Suchergebnisse

This paper has two main objectives. The first is to show changes in the levels of unemployment and unemployment rates in Poland and other European Union countries and to explain why the Polish rates are relatively high. The second is to analyse the structure of unemployment by gender, age, levels of education, and duration of unemployment. In order to assess the Polish unemployment structure it is compared with the analogous structures in the other European Union countries. The analysis will indicate the groups of the labour force with high risk of unemployment. Among the groups of high risk of unemployment are women, youth, people with low skills, and the long-term unemployed.

Motivation: In the face of globalisation and free exchange of goods in the European Union, information regarding the mechanism of the functioning of one of the basic sales taxes requires constant update. Therefore, it is necessary to have knowledge of using VAT in the Polish tax system with respect to solutions implemented and used in the neighbouring countries. Although the European Union aims at harmonisation of tax systems functioning in its countries, differences can still be observed not only in the scales and tax rates.Aim: The aim of the article is to compare goods and services tax functioning in Poland with selected EU member countries in the years 2007–2017. Particular emphasis is put on regulations concerning tax functioning as well as current rates in selected European Union countries i.e.: Germany and Great Britain, and Poland and Lithuania, also the role of the tax in the budget revenue system is presented.Results: Countries with stabilised economies (Great Britain and Germany) are characterised by less dynamic changes of tax rates, of the tax revenue structure or of tax revenue amount in relations to GDP. They are also characterised by a significant increase in revenue due to goods and services tax, but by a simultaneous smaller contribution in total tax revenue. Countries with developing economies in contrast (Poland and Lithuania) are characterised by significant dynamics, which was particularly visible during the world economic crisis. The contribution of goods and services tax in the tax revenue structure is higher, as are this tax rates.

Motivation: In the face of globalisation and free exchange of goods in the European Union, information regarding the mechanism of the functioning of one of the basic sales taxes requires constant update. Therefore, it is necessary to have knowledge of using VAT in the Polish tax system with respect to solutions implemented and used in the neighbouring countries. Although the European Union aims at harmonisation of tax systems functioning in its countries, differences can still be observed not only in the scales and tax rates.Aim: The aim of the article is to compare goods and services tax functioning in Poland with selected EU member countries in the years 2007–2017. Particular emphasis is put on regulations concerning tax functioning as well as current rates in selected European Union countries i.e.: Germany and Great Britain, and Poland and Lithuania, also the role of the tax in the budget revenue system is presented.Results: Countries with stabilised economies (Great Britain and Germany) are characterised by less dynamic changes of tax rates, of the tax revenue structure or of tax revenue amount in relations to GDP. They are also characterised by a significant increase in revenue due to goods and services tax, but by a simultaneous smaller contribution in total tax revenue. Countries with developing economies in contrast (Poland and Lithuania) are characterised by significant dynamics, which was particularly visible during the world economic crisis. The contribution of goods and services tax in the tax revenue structure is higher, as are this tax rates.

Published in 1997, this book traces the development of European Food Aid Policy from its inception in the 1960s through to the 1990s. This covers the change from a surplus disposal programme in the early days to the present policy. The European Food Aid Policy is one of the few areas of development policy that is European rather than national in character. John Cathie therefore also examines the links forged with non-governmental organizations at an international level, for food aid and humanitarian operations.

PURPOSE: The purpose of this paper is an explanation of an independency or dependency of particular countries of the European Union on food imports in spite of the fact that EU is net exporter of food. Moreover, the author considers an influence of the coronavirus pandemic on changes of positions of particular EU member-countries in the international trade of food, drinks and tobacco (named food in this article). ; DESIGN/METHODOLOGY/APPROACH: The design is finding the influence of the recession of 2020 caused by the corona pandemic on changes of food exports and imports of particular EU countries and perspectives. The research method is a describing political-economic analysis that bases on statistical data. The approach covers a description of relatively stable positions of particular EU countries in international trade of food including importance of food in their exports and imports of all products. ; FINDINGS: There were ten net exporters in food in EU in 2016. Most important of them were, The Netherlands, Spain, Poland, France, and Denmark. The first four countries did not change their positions in 2016-2019. However, the quantity of EU net exporters rose to thirteen countries in 2019. EU food surplus increased in spite of the pandemic and recession in 2020. Spain and Poland increased their food trade surplus in 2020 significantly. Britain, the first EU net importer in food leaved European Union on 31 January 2020. Germany advanced from second to first position of the EU net importer of food in 2020. The corona virus pandemic in 2020 did not cause big changes on the position of EU net exporters and had a small influence on the EU international trade in food. ; PRACTICAL IMPLICATIONS: The result can be considered to elaborate the short-term and longterm EU agricultural and trade policy. ; ORIGINALITY/VALUE: Original research paper. ; peer-reviewed

