Review of European and Comparative Law最新文献

{"title":"Regional investment aid in Poland and Czechia","authors":"D. Wróblewska","doi":"10.31743/recl.13960","DOIUrl":"https://doi.org/10.31743/recl.13960","url":null,"abstract":"The European Commission aims to ensure the transparency of aid granted by individual member states, and the simplest and most transparent instrument of support, next to grants, are tax relief. In both Czechia and Poland, investment incentives for new investments include regional aid in the form of tax relief in income tax – this includes income tax exemptions in Poland, and income tax relief in Czechia, as well as property tax exemptions in both countries. The purpose of this article is to compare the scope and conditions for receiving regional investment aid by entrepreneurs in these countries.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120809966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?","authors":"Petra Hrubá Smržová","doi":"10.31743/recl.13953","DOIUrl":"https://doi.org/10.31743/recl.13953","url":null,"abstract":"The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020.1 It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116487859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EU proposal for a Carbon Border Adjustment Mechanism: an advanced tool to combat ‘carbon leakage’ , a new EU own resource of ‘moral suasion’ for third Countries?","authors":"Gianluca Selicato","doi":"10.31743/recl.13920","DOIUrl":"https://doi.org/10.31743/recl.13920","url":null,"abstract":"With the proposal for a Regulation of the European Parliament and of the Council establishing a Carbon Border Adjustment Mechanism (CBAM) adopted on July 14, 2021 by the European Commission, it begins to reach the heart of the global debate on the opportunity to adopt mechanisms to combat the phenomenon of ‘carbon leakage’, that is the attempt to evade existing carbon pricing systems through the delocalization of the most polluting activities. In this way, the European Union demonstrates its serious intention to strengthen actions against climate change and to identify customs taxation as an instrument to guide the choices of its trading partners and, therefore, of the major world economies. The precautions adopted in the application of the CBAM and the long transitional period before its entry into force, however, prevent the full appreciation of its potential repercussions (also) in terms of the new own resource of the European budget.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125173938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Alignment of Taxation and Sustainability : might the Digital Controls of Non-Financial Information Become a Universal Panacea?","authors":"M. A. Grau Ruiz","doi":"10.31743/recl.14118","DOIUrl":"https://doi.org/10.31743/recl.14118","url":null,"abstract":"There are certain trends that are already affecting –or will soon inevitably affect, the evolution of the tax law everywhere.These are the digitalization processes started by many tax administrations and the current challenges experienced by accounting and auditing institutions to provide reliable non-financial information. Both may offer new opportunities for fairer  taxation in the search for sustainable development. In the middle of digital and green transformations, would it be possible to better adjust the tax treatment deserved by the taxpayers in accordance with their real impacts on sustainability? Regional and global organizations are devoting efforts to ensuring some degree of homogeneity in the measures to adopt. The purpose of the following pages is to open the discussions for in-depth research in the future. The dogmatic-legal and analytical methods have been used to supplement the comparative one in carrying out the review of the current state of the art and proposed changes.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129458398","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Role of Energy Taxation in Terms of Achieving Climate Neutrality","authors":"Dóra Lovas","doi":"10.31743/recl.13905","DOIUrl":"https://doi.org/10.31743/recl.13905","url":null,"abstract":"The energy tax is a type of environmental tax. In addition to its ability to generate revenue for the central budget, it is important that it can have a major impact on the achievement of the European Union’s significant but not legally binding objectives in the field of energy policy and climate change. The role of the energy tax is gradually increasing, partly due to the growing importance of environmental considerations in certain policies, on the other hand, the EU attaches great importance to the harmonization of these tax rules, as almost 75% of environmental taxes in integration come from the energy sector, so the role of energy taxes in environmental taxation and policy is also important. The EU wants to reduce its greenhouse gas emissions by 55% by 2030 and achieve full climate neutrality by 2050, as set out in the Green Agreement Communication. Aiming to achieve these goals, the European Commission has adopted the so called ‘Fit for 55’ package of proposals on climate protection, which, in addition to several measures, states the need of the amendment of the Energy Tax Directive (hereinafter: Energy Tax Directive, the Directive). The reason for this is that, in its current form, it is not in line with climate protection goals, as it does not encourage the reduction of greenhouse gas emissions and energy efficiency.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132527810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"taxation of ‘intangible’ innovation: the Patent Box in Europe and the Italian case","authors":"Lucrezia Valentina Caramia","doi":"10.31743/recl.13919","DOIUrl":"https://doi.org/10.31743/recl.13919","url":null,"abstract":"“Patent Box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in several countries since 2000. This paper, through a comparative analysis, compares the Patent Box adopted in three different European jurisdictions, which are distinguished by the particular attractiveness of their tax systems, and then focuses on the peculiar case of the Italian Patent Box. Art. 6, D.L. of 21 October 2021, n. 146, in fact, introduces the new discipline of the Patent Box, a preferential taxation mechanism of income from the direct and indirect use of certain intangible assets which, only two months later, has already undergone further and important changes by art. 1, comma 10, of L. 30 December 2021, n. 234: this disruption requires considering the causes of the legislative intervention and, therefore, the structure of a tax promotion mechanism that has already received relevant consideration in the OECD.