Relevant bibliographies by topics / Principle of VAT neutrality

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Principle of VAT neutrality'

Author: Grafiati
Published: 28 June 2021
Last updated: 7 February 2022

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Journal articles on the topic "Principle of VAT neutrality"

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Famulska, Teresa, and Beata Rogowska-Rajda. "Principle of Vat Neutrality and the Reverse Charge Mechanism." e-Finanse 14, no. 3 (September 1, 2018): 87–97. http://dx.doi.org/10.2478/fiqf-2018-0022.

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AbstractThe principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the framework of business activity. However, in certain situations it is possible to shift the obligation to pay VAT to the customer being a taxable person by introducing a reverse charge mechanism. The purpose of the article is to identify the relationship between the implementation of the principle of VAT neutrality and the reverse charge mechanism. The conducted analysis of the essence and functioning of the reverse charge and the detailed findings drawn on its basis allow us to conclude generally that this mechanism does not affect implementation of this principle.
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Amand, Christian. "VAT neutrality: a principle of EU law or a principle of the VAT system?" World Journal of VAT/GST Law 2, no. 3 (December 30, 2013): 163–81. http://dx.doi.org/10.5235/20488432.2.3.163.

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Antić, Dinka. "Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union." Годишњак факултета правних наука - АПЕИРОН 6, no. 6 (July 11, 2016): 120. http://dx.doi.org/10.7251/gfp1606120a.

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Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.
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Van Zyl, SP. "The Value Added Tax Implications of Illegal Transactions." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 14, no. 4 (June 8, 2017): 319. http://dx.doi.org/10.17159/1727-3781/2011/v14i4a2592.

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In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts) can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy can be drawn between the charging provisions for income tax and VAT, it is clear that in the determination of the taxability of illegal income, the courts applied the principle of tax neutrality. In terms of the principle of tax neutrality, taxes are not concerned with the legality or illegality of a transaction, but rather with whether the transaction complies with the requirements for it to be taxed or not. That said, the European Court of Justice has a different approach in applying this principle. According to the European Court of Justice where the intrinsic nature of the goods excludes it from the commercial arena (like narcotic drugs) it should not be subject to VAT, but where the goods compete with a legal market it must be subject to VAT. Charging VAT on illegal transactions might give the impression that government benefits from criminal activities. However, if illegal transactions are not subject to VAT the trader in illegal goods will benefit as his products will be 14% cheaper than his rival’s. Is this necessarily a moral dilemma? In conclusion three arguments can be deduced on the question if illegal transactions should be subject to VAT:1. Illegal transactions should not be taxed at all. Illegal goods or services fall outside the sphere of the application of the charging provision in section 7(1) of the VAT Act. Moreover, taxing illegal transactions lends a quasi-validity to the contract and gives the impression that government benefits from crime.2. The intrinsic nature of the goods concerned should determine the VAT-ability thereof. Where the nature of the goods excludes it from the commercial sphere, like narcotics, it should not be subject to VAT. Where the illegal goods compete with a legal market the goods should be subject to VAT to eliminate unjust competition.3. The principle of tax neutrality makes it clear that the illegality of a transaction has no influence on its taxability. The charging provision in terms of section 7(1) of the VAT act is not concerned with the legality of the transaction. If the transaction complies with the requirements for it to be taxed, it should be subject to VAT.
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Madzivanyika, Ezera. "A diagnosis of the deficiencies in the Zimbabwean value added tax system." Public and Municipal Finance 6, no. 2 (July 3, 2017): 16–26. http://dx.doi.org/10.21511/pmf.06(2).2017.02.

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The paper analyzes the Zimbabwean VAT system. The main objective was to establish and evaluate the gaps within the Zimbabwean VAT system, with the view of closing them so that the Zimbabwean VAT is attuned to the dictates of the best practice VAT. A review of literature was used and the main sources of information were the Zimbabwe Revenue Authority, the South African Revenue Services, literature from various journal articles and books and various reports and legislative instruments. The key finding of the study was that the Zimbabwean VAT system falls short of both the South African and best practice VATs. The main reasons for the gap are; a narrow VAT base fuelled by rampant VAT zero-rates and exemptions; it defies the destination principle; it does not conform to the principle of tax neutrality and tax simplicity; and it has high costs of collection and compliance. The study recommends that the Zimbabwean VAT system should be aligned to the best practice VAT through streamlining VAT privileges and correctly implementing the destination principle. Adequate funding should be allocated to the Zimbabwe Revenue Authority in order to embrace the Information Communication Technology (ICT) drive to reduce costs of compliance and collection.
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Karpova, O. M., I. A. Mayburov, and Yong Fan. "Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China." Journal of Tax Reform 6, no. 2 (2020): 124–41. http://dx.doi.org/10.15826/jtr.2020.6.2.078.

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Kukawska, Maria, and Mariusz Machciński. "Polish landscape in the area of VAT rates for foodstuffs from the perspective of the neutrality principle." World Journal of VAT/GST Law 3, no. 3 (December 31, 2014): 201–9. http://dx.doi.org/10.5235/20488432.3.3.201.

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Karpova, Olga M., and Igor A. Mayburov. "Development of the regulatory function of VAT in Russia: prospects for borrowing the Chinese tax refund practices." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 1 (2020): 178–98. http://dx.doi.org/10.21684/2411-7897-2020-6-1-178-198.

