imposed both by the European legislation and by the relatively high percentage (about 10%) of the mapped territory with a potential increased risk of exposure to the action of ionizing radiation emitted by radon. In order to optimize the design of a national survey aimed to evaluate radon exposure of children in Romanian schools, we conducted a pilot study in two schools in Cluj-Napoca, following the screening measurements carried out in 109 schools and kindergartens from five counties. The specific steps that must be followed were described, taking into account the international protocols and particularities of Romanian territory. The proposed approach could act as a guide for other large buildings and is implicit for the implementation of National Radon Action Plan, approved by HG no. 526/12 July 2018 in accordance with Council Directive 2013/59/EURATOM. The obtained results indicate that a high probability of annual radon concentration above the national reference level is to be expected in schools.

IMPLEMENTATION OF DIRECTIVE (EU) 2019/1158 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL OF 20 JUNE 2019 ON WORK-LIFE BALANCE OF PARENTS AND CARERS, REPEALING COUNCIL DIRECTIVE 2010/18/EU ‒ POLISH IMPLEMENTATION

The purpose of this article is to analyse the possible effects of the implementation by the Polish legislator of the Directive of the European Parliament and of the Council (EU) 2019/1158 of 20 June 2019 on work-life balance of parents and carers, repealing Council Directive 2010/18 / EU. In accordance with the provisions of the recitals of the Directive, its aim is to improve the functioning of States in the field of equal opportunities on the labour market and the treatment of women and men at work because of their family and carer responsibilities. The Directive responds to the needs related to demographic changes also affecting Poland, the necessity to deepen the functioning of the principle of gender equality resulting from legal acts adopted for the community, the needs related to the professional activation of women and the fight against exclusion caused by guardianship of minors. The Directive addresses issues that are to be understood as social norms and these are mainly issues related to the concern for the sustainable development of all children and for guaranteeing stable conditions to parents and carers whose work also helps support their children.

REFLECTIONS ON WORK-LIFE BALANCE FOR PARENTS AND GUARDIANS IN THE LIGHT OF DIRECTIVE (EU) 2019/1158 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

In this article the authors submit thorough analysis a new Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019 on work-life balance for parents and carers as well as the repealing Council Directive 2010/18/EU that entered into force on August 1, 2019, paying special attention to adjusting domestic regulations to it. The solutions adopted in this Directive lay down minimum requirements designed to achieve equality between men and women regarding labour market opportunities and treatment at work, by facilitating the reconciliation of work and family life for workers who are parents, or carers. To that end, this Directive 2019/1158 provides for individual rights related to the following: paternity leave, parental leave and carers’ leave, flexible working arrangements for workers who are parents, or carers.

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.

Improving the Knowledge on Distribution, Food Preferences and DNA Barcoding of Natura 2000 Protected Species Paracossulus thrips (Lepidoptera, Cossidae) in Romania

Paracossulus thrips (Lepidoptera, Cossidae) is one of the locally distributed and endangered species. In Europe, it is also one of the few protected moth species, through Annexes II and IV of the Council Directive 92/43/EEC, Annex II of the Bern Convention. To date, little is known about the biology and ecology of this species. Our study was conducted in Transylvania, Romania. Romania hosts some of the strongest populations of the species in the European region. As part of the study, we conducted field observations, vegetation analyses, and genetic analyses. In our paper, we show the habitat types where we encounter P. thrips in Transylvania and confirm Phlomis tuberosa as a host plant. Furthermore, a piece of important information for habitat conservation is given. In this paper, we present the eggs and larvae of P. thrips, the first DNA barcoding sequences, and four new populations of P. thrips in Romania. Our study provides baseline knowledge about the biology and ecology of P. thrips, which is important for conservation and establishing management measures.

