Search results for "Union"

Les frontières de l'Espace de Liberté, Sécurité et Justice en matière familiale

2012

Nombre de pages de l'ouvrage: 288 pages; International audience

THE INTERNATIONAL UNION OF ANGIOLOGY: AN INTERNATIONAL AND MULTINATIONAL SOCIETY BETWEEN TRADITION AND INNOVATION

2006

THE INTERNATIONAL UNION OF ANGIOLOGY: AN INTERNATIONAL AND MULTINATIONAL SOCIETY BETWEEN TRADITION AND INNOVATION

SMALL BUSINESS SUPPORT POLICY IN LATVIA

2016

Economic growth is the important factor for improving competitiveness and to ensure the availability of financial resources at all stages of business development. The authors explore European Union activities to promote the development of small and medium enterprises, the Latvian business environment, the regulatory framework, the accounting regulatory framework for small and medium enterprises. The research study included an assessment of the business environment in the international context for the years 2010 – 2016, national support programmes providing financial resources, their availability and tax policy guidelines for small and medium enterprises. The research study results are summa…

A Strategic Management Approach to the Problems of EU taxation

2004

This paper adopts a strategic management approach (objectives, strategy, structure, control) to the study of the European Union's taxation problems. Union of States have some strengths vis-a-vis individual States. However, to ensure that all States benefit, they need constant redistribution. As opposed to fiscal problems of unitary states, Unions of States have additional problems related to their differentiated organizational form, and hence they need integrating control mechanisms. This paper studies the EU taxation in view of the above notions common to the literature on fiscal federalism. We find that a strategic management approach can be applied to highlight the problems of taxation i…

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/1…

2016

This article deals with the decision taken by the Court of Justice of the European Union in Miljoen and others (Joined Cases C-10/14, C-14/14 and C-17/14), in respect of which the Third Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 17 September 2015, following the Opinion of Advocate General Jaaskinen of 25 June 2015. The cases concern the taxation of dividends received by individual and corporate non-resident taxpayers. They answer several questions in respect of the appropriateness of levying dividend withholding taxes, such as the need to allow for an offset against ordinary income tax, the deductibility of related costs and the relevance of an off…

Digital age and corporate taxation. European Union on the way to create a unilateral digital taxation regime

2019

The digitalization of the economy has rapidly changed the outlook of the business models today. It is no longer necessary for an entity to be located within a country to generate enormous amounts of revenues deriving from it. At the same time, the corporate taxation principles have not changed in order to adopt to this situation- when establishing the place of taxation they do not take into the consideration where the consumers are located. Thereby, an unfair treatment towards Member States has been created as today large revenues for big tech companies can be created within their territory without having a burden to pay a tax. Answering to the global discussion the European Commission has …

The Contribution of Technological Change on EU’s Exports Performance

2013

Agricultural Residue Management for Sustainable Power Generation: The Poland Case Study

2021

The European Union has set targets for renewable energy utilization. Poland is a member of the EU, and its authorities support an increase in renewable energy use. The background of this study is based on the role of renewable energy sources in improving energy security and mitigation of climate change. Agricultural waste is of a significant role in bioenergy. However, there is a lack of integrated methodology for the measurement of its potential. The possibility of developing an integrated evaluation methodology for renewable energy potential and its spatial distribution was assumed as the hypothesis. The novelty of this study is the integration of two renewable energy sources: crop residu…

Unintended Effects of Energy Efficiency Policy: Lessons Learned in the Residential Sector

2021

The European Union has set an ambitious goal to tackle climate change, and energy efficiency in the residential sector is among the measures required to close the gap between targeted and actual greenhouse gas emissions. While different policy tools have been applied, the diffusion rate of these measures remains low. A system dynamics simulation model of the residential sector was developed to assess the advantages and drawbacks of energy efficiency policy in the multi-family building sector based on experience accumulated over the last twelve years in Latvia. The model was validated in expert group model building sessions and with historical trends. Simulating the model, a hypothesis was t…

The EU-project United4Health: User-centred design of an information system for a Norwegian telemedicine service.

2015

Introduction Organizational changes of health care services in Norway brought to light a need for new clinical pathways. This study presents the design and evaluation of an information system for a new telemedicine service for chronic obstructive pulmonary disease patients after hospital discharge. Methods A user-centred design approach was employed composed of a workshop with end-users, two user tests and a field trial. For data collection, qualitative methods such as observations, semi-structured interviews and a questionnaire were used. Results User workshop’s outcome informed the implementation of the system initial prototype, evaluated by end-users in a usability laboratory. Several us…