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This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT. The authors consider the functions of taxes and prove their thesis about the multifunctionality of VAT. They have distinguished four tax functions: fiscal, regulatory, control, and distribution — and provided the characteristics of each of them. The features of the implementation of the regulatory function of VAT in China are considered. A key feature of the Chinese model is the application of differentiated rates to VAT refund amounts for exporting companies. This practice was introduced a year after the introduction of VAT and today is used as a tool to stimulate (or discourage) foreign trade companies. In addition, the authors have identified three possible ways to use the Chinese experience in Russian conditions. The first direction involves differentiating the amounts of VAT deductions within the framework of the operation of the automated VAT control system (version 2): the most reliable companies receive the most deductions and vice versa. The second area involves the differentiation of VAT deduction amounts within the framework of industry charters: the most trustworthy organizations in the industry receive the largest deductions and vice versa. The third area involves the differentiation of VAT deductions in the framework of national projects: the largest deductions are provided for priority categories of goods. To work in each of these directions, the authors propose a system of export coefficients. An assessment is given of possible distortion of the principle of VAT neutrality, which will inevitably occur when the role of the regulatory function is enhanced.
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BACHURIN, Dmitry G. "CURRENT TRENDS IN THE DEVELOPMENT OF LEGAL REGULATION OF VAT IN THE PEOPLE’S REPUBLIC OF CHINA (ADOPTION OF TAX LEGISLATION AND REDUCTION OF THE TAX BURDEN)." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 2 (2020): 110–23. http://dx.doi.org/10.21684/2411-7897-2020-6-2-110-123.

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The article is devoted to the legal aspects of improving VAT in the People’s Republic of China. In fact, this is the first attempt to comprehensively study the VAT law, which has passed a nationwide discussion and is awaiting adoption by the highest government body of the PRC. Changes in national taxation models in the face of increasing turbulence in the global economy highlight the topic of this work, since taking into account the main trends in the legal regulation of value added taxation of the world’s largest VAT economy is important for understanding the possibilities for developing such a system in the Russian Federation. The subject of research is the transformation of regulatory legal regulation of taxation in the PRC on the basis of progressive improvement of tax legislation. As the immediate practical tasks to be solved by the country’s leadership in this sphere of public relations, the reduction of the tax burden of the economy and the re-registration of tax law institutions were noted. The research methodology is based on the use of system analysis and dialectic techniques. The studied financial and legal object is considered as a structurally designed description of a complex dynamic system in its movement and development. In the framework of comparative law, an attempt was made to identify the basic laws of the legal evolution of the normative regulation of VAT. Attention is drawn to the fact that the main characteristics of the new Chinese VAT correspond to the system of conceptual principles put forward by the OECD, among which the leading role is played by the principle of neutrality of this type of taxation. In the final part of the work, conclusions are drawn that the proposed tax law of the PRC has a two-level structure, including a wide range of reference norms and by-laws. At the same time, comprehensive measures undertaken by the leadership of the People’s Republic of China in the field of legal regulation of VAT strengthen the country’s socio-economic development opportunities, stimulating entrepreneurs to expand their production.
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Bucior, Grzegorz. "VAT Neutrality in Community." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 227–34. http://dx.doi.org/10.18276/frfu.2016.2.80/2-24.

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Dissertations / Theses on the topic "Principle of VAT neutrality"

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Procházka, Vojtěch. "Judikatura chybějící daně v podvodu na DPH." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.

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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Andersson, Lisa. "Mervärdesskattedirektivets implementering : Nationellt handlingsutrymme gällande bestämmelserna om mervärdesskattegrupper och reducerade mervärdesskattesatser?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21498.

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En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås. Dock har flertalet talan om fördragsbrott uppkommit i Europeiska Unionens domstol, grundat på kommissionens åsikt om att medlemsstater har underlåtit att uppfylla sina skyldigheter enligt mervärdesskattedirektivet. Därav uppkommer frågan hur den konstitutionella grunden för EU ger medlemsstaterna eget handlingsutrymme att tolka och implementera bestämmelserna i mervärdesskattedirektivet utifrån EU:s fördrag, rättspraxis och principerna om neutralitet, legalitet, likabehandling och lojalitet. Rättspraxis behandlar områdena för mervärdesskattegrupper och reducerade skattesatser. Det kan konstateras att medlemsstaterna har ett begränsat handlingsutrymme för implementering av mervärdesskattedirektivets bestämmelser. EU:s fördrag, principer och praxis ger inte medlemsstaterna något större utrymme att själva tolka och implementera bestämmelserna. Vidare framgår att det finns en osäkerhet kring tillämpningsområdet och vidden av neutralitetsprincipen, vilket gör att medlemsstaterna inte kan försäkra sig ett större skydd mot fördragsbrott i frågan om implementering av mervärdesskattedirektivet. Därmed finns en rättsosäkerhet i frågan om medlemsstaternas handlingsutrymme gällande implementeringen av mervärdesskattedirektivet bestämmelser vilket även påverkar varje enskild medborgare inom EU.
As a member of the European Union (EU), nations commit to accommodate its national legislation to EU law. An example of this is the regulation of value added tax (VAT). The purpose with the regulation of VAT is to create and stimulate the internal market within EU, without differences between the member states. The VAT is harmonized through the VAT Directive, which every member state is obligated to comply with. The implementation of a directive imposes an opportunity for the member states to make their own interpretations and determine how the implementation shall be handled, as long as the result of the directive is fulfilled. However, several claims have been raised in the Court of Justice of the European Union, claiming failure to fulfil an obligation under the Directive on the common system of VAT. This is based on the Commission’s view that member states do not comply with its obligations within the VAT Directive. Thereby arises the question of; how the constitutional rights of EU actually gives the member states an opportunity to interpret the implementation of the VAT Directive into national legislation. In the thesis this question is set in relation to EU Treaties, legal principals and an analysis of case law in the areas of VAT groups and reduced tax rates. The thesis concludes that the member states have a limited discretion for implementation of the VAT Directive. EU Treaties, principles and case law do not give the area of discretion that has been interpreted. Furthermore there is an uncertainty about the area of application and the principle of neutrality. Therefore member states cannot ensure protection against failure to fulfil an obligation under the Directive on the common system of VAT. Thus, there is a legal uncertainty in the question of discretion regarding the implementation of the VAT Directive, which affects all citizens within the EU.
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Revilla, Izquierdo Milagros Aurora. "The constitutional principle of french laicism post Charlie Hebdo." Pontificia Universidad Católica del Perú, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/116270.

