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.
Porezni sistem BiH predstavlja jedan od ključnih nositelja u održavanju stabilnosti i poticanju razvoja gospodarstva BiH. PDV prevare nisu ozbiljna prijetnja samo za prihode države BiH nego i za funkcioniranje cjelokupnog tržišta, pa se može reći da su to specijalni oblici kriminala, koji nanose veću materijalnu, odnosno finansijsku štetu nego klasični kriminal i predstavljaju izuzetno društveno opasno ponašanje fizičkih ili pravnih lica. Borba protiv PDV prevara i općenito prevara po osnovu neizravnih poreza u svim porama sistema, a posebno u tužiteljstvu i policiji, neophodan je uvjet za opstanak sistema. Vršenje kaznenih djela iz oblasti neizravnih poreza može biti podstaknuto nekažnjavanjem ili nedovoljnim kažnjavanjem, što veoma brzo može dovesti do bogaćenja određenih slojeva društva koji postaju elita u ekonomskom i političkom životu. Takvi slojevi društva prvenstveno su loša slika i loši predstavnici naše države jer takvim postupanjem upućuju na ponašanja puna ličnih interesa i vode zemlju ka putu egoizma, što nikako ne bi trebalo predstavljati ideal kojem treba težiti, već upravo suprotno. Jedino odlučna borba, uz primjenu i preventivnih i represivnih metoda suzbijanja prijevara, u kojoj nema mjesta za nedodirljive, treba postati kategorički imperativ ponašanja i djelovanja. ; Tax system of Bosnia and Herzegovina /BiH/ is one of the key factors in keeping the stability and incitement of BiH economy development. VAT frauds are not serious threat just to the incomes of the BiH state but also for functioning of entire market, so we can say that those are special forms of crimes, which cause more material i.e. financial damage than classic crimes and represent extremely socially dangerous behavior of natural persons or legal entities. The fight against VAT frauds, and frauds in general, based on the indirect taxes in all aspects of the system, and especially in the prosecution and the police is necessary requirement for survival of the system. Committing indirect taxes felonies can be incited by non-punishment or insufficient punishment, which in a short time period can bring to enrichment of certain levels of society that become elite in economic and political life. Such levels of society priory give poor image and poor representatives of our state, because with such behavior the same are indicating the behaviors full of personal interests and are leading the country toward the egoism, which should not represent an ideal to reach for at all but quite the opposite. Only the strong fight, with application of preventive and repressive methods of preventing the frauds, in which there are no untouchables, should priory become a categorical imperative in behavior and action.
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
