Results 61 to 70 of about 9,824 (308)

VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the ...
Milena Otavová, Veronika Sobotková
doaj   +1 more source

Potential contribution of biomass gasification‐based technology in energy transition: a technical review coupled with bibliometric studies

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye, Electo Eduardo Silva Lora, Rubenildo Vieira Andrade, Leonardo Peña Pupo, René Lesme Jaén, Osvaldo José Venturini   +5 more
wiley   +1 more source

Speeding up, down the hill: how the EU shapes corporate tax competition in the single market [PDF]

We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and ...
Genschel, Philipp, Seils, Eric, Kemmerling, Achim   +2 more
core  

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 more
wiley   +1 more source

POST‐CRISIS TAX STRATEGY OF THE EUROPEAN UNION AND LESSONS FOR BOSNIA AND HERZEGOVINA

Acta Economica, 2011
Balancing between tax sovereignty of the Member States guaranteed by the Constitution of the Union and the need for tax coordination, the EU have announced a strategy for reform of the EU tax system. The new EU tax strategy is based on three main pillars:
Динка Антић
doaj  

Tax policy and activation of internal factors of economic growth: EU experience for Ukraine [PDF]

Public and Municipal Finance
The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in ...
Olena Dobrovolska, Ralph Sonntag, Svitlana Kachula, Liubov Lysiak, Pavlo Lastovchenko   +4 more
doaj   +1 more source

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

British Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall, Yusraa Maryam, Sumeya Loonat   +2 more
wiley   +1 more source

Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective

, 2014
The contribution covers the application of EU tax law by the Italian judiciary and the issues arising from the cooperation between the Court of Justice of the European Union and domestic courts. The study is divided into four sections.
Maisto, Guglielmo
core  

Neutrality as Tax Justice: The Case of Common Consolidated Corporate Tax Base under the EU law [PDF]

, 2019
The tax neutrality principle was defined as a tax system not influencing the taxpayers’ business decisions. Economists usually use ‘the no tax world’ as the baseline to decide if a specific tax measure is ‘neutral.
Chen, Shu-Chien, Chen, S.-C. (Shu-Chien)
core  

Principiul protecţiei încrederii legitime. Proiecţii în jurisprudenţa fiscală naţională//The principle of protection of legitimate expectations. National tax case law

Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
This research aims to analyze the correlation between the EU principle of the protection of legitimate expectations and the national tax law. The purpose of this study is to identify the manner in which the principle of the protection of legitimate ...
Irina GALAN
doaj   +1 more source