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Artykuł obejmuje omówienie fenomenu nowych typów oszustw w podatku od towarów i usług, opartych na cechach konstrukcji tego podatku, w szczególności zasady neutralności i objęcia go procesem harmonizacji na terenie Unii Europejskiej. Europejskie doświadczenia wskazują na występowanie luki podatkowej w tym podatku, której powstanie jest także wynikiem aktywności zorganizowanej przestępczości. Jest więc oczywiste, że ograniczenie tego zjawiska wymaga rożnych inicjatyw i działań. W Polsce jedno z prawnych działań, powziętych w celu przeciwdziałania oszustwom podatkowym, wiązało się ze wprowadzeniem w życie nowych typów przestępstw, tzw. przestępstw "fakturowych". I te nowe przestępstwa będą także przedmiotem analizy. ; The article concerns the phenomenon of new tax frauds relating to value add tax based on its structure, especially the principle of neutrality and its inclusion in the harmonization process on the territory of the European Union. European experience shows that there is a tax gap in this tax, which is also the result of organized crime. It is obvious then, that limiting this phenomenon requires various initiatives and actions. In Poland one of such legal actions, taken to reduce tax crime, was related to the introduction of new types of crimes into the legal system, the so-called "invoice"crimes. The article will also analyse these new criminal offences.

Just in the immediate neighborhood of European Union (EU), Republic of Serbia as one of Western Balkan (WB) countries is lagging behind in the energy transition regardless technological advances and policy instruments available. EU created a momentum for the energy transition acceleration with the European Green Deal, which is forwarded to the WB through the Energy Community secretariat as Green agenda and in general, the response in the form of National Energy and Climate Plans (NECPs) is expected in the short to midterm. Republic of Serbia's Low Carbon Development Strategy with Action plan (LEDS) and current Energy Strategy will be analyzed, commented and improvements suggested for the acceleration of the energy transition, based on the newest findings from the simulation-based optimization techniques using the sectors coupling approach. Furthermore, integrated assessment modeling (IAM) techniques, exploring the climate and energy cross impacts with the more details will be included. The purpose of the research is to provide the decision makers in Serbia with the best available insights regarding sustainable energy systems planning tools, possible shortcuts for delayed planning activities and Serbians with better chance to benefit from adoption of these strategies in faster transition.

Scalable fabrication of magnetic 2D materials and heterostructures constitutes a crucial step for scaling down current spintronic devices and the development of novel spintronic applications. Here, we report on van der Waals (vdW) epitaxy of the layered magnetic metal Fe3GeTe2 (FGT) - a 2D crystal with highly tunable properties and a high prospect for room temperature ferromagnetism (FM) - directly on graphene by employing molecular beam epitaxy. Morphological and structural characterization confirmed the realization of large-area, continuous FGT/graphene heterostructure films with stable interfaces and good crystalline quality. Furthermore, magneto-transport and x-ray magnetic circular dichroism investigations confirmed a robust out-of-plane FM in the layers, comparable to state-of-the-art exfoliated flakes from bulk crystals. These results are highly relevant for further research on wafer-scale growth of vdW heterostructures combining FGT with other layered crystals such as transition metal dichalcogenides for the realization of multifunctional, atomically thin devices. ; They also acknowledge the provision of beamtime under the project HC-4068 at the European Synchrotron Radiation Facility (ESRF), located in Grenoble (France). ICN2 researchers acknowledge support from the European Union Horizon 2020 research and innovation programme under Grant Agreement No. 881603 (Graphene Flagship).

