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The term VAT grouping is a current term in EU tax systems and serves as an instrument of simplification of tax administration and a means of combating tax fraud. The complexity of EU market and the existence of various legal solutions in the framework of national legislation impose additional costs onto entrepreneurs, making the European Union a less attractive investment destination. In the framework of the studied topic, the establishment of the single market calls for the harmonisation of national legislation o...

The article explores influence of Ordoliberal School of economic thinking, also known as Freiburg School of economic thought on the competition law and policy of the European Communities and later the European Union. Methodology, brief history and members of the tradition shall be introduced, with particular focus and emphasis on Walter Eucken (1891–1950), the founder of the School, Franz Böhm (1895–1977), author of the school's competition policy/law drafts, Hans Großmann-Doerth (1894–1944) and Friedrich August v...

The tax policy has now become tougher, risks have risen in the use of tax schemes based on abuse of law. Tax authorities and courts are fighting against abuses and illegal schemes in the tax sphere. Taxpayers come up with new methods of tax planning. Russian legislation is gradually beginning to formulate legal norms in the field of tax planning, its principles and criteria. Tax planning and optimization of taxation are not properly regulated at the legislative level, despite the fact that in the science of financ...

The paper is devoted to the issues of tax accumulation and its role in shaping the amount of local government taxes in Poland. Therefore, the research covered taxes forming the tax system which entirely contribute to the budgets of local government units. The basic objective of the study is an in-depth analysis of the concept of the classic institution of tax law in question. The implementation of this research intention, however, required reference to the relationship between tax accumulation and the obligatory e...

The article is devoted to legal aspects of the Children's Environmental Parliament ac-tivity as of a special form of extracurricular education in Ukraine. Basing on the analy-sis of legislation as well as methodological and other documentation the author analyzes and specifies legal forms of the Children's Environmental Parliament activity. Such forms determine its special place in system of extracurricular environmental and natu-ralistic education. Considering progressive achievements of the Ukrainian environment...

The article is devoted to the issues of official results of intellectual activity in the Russian Federation and its connection with labor law. In general, results of intellectual activity are regulated by the civil law; however, in case of service work, service invention, service utility model, service industrial design, service selection invention, and service topology created by the employee in the framework of its labor functions, certain issues are also regulated by the labor law. For instance, the remuneratio...

Games on chance make important part of the free movement of services within the European Union (hereinafter: EU) internal Market. Due to the development of technology, the online gambling is a fast developing activity in Europe. Since this activity can be provided by the Internet the market of the gambling industry practically doesn´t have physical limits. Different kinds of gambling services often operate across borders and can also operate outside the control of individual EU countries’ national authorities. Thi...

There is no democratic system without free, general and fair elections. The sovereignty of the people in democracy is achieved through its participation in political decision-making and the right to choose democratic institutions, which are entrusted with the mandate to govern the country. Elections are the essence of democracy or the means by which it functions. Democracy in all its forms is based on the electoral system, which creates the governing structure of a country, assures the participation of citizens in...

This paper looks at the sequences found in the Romanian witness examination, and more specifically at the post turns following an adjacency pair. The speech event of witness examination is coherently organised in the form of minimal, two-turn adjacency pair sequences of questions and answers. Therefore, the adjacency pair is the basic unit of the sequential organisation, made up of a first pair part and a second pair part, a question and an answer in this case. Turns in a conversation are not single utterances, bu...

The development of science and technology in the modern world affects all aspects of human life. So, in connection with the emergence of Assisted Reproductive Technologies (ART), the current concept of kinship is increasingly being questioned. In the process of assisted reproduction, biological materials are often used not only by people who wish to become parents, but also by other people (donors of sperm, ovum, etc.). That is, persons who are duly registered as parents of a child conceived with the help of ART m...

It is presumed that a judgement that has come to legal force cannot be appealed and that such a judgment should be regarded as a final ruling in the case, however, under certain legal circumstances, called as newly disclosed circumstances, it is possible to restore criminal proceedings. When restoring criminal proceedings due to new circumstances, the right of individuals is guaranteed to the protection of a fair trial and a fair final ruling. The aim of the article is to investigate what circumstances can serve a...

The re-opening of criminal proceedings, where a judgment has already entered into force, due to newly discovered circumstances ensures the right of persons to a fair trial and a fair final judgment. Any person involved in criminal proceedings whose right or legitimate interests have been affected by specific criminal proceedings have a guaranteed right to lodge an application seeking the re-opening of criminal proceedings for the investigation of newly discovered circumstances. However, the initiation of such proc...

The main aim of this article is the evaluation of the private-law regulation of the contract for services in the Polish law. The Polish Civil Code, on the grounds of the principle of the freedom of contracts, has regulated the basic types of the contracts for services as nominate contracts. Pursuant to Article 750 of the Civil Code, the provisions on the contract for mandate apply accordingly to the remaining contracts for services which have not been regulated by other provisions. Thus, it is necessary to establi...

The legal order of the EU increasingly influences the domestic law of the individual member states of this supranational organization. Labour law is not an exemption, while it is considered to be a relatively independent branch of law in the legal system of the Czech Republic and of the other EU member states. Many member states, including the Czech Republic, have codified this area of law, i.e. the legal relations established through dependent work and the respective co-dependent relations are dealt with by a sep...

This article deals with employee holiday. Holiday is a time of relax, by which the right of employees to longer leave of absence within the calendar year is realized. The right to annual holiday with pay is one of the basic social rights of employees; this right is guaranteed by international as well as Czech legal regulation together with the right to just conditions of work. The aim of this article is to define employee holiday and its fundamental principles according to the Czech legal regulation and point out ...

Rule of law has been designed as a construction mainly aiming at observing the rights and freedoms of individuals, by protecting them and ensuring general balance where everyone obeys state law and no one is above the law. The amount of legislation, the political power interested in satisfying its own interests, which are frequently in opposition with the general interests of individuals, the shaping of the various groups of interests that try to impose their own will, are harmful factor that endanger the very exi...

Under the European Union law regulations, social organisations whose statutory activities include promoting environmental protection (ecological organisations) have obtained extensive procedural rights in the area of administrative procedures in environmental matters requiring public participation. The solutions adopted in EU law have been transposed and adapted to the local conditions of individual Member States, including Poland. The regulations applicable in the above-mentioned scope regarding ecological organi...