European Company and Financial Law Review最新文献_第4页

Taxation of Digital Services in the Context of Freedom to Provide Services 在自由提供服务的背景下对数字服务征税

European Company and Financial Law Review Pub Date : 2023-10-23 DOI: 10.4467/22996834flr.23.011.18595

Soňa Simić

引用次数: 0

A Legal Evaluation of the Impact of Artificial Intelligence on Outer Space Asset-Financing 人工智能对外空资产融资影响的法律评价

European Company and Financial Law Review Pub Date : 2023-10-23 DOI: 10.4467/22996834flr.23.014.18598

Klemens Katterbauer, Laurent Cleenewerck

{"title":"A Legal Evaluation of the Impact of Artificial Intelligence on Outer Space Asset-Financing","authors":"Klemens Katterbauer, Laurent Cleenewerck","doi":"10.4467/22996834flr.23.014.18598","DOIUrl":"https://doi.org/10.4467/22996834flr.23.014.18598","url":null,"abstract":"The space industry has grown significantly in importance, with more and more private companies aiming to provide services within the space environment. These include space tourism and the extensive deployment of satellites for earth monitoring, communication, and space exploration. Technological developments have accelerated the ability of private companies to provide services and establish businesses in the space area, with several new businesses providing services worldwide. With the technological advances in AI, the space area has been an essential area for AI to be deployed and the challenges it may face. The challenges with AI in the space sector and regulations in the space sector overall is the global regulatory nature of the environment. This is incredibly challenging given the significant discussion regarding national AI regulations to deal with this fast-developing area. Based on the challenging regulatory environment and associated risks, financing these new business models has presented new complexities that must be taken care of. Asset-based financing of such operations represents vital opportunities to deal with the intricate complexities of such operations and the various legal environments. While liability and other challenges have to be considered both in light of national and international regulations that may have to be taken into account, asset financing represents a very attractive option given the priority and security of the interest in the space asset. Specifically, there are various remedies given that it reduces the risk of various non-compatible regulations in order to secure their concerning asset rights. Furthermore, pre-existing third-party interests can be looked up via online registries, reducing potential risks.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"46 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135460377","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}

引用次数: 0

Towards green banking 迈向绿色银行

European Company and Financial Law Review Pub Date : 2023-10-23 DOI: 10.4467/22996834flr.23.009.18593

Maciej Mikliński

{"title":"Towards green banking","authors":"Maciej Mikliński","doi":"10.4467/22996834flr.23.009.18593","DOIUrl":"https://doi.org/10.4467/22996834flr.23.009.18593","url":null,"abstract":"The purpose of the study is to present, using the method of critical analysis of the literature, the selected issues accompanying the phenomenon of so-called \"green banking\". Green banking includes two main aspects. Internally, it manifests itself as an effort to make the operation of banks environmentally neutral. In the external aspect, i.e. the scope of banks' operation in the market, the idea of green banking is used in the selection of assets in which banks financially engage. As a result, banking institutions are becoming an important instrument for transmitting environmental policy impulses to the economy, particularly by excluding the financing of some traditional industries such as the fossil fuel industry. While the goal of climate protection itself is understandable, the manner and pace of pursuing it is no longer necessarily so. On the one hand, banks succumbing to political and social pressure are imposing pro-environmental missions on themselves, including a rapid shift away from financing the fossil fuel industry. On the other hand, such an approach results in a feedback mechanism through which the likelihood of the creation of so-called stranded assets in the financial system increases, i.e. the loss of value of bank assets previously involved in and linked to environmentally damaging industries. The magnitude of the impact of this phenomenon on the stability of the financial system is difficult to estimate, as its negative effects will not only directly affect the funds involved in certain industries but will also cause the price of commodities and thus of derivatives based on them or related to them to become unstable.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135461740","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}

引用次数: 0

Bank Gospodarstwa Krajowego Funds as Activities Distorting the Principle of Transparency of Public Finances – Selected Issues 银行Gospodarstwa Krajowego基金是扭曲公共财政透明度原则的活动-选择问题

European Company and Financial Law Review Pub Date : 2023-10-23 DOI: 10.4467/22996834flr.23.010.18594

Kamila Żmuda-Matan

{"title":"Bank Gospodarstwa Krajowego Funds as Activities Distorting the Principle of Transparency of Public Finances – Selected Issues","authors":"Kamila Żmuda-Matan","doi":"10.4467/22996834flr.23.010.18594","DOIUrl":"https://doi.org/10.4467/22996834flr.23.010.18594","url":null,"abstract":"Bank Gospodarstwa Krajowego is a Polish development bank – the only such institution in Poland. Its mission is to support the sustainable socio-economic development of Poland. The subject of activity of Bank Gospodarstwa Krajowego is the implementation of tasks related to the management of government and EU funds and programs created, entrusted or transferred to BGK on the basis of laws or concluded agreements. These are in particular tasks related to the operation of over 30 funds and programs, such as the National Road Fund or the COVID-19 Prevention Fund. The activities of the funds of Bank Gospodarstwa Krajowego affect the basic elements of public finance in Poland, e.g. the principle of openness, transparency, detail, unity or transparency. This impact is assessed rather negatively. The above does not change the fact that the funds are an instrument that makes the financial economy more flexible, the practical importance of which has recently increased significantly. This makes it necessary to attempt to standardize the position of the funds in relation to public finance in the current sense. The analysis covered by the study refers in particular to selected Funds of Bank Gospodarstwa Krajowego, i.e. the COVID-19 Prevention Fund and the National Road Fund. The set goal implied the need to use a dogmatic research method, as well as a legal analysis of acts of generally applicable law.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"110 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135460376","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}

