The aim of the research is to determine the reasons for introduction of taxation on production/sales of sugar-sweetened beverages, the current global distribution of these excise taxes across tax areas, and their effectiveness from the aspect of lowering prevalence of obesity and its comorbidities. Excise tax on sugar-sweetened beverages is a tax policy instrument used to prevent and control obesity. From clinical, public health and economic aspects, obesity is a very dangerous disease that affects over 600 million people around the world. It is expected that the introduction of excise taxes on sugar-sweetened beverages, and other “nutritionally empty” foods will have positive effects on changes in consumers’ behaviour and the structure of their diet and health. The calories in sugar-sweetened beverages represent a significant source of excessive calories in the diet of a modern man on a global scale and as such lead to the development of obesity. Higher sale prices of taxed beverages should decrease their consumption, consequently diminishing caloric intake, and decrease the prevalence of obesity. Tax revenues can also be used for financing the increasing health care costs in treatment of obesity and its comorbidities, for subsidizing the diet of the poorest population groups and for the production of highly nutritious food. The levying of excise taxes causing a drop in demand of these products would force the producers of sugar-sweetened beverages to improve the quality of their products and change their assortment. The introduction of the excise tax on sugar-sweetened beverages has been disputed, and the opponents question its effects on dietary, health, financial and social sector. Contradictory analysis results of the excise tax efficiency on sugar-sweetened beverages contribute to a burning debate over the introduction of this tax.
{"title":"UČINCI TROŠARINA NA ZASLAĐENE BEZALKOHOLNE NAPITKE NA PREVENCIJU I KONTROLU PRETILOSTI","authors":"Rajko Odobaša","doi":"10.25234/PV/7050","DOIUrl":"https://doi.org/10.25234/PV/7050","url":null,"abstract":"The aim of the research is to determine the reasons for introduction of taxation on production/sales of sugar-sweetened beverages, the current global distribution of these excise taxes across tax areas, and their effectiveness from the aspect of lowering prevalence of obesity and its comorbidities. Excise tax on sugar-sweetened beverages is a tax policy instrument used to prevent and control obesity. From clinical, public health and economic aspects, obesity is a very dangerous disease that affects over 600 million people around the world. It is expected that the introduction of excise taxes on sugar-sweetened beverages, and other “nutritionally empty” foods will have positive effects on changes in consumers’ behaviour and the structure of their diet and health. The calories in sugar-sweetened beverages represent a significant source of excessive calories in the diet of a modern man on a global scale and as such lead to the development of obesity. Higher sale prices of taxed beverages should decrease their consumption, consequently diminishing caloric intake, and decrease the prevalence of obesity. Tax revenues can also be used for financing the increasing health care costs in treatment of obesity and its comorbidities, for subsidizing the diet of the poorest population groups and for the production of highly nutritious food. The levying of excise taxes causing a drop in demand of these products would force the producers of sugar-sweetened beverages to improve the quality of their products and change their assortment. The introduction of the excise tax on sugar-sweetened beverages has been disputed, and the opponents question its effects on dietary, health, financial and social sector. Contradictory analysis results of the excise tax efficiency on sugar-sweetened beverages contribute to a burning debate over the introduction of this tax.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42797172","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}
The article considers the concept of legal liability and shows how pragmatist legal thinkers (1) reshaped it in the light of their philosophical externalism and (2) developed an economic analysis of it that is certainly stimulating but raises some serious concerns. The main characters of this story are Oliver Holmes for the classical pragmatist reshaping of the concept, and Learned Hand and Richard Posner for the more recent economic analysis of it. The paper suggests that, despite those concerns, that pragmatist reshaping was, and still is, welcome.