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The attack on Charlie Hebdo in January 2015 caused political statements and academic reflections principally on the danger to constitutional principle of french laicism and republican values, without detriment to the references to freedom of expression and other rights as to the relationship with terrorist attacks in november 13 in Paris in the same year. The purpose of this work is the understanding and application of this constitutional principle in the present circumstances in France. The point of reference is the legal basis, the recent national jurisprudence and consideration of this in the international legal community.
El atentado contra Charlie Hebdo en enero de 2015 provocó declaraciones políticas y reflexiones académicas sobre, principalmente, la amenaza que significó para el principio constitucional de laicidad francés y los valores de la República, sin perjuicio de la mención a la libertad de expresión y otros derechos, así como a la relación con los ataques terroristas cometidos el 13 de noviembre en París en el mismo año. El objeto de este trabajo es la comprensión y aplicación de este principio constitucional en las circunstancias actuales en Francia, tomando en cuenta sus fundamentos jurídicos, la reciente jurisprudencia nacional y la consideración sobre este principio en la comunidad jurídica internacional.
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Olsson, Andreas. "Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12323.

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The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility. The work concludes that the purpose and meaning of a withdrawal tax is necessary to secure a consistent legality and neutrality between persons conduction business and persons who do not. However, there is one part of the subject matter that seems to be unreasonable. This thesis will show that the market price taken from the public bond market, is not a legal, neutral or comparable price to estimate the full width of a withdrawal tax.

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Åström, Pia, and Diala Saliba. "Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen? : ." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7596.

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Diallo, Mamadou Dian. "La TVA en République de Guinée : un dessin inachevé." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0049.

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Impôt général de consommation qui frappe la dépense ou la consommation, ainsi que l’introduction en Guinée de biens ou de services, la TVA est un impôt propice à une maximisation des recettes fiscales dont l’État a besoin pour financer son développement. Ses nombreux avantages et qualités, notamment sa productivité financière, sa neutralité économique, ses possibilités à moderniser un système fiscal, etc., qui ont motivé la Guinée à opter pour ce mode de taxation, en 1996, sont remis en cause. Le système de la TVA en Guinée gagnerait à être réexaminé. Des mécanismes plus rigoureux permettraient de mieux intégrer la TVA au système fiscal et de promouvoir un environnement économique et budgétaire favorable en République de Guinée : l’instauration du taux de la TVA réduit jusqu’à zéro à la place des exonérations, l’élimination de la limitation de droit à déduction, ou encore la définition de normes de reversement de la taxe pour certaines catégories de contribuables et la gestion efficace de la retenue à la source sont des démarches, parmi tant d’autres, à mettre en œuvre pour soulager les entreprises et améliorer le système de la TVA en Guinée
General tax of consumption that applies on expense or consumption, as well as import of goods and services to Guinea, the VAT is a tax tool to maximize tax revenues needed by the State to finance its development. Its many advantages and quality, such as its financial productivity, economic neutrality, possibility of financial system modernization, etc. that motivated Guinea to opt for that tax mode, in 1996, are now contested. The Guinean VAT system will gain to be revisited. Rigorous mechanisms will allow the integration of the VAT in the tax system, and promote a better economic and budget environment in Republic of Guinea: The instauration of a VAT with a lowered rate to near zero, to replace exonerations; the suppression of limitation for tax deductions; or the definition of norms of tax return for some categories of taxpayers, and the efficient management tax collected at the source, are processes amount many others, to implement in order to give some relieve to businesses and improve the VAT system in Guinea
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Lawensköld, Rebecca. "Principen mot rättsmissbruk inom det svenska mervärdesskatteområdet: är det hållbart?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12203.

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The VAT Directive (2006/112/EC) does not regulate Member States’ opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.

A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No. 622-05, has ascertained that the principle is not applicable when it derives from the Directive and the provision has not been implemented in Swedish law as it should. Hence there is no basis for applying the principle. The Swedish tax authori-ty has released a statement asserting that the principle applies to Swedish domestic law on VAT. They believe that the principle has its basis in primary legislation and there-fore does not require legal basis in domestic law to be applicable. Most of the Swedish literature agree with the tax authority and establish that the principle should be regarded as applicable in Swedish domestic law.

The Swedish tax authority is an investigating and taxing authority and they are to follow their own positions and orientations and the principle against the abuse of rights should therefore be regarded as applicable is in Swedish domestic law on VAT.

The interpretation of legal certainty and predictability should prevail in Swedish tax law. When applying the purpose of the principle against the abuse of rights, there may be a collision between the principle against the abuse of rights and the principle of pre-dictability. The conflict is based on the state´s interest of taxation that the principle

against the abuse of rights could be considered to intend to protect and a taxpayer's right to certainty in taxation.

For the taxpayer’s certainty to be fulfilled, she shall with reasonable reliability be able to predict the tax consequences of her actions. This means that the law must be followed due to the principle of legality and future cases should be consistent with previous deci-sions. Predictability is rarely perfect and should be considered more gradually. When a taxpayer has taken an active action to maximize her tax benefits the action should be considered as a choice to give up some of the predictability provided by the taxation system. For that reason it should not be regarded as disproportionate that the principle against the abuse of rights must prevail over the principle of predictability. The ECJ has suggested it to be done like this within European Law, in case C-255/02 Halifax.