REQUIREMENTS FOR CREATING CONDITIONS FOR KEEPING ANIMALS ON DAIRY FARMS

The purpose of the research is – to develop requirements for creating comfortable conditions for keeping farm animals, taking into account EU standards, during milk production on farms. Research methods. During the development of requirements for the creation of comfortable conditions for keeping farm animals, taking into account EU standards, in the process of milk production on farms used the following basic regulations: Council Directive 98/58/EU, Council Directive 91/629/EU, Council Directive 92/46/EU, Commission Directive 89/362/EC. Requirements in the field of milk production, adapted to EU standards, are systematized by the following components: keeping, feeding, watering animals, milking cows, milk cooling, manure removal, creating a microclimate, veterinary care. Research results. In practice, during milk production it is necessary to create free, comfortable conditions for keeping cattle. Convenient access of service personnel to the place of calving of cows should be provided. In the conditions of the maternity ward, the technological areas should be 8-10 m² per cow. Young cattle, including calves, should be provided with a clean and dry rest area, protected from drafts. According to EU regulations, calves up to eight weeks of age can be kept in individual cages or in group cages. According to EU Council Directive 97/2, calves older than 8 weeks of age are kept only in group cages. In accordance with the EU Directive 97/2 technological areas for keeping young cattle with a live weight of up to 150 kg - must be at least 1,5 m² / head., Live weight 150 - 220 kg – 1,7 m² / head., Live weight 220 kg and more – 1,8 m² / goal. Technological areas for keeping animals with a live weight of 200 to 500 kg - from 2,7 to 4,7 m² / goal. The feeding front for young cattle with a live weight of 200 to 500 kg is from 0,4 to 0,6 m / goal. The technological area in the section per cow must be at least 6 m² / head. Rational sizes of boxes for rest of cows: width 1,2 m, length (near a wall) - 2,6 m, length (in paired boxes) - 2,45 m, height of a protection of a box - 1,1 ± 0,05 m, an inclination boxing floor towards the manure passage 5 ± 1%, the height of the boxing floor above the level of the manure passage 0,2 – 0,25 m. The width of the rest area of cows must be at least 6 m. In accordance with EU Council Directive 98/58 must be provided free access of animals to feeders and feed. EU Commission Decision 97/182 states that priority should be given to the feeding of whole milk substitutes when feeding calves. A feeding front for cows must be provided – 0,7 ± 0,05 m. In accordance with EU Council Directive 98/58, free access of animals to drinking troughs and water must be ensured. According to European standards, the total bacterial contamination of milk should be - ≤ 300 thousand KUO / cm³, the number of somatic cells in milk - ≤ 400 thousand /cm³. Drainage of wastewater from milking parlors, household premises of the farm is carried out using a separate from the manure removal system - sewer system. The bactericidal phase of fresh milk is 4 hours, no later than this period you need to start processing milk into dairy products. The depth of the manure channel in the livestock building should be 8 - 20 cm, the sides of which are located at right angles to the surface of the channel. The minimum width of the manure passage for cows should be 2,7 m. An acceptable level of air temperature for cows during the year from minus 10 °C to + 25 °C at a relative humidity of up to 80 %. Periodically carry out preventive veterinary measures, weighing animals, trimming the hooves of limbs in cows 2-4 times a year, monthly examination of cows for mastitis using mastitis detectors. Conclusions. For the first time in Ukraine, requirements have been developed to create comfortable conditions for keeping farm animals, taking into account EU standards, during milk production on farms. Requirements adapted to EU standards in the field of milk production are systematized by the following components: keeping, feeding, watering dairy cattle, milking cows, cooling milk, manure removal, creating a microclimate, veterinary care.

Calibration of On-Board Energy Measurement Systems Installed in Locomotives for AC Distorted Current and High Voltage Waveforms and Determination of Its Uncertainty Budget

Periodic calibrations of Energy Measurement Systems (EMS) installed in locomotives must be carried out to demonstrate the required accuracy established in the EN 50463-2 standard according to European Parliament and Council Directive 2008/57/EC on the interoperability of rail systems within the Community. As a result of the work performed in the “MyRailS” EURAMET project an AC calibration facility was developed consisting of a fictive power source was developed. This fictive power source can generate distorted sinusoidal voltages up to 25 kV-50 Hz and 15 kV-16.7 Hz as well as distorted sinusoidal currents up to 500 A with harmonic content up to 5 kHz or phase-fired current waveform stated in EN50463-2 standard. These waveforms are representative of those that appear during periods of acceleration and breaking of the train. Reference measuring systems have been designed and built consisting of high voltage and high current transducers adapted to multimeters, which function as digital recorders to acquire synchronized voltage and current signals. An approved procedure has been developed and an in-depth uncertainty analysis has been performed to achieve a set of uncertainty formulas considering the influence parameters. Different influence parameters have been analyzed to evaluate uncertainty contributions for each quantity to be measured: rms voltage, rms current, active power, apparent power and non-active power of distorted voltage and current waveforms. The resulting calculated global expanded uncertainty for the developed Energy Measuring Function calibration set up has been better than 0.5% for distorted waveforms. This paper is focused on presenting the complete set of expressions and formulas developed for the different influence parameters, necessary for uncertainty budget calculation of an Energy Measuring Function calibration.

Directions of review of the system of VAT reliefs in Ukraine

In the conditions of searching for ways to fill the state budget, reforming the system of VAT reliefs, losses from which make up more than 70% of total losses from tax benefits in Ukraine, can be an effective alternative to raising tax rates. The purpose of the article is to determine the directions of revision of the system of VAT reliefs in Ukraine in the context of the implementation of the Association Agreement with the European Union and its Member States. The subject of the study are two forms of reliefs – exemptions from tax and the use of its reduced rates. In addition, validity of qualification of the operations specified in Art. 196 of the Tax Code of Ukraine, as those that are not subject to VAT taxation, is considered, and it is established how one or another transaction should be qualified in accordance with Council Directive 2006/112/EC. A comparative analysis of VAT reliefs in Ukraine and the EU countries has shown that in addition to exemptions similar to those provided in the Council Directive 2006/112/EC, the Tax Code of Ukraine includes exemptions from transactions that are allowed to be taxed with the Directive at reduced rates, as well as exemptions which are not provided by the Directive. On the other hand, some mandatory exemptions under Council Directive 2006/112/EC do not apply in Ukraine. There are certain inconsistencies in the definition of transactions, the taxation of which at reduced rates is provided in the Tax Code of Ukraine and in Council Directive 2006/112/EC. The established differences determine the possible directions of revision of the system of VAT reliefs in Ukraine. However, its real scale may be different. Ukraine can go both by minimizing the system of tax preferences by refusing not only the exemptions which are not provided by the Council Directive 2006/112/EC, but also by transforming certain exemptions into taxation at a reduced rate, and by maximizing the opportunities for preferential taxation provided by the Directive. It is concluded that the choice of a certain kind of path will be influenced by the following factors: uncertainty of Ukraine’s accession to the EU, which puts our country not in such a rigid framework in the context of compliance with EU legislation as candidate countries; the state of public finances in our country: the need to expand the fiscal space and the possibility (their absence) of its expansion at the expense of sources not related to tax benefits; the presence of political will at the leadership of the state to optimize tax preferences.