{"title":"LIABILITY, PRAGMATISM AND ECONOMICS","authors":"Giovanni Tuzet","doi":"10.25234/PV/7491","DOIUrl":"https://doi.org/10.25234/PV/7491","url":null,"abstract":"The article considers the concept of legal liability and shows how pragmatist legal thinkers (1) reshaped it in the light of their philosophical externalism and (2) developed an economic analysis of it that is certainly stimulating but raises some serious concerns. The main characters of this story are Oliver Holmes for the classical pragmatist reshaping of the concept, and Learned Hand and Richard Posner for the more recent economic analysis of it. The paper suggests that, despite those concerns, that pragmatist reshaping was, and still is, welcome.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45661335","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":"IZMJENA I RASKID UGOVORA ZBOG PROMIJENJENIH OKOLNOSTI","authors":"Dubravka Klasiček, Marija Ivatin","doi":"10.25234/PV/5686","DOIUrl":"https://doi.org/10.25234/PV/5686","url":null,"abstract":"","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69423782","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}
The legal horizon of the public procurement area is not limited to the national legislation and the relevant EU directives relating to the public procurement, utilities procurement and concessions. It also comprises certain rules and principles of the EU primary law that apply to all awards of public contracts, as confirmed by the CJEU’s case-law. In this article, the author analyses the evolution of the CJEU’s case-law with respect to the application of TFEU rules, as well as the principles of equal treatment, non-discrimination, transparency and mutual recognition to awards of public contracts. The violations of those rules and principles can be subject of individual review procedures according to the national law, but also of infringement procedures instituted by the European Commission before the CJEU against Member States.
{"title":"IZRAVNA PRIMJENA PRAVILA UFEU-A I NAČELA PRIMARNOG PRAVA UNIJE NA DODJELE UGOVORA O JAVNOJ NABAVI","authors":"Danijel Stanković","doi":"10.25234/PV/5777","DOIUrl":"https://doi.org/10.25234/PV/5777","url":null,"abstract":"The legal horizon of the public procurement area is not limited to the national legislation and the relevant EU directives relating to the public procurement, utilities procurement and concessions. It also comprises certain rules and principles of the EU primary law that apply to all awards of public contracts, as confirmed by the CJEU’s case-law. In this article, the author analyses the evolution of the CJEU’s case-law with respect to the application of TFEU rules, as well as the principles of equal treatment, non-discrimination, transparency and mutual recognition to awards of public contracts. The violations of those rules and principles can be subject of individual review procedures according to the national law, but also of infringement procedures instituted by the European Commission before the CJEU against Member States.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41366353","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}
The Hungarian national economy, struggling with public finance debts, low efficiency in budgetary policy and a weak control potential, had reached a state of crisis by the middle of the 2000s, which deepened further by the time of the 2007-2008 crisis. From 2010 onwards, as opposed to the conventional crisis management method of the International Monetary Fund (IMF) and the European Union, which was based on budgetary restrictions, adjustments were made to the budget. In 2013, the Hungarian central bank, which did not use conventional crisis management instruments either, joined in, thus becoming an institutional part of the state financial system. It was confirmed that the central bank can help fiscal consolidation and growth potential while still being able to preserve its independence. Conditions were established for the – non-conventional – rules of both fiscal and monetary interventions within the highest level national regulatory framework of the law, compliance with which is ensured by legislative and institutional guarantees.