Då mervärdesskattedirektivet (2006/112/EG) ej reglerar medlemsstater möjlighet att ingripa mot skatteflykt har Europeiska unionens domstol i Mål C-255/02 Halifax klargjort denna situation. Den allmängiltiga principen mot rättsmissbruk anses vara tillämplig på mervärdesskatteområdet. Detta innebär att medlemsstater har möjlighet att omdefiniera transaktioner som i sig inte innebär ett lagbrott men likväl går förbi vad lagstiftaren åsyftat vid införandet av bestämmelsen.

Det har uppkommit en diskussion gällande huruvida principen mot rättsmissbruk är tillämplig även inom svensk intern rätt på mervärdesskatteområdet. Kammarrätten Göteborg har i mål nr. 622-05 konstaterat att principen ej är tillämplig då den härstammar från direktiv och att bestämmelsen ej har implementerats i svensk rätt som sig bör. Det finns därför ingen grund för att tillämpa principen. Skatteverket har publicerat ett ställningstagande som hävdar att principen är tillämplig i svensk intern rätt på mervärdesskatteområdet. De anser att principen har sin grund i primärrätten och därför inte kräver lagstöd i intern rätt för att vara tillämpningsbar. Större delen av svensk doktrin anser, likt Skatteverket, att principen ska anses vara tillämpningsbar i svensk intern rätt.

Då Skatteverket är utredande och beskattande myndighet och de har att följa sina egna ställningstaganden och riktlinjer måste det anses vara konstaterat att principen mot rättsmissbruk är tillämpningsbar i svensk intern rätt på mervärdesskatteområdet. Detta då de baserar sitt ställningstagande på att principen härrör från primär EU-rätt.

Inom svensk skattelagstillämpning ska rättssäkerhet och förutsebarhet vara rådande. Vid tillämpning av principen mot rättsmissbruk kan det uppkomma en kollision mellan nämnda princip och förutsebarhetsprincipen.  Intressekonflikten grundas i statens beskattningsintresse som principen mot rättsmissbruk bör kunna anses ha som syfte att skydda, och den skatteskyldiges rätt till förutsebarhet inom beskattningen.

För att den skatteskyldiges förutsebarhet ska anses vara uppfylld ska denne med rimlig säkerhet kunna förutse skattekonsekvenserna av sitt handlande. Detta innebär att lagen måste följas, legalitetsprincipen, och att ny praxis går i linje med tidigare avgöranden.  Förutsebarheten är sällan fullkomlig utan bör betraktas mer gradmässigt. Vid skatteflykt har man gjort ett aktiv handlande att maximera sin skattefördel och bör därför anses ha valt bort en del av den förutsebarhet som systemet erbjuder.  Det bör därför inte anses vara oproportionerligt att man låter principen mot rättsmissbruk får företräde framför förutsebarhetsprincipen, så som man i målet C-255/02 Halifax antytt att det ska ske inom EU-rätten.

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Bommier, Loup. "L'objectif de neutralité du droit fiscal comme fondement d'une imposition unitaire de l'entreprise." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D059.

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La neutralité est l'un des principaux sujets de recherche en fiscalité, quoiqu'elle revête de multiples acceptions juridiques ou économiques. S'il est généralement admis que l’impôt ne peut être neutre, la présente thèse démontre que le droit fiscal satisfait un objectif de neutralité en permettant d'appréhender l'entreprise comme une entité unique, quelle que soit sa structure juridique. Différents régimes fiscaux poursuivent ainsi un objectif de neutralité (art.223 A et s. du CGI, art. 8 du CGI, art. 210 A et s. du CGl, art. 256 et s. du CGI, art. 885 O et s. puis 975 du CGI) en ce qu'ils organisent la consolidation des éléments de l'assiette imposables (IS, TVÀ ISF, IFI) et la neutralisation des opérations intragroupes (distributions, intérêts, abandons de créance, provisions). Si la diversité des structures de groupe éligibles demeure un obstacle à la compréhension de la neutralité, ces régimes renvoient toutefois à deux types de conditions permettant d'appréhender l'unicité de l'entreprise : des conditions d'unité (relations de contrôle et de dépendance) et des conditions de permanence (relations de continuité). La neutralité constitue aussi un objectif normatif en droit fiscal. En effet, l’examen des solutions prétoriennes fait ressortir qu'au titre d'un objectif de neutralité, le droit fiscal appréhende l'entreprise en dérogeant aux principes de personnalité et de territorialité de l’impôt. De fait, le principe de personnalité est mis en suspens dans les structures de consolidation. De même, le principe de territorialité est écarté en matière de lutte contre la fraude et l'évasion fiscale, ainsi qu'en matière d'élimination des doubles impositions internationales
Neutrality is one of the key research concepts in taxation, but with different meanings ascribed for economic or legal considerations. Whereas general wisdom considers that taxation cannot be neutral, the purpose of this thesis is to demonstrate that the tax law complies with neutrality as defined as an objective to approach undertakings as a whole, regardless their legal structure. According to this definition, few tax regimes could be considered as neutral in the French tax law (group regime, partnership regime, merger regime, VAT deduction scheme, professional assets regime). These regimes align with the neutrality because they provide for the consolidation of the tax base (business income,VAT, wealth tax) by eliminating intercompany operations (i.e. dividends, interests, waivers, provisions). Neutrality remains distinctly difficult to admit given that the above regimes relate to specific group structures. This being said, neutral regimes are subject to two types of conditions making possible a global approach of undertakings: conditions related to group unity (intercompany dependency) and conditions related to group permanency (period of consolidation). Neutrality of tax law can also be argued as a binding objective. As it regards to case law, the objective of neutrality allow to derogate both to the principle of personal tax liability and to the principle of territoriality. Indeed, the principle of personal tax liability isn't enforced where a legal structure is part to a group under a consolidation scheme. Similarly, the territoriality principle is challenged when it comes to fight against tax evasion and avoidance or to eliminate international double taxations
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Konishi, Anna. "Construire l'Europe par la fiscalité : l'harmonisation fiscale européenne (1950-1967)." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01H111/document.

