Literatura académica sobre el tema "European tax consent"

International order is based on the consent of states and the principle pacta sunt servanda, thus making the treaty override a serious problem. When one party unilaterally overrules treaty provision(s), other party may undertake measures prescribed in the Vienna Convention on the Law of Treaties: termination or suspension. It is also possible to apply mutual agreement procedure. Usually, states avoid entering into re-negotiation of the treaties because it is time-consuming. The author differentiates between treaty override in monist and dualist states, and within the European Union, then makes conclusion about the absence of pure solutions and proposes global action for solving treaty overriding problem, which could have further impact on economic activity and wealth on national and global level.

Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the several European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights. Among the issues that are analysed in depth in this article are the initiation of joint audits at the taxpayer’s request, the possibility to conduct a joint audit without the taxpayer’s consent, and the legal instruments at the disposal of the taxpayer against the initiation of a joint audit or certain audit activities. Further issues concerning the applicable law, data protection standards as well as legal instruments against the findings ensuing from a joint audit are also part of the analysis. Joint audits, DAC 7, taxpayer rights, tax secrecy, data protection, final report.

Local, disparate preferences are normally satisfied by variety in law, but in some circumstances, harmonization can bethe means by which a majority advances its members' local preferences. One unappreciated method involves the imposition of external costs by a majority on a minority. In its most common and extreme form, a majority imposes a tax on the population in order to finance a benefit that is limited to the majority. The asymmetry between burdens and benefits may be sufficiently great to generate inefficient expenditures. It is more difficult but not impossible to impose external costs through regulation. Commercial law is not free from this danger, because it reflects preferences about consumer protection, which is to say such things as wealth distribution and paternalism, and it pits interest groups against one another, as in the case of employees and tort claimants in the event of bankruptcy. Commercial law is therefore an area where groups might sometimes gain from diversity in legal rules, but might at other times find that harmonization allows a majority to benefit yet more. It is therefore difficult to know whether harmonization, which has many other causes, is beneficial or corrosive. When the majority of voters are relatively homogeneous, as is arguably the case among member countries in the European Union, the possibility of harmonization - or simply centralized decisionmaking - as a means of imposing external costs seems especially likely. There are means of reducing the danger, but harmonization itself should be expected to increase the influence of the central bureaucracy.

In this article, the author discusses the judgment of the CJEU in the case C-694/20 Orde van Vlaamse Balies and Others, which extends the protection of professional secrecy for lawyers. In the context of combating aggressive tax planning, the CJEU ruled that requiring licensed lawyers to inform other intermediaries involved in a tax scheme is unnecessary and violates the right to respectful communication with the client. The CJEU’s view that legal professional privilege takes precedence over tax objectives and obligations is the main novelty of the judgment under review. Individuals who consult a lawyer, as well as a tax advisor, have a reasonable expectation that their communications will remain private and confidential. Therefore, except in exceptional circumstances, they have a legitimate expectation that their lawyer will not, without their consent, disclose to anyone the fact that they are the subject of his or her advice. Following the judgment, the European Commission will legislate to amend the DAC6 Directive so that it meets the requirements of EU primary law as identified by the Court.
 The judgment is also important because it recognises that legal professional privilege is not limited to advice given in the context of litigation, which has been a restrictive view in antitrust cases.
 In Orde van Vlaamse Balies and Others, in which the Court held that the duty to inform other intermediaries imposed by Article 8ab(5) DAC 6 interfered with the right to respect for communications between lawyers and their clients guaranteed by Article 7 of the Charter of Fundamental Rights, the Court gave primacy to primary law (the Charter of Fundamental Rights) over secondary law (DAC 6). In this context, a new jurisprudential trend can be observed in which a substantive review of the Tax Directive was carried out on the basis of the Charter of Fundamental Rights. In general, the CJEU has been reluctant to get involved in substantively reviewing EU secondary legislation. More recently, however, the CJEU seems to be carefully analysing provisions of EU directives that are not in line with fundamental rights.

Buildings in industry, mining, transportation and for personal and commercial activities cover increasingly more valuable agricultural land. The increase of sub-urbanization and vehicular traffic and the spread of malls and other kinds of investments are causing serious harm for not only to human society, but to a whole national economy as well.The law on agricultural land (1994:LV) contains legal rules for the preservation, use and classification of agricultural land. These rules define the temporary or permanent use of land for agricultural and non-agricultural purposes; the scale of the land-protection fee and the rules of the process on cases in which land is used for non-agricultural purposes without the consent of the land registry. In the field of land classification, the law prescribes the regulations which are to be followed in order to define the net income of agricultural land in Golden Crowns.Hungarian land protection rules are unique in the European Union, because only few member-states have similar laws to ours. Community law does not regulate the member states, except in the case of land classification, because this is the basis of the tax paid on the agricultural lands, but even here, there are differences among the states.