匈牙利国民经济在公共财政债务、预算政策效率低下和控制潜力薄弱的问题上苦苦挣扎，到本世纪头十年中期已陷入危机状态，到2007-2008年危机时进一步加深。从2010年起，与国际货币基金组织(IMF)和欧盟基于预算限制的传统危机管理方法不同，对预算进行了调整。2013年，同样没有使用传统危机管理工具的匈牙利央行(Hungarian central bank)加入进来，从而成为国家金融体系的制度性组成部分。央行可以在保持独立性的同时，帮助财政整顿和增长潜力。在法律的最高一级国家监管框架内，为财政和货币干预的非常规规则创造了条件，立法和体制保障确保这些规则得到遵守。
{"title":"EXCERPTS ON NEW HUNGARIAN STATE FINANCES FROM LEGAL, ECONOMIC AND INTERNATIONAL ASPECT","authors":"C. Lentner","doi":"10.25234/PV/5996","DOIUrl":"https://doi.org/10.25234/PV/5996","url":null,"abstract":"The Hungarian national economy, struggling with public finance debts, low efficiency in budgetary policy and a weak control potential, had reached a state of crisis by the middle of the 2000s, which deepened further by the time of the 2007-2008 crisis. From 2010 onwards, as opposed to the conventional crisis management method of the International Monetary Fund (IMF) and the European Union, which was based on budgetary restrictions, adjustments were made to the budget. In 2013, the Hungarian central bank, which did not use conventional crisis management instruments either, joined in, thus becoming an institutional part of the state financial system. It was confirmed that the central bank can help fiscal consolidation and growth potential while still being able to preserve its independence. Conditions were established for the – non-conventional – rules of both fiscal and monetary interventions within the highest level national regulatory framework of the law, compliance with which is ensured by legislative and institutional guarantees.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48932057","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":"MARIJAN PAVČNIK, AUF DEM WEG ZUM MAß DES RECHTS. AUSGEWÄHLTE SCHRIFTEN ZUR RECHTSTHEORIE, STUTTGART, FRANZ STEINER VERLAG, 2011. - PRIKAZ KNJIGE","authors":"Duško Vrban","doi":"10.25234/PV/7174","DOIUrl":"https://doi.org/10.25234/PV/7174","url":null,"abstract":"Book review: Marijan Pavcnik , Auf dem Weg zum Mas des Rechts . Ausgew ahlte Schriften zur Rechtstheorie , Stuttgart , Franz Steiner Verlag , 2011.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43069061","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}
The paper deals with the definition of the concept of a continuing obligation relationship (continuing contract). Crucial for this definition is the notion of a continuing obligation, as well as notions of a continuing act of performance and of consecutive acts of performance. Both the notion of a continuing obligation and the distinction between the consecutive obligations and the performance of an obligation in parts or instalments have been discussed in the paper. Moreover, it differentiates between the contracts for successive delivery, where the repeating of single acts of performance and counter performance at certain time intervals represent partial fulfilment of the contractual obligations, and the contracts for continuous delivery, where the obligation of successive deliveries is a continuing obligation, the scope of which depends on the duration of the contractual relationship. Based on the views developed in German, Austrian and Swiss laws, the conclusion has been drawn that it is adequate for the Croatian law to define continuing obligation relationships as obligation relationships, where the typical main obligation is a continuing obligation, that is, an obligation the subject of which is a continuing act of performance or continuous repeating of single acts of performance. The paper points out the typical continuing obligation relationships and their key distinctive features from obligation relationships that are not continuing obligation relationships, which are referred to as simple obligation relationships.
{"title":"POJAM TRAJNOG OBVEZNOG ODNOSA","authors":"Ivan Tot","doi":"10.25234/PV/6875","DOIUrl":"https://doi.org/10.25234/PV/6875","url":null,"abstract":"The paper deals with the definition of the concept of a continuing obligation relationship (continuing contract). Crucial for this definition is the notion of a continuing obligation, as well as notions of a continuing act of performance and of consecutive acts of performance. Both the notion of a continuing obligation and the distinction between the consecutive obligations and the performance of an obligation in parts or instalments have been discussed in the paper. Moreover, it differentiates between the contracts for successive delivery, where the repeating of single acts of performance and counter performance at certain time intervals represent partial fulfilment of the contractual obligations, and the contracts for continuous delivery, where the obligation of successive deliveries is a continuing obligation, the scope of which depends on the duration of the contractual relationship. Based on the views developed in German, Austrian and Swiss laws, the conclusion has been drawn that it is adequate for the Croatian law to define continuing obligation relationships as obligation relationships, where the typical main obligation is a continuing obligation, that is, an obligation the subject of which is a continuing act of performance or continuous repeating of single acts of performance. The paper points out the typical continuing obligation relationships and their key distinctive features from obligation relationships that are not continuing obligation relationships, which are referred to as simple obligation relationships.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":null,"pages":null},"PeriodicalIF":0.1,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41455096","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：