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La Communauté européenne est tombée dans une situation critique. Cette situation s’explique par le fait que les États membres n’harmonisent pas leur système budgétaire, dont le rôle est de satisfaire à l’intérêt commun. Toutefois, les tentatives ne manquent pas. Dès la mise en œuvre du Traité de Rome en janvier 1958, les administrateurs fiscaux de la Commission s’efforcent d’harmoniser les systèmes de taxes sur le chiffre d’affaires entre les États membres afin de créer un véritable espace de libre-échange. La taxe commune sur la valeur ajoutée est ainsi créée en avril 1967, les États membres devant l’adopter au plus tard le 1er janvier 1970. L’application de cet impôt fait alors avancer l’intégration européenne. Le parcours menant à l’élaboration des directives permettant la création de la TVA commune n’est pas simple car les points de vue de la Commission de la Communauté européenne et des États membres autours de la question sur la souveraineté fiscale différent. La Commission veut créer un Marché Commun sans frontière tandis que les États membres, notamment la France, souhaitent mettre en place la neutralité fiscale ainsi qu’un impôt qui sert l’économie, sans pourtant supprimer les frontières. La nouvelle fiscalité, sans proposer une véritable taxe européenne appartenant au budget de la Communauté, a toutefois permis de construire une Europe compétitive
The European Community has entered a crisis. The cause of this crisis is the fact that the Member States do not harmonise their budgetary systems which would serve the common interest. However, it doesn't mean that there were no past attempts that were made. Since the implementation of the Treaty of Rome in January 1958, the European Commission's tax administrators have tried to harmonise turnover tax systems between Member States in order to create a genuine free trade zone. The common value-added tax was created in April 1967, with the Member States having to implement it by I January 1970 at the latest. The application of this tax would thus advance European integration. The path of formulating directives for the creation of a common VAT is not straightforward. The reason is that the views of the European Commission and those of the Member States are different regarding fiscal sovereignty. The European Commission wants to create a Common Market without borders, while the Member States, notably France, want to implement tax neutrality and also a tax that serves the economy, but without eliminating borders. The new common tax system would enable building a competitive Europe
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Andersson, Martin, and Andreas Malm. "Kvittningsrätten inom fållan : En analys av reglernas förenlighet med den skatterättsliga neutralitetsprincipen." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26855.

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Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades. Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget. Vidare finns varken en sparanderegel eller en koncernkvittningsregel att tillgå i 48 kap. 27 § IL, vilket finns om kapitalförlusten hade uppkommit direkt i aktiebolaget enligt 48 kap. 26 § IL. Frågan som uppkommer är hur dessa begränsningar står i förhållande till den skatterätts-liga neutralitetsprincipen, där den skattskyldiges val ska styras i minsta möjliga utsträck-ning av skattesystemet. Avsteg från denna princip kan göras i syfte att motverka oönskad skatteplanering. Av en samlad bedömning anser skribenterna att samtliga begränsningar av kvittningsrätten för delägarrätter ägda via delägarbeskattade juridiska personer är oför-enliga med neutralitetsprincipen. Detta grundar skribenterna på att aktiebolag som väljer att placera delägarrätter via delägarbeskattade juridiska personer missgynnas ur ett skatte-mässigt perspektiv, vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. iii En av de motiveringar som har anförts av lagstiftaren har varit att motverka oönskad skatteplanering. Denna motivering anser skribenterna inte vara hållbar för att rättfärdiga dessa begränsningar. Reglerna borde därmed ändras så att kvittningsmöjligheten på delä-garrätter ägda via delägarbeskattade juridiska personer blir lika omfattande som om delä-garrätterna hade ägts direkt av aktiebolaget. Den framtida existensen av kvittningsrätten på delägarrätter har diskuterats av lagstiftaren och det återstår att se ifall den kommer att avskaffas eller inte.
July 1, 2013, the Supreme Administrative Court (SAC) announced a decision in a case concerning the right to set off of capital gains and losses on securities. The question that was raised in the case was whether the Swedish company had the right to set off their capital losses against capital gains arisen in the foreign part-owner taxable legal person. SAC decided to deny the company the right to set off due to lack of legal support. This decision raises questions, because companies that chooses to place securities in part-owner taxable legal persons gets less extended rights to set off, in comparison to if the securities had been placed directly in the Swedish company. By a closer examination of the possibilities to set off, it can be concluded that the right to set off of capital losses (not just capital gains) on securities in part-owner taxable legal persons are limited, in comparison to if the corresponding capital losses incurred directly in the Swedish com-pany. The limitations of capital losses on securities in part-owner taxable legal persons means that the capital losses should be subject to a quota of 70 % before set off can occur, which is not a requirement when capital losses incurred directly in the Swedish company. Furthermore, there is neither a carry forward rule nor an intra-group set off rule in Chap-ter 48. 27 § Swedish Income Tax Act (SITA), which exists if the capital losses incurred directly in the company according to Chapter 48. 26 § SITA. The question that arises is how these limitations stand in relation to the principle of neutrality where the taxpayer's choices should be controlled as little as possible by the legal tax system. Derogations from this principle can be made in order to coun-teract undesirable tax planning. By an overall assessment the writers consider that all limitations to set off of secu-rities owned via part-owner taxable legal persons are incompatible with the principle v of neutrality. The reason for this opinion is that a company who chooses to place securities via part-owner taxable legal persons is affected adversely from a tax per-spective in comparison to if the securities were owned directly by the Swedish com-pany itself. According to the writers, there is no sustainable justification for these limitations. The rules should therefore be amended so that the set off possibilities on securities owned via part-owner taxable legal persons should be as extensive as if the securities were owned directly by the Swedish company. The future existence of the set-off right on securities has been discussed by the legislature and the future will tell if it will be abolished or not.
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Books on the topic "Principle of VAT neutrality"

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New York (State). Legislature. Assembly. Committee on Corporations, Authorities, and Commissions. "Net neutrality" or the principle that data on the Internet is moved blindly and impartially, without regard to content, destination or source. New York, N.Y: EN-DE Reporting Services, 2007.

