Results 31 to 40 of about 310,572 (293)

Principles of subsidiarity and proporcionality in tax law enforcement

Правоприменение, 2017
Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of
K. Ponomareva
doaj   +1 more source

The “abuse of right” in EU company law and EU tax law: A re-reading of the ECJ case-law and the quest for a unitary notion [PDF]

, 2010
This article discusses whether, in light of the developments of the ECJ case-law in different areas, and in particular in the areas of EU company law and EU tax law, it is possible to identify a unitary concept of “abuse of rights” in EU law, and whether
Cerioni, L
core  

Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy, Marco Costanigro, Joshua Berning, Jude Bayham   +3 more
wiley   +1 more source

The Fight Against Harmful Tax Competition in the EU: A Limit to National Fiscal Autonomy?

European Papers
(Series Information) European Papers - A Journal on Law and Integration, 2024 9(1), 443-460 | Article | (Table of Contents) I. Introduction. – II. The EU control of harmful tax measures: the Code of Conduct for Business Taxation and other forms of ...
Gabriella Perotto
doaj   +1 more source

Swedish farmers' approval of nudges

Agribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen, Leon Englberger, Jens Rommel   +2 more
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

ON THE SOURCES OF EUROPEAN UNION TAX LAW

Pravo, 2006
A thorough analysis of this subject has demonstrated the following: • The existing system of primary and secondary European Union (EU) law has had a significant influence on the formation of a EU tax law.
Mile Vranješ
doaj  

Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

Public Governance, Administration and Finances Law Review, 2018
The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and ...
Artur Mudrecki
doaj   +1 more source

The Role of Coordination Mechanisms and Transaction Costs Promoting Sustainability Performance in Agri‐Food Supply Chains: Evidence From Ecuador

Agribusiness, EarlyView.
ABSTRACT Social tensions and resource depletion pose significant challenges to the agri‐food sector, highlighting the need for coordinated strategies to ensure sustainability in supply chains. Despite its critical importance, the relationship between coordination mechanisms and sustainability performance remains underexplored.
Carlos Moreno‐Miranda, Liesbeth Dries
wiley   +1 more source

Is the tax calculation method for exemptions with progression contrary to EU law? Quantitative and formal–analytical analysis

Financial Innovation
This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law. This research question has not yet been examined in the literature.
Thomas Kollruss
doaj   +1 more source