The market value of crustaceans depreciates during storage due to the appearance of melanosis caused by polyphenol oxidases. Sulfite derivatives are used as melanosis-inhibiting agents, but their unhealthy effects make it preferable to replace them with natural preservatives. In this work, a crude enzymatic extract from whiteleg shrimp (Penaeus vannamei) was characterized and used to test the diphenol oxidase-inhibiting activity of polyphenol extracts of five underutilized halophyte plants, namely crystalline ice plant, seaside arrowgrass, purslane, sea fennel, and seashore aster. The extracts inhibited diphenol oxidase activity more efficiently than sodium sulfite. The purslane extract was rich in isoorientins, isovitexin, and apigenin, and showed the highest inhibiting effect, being this classified as mixed or non-competitive. Hydroxyl groups in the phenyl B ring could be responsible for the inhibitory activity of the extract. The polyphenol extracts tested in this work could be promising melanosis-inhibiting agents of interest for seafood industries. ; This work was supported by the Spanish Ministry of Economy and Competitiveness project (grant number AGL2014-52825-R) and cofounded with European Union ERDF funds (European Regional Development Fund). Author A. Tzamourani was funded by the Erasmus Program. ; Peer reviewed

Conversion of semi-natural habitats, such as field margins, fallows, hedgerows, grassland, woodlots and forests, to agricultural land could increase agricultural production and help meet rising global food demand. Yet, the extent to which such habitat loss would impact biodiversity and wild species is unknown. Here we survey species richness for four taxa (vascular plants, earthworms, spiders, wild bees) and agricultural yield across a range of arable, grassland, mixed, horticulture, permanent crop, for organic and non-organic agricultural land on 169 farms across 10 European regions. We find that semi-natural habitats currently constitute 23% of land area with 49% of species unique to these habitats. We estimate that conversion of semi-natural land that achieves a 10% increase in agricultural production will have the greatest impact on biodiversity in arable systems and the least impact in grassland systems, with organic practices having better species retention than nonorganic practices. ; This work was funded by the European Union through FP7 project BioBio (Indicators for biodiversity in organic and low-input farming systems; www.biobio-indicator.org; Agreement Nr. 227161), by the Austrian Ministry for Science and Research, and by the Lendület program of the Hungarian Academy of Sciences. ; Peer reviewed

8 pags., 4 figs. ; We study the radial distribution function of the color sources (strings) formed in hadronic collisions and the requirements to obtain a liquid. As a repulsive interaction is needed, we incorporate a concentric core in the strings as well as the probability that a string allows core-core overlaps. We find systems where the difference between the gas-liquid and confined-deconfined phase transition temperatures is small. This explains the experimentally observed liquid behavior of the quark-gluon plasma above the confined-deconfined transition temperature. ; J. E. R. acknowledges financial support from Consejo Nacional de Ciencia y Tecnología (postdoctoral fellowship Grant No. 289198). B. D. was partially supported by a DGAPA-UNAM postdoctoral fellowship and acknowledges support from the CONEX-Plus programme funded by Universidad Carlos III de Madrid and the European Union's Horizon 2020 programme under the Marie Sklodowska-Curie grant agreement No. 801538. C. P. has received financial support from Xunta de Galicia (Centro singular de investigación de Galicia), by European Union ERDF, and by the "María de Maeztu" Units of Excellence program MDM-2016-0692 and the Spanish Research State Agency.

This study analyzes polypropylene and its lignocellulosic waste composition. Two types of wheat waste such as wheat sieves and wheat husk were used. Due to the increase of compatibility with the PP matrix, the surface of waste particles was silylated with HMDS by the chemical vapor deposition method. The effect of the surface changes on the lignocellulosic waste structure and properties was investigated and analyzed by using various testing methods. The wheat waste-filled PP composite was prepared by using injection molding. It was obtained that silylation increases waste particles interaction at the interface. Therefore, the strength of the PP composition increases. The management aspect of the wheat waste-filled PP composition was analyzed and the probability for manufacturing the new wheat waste-filled PP product was carried out. This research was carried out for the implementation of the activity of project no. J05-LVPA-K-04-0045 "Development of Innovative Plastic and Other Additive Composite with Distinctive Physical and Chemical Properties" which is provided by European Regional Development Fund according to the 2014-2020 'Operational Program for the European Union Funds Investment ' under measure No.J05-LVPA-K "Intellect Joint Science-Business Projects" (Coordinator UAB Vilkritis, the period of implementation 28-02-2019 - 27-02-2021).