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Sullivan, Meghan. Neutrality and Life Extension. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198812845.003.0010.

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This chapter applies the theory of temporal neutrality to the Lazarus problem: the problem of explaining when (if ever) it is prudentially rational to prefer an afterlife (any period of extended conscious existence after some irreversible radical change) over annihilation. The chapter considers three questions we might ask when determining the value of our afterlife. Would it be worthwhile to live in the new state? How different is it from our current life? What would it be like? Call these the satisfaction, difference, and phenomenological questions respectively. The chapter argues that we only need to answer the first question if we want to determine whether to prefer an afterlife and proposes the Weak Forecasting for Life Extension principle as a solution to the Lazarus problem. The chapter addresses worries raised by several cases (e.g., Still Alice, Parfit’s Russian Nobleman, Paul’s Vampire) that involve cognitive difference or failures in phenomenological projection.
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Sullivan, Meghan. Neutrality, Sunk Costs, and Commitment. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198812845.003.0009.

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This chapter applies the theory of temporal neutrality to past commitments. How do we distinguish irrational sunk cost reasoning from rationally permissible honoring of past plans? The chapter provides a parallel principle to Weak Forecasting called Weak Honoring that explains the difference. Roughly, given full information, it is permissible to choose any option you have not foresworn and will never regret over any option you have foresworn or will regret. The chapter considers alternative solutions to the sunk cost puzzle drawn from Nozick (rational irrationality), Bratman and Holton (commitment), Hurka and Kelly (structuralism), and Korsgaard (integrity). It raises objections for each of these alternative accounts.
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Vallier, Kevin, and Michael Weber. Neutrality and the Religion Analogy. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190666187.003.0010.

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Neutralitarian liberalism, which holds that the state should be neutral toward controversial conceptions of the good, is often defended as a generalization from religious liberty—a more abstract statement of the principle that supports the tradition of religious freedom. The analogy misapprehends the core case upon which it is based. The American tradition of freedom of religion itself rests on a controversial conception of the good: the idea that religion is valuable and that legal rules should be crafted for the purpose of protecting that value. Disestablishment entails a kind of neutrality toward certain contested conceptions of the good. This, however, is not neutralitarian liberalism and in fact is inconsistent with it.
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Montoya, Milton Fernando. The Coal Dilemma. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198822080.003.0011.

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This chapter discusses the need to promote and implement technologies that allow the efficient and low production of carbon dioxide emissions generated by coal-fired power plants in Colombia. This takes place in a context where the country seeks to guarantee the reliability and energy security of the electric system. Besides, in seeking to honour the commitments made in matters of greenhouse gas reduction according to the COP21 Paris Agreement. Thus, in the Colombian case, where dependence on hydraulic technology is evident, it is necessary to boost thermal generation, using available energy resources such as coal, making use of new developments and new thermal generation technologies such as supercritical plants, which operate with low emission levels and greater efficiency, thus implying new stimuli aimed at facilitating the implementation of this technology, and even discussing the principle of technological neutrality.
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Chapdelaine, Pascale. User Property, User Rights, and User Privileges. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198754794.003.0009.

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This chapter proposes two principles that should inform the development of copyright law and policy and of user rights. The first calls for more cohesion between copyright law, private law, and public law, and for less exceptionalism in copyright law. The second requires that the balance in copyright law be adjusted for its future application as a mediation tool between the competing interests of copyright holders, users, intermediaries, and the public. Instituting positive obligations for copyright holders in relation to users and steering freedom of contract toward the objectives of copyright law are necessary regulatory changes to rectify ongoing imbalances. The principle of technological neutrality should guide the judiciary in its application of copyright’s objective of promoting a balance in copyright law. The proposed guiding principles lead to the creation of a taxonomy and hierarchy of copyright user rights that take into account the myriad ways users experience copyright works.
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Patten, Alan. Religious Exemptions and Fairness. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198794394.003.0015.

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The burgeoning literature in political philosophy about religious liberty includes a group of authors who are quite sceptical about exemption claims. The sceptics don’t reject all claims to religious liberty, but they don’t think that a defensible principle of religious freedom would guarantee much beyond neutrality. There is no claim to an exemption in the face of a neutral law that has the incidental effect of burdening somebody’s attempt to follow their religion. The chapter argues that balancing has a legitimate role to play in certain cases of legal justification. Once a role for balancing is carved out, it is only a short step to the conclusion that religious exemptions are sometimes justifiable, even in the case of neutral laws. After developing these points, the chapter considers several of the leading objections made by sceptics and argues that they fall short of ruling out exemptions.
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Monteiro, Cássia Juliana de Souza. A liberdade religiosa dos professores, na Alemanha - A proibição geral do uso do véu islâmico por professoras de escolas públicas, em especial. Brazil Publishing, 2021. http://dx.doi.org/10.31012/978-65-5861-351-0.