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132066509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax withholding by the remitter based on the example of the lump-sum corporate income tax (WHT) – selected issues","authors":"Beata Kucia-Guściora, Rafał Piszel","doi":"10.31743/recl.13884","DOIUrl":"https://doi.org/10.31743/recl.13884","url":null,"abstract":"This article deals with the role and responsibility of the remitter in corporate income tax with respect to the socalled “withholding tax” (WHT) levied on income earned by non-residents. The authors focused their considerations on establishing the relationship between the statutorily defined standard obligations of the remitter and the implemented activities of this entity in relation to WHT. The subject is important due to international aspects of taxation of cross-border income not only on the basis of Polish corporate income tax regulations, but also with double taxation treaties and exemptions in withholding tax implemented from EU directives in mind. The answer to the research questions posed included tax, fiscal and penal, as well as international and EU aspects. The research thesis is that the obligation to collect tax under the WHT constitutes for the remitter “sui generis” right to perform this collection, and does not have the character of an absolute obligation constituting its subjectivity as a remitter. The analysis of the legislation, case law and literature, through the application of the legal-dogmatic method, has shown that the failure of the tax remitter to collect the tax is not a barrier to the filing a tax refund or overpayment claim by the tax remitter, and in fact constitutes an active legitimacy. The findings of the article are of practical significance for non-residents from the EU and third countries (from outside the EU) obtaining so-called passive income in Poland.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125023156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Disinformation regarding COVID-19 in light of the priorities of the European Commission and the legal regulations binding and currently drafted in Poland","authors":"L. K. Jaskuła","doi":"10.31743/recl.13539","DOIUrl":"https://doi.org/10.31743/recl.13539","url":null,"abstract":"\u0000\u0000\u0000\u0000Disinformation regarding the COVID-19 pandemic is a global phenomenon. It constitutes a threat to the values protected under the law, health in particular. The primary issue tackled in “Disinformation regarding COVID-19 in the light of priorities of the European Commission and the legal regulations binding and currently drafted in Poland” paper is an attempt at answering the following question: Is eliminating COVID-19 disinformation from public space possible in light of the priorities of the European Commission and the legal regulations already effective and currently being drafted in Poland? The analyses conducted under the paper lead to the conclusions that the provisions currently regulating freedom of expression theoretically constitute a basis for eliminating disinformation from public space but are, in practice, not very effective. This leads to the need for searching for other, more effective legal instruments in this field, both on the level of European Union law making and domestic legislation. Although we may speak of a consensus concerning assessment of the very phenomenon of disinformation the legislative and practical actions taken, both on the domestic level and the European Union level, enable us to indicate substantial and frequently disturbing differences regarding shifting the aspects emphasized by legislation. As compared to the proposed solutions drafted by the European Commission and the drafts of domestic acts, the vastly different approach to the idea of controlling disinformation is clearly visible. Therefore, it must be stated that such circumstances will lead to development of varied legal effects of the drafted regulations that will decide, among other issues, the practical effectiveness or lack thereof in the case of the drafted solutions. In the course of the analysis of the issue constituting the subject of this paper we should concurrently bear in mind that freedom of expression is one of the principles in a democratic state governed by the rule of law.\u0000\u0000\u0000\u0000","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116898867","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"So-called “dangerous prisoners” – selected issues from the perspective of individual’s rights protection","authors":"Monika Kotowska, Justyna Karaźniewicz","doi":"10.31743/recl.12985","DOIUrl":"https://doi.org/10.31743/recl.12985","url":null,"abstract":"\u0000\u0000\u0000\u0000The issue of “dangerous” prisoners is of utmost importance, mainly regarding the restrictions imposed on offenders of this category. The restrictions in question introduce significant limitations of the statutory rights of individuals and alter the purposes of the penalty of deprivation of liberty. For this reason, it is necessary to align the Polish law, and above all penitentiary practice, with the international standards of human rights protection. This paper analyses both the Polish legislation and practice in terms of the qualification and treatment of “dangerous” prisoners . The paper points to the obscurity of certain legal regulations and the broad limits of discretion in applying and extending “dangerous prisoner” status. Furthermore, the paper evaluates the concept of distinguishing the category of “dangerous prisoners” and the operation of “N” wards from the perspective of the impact that such heightened isolation exerts on the individual, but also on the society and the penal institution .\u0000\u0000\u0000\u0000","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132964004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"British Nationality and Borders Bill and the international protection of refugees in the light of the concept of community interest in international law","authors":"Dagmara Kuźniar","doi":"10.31743/recl.13560","DOIUrl":"https://doi.org/10.31743/recl.13560","url":null,"abstract":"\u0000\u0000\u0000\u0000The crisis that Europe faced in 2015 has never been resolved and countries have adopted different strategies to deal with the influx of migrants . Some of them raise serious legal doubts for good reason. One of the new national solutions currently in the process of passing is the new migration plan announced by the United Kingdom in the Nationality and Borders Bill last year. The aim of the reform is to improve the British asylum system and to fight effectively illegal immigration and people smuggling.The aim of the article is to present the most important assumptions of the British reform in the field of grant- ing refugee status. The analysis would allow to assess the compliance of the designed solutions with international obligations, the fulfilment of which should form the basis of the asylum policy of each State being a party to the 1951 Convention relating to the Status of Refugees. The main aim of the article, however, is to draw attention to the fact that the international protection of refugees should be equated with community interests and referring to the individual interest of the State is an erroneous and dangerous assumption.\u0000\u0000\u0000\u0000","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133770412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}