Suchergebnisse

Referral to the CJEU for the pronouncement of preliminary rulings regarding the interpretation of European Union law cannot have a purely theoretical purpose (e.g. the Court Ordinance of October 7, 2013 in case C-82/13) but a necessarily practical one, such as to allow the national court to resolve the specific dispute with which it is vested. Therefore, knowledge of the judicial decisions pronounced by the national courts after receiving the answer to the preliminary question from the CJEU is very important to evaluate the implications of the CJEU jurisprudence in the law of the member states and the effectiveness of the dialogue between it and the national courts. Next, the decisions of the courts in Romania are presented in some cases in which the CJEU was referred with preliminary questions, respectively those that were resolved in the cases registered on its roll with no. C-62/19, C 354/18 and C 644/19.

For many pre-twentieth-century legal and political authors the crucial issue was to find the answers to the questions: Why one cannot support every claim to the right of absolute rule? and, How to curtail power and authority anyway? In this text, the author reviews the contribution of three classics of the modern debate on constitutionalism - C. H. McIlwain, C. J. Friedrich, and F. A. Hayek - whose political/legal theories represent the most glorious pages of the contemporary theory of state and rights and the comparative political systems. (SOI : PM: S. 152)

The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation. The article sums up works of different scientists, dealing with the impact of determinants on VAT efficiency. The subject of this paper is an analysis of the factors that influence the C efficiency ratio. The main objective of the paper is to analize the impact of the change in the standard rate on the ratio. Theoretical analyses of standard rates and other factors that have reflections on the VAT collection efficiency explicitly prove that there are different ways to improve the efficiency of VAT collection, and exclude an increase in the standard rate. An increase in the standard rate provides a balance of negative effects, which can be blurred by recorded tax revenues. We focused on the countries of the European Union: Bulgaria, Czech Republic, Estonia, Greece, Croatia, Latvia, Hungary, Poland, Romania, Slovakia, Slovenia, Lithuania during the 2000-2016 period. These countries experienced significant changes in government during economic transformation, and where VAT is the main source of public revenues. The last section analize an increse in VAT rate and C efficiency ratio in Serbia and conteins conclusions. The paper indicates the imperfection of inadequately defined VAT rates on economic growth and development in analized countries. Based on analyses we can conclude that the increase in the standard rate have negative reflections on the VAT efficiency, and that it was one of the factors of the continuous decline in C-efficiency. ; Politika koju vodi veliki broj zemalјa u razvoju, u cilјu povećanja indirektnih poreza, otvorila je pitanje efikasnosti poreza na dodatu vrednost (PDV). Reforme poreskih sistema zemalјa u razvoju generalno uklјučuju povećanje standardnih stopa kako bi se povećao PDV, koji je glavni izvor javnih prihoda. Na taj način zemlјe u razvoju određuju efikasnost PDV-a i iznos prihoda koji se mogu prikupiti indirektnim oporezivanjem. Članak subsumira naučne radove koji se bave uticajem determinanti na efikasnost PDV-a. Predmet ovog rada je analiza faktora koji utiču na racio C efikasnosti. Glavni cilј rada je da analizira uticaj promene standardne stope na racio. Teorijska analiza standardnih stopa i drugih faktora koji utiču na efikasnost naplate PDV-a eksplicitno dokazuje da postoje različiti načini za pobolјšanje efikasnosti naplate PDV-a i isklјučuje povećanje standardne stope. Povećanje standardne stope obezbeđuje bilans negativnih efekata, koji se mogu zamagliti evidentiranim poreskim prihodima. Fokusirali smo se na zemlјe Evropske unije: Bugarsku, Češku, Estoniju, Grčku, Hrvatsku, Letoniju, Mađarsku, Polјsku, Rumuniju, Slovačku, Sloveniju i Litvaniju tokom perioda 2000-2016. Ove zemlјe su doživele značajne promene u vladi tokom ekonomske transformacije, i njima je PDV glavni izvor javnih prihoda. U poslednjoj sekciji analizira se porast stope PDV-a i koeficijenta C efikasnosti u Srbiji i daju se zaklјučci o tome. U radu se ukazuje na nesavršenost neadekvatno definisanih stopa PDV-a na ekonomski rast i razvoj u analiziranim zemlјama. Na osnovu analiza možemo zaklјučiti da povećanje standardne stope ima negativne refleksije na efikasnost PDV-a, te da je to bio jedan od faktora kontinuiranog pada C-efikasnosti.

The historical-demographic approach of family in their relationship with society with different transitory societal or community typologies is a complex initiative that needs a methodological approach including peripheral elements as well, besides a deep analysis on the central defining elements. The historical demography and other sciences, such as anthropology or history of mentalities, by directly or collaterally approaching the family, often make references to the three important moments in the individual's life: birth, marriage and death.
We have used several categories of documentary sources in our survey. We have the information on the population in north-western Romania due to the ecclesiastic notes (in the parish records or reports and the bishopric notes); on the other hand, we have the information provided by the Austrian and Austro-Hungarian state. Methodologically, the first phase of our research consisted of the preparation of the documents investigation strategy, as expected. In our research, we consider the fact that we approach the area of ecclesiastic entities, as most of our sources for the 19th century belong to the church. This imposes a stress on the confession and its importance. Besides confession, an aspect that we wish to underline is ethnicity. In our investigation on the family the main stress was laid on the survey and analysis of different marital behaviours. Through different constraints and determinisms entailed by the possibility to choose, marriage is highly relevant in establishing behavioural laws (if they ever existed!?). The dimension of the marital market corroborated with the ethno-confessional and socio-professional realities provided the particularities of the marital phenomenon.
Referring to the lay and ecclesiastic legal framework, we support the need for a flexible approach of the topic. The logic of this foray consists of the visualisation of the legal framework – rigid and impregnated with an obvious moralising discourse – on the one hand, and the image of conformism and means of adaptation of the individual, on the other hand.
The starting point of the family is marriage. If we approach marriage from the point of view of the confessional and ethnic conditioning, we get to an analysis of the mixed marriages phenomenon. In fact, the analysis of the ethno-confessional and socio-professional determinisms and of other types of community or individual conditions can be easily carried out in the case of mixed marriages. The central point of our research is the analysis of Romanians', Hungarians', and Germans' marital behaviours without ignoring the image of this phenomenon at other populations in the area.
An analysis on birth and death rate, or natural growth, is able to provide information on the impact demographic phenomena had upon family. A world where death rate was very high and where family would react through a high birth rate was undoubtedly influenced by the demographic flow. Irrespective of the society typology, divorce, concubinage, and illegitimacy (no matter their way of manifestation) were forms of social deviance leading to the dilution of family image and precepts. We do not discuss here a dilution of the traditional precepts on the family, as someone might misunderstand; it is an erosion of the idea of family in general. The "family" began to acquire other forms than the "official" ones. From the relationship of the family with the community were born mentalities, roles and social statuses. The family, its formation, the relationships between man, woman, children and relatives, as well as the relationships with the rest of the community were filtered by the "village gossip". The need for a strong solidarity that was necessary in the unfriendly conditions at the time compelled the individuals to accept the cohabitation with other members of the family (including the extended one) and with the rest of the community.