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In this study, we used as a basis the examination of the German Constitutional Court case law of January 27th, 2015, in which the right of two Muslim employees at public schools to use hijab in the workplace was discussed. We cover the protection of religious freedom in Germany, as defined in art. 4th of the German Basic Law; the relevance of abstract risk and concrete risk in the rationale for an eventual restriction on the fundamental right to religious freedom; the difference and the application of “weighting” and “proportionality”, within the scope of the constitutional interpretation principle of “practical agreement”, where the legal assets to be protected must be coordinated with each other, so that each of them, individually, gain reality, being applied in the relationship “positive religious freedom v. negative religious freedom”; and we highlight the importance of the concept of “neutrality” adopted by States, where some of them are based on secularity and others on secularism.
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Clapham, Andrew, and Paola Gaeta, eds. The Oxford Handbook of International Law in Armed Conflict. Oxford University Press, 2014. http://dx.doi.org/10.1093/law/9780199559695.001.0001.

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TheHandbookconsists of 32 Chapters in seven parts. Part I provides the historical background and sets out some of the contemporary challenges. Part II considers the relevant sources of international law. Part III describes the different legal regimes: land warfare, air warfare, maritime warfare, the law of occupation, the law applicable to peace operations, and the law of neutrality. Part IV introduces key concepts in international humanitarian law: weapons and the notion of superfluous injury and unnecessary suffering, the principle of distinction, proportionality, genocide and crimes against humanity, grave breaches and war crimes, internal armed conflict. Part V looks at key rights: the right to life, the prohibition on torture, the right to fair trial, economic, social and cultural rights, the protection of the environment, the protection of cultural property, and the human rights of the members of the armed forces. Part VI covers key issues such as: the use of force, terrorism, unlawful combatants, the application of human rights in times of armed conflict, forced migration, and issues of gender. Part VII deals with accountability issues including those related to private security companies, the need to focus on armed groups, as well as questions of state responsibility brought before national courts, and finally, the book addresses issues related to transitional justice.
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Book chapters on the topic "Principle of VAT neutrality"

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Belli, Luca, Matthijs van Bergen, and Michał Andrzej Woźniak. "A Discourse-Principle Approach to Net Neutrality Policymaking: A Model Framework and Its Application." In Net Neutrality Compendium, 79–94. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-26425-7_8.

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Sadurski, Wojciech. "The “Right/Good” Distinction, the Harm Principle, and Liberal Neutrality." In Moral Pluralism and Legal Neutrality, 89–131. Dordrecht: Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-009-1928-0_4.

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Lee, Nari. "Revisiting the Principle of Technological Neutrality in Patent Protection in the Age of 3D Printing Technology and Cloud Computing." In MPI Studies on Intellectual Property and Competition Law, 361–88. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-48107-3_11.

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Le, Duc Nha. "A Dynamic Canvas Framework of Competitive Neutrality Principle (CNP) for Economic Institutional Changes Regarding State-Owned Enterprises: A Case from Vietnam." In Contributions to Management Science, 117–42. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-60978-8_6.

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"The principle of neutrality." In Beyond Neutrality, 20–44. Cambridge University Press, 1997. http://dx.doi.org/10.1017/cbo9780511609169.003.

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van Wessel, Robert, and Henk J. de Vries. "The Ubiquitous Internet." In Advances in Wireless Technologies and Telecommunication, 81–85. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4715-2.ch005.

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We all take the ubiquity of the Internet for granted: anyone, anywhere, anytime, any device, any connection, any app…but for how long? Is the future of the Internet really at stake? Discussions about control of the Internet, its architecture and of the applications running on it started more than a decade ago (Blumenthal & Clark, 2001). This topic is becoming more and more important for citizens, businesses, and governments across the world. In its original set-up, the architecture of the Internet did not favor one application over another and was based on the net neutrality principle (Wu, 2003). However, architectures should be understood an “alternative way of influencing economic systems” (Van Schewick, 2010), but they should not be a substitute for politics (Agre, 2003). The architecture is laid down in standards and therefore discussions about the future of the Internet should also address the role of standards. This is what this chapter aims to do.
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"State Neutrality: Background History, Concepts, Definitions and Principle." In State Neutrality, 9–44. Cambridge University Press, 2021. http://dx.doi.org/10.1017/9781108674430.003.

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"Neutrality and the Harm Principle." In Liberalism, Equality, and Cultural Oppression, 71–87. Cambridge University Press, 1998. http://dx.doi.org/10.1017/cbo9780511625084.005.

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van Dijck, José. "Wikipedia and the Neutrality Principle." In The Culture of Connectivity, 132–53. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199970773.003.0007.

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Schlauri, Simon. "Network Neutrality as a New Regulatory Principle of Telecommunications Law." In Network Neutrality and Open Access, 43–52. Nomos, 2011. http://dx.doi.org/10.5771/9783845230719-43.

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Conference papers on the topic "Principle of VAT neutrality"

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Lučić, Sonja. "JAČANjE PRINCIPA NEUTRALNOSTI INTERNETA KROZ PRAKSU SUDA PRAVDE EU." In XVII majsko savetovanje. Pravni fakultet Univerziteta u Kragujevcu, 2021. http://dx.doi.org/10.46793/uvp21.505l.

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In Case C-807/18 the Court of Justice of the EU had the opportunity to interpret Regulation 2015/2120, which contains the principle of Internet Neutrality, for the first time. On this occasion, the Court took position that Internet providers must not favor certain applications and services for providing and using data on the Internet to the detriment of others. The principle of net neutrality existed even before the adoption of Regulation 2015/2120. This Regulation establishes measures concerning open access to the Internet. Namely, the Regulation sets rules aimed at ensuring equality and nondiscriminatory treatement of traffic, as well as protection of the rights of end users. The principle of net neutrality implies that all providers of internet access services will treat all traffic equally without discrimination, restriction or interference and regardless of the sender and recipient, the content accessed or distributed,
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Marra, Gabriele. "Network Neutrality Principle as a Regulatory Tool: Implications for Crime Prevention and Criminal Law Enforcement." In 2009 First International Conference on Evolving Internet (INTERNET). IEEE, 2009. http://dx.doi.org/10.1109/internet.2009.31.