Analysis of renal diffusion-weighted imaging (DWI) data to derive markers of tissue properties requires careful consideration of the type, extent, and limitations of the acquired data. Alongside data quality and general suitability for quantitative analysis, choice of diffusion model, fitting algorithm, and processing steps can have consequences for the precision, accuracy, and reliability of derived diffusion parameters. Here we introduce and discuss important steps for diffusion-weighted image processing, and in particular give example analysis protocols and pseudo-code for analysis using the apparent diffusion coefficient (ADC) and intravoxel incoherent motion (IVIM) models. Following an overview of general principles, we provide details of optional steps, and steps for validation of results. Illustrative examples are provided, together with extensive notes discussing wider context of individual steps, and notes on potential pitfalls.This publication is based upon work from the COST Action PARENCHIMA, a community-driven network funded by the European Cooperation in Science and Technology (COST) program of the European Union, which aims to improve the reproducibility and standardization of renal MRI biomarkers. This analysis protocol chapter is complemented by two separate chapters describing the basic concepts and experimental procedure.

Approaching Bosnia and Herzegovina to European Union is requesting the harmonization of business not just in private but also in public sector with European models. The public sector is required to realize goals with lower costs. Traditional measuring of success, implementing the budget according to the scheduled one, are moving to efficiency and effectiveness in offering public services. Aiming to bring high-quality political, economic and social decisions but also appraising the responsibility of public managers, it is asserted to create suitable government accounting system which will present information about governmental activities in whole. This goal may be realized only by accepting accrual accounting bases. The system of financial reporting, which is the product of accounting system, should present information according to international accounting and statistic systems. On the base of these information, we can appraise the state development, compare it to other states, enable fiscal analysis and the viability of government activities and their influence to the rest of the economy. The challenges which global economic depression is placing to states, are additionally underlining the necessity of creating governmental accounting system based on accrual accounting in order to, through effective decisions of public managers, reduce fiscal unloading of population and economy.

This study analyzes polypropylene and its lignocellulosic waste composition. Two types of wheat waste such as wheat sieves and wheat husk were used. Due to the increase of compatibility with the PP matrix, the surface of waste particles was silylated with HMDS by the chemical vapor deposition method. The effect of the surface changes on the lignocellulosic waste structure and properties was investigated and analyzed by using various testing methods. The wheat waste-filled PP composite was prepared by using injection molding. It was obtained that silylation increases waste particles interaction at the interface. Therefore, the strength of the PP composition increases. The management aspect of the wheat waste-filled PP composition was analyzed and the probability for manufacturing the new wheat waste-filled PP product was carried out. This research was carried out for the implementation of the activity of project no. J05-LVPA-K-04-0045 "Development of Innovative Plastic and Other Additive Composite with Distinctive Physical and Chemical Properties" which is provided by European Regional Development Fund according to the 2014-2020 'Operational Program for the European Union Funds Investment ' under measure No.J05-LVPA-K "Intellect Joint Science-Business Projects" (Coordinator UAB Vilkritis, the period of implementation 28-02-2019 - 27-02-2021).

The discursive reality of Brexit had its effects on the discourse of the British Conservative Party which is important as the latter plays a key role in the process of making political decisions. The article discusses the components of the British national identity linked with the UK's membership in the European Union and Brexit as a political process. The UK's case is unique as it allows us to trace the identity transformation during the process of withdrawal from this integration group. The author chooses the constructivist approach and post-positivist discourse analysis as the main method. The paper studies the speeches of conservative politicians and parliamentary debates to analyze the changes in the discourse of the Conservative Party during the terms of the UK's last three prime ministers. The discursive layers are highlighted: basic concepts, basic political orientations and extratextual ideological constructions used by conservative politicians to construct reality. The author traces the transformation of ideological constructions of the conservative party's discourse and consecutive changes in the significance of individual elements of the British national identity in the discourse. The paper examines relations between British and European identities, between the images of Britain and the EU in the discourse of British conservatives.

