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El presente trabajo analiza la controvertida figura de los impuestos de salida (exit taxes), que en la actualidad aplican los Estados miembros sobre las personas físicas y jurídicas cuando éstas abandonan la residencia en su territorio. La variada tipología de estos gravámenes y el hecho de que el Tribunal de Justicia de la Unión Europea no haya prohibido su exigibilidad, siempre y cuando respeten determinados cánones de proporcionalidad, explica la problemática actual en torno a su exacción y la existencia de algunos interrogantes a los que a través de este artículo se intenta dar respuesta. El notable incremento de la movilidad transfronteriza, en un contexto cada vez más globalizado, revela cómo las normas tributarias siguen representando, todavía hoy, importantes obstáculos a las libertades de circulación y establecimiento en la Unión Europea. Se trata, en definitiva, de un debate abierto, a la espera de la deseable acción legislativa europea y de una mayor implicación de las organizaciones internacionales al respecto.

19 pages. --Acta del coloquio: "Conflictivitat i vies de solució a la Mediterrània Medieval" ; [CT] Aquest treball té com a finalitat estudiar els diferents sistemes utilitzats en els segles XIII i XIV pels sobirans catalanoaragonesos per tal d'evitar el desencadenament de les temudes cartes de marca o de represalia que els governs de les nacions concedien a un dels seus súbdits per a confiscar els béns dels ciutadans de l'estat estranger del qual havia sofert un greuge. Els sobirans catalanoaragonesos tractaren d'impedir que les marques que els rei de França decretaren contra la Corona d'Aragó fossin evitades. Per això utilitzaren tres vies: 1. Les negociacions diplomàtiques amb la cort francesa. 2. La instauració d'un impost sobre les mercaderies, amb la recaptació del qual poder compensar els perjudicats. 3. La indemnització dels perjudicats utilitzant els recursos de la propia Corona catalanoaragonesa. ; [EN] This paper has as its aim the study of the different systems used in the XIII and XIV centuries by the Catalano- Aragonese sovereigns to avoid the dreaded letters of warrant or reprisal issued by the governments of various nations. These were granted to one of their subjects to allow him to confiscate property belonging to the citizens from the foreign state which had suffered the wrong. The Catalano- Aragonese sovereigns tried to avoid the letters of warrant decreed against the Crown of Aragon by the kings of France. They used three ways to achieve this: 1. By diplomatic negotiations with the French Court. 2. By the institution of a tax on the merchandise, with which they could compensate those who had been wronged. 3. By the indemnification of the person wronged through the recourses available to the Catalano-Aragonese crown itself. ; El present estudi s'insereix dins del Projecte d'Investigació "La Corona de Aragón en el Mediterráneo medieval: puente entre culturas, mediadora entre Cristiandad e Islam" (Ref. HUM2007-61131), subvencionat pel Ministeri de Ciència i Innovació ; Peer reviewed

The survey consists of two parts: 1. Post-election survey within the international comparative study which has been working for several decades under the title Comparative Studies of Electoral Systems (CSES, www.cses.org). In 2016, it was the implementation of Module 4 focused - in addition to standard electoral questions - on issues of redistribution. 2) survey within the frame of the International Social Research Program (ISSP, www.issp.org http://www.issp.org), namely module Role of the Government, implemented in Slovakia for the second time, the first one was in 2008. Both parts have joint socio-demographic identification variables. Post-election survey is focused on broad variety of factors related to electoral decision - the perception of political parties and their leaders, the satisfaction with democracy, evaluation of economic development, and aspects of election campaign. The Role of Government survey is focused on attitudes to government's competences, in general and specifically in relation to other actors - NGOs, private sector, church organizations and alike. Several questions deal with the public views on corruption, responsiveness, tax policies, interest in politics and other.
The survey also includes several questions that in the form of "split ballot" experimentally verify the validity of questions frequently used in the surveys, as well as scales and responses´ alternatives. These so-called "methodological experiments" are included in all data collections conducted within the APVV-14-0527 project, their results will be elaborated in a separate study.