1. Introduction -- Jack Beatson and Takis Tridimas -- 2. Member State Liability in Damages for Breach of Community Law: An Assessment of the Case Law -- Takis Tridimas -- 3. Taking Article 215(2) EC Seriously -- Walter van Gerven -- 4. State Liability in Damages following Factortame III: A Remedy Seen in Context -- Peter Oliver -- 5. Liability of Member States in Damages and the Community System of Remedies -- Piet Eeckhout -- 6. The Domestic Liability of Public Authorities in Damages: Lessons from the European Community? -- Paul Craig -- 7. Rebirth of the Innominate Tort? -- Mark Hoskins -- 8. Give and Take: Cross-Fertilisation of Concepts in Constitutional Law -- Eivind Smith -- 9. The Constitution and the Justification of Judicial Power -- Ivan Hare -- 10. Developments in Italian Administrative Law through Cross-fertilisation -- Luisa Torchia -- 11. Mechanisms for Cross-fertilisation of Administrative Law in Europe -- John Bell -- 12. Transplantation and Cross-fertilisation in European Public Law -- John W. F. Allison -- 13. Epilogue: Recent Developments in the Law relating to State Liability in Damages -- Takis Tridimas

Der Iran steht aufgrund seines Atomprogramms seit fast einem Jahrzehnt im Zentrum der Aufmerksamkeit der Weltöffentlichkeit. Wirtschaftssanktionen waren und sind dabei die Hauptinstrumente, mit denen zahlreiche Staaten versuchen, den Iran zu beeinflussen. Durch kontinuierliche Veränderungen und Verschärfungen hat sich so ein komplexes Regime, bestehend aus Sanktionen der Vereinten Nationen, der Europäischen Union sowie einzelner Staaten entwickelt. Die Arbeit widmet sich der Überprüfung der Rechtmäßigkeit dieses Regimes im Lichte des Völker- und Europarechts. Die Maßnahmen gegen den Iran dienen zudem als Anknüpfungspunkt, um den Blick auf die rechtlichen Rahmenbedingungen, Rechtsgrundlagen und Grenzen der Verhängung von Wirtschaftssanktionen insgesamt zu weiten. Due to its nuclear program, Iran is in the center of world attention for almost a decade. Economic sanctions were and are the principal means by which many states are trying to influence Iran. Through continuous changes and exacerbations produced a complex regime consisting of sanctions imposed by the United Nations, the European Union and individual states. The present work is dedicated to the review of the legality of that regime in the light of public international and European law. At the same time, the measures against Iran also serve as a starting point for a wide view of the legal framework, legal bases and limits of economic sanctions as a whole. Reihe Nomos Universitätsschriften - Recht - Band 861.

This book traces the positions of national partisan actors towards the development of the European polity in an in-depth comparative analysis covering all member states of the European Union over a period of 60 years. The author examines the approach of the social democratic, radical left, liberal, Christian democratic and radical right party families, eliciting a comprehensive analysis of partisan positions on European integration. Demonstrating that attitudes and programmatic changes towards European integration must be understood both as the product of long-term ideological traditions and d

"This book brings together the expertise of economists, legal scholars, political scientists, and sociologists in order to integrate diverse perspectives and a broad range of analytical tools in the conceptualisation of labour mobility. It examines how variably the question of labour mobility has translated into the policies, laws, and norms through which the EU as a whole is governed. The contributions focus on the actors - European and national officials, experts, trade union and employers' organisations - and on instruments implemented by institutions and political organisations - European Agency, coordination systems, European Job Mobility Portal (EURES) - to increase and support mobility within the European Union. This book will be of key interest to scholars and students of European/EU studies, migration studies, labour studies, political sociology, and more broadly to comparative politics"--

During the seminar Dr Åsa Hansson (Department of Economics, Lund University, Sweden) discussed recent attempts made by international organizations such as OECD, G20 and EU and individual countries to make capital taxation possible. For instance, the number of countries that have agreed to exchange information about capital investments has increased drastically and means to shifts profits to low-tax countries have become harder. The attempts are welcome and improve the possibilities to tax capital but come at costs. Research shows that international coordination works best if all countries agree and gain from the coordination. This is unlikely to happen and small countries located far from the centre are likely to lose the most from coordination. ; N/A