引用次数: 0

Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU 从法院的决策活动看增值税供应商的扣除

European Company and Financial Law Review Pub Date : 2023-09-01 DOI: 10.4467/22996834flr.23.008.18346

Miroslav Štrkolec, Ladislav Hrabčák

{"title":"Deduction of VAT supplier factity in the light of the decision-making activity of the CJEU","authors":"Miroslav Štrkolec, Ladislav Hrabčák","doi":"10.4467/22996834flr.23.008.18346","DOIUrl":"https://doi.org/10.4467/22996834flr.23.008.18346","url":null,"abstract":"The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other associated phenomena, such as high inflation, price increases and others. The fight against tax evasion is often accompanied by the fact that many taxpayers are denied their rights, and often unjustly. More and more, such situations can be encountered in the field of VAT, which is also confirmed by the relatively rich case law of the Court of Justice of the European Union in the given area. The aim of the presented paper is to identify the fundamental problems of VAT deduction in the process of proof in the tax administration, to analyse selected decisions of the Court of Justice of the European Union and to synthesize knowledge applicable to taxpayers in the procedural defence of their rights and interests protected by law. We used several methods of writing scientific papers of this kind in processing the mentioned issue, but mainly analysis, synthesis, and partially also the comparative method, which we applied in mutual contexts.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347440","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}

引用次数: 0

The real estate clause in the OECD model tax convention and its reception into Polish law 经合组织税收协定范本中的房地产条款及其在波兰法律中的接受

European Company and Financial Law Review Pub Date : 2023-09-01 DOI: 10.4467/22996834flr.23.007.18345

Piotr Gajewski

引用次数: 0

Correspondent relationship of credit institutions vis-à-vis money laundering and terrorist financing 信贷机构与-à-vis洗钱与恐怖融资的对应关系

European Company and Financial Law Review Pub Date : 2023-09-01 DOI: 10.4467/22996834flr.23.006.18344

Yana Daudrikh

引用次数: 0

Does the taxpayer have a chance to win against the tax authority? 纳税人对税务机关有胜算吗?

European Company and Financial Law Review Pub Date : 2023-09-01 DOI: 10.4467/22996834flr.23.005.18343

Aleksandra Białowska

{"title":"Does the taxpayer have a chance to win against the tax authority?","authors":"Aleksandra Białowska","doi":"10.4467/22996834flr.23.005.18343","DOIUrl":"https://doi.org/10.4467/22996834flr.23.005.18343","url":null,"abstract":"This article concerns the principle of in dubio pro tributario in tax law (Article 2a of the Tax Ordinance). The legal provision regulates the resolution of doubts in favour of the taxpayer. The scope of application of the principle has been narrowed to doubts about the content of tax law provisions that cannot be removed. The article is divided into five main parts: an introduction, three chapters and a conclusion. Chapter I covers the genesis normative basis of the in dubio pro tributario principle. The author briefly indicates there that the principle has a longer history, but focuses on the history of the principle in the Polish legal system. In Chapter II there are analysis of the content of the provision, in order to obtain the fullest possible knowledge on the application of the regulated principle. The views of doctrine are juxtaposed there and the issues of application of the principle are indicated. Chapter III is a juxtaposition of art. 2a Tax Ordinance with the general principles of tax proceedings selected by the Author and the notion of tax justice. The author's opinion is revealed in the conclusion, where she also determines how the discussed regulation should be applied. This may be the case when, after linguistic, systemic and functional interpretation only, doubts remain as to the content of tax law provisions. The principle is a postulate for reliable establishment and application of tax law. The study uses a dogmatic and legal research method and analysis of the literature on the subject.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347430","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}

引用次数: 0

Concept of Liability, Legal Liability, and Budgetary Responsibility 责任、法律责任和预算责任的概念

IF 0.6

European Company and Financial Law Review Pub Date : 2023-06-30 DOI: 10.4467/22996834flr.23.001.18143

Ivana Pařízková

引用次数: 0

France and Poland’s Compliance with European Commitments Regarding Fiscal Rules 法国和波兰对欧盟财政规则承诺的遵守情况

IF 0.6

European Company and Financial Law Review Pub Date : 2023-06-30 DOI: 10.4467/22996834flr.23.004.18146

Przemysław Panfil, Urszula K. Zawadzka-Pąk

引用次数: 0