In the era of globalization, the attraction of foreign investments has become an important factor in promoting the economic growth of countries. Investors are constantly looking for favorable conditions for investing their capital, which involves a combination of several important factors. The investor, who is focused on getting the maximum profit with the minimum cost, before making an investment decision, will study the investment environment of the host country, the proximity to large key markets, the barriers to entry from the host country to international markets, the availability of production and energy resources, the level of political and economic stability, the number of labor force, qualifications, etc. .sh. In terms of investments in the modern world, two types of trends have been identified: 1. High-tech investments, which are mainly located in developed countries, due to the developed country's intellectual resources, key market and good opportunities for business development, and 2. Investment, which is focused on obtaining maximum profit at the expense of cheap resources and labor force, and there is no or minimal technical innovation in it. It is important for the state to attract such direct foreign investments, which will not only be focused on making profits, but will also ensure the raising of the qualifications of local staff, the introduction of technological innovations, and the social protection of employees. Thanks to the economic reforms implemented after the post-Soviet upheavals, Georgia has become an attractive place for foreign investment, however, due to the shortage of labor force and low qualifications, investments focused on cheap resources and labor force are entering the country more than high-tech ones. The entry of relatively large, high-tech investments is hindered, in addition to the scarcity of the country's workforce and relatively low qualifications, the low level of energy independence, the territories occupied by the Russian Federation of Georgia, the generally politically and economically unstable region (Tskhinvali, Abkhazia, Karabakh regions), the aggressive state - the Russian Federation. Neighborhood and high probability of potential armed conflicts. The positive factors that make Georgia attractive for foreign investors are a favorable geopolitical location with land access, moderate natural and climatic conditions, low level of corruption, less bureaucratic and simple legislation compared to other countries, high level of harmonization of national legislation with international legislation, with the European Union in 2014 and in 2017 Free trade agreements signed with China, which allow a foreign investor to export products produced on behalf of Georgia to two of the world's largest markets without any problems. Due to the fact that one of the most important factors of production - "capital" - is needed to develop the economy, and the country does not have it at this stage, attracting foreign investments is a vitally important task for the economic growth of Georgia. In developing countries like Georgia, the level of domestic savings is relatively low. In addition to this, apart from the banking system, there is no stock market. In the period 1996-2021, a total of about 23.12 billion dollars of investment came into Georgia. The first and only investor country in 1996 was Ukraine with 3753.45 thousand US dollars. In the following years, significant investments were made in Georgia from the USA (1.81 billion USD), the European Union, CIS countries and Great Britain. According to the latest data, foreign investment has entered Georgia from 74 countries, which is almost 2 times less than the number of countries with which Georgia has trade relations (export-import). Since 2003, the growth of investments had an irreversible character, however, the 2008 world economic crisis and Russia's military attack on Georgia sharply reduced this figure, and it took 6 years to restore the pre-war figure. In addition, since 2017, foreign investments in Georgia have been characterized by a decreasing trend. Pandemic year 2020 was particularly notable in terms of investment decline. Despite the fact that after the signing of the Georgia-EU association in 2014, foreign investments should have increased due to the desire to access the EU market, until 2017, their volume was decreasing. In 2017, in the history of independent Georgia, the largest level of foreign investments - 1.98 billion USD was recorded. In the same year, the agreement on free trade between Georgia and China was signed, which should also increase foreign investments due to the desire to access the Chinese market, although the country has not returned to the level of foreign investments made in 2017. On December 31, 2013, the Organic Law of Georgia "On Economic Freedom" adopted in 2011 entered into force. The law, on the one hand, regulates the limit of the amount acceptable from taxpayers - in case of the desire to increase the tax rates of income, profit, VAT and import taxes, citizens' consent is required through a referendum, and on the other hand, the amount of spending of collected taxes is controlled by the limits of the established macroeconomic parameters. After the implementation of this law, the tax burden of taxpayers was not supposed to increase, but the government took advantage of the loophole in the law and in 2017 the excise duty rate was sharply increased on cars (the excise duty on right-hand drive cars was doubled), fuel and tobacco products. The property tax has also been increased, since it does not belong to the general state tax. Since January 1, 2017, when the Estonian model of profit tax came into force, the state budget received about 500 million GEL less. To make up the deficit, either government spending had to be cut, or debt had to be incurred, or taxes had to be raised. In 2017, the government's expenses increased by 800 million GEL, we took on a debt of 400 million GEL, and the excise and property tax rates were also increased, according to which if the family had an annual income of more than 40,000 GEL, they would have already paid property tax on the car. As of May 2021, the foreign debt has increased to 24.8 billion GEL and has already violated the macroeconomic parameter written in the Law on Economic Freedom, according to which the government's debt cannot exceed 60% of GDP. From 2011, when the law was adopted, until 2013, when the law entered into force, the volume of direct foreign investments did not increase, on the contrary - it even decreased, although this can be blamed on the caution caused by the change of government in 2012. - Investors are likely to observe the possibility of a change in the country's political vector. When the law came into force in December 2013, that is, in fact from 2014, the volume of investments increased by leaps and bounds, and this dynamic continued until 2017, when taxes were increased. Since 2018, the volume of direct foreign investments has dropped almost to the level of 2011. Based on all of the above, we believe that in order to attract foreign investments, Georgia should make maximum use of those competitive advantages that will attract the attention of foreign investors. The country, which has historically been a corridor of regional and world importance, has yet to fully utilize its transport function.