Identifying how R-loops are generated is crucial to know how transcription compromises genome integrity. We show by genome-wide analysis of conditional yeast mutants that the THO transcription complex, prevents R-loop formation in G1 and S-phase, whereas the Sen1 DNA-RNA helicase prevents them only in S-phase. Interestingly, damage accumulates asymmetrically downstream of the replication fork in sen1 cells but symmetrically in the hpr1 THO mutant. Our results indicate that: R-loops form co-transcriptionally independently of DNA replication; that THO is a general and cell-cycle independent safeguard against R-loops, and that Sen1, in contrast to previously believed, is an S-phase-specific R-loop resolvase. These conclusions have important implications for the mechanism of R-loop formation and the role of other factors reported to affect on R-loop homeostasis. ; This work was supported by grants from Spanish Ministry of Economy and Competitiveness (BFU2016-75058-P), European Research Council (ERC) Advanced Investigator Grant (ERC2014 AdG669898 TARLOOP), and the European Union (FEDER). M.S.M.-A. and M.E.S.-O. were holders of predoctoral training grants from the Spanish Ministry of Education, Culture and Sport and the Spanish Ministry of Economy and Competitiveness, respectively.

Environmental Impact Assessment (EIA) is applied to infrastructure and other large projects. The European Union EIA Directive (2011/92/EU as amended by 2014/52/EU) requires EIAs to consider the effects that a project might have on human health. The International Association for Impact Assessment and the European Public Health Association prepared a reference paper on public health in EIA to enable the health sector to contribute to this international requirement. We present lessons from this joint action. We review literature on policy analysis, impact assessment and Health Impact Assessment (HIA). We use findings from this review and from the consultation on the reference paper to consider how population and human health should be defined; how the health sector can participate in the EIA process; the relationship between EIA and HIA; what counts as evidence; when an effect should be considered 'likely' and 'significant'; how changes in health should be reported; the risks from a business-as-usual coverage of human health in EIA; and finally competencies for conducting an assessment of human health. This article is relevant for health authorities seeking to ensure that infrastructure, and other aspects of development, are not deleterious to, but indeed improve, human health.

This article reviews rehabilitation programs in Barcelona, focusing on aspects such as the intervention model, actual public investment, and results. Programs of this type are not exclusive to Barcelona; however, similar examples can be found in other European cities, especially where European Union (EU) funding is present. After analyzing these models, we reached a series of general conclusions that may be of interest. Thus, an eminently practical and reflective analysis is presented, aimed at technicians and those responsible for the design of intervention policies in urban regeneration. Rehabilitation programs are increasingly focused on vulnerable settings, and in this context, the participation and service function of public administrations are particularly relevant. The general model for rehabilitation subsidies rarely takes into account the specific characteristics of disadvantaged urban settings, as the article will show. After analyzing the different policies presented in this research, we identified two essential requirements: detailed knowledge of the affected neighborhood, and ongoing evaluation of the development of programs—beyond simple management indicators—so negative effects can be corrected in time such as gentrification, real estate speculation, and other by-products that the intervention itself can promote. This study confirms that not all public investments have the expected results.

For decades antibiotics have been used in poultry rearing to support high levels of production. Nevertheless, several problems have arisen because of the misuse of antibiotics (i.e., antibiotic resistance, residues in animal products, environmental pollution). Thus, the European Union (EU) as well as the European Food Safety Authority (EFSA) promote action plans to diminish the use of antibiotics in animal production. Alternatives to antibiotics have been studied. Polyphenols (PPs) or organic acids (OAs) seem to be two accredited solutions. Phenolic compounds, such as phenols, flavonoids, and tannins exert their antimicrobial effect with specific mechanisms. In contrast, short chain fatty acids (SCFAs) and medium chain fatty acids (MCFAs), the OAs mainly used as antibiotics alternative, act on the pathogens depending on the pKa value. This review aims to collect the literature reporting the effects of these substances applied as antimicrobial molecules or growth promoter in poultry feeding (both for broilers and laying hens). Organic acids and PPs can be used individually or in blends, exploiting the properties of each component. Collected data highlighted that further research needs to focus on OAs in laying hens' feeding and also determine the right combination in blends with PPs.