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Zhou, Feng, Nicholas Hansen, and Ivan Catton. "Determining the Computational Domain Length to Obtain Closure for VAT Based Modeling by 3D Numerical Simulation and Field Synergy Analysis." In ASME 2010 International Mechanical Engineering Congress and Exposition. ASMEDC, 2010. http://dx.doi.org/10.1115/imece2010-37561.

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Volume Averaging Theory (VAT) has been used to rigorously cast the point-wise conservation of energy, momentum and mass equations into a form that represents the thermal and hydraulic properties of heat exchanger channel morphology. Closure terms in the VAT equations are related to a local friction factor and a heat transfer coefficient of the REV, which could be evaluated using scaling suggested by VAT from the output of a CFD code. To get reasonable lower scale flow field and heat transfer solutions, the length of computational domain must be determined in advance. There-dimensional numerical simulations for laminar heat transfer and fluid flow characteristics of plain finned tube heat exchangers were performed. The effects of two factors, Reynolds number and tube row number, were examined. The Reynolds number based on the fin collar outside diameter varied from 500 to 6000 and the corresponding air frontal velocity was ranged from 0.38m/s to 4.6m/s. The cases with tube row number varying from 1 to 9 were tested numerically. Field synergy principle analysis was performed for the results, including the in-depth analysis of every REV, which gave a clear perspective of the variation of heat transfer performance with the tube rows. It is found that when the number of tube row N>4, the increasing trend of the intersection angle decreases and almost keep constant when N>6, which leads to the heat transfer approaching fully developed conditions. Simulations over the computational domain with a length of 5+2+2 REVs were recommended to obtain a reasonable local flow and heat transfer field, and then the VAT based closure formulas for drag resistance coefficient and heat transfer coefficient were integrated over the sixth and seventh REV to close the heat exchanger modeling based volume averaging theory.
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Santoso, Iman, Mikha Ningrum, and Milla Setyowati. "Tax Dispute Analysis of Incorrect VAT Payment on Offshore Royalty viewed from the Ease of Administration Principle (Case Study of PT X)." In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301223.

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Rapajić, Milan. "POSEBNE (UPRAVNE) ORGANIZACIJE U MILjEU VLADAVINE PRAVA." In XVII majsko savetovanje. Pravni fakultet Univerziteta u Kragujevcu, 2021. http://dx.doi.org/10.46793/uvp21.725r.

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The modern state administration and its bodies and special organizations should act in the field of the rule of law. It is a term that originates from the Anglo-Saxon legal world, but it is also a category and a principle of the Constitution of Serbia from 2006. The paper points out the different understandings of the rule of law and briefly looks at the position of the administration or the phase in its historical course until its subsumption under the principle of legality. In Serbia, state administration bodies consist of ministries, administrative bodies within the ministry and special organizations. Administrative or special organizations are formed by the state in order to perform professional and related administrative tasks. In order to permanently and unhinderedly perform the professional work of these organizations, they can act authoritatively. Special organizations have numerous and diverse administrative powers. The paper points out both the similarities and differences of special organizations in relation to administrative bodies. A review of the activities and organizational structure of all special organizations (secretariats, institutes, directorates and one center) established by the Law on Ministries from 2020 was performed. It was also pointed out that all institutes: the Republic Institute of Statistics, the Republic Hydrometeorological Institute, the Republic Geodetic Institute and the Intellectual Property Institute are special organizations that provide services to interested parties. In one part of the final considerations, the author states that for special organizations (as part of the state administration) it could be concluded that they really operate in the field of rule of law as an order with positive properties as characterized by the Constitution, it is necessary to strictly respect the principles organization of state administration prescribed by the Law on State Administration: independence and legality; expertise, impartiality and political neutrality, effectiveness in exercising the rights of the parties, proportionality and respect for the parties; publicity of work.
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Reports on the topic "Principle of VAT neutrality"

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Lylo, Taras. THE IDEOLOGEME «DICTATORSHIP OF RELATIVISM» IN THE ROBERTO DE MATTEI’S ESSAYS: POSTMODERN AND POST-COMMUNIST CONTEXTS. Ivan Franko National University of Lviv, March 2021. http://dx.doi.org/10.30970/vjo.2021.50.11100.

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The article considers relativism as a philosophical principle and the moral standpoint of a journalist. In particular, the main argumentation of Roberto de Mattei’s work «Dictatorship of Relativism» is analyzed. Like Ratzinger, the Italian publicist describes modern life as ruled by a dictatorship of relativism which does not recognize anything as definitive and whose ultimate goal consists solely of satisfying «the desires of one’s own ego». In his view, the boundaries of the main conflict of modernity lie between two visions of the world: one that believes in the existence of immutable, absolute values, and one that argues that there is nothing stable, that everything is conditional, time-dependent and can be discussed in the media. The markers of this conflict are our attitude to the famous statement of Protagoras about «man as a measure of all things: of the things that are, that they are, of the things that are not, that they are not», as well as to the non-debatable values, the status of natural and positive law, the worldview neutrality, the dehierarchization and multiplicity of truths, the equalization of all worldviews and axiological standpoint in foreign and Ukrainian media. A special attention in the article is paid to the ideological program of media-relativism, as well as to the postmodern and post-communist contexts of the issue of the penetration of relativism into the journalistic values.
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Journal articles
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