Vairākās Eiropas valstīs – Polijā, Portugālē un Lihtenšteinā – paredzēta kriminālatbildība ne tikai par pacientam nodarītu kaitējumu veselības aprūpē, bet arī tad, ja ārstniecība veikta bez pacienta piekrišanas situācijās, kad tā bija nepieciešama, jo tādējādi ir prettiesiski aizskartas cilvēka pamattiesības. Pētījums veikts, lai noskaidrotu, kādās Latvijas Republikas Satversmes VIII nodaļas tiesību normās tiek garantēta personas autonomija un integritāte kā cilvēka pamattiesību neatņemama vērtība, kā arī ielasāma pacienta informētā piekrišana kā pacienta galvenais līdzeklis šo aizsargājamo interešu nodrošināšanā. Several European countries, for instance, Poland, Portugal and Liechtenstein, provide for criminal liability not only for harm to a patient in healthcare but also for treatment without the patient’s consent in situations where it was necessary because of an unlawful violation of fundamental rights. The study was conducted to find out which legal norms of Chapter VIII of the Satversme (the Constitution) of the Republic of Latvia guarantee autonomy and integrity of a person, as an integral value of fundamental human rights, as well as the patient’s informed consent as the patient’s main means of ensuring these protected interests. Whether the protection of these interests is sufficiently effective or should also be provided for in a separate provision of the Criminal Law will be clarified in another study.

Abstract This publication is a part of a study of the French Code des juridictions financières in the field of the institutional aspects of the control of public finances. The main purpose is not only to describe the specificity of the French legal system in this field but also to focus on the solutions and type of support institutions that were developed by the French legislator. The general control exercised by the Court of Auditors (Cour des comptes) and regional and territorial audit chambers (Chambres régionales et territoriales des comptes) can be more effective thanks to the so-called supporting institutions, such as the Court for Budgetary and Financial Discipline (Cour de discipline budgétaire et financière), the Supreme Council of Public Finance (Haut Conseil des finances publiques), or the Tribunal for Compulsory Contributions (Conseil des prélèvements obligatoires). This study and analysis of the provisions of the Code des juridictions financières related to the three above-mentioned supporting institutions may also be considered as the first step towards further in-depth analysis and research, and thus the possible application of structures and solutions that are present in French tax law by the Polish legislator or that of any other European country.

El interés de construir una cultura democrática que sea cada vez más amplia y profunda se entiende como una tarea urgente. En este sentido, las instituciones educativas, el profesorado y, como tal los programas de formación inicial que se imparten em las universidades tienen un papel central em esta construcción. En la tarea de construcción de una cultura democrática, instituciones supranacionales como la Comisión Europea y la Unión Europea hacen esfuerzos permanentes por construir marcos de referencia orientados a esta tarea, como por ejemplo las Competencias de Cultura Democrática. Por esta razón, estudiar la incorporación de estas competencias en los grados de formación del profesorado es pertinente y necesario. El artículo es el resultado de una investigación cualitativa que analizó de qué manera las Competencias de Cultura Democrática (CDC), propuestas por la Unión Europea y el Consejo de Europa, se encuentran reflejadas en el Grado en Educación Primaria de la Universitat Autònoma de Barcelona. El análisis se realizó siguiendo los lineamientos del análisis de contenido usando el software Nvivo. El análisis muestra la existencia de un marco general que favorece la incorporación de las CDC en el grado analizado, con una preponderancia del trabajo de las habilidades y los valores en comparación con otro tipo de competencias.

IntroductionGovernment policies on taxation and social security are important determinants of population health outcomes and health inequalities. However, there is a shortage of evidence to inform policymakers of the health consequences of such policies. The Health Equity and Its Economic Determinants project aims to assess the potential impacts of different taxation and social security policies across Europe on population health and health inequalities using a computer-based simulation that provides projections over multiple health domains.Methods and analysisIn the first phase, key input parameters for the model will be estimated using estimation techniques that control for the effects of prior exposure on time-varying confounders and mediators (g-methods). The second phase will involve developing and validating the microsimulation model for the UK. Policy proposals, developed with policymakers, will be simulated in the third phase to investigate the impacts of income tax and social security changes on population health and health inequalities. In the final phase, the microsimulation model will be extended across other European countries.Ethics and disseminationThis project will use deidentified secondary data for which ethical approval and consents were received by the original data collectors. No further ethical approval will be required for our main analytical datasets. Dissemination plans include academic publications, conference presentations, accessible policy briefings, mass media engagement and a project website. Both the syntax and the underlying synthetic data for the HEED microsimulation model will be made freely available through GitHub and the project website.