Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-14-17
S. Andreev
In the article, the author outlines the organizational measures for the territorial body of the Federal Treasury to inspect the delivery of goods (performance of work, provision of services) and formalize its results, the features of conducting this inspection starting from 2022 and proposals for improving the mechanism for the territorial bodies of the Federal Treasury to verify the conformity of actually delivered goods (work performed, services rendered).
{"title":"Verification of Supply of Goods (Performance of Works, Rendering of Services) as an Instrument of Extended Treasury Support","authors":"S. Andreev","doi":"10.18572/1813-1220-2022-10-14-17","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-14-17","url":null,"abstract":"In the article, the author outlines the organizational measures for the territorial body of the Federal Treasury to inspect the delivery of goods (performance of work, provision of services) and formalize its results, the features of conducting this inspection starting from 2022 and proposals for improving the mechanism for the territorial bodies of the Federal Treasury to verify the conformity of actually delivered goods (work performed, services rendered).","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"4 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78063426","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}
Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-6-8
M. Kobzar-Frolova
The article has been prepared on the 75th Anniversary of LL.D., Professor, Honored Lawyer of the Russian Federation Sergey V. Zapolskiy. The article uses bibliographic data, data from the personal archive of the scientist, personal memories of the celebrant, S.V. Zapolskiy.
{"title":"On the 75th Anniversary of LL.D., Professor, Honored Lawyer of the Russian Federation Sergey V. Zapolskiy","authors":"M. Kobzar-Frolova","doi":"10.18572/1813-1220-2022-10-6-8","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-6-8","url":null,"abstract":"The article has been prepared on the 75th Anniversary of LL.D., Professor, Honored Lawyer of the Russian Federation Sergey V. Zapolskiy. The article uses bibliographic data, data from the personal archive of the scientist, personal memories of the celebrant, S.V. Zapolskiy.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"53 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73184420","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}
Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-32-35
Yaroslav A. Komarentsev
The article examines existing legal approaches to general regulation of cryptocurrencies as well as their taxation in some foreign states (the USA, the Netherlands,, Germany, Portugal, Singapore). A comparative analysis based on international standards of fiscal policy (e.g. OECD tax classification) was conducted to assess differences and similarities across multiple jurisdictions. As a result, some generalized legal approaches to the taxation of cryptocurrencies are derived.
{"title":"Legal Approaches to Taxation of Cryptocurrency in Foreign Countries","authors":"Yaroslav A. Komarentsev","doi":"10.18572/1813-1220-2022-10-32-35","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-32-35","url":null,"abstract":"The article examines existing legal approaches to general regulation of cryptocurrencies as well as their taxation in some foreign states (the USA, the Netherlands,, Germany, Portugal, Singapore). A comparative analysis based on international standards of fiscal policy (e.g. OECD tax classification) was conducted to assess differences and similarities across multiple jurisdictions. As a result, some generalized legal approaches to the taxation of cryptocurrencies are derived.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"14 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78431861","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}
Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-11-14
O. S. Zabralova
State financial control of the social sphere is an important policy direction of any welfare state. The author points out the existence of external and internal state financial control of the social sphere, noting the peculiarities of its regulation and implementation. Conclusions are drawn that financial control of the social sphere is carried out not only over the use of budgetary funds, but also over the formation and expenditure of state extra-budgetary funds.
{"title":"State Financial Control in the Social Sphere: Theory and Practice of Law Enforcement","authors":"O. S. Zabralova","doi":"10.18572/1813-1220-2022-10-11-14","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-11-14","url":null,"abstract":"State financial control of the social sphere is an important policy direction of any welfare state. The author points out the existence of external and internal state financial control of the social sphere, noting the peculiarities of its regulation and implementation. Conclusions are drawn that financial control of the social sphere is carried out not only over the use of budgetary funds, but also over the formation and expenditure of state extra-budgetary funds.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"124 45","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72375673","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}
Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-36-41
Georgiy A. Titov
The article analyzes the system of budget administration bodies, and also examines the limits of competence of budget administration bodies that make up its architecture. The budget administration bodies that make up the federal, regional and local levels of budget administration bodies are considered.
{"title":"System of Budget Administration Authorities, Limits of Their Competence","authors":"Georgiy A. Titov","doi":"10.18572/1813-1220-2022-10-36-41","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-36-41","url":null,"abstract":"The article analyzes the system of budget administration bodies, and also examines the limits of competence of budget administration bodies that make up its architecture. The budget administration bodies that make up the federal, regional and local levels of budget administration bodies are considered.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"32 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87416256","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}
Pub Date : 2022-10-06DOI: 10.18572/1813-1220-2022-10-30-31
Yulia P. Michurina
Exploring features of the legal regulation of tax expenditures in the Russian Federation, there is the question of how to classify tax expenditures, whether it is possible to distinguish types of tax expenditures, to whom and for what they are provided, and also what is their purpose and benefit for the budget of the Russian Federation. It was possible to analyze already existing types of tax expenditures in this article, and an attempt was also made to identify its own classification.
{"title":"Classification of Tax Expenses, Their Types","authors":"Yulia P. Michurina","doi":"10.18572/1813-1220-2022-10-30-31","DOIUrl":"https://doi.org/10.18572/1813-1220-2022-10-30-31","url":null,"abstract":"Exploring features of the legal regulation of tax expenditures in the Russian Federation, there is the question of how to classify tax expenditures, whether it is possible to distinguish types of tax expenditures, to whom and for what they are provided, and also what is their purpose and benefit for the budget of the Russian Federation. It was possible to analyze already existing types of tax expenditures in this article, and an attempt was also made to identify its own classification.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"73 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83029773","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}
Abstract 701 Related party transactions have gained significant importance in Europe as a result of the reformed Shareholders’ Rights Directive (SRD). Previously, only a few Member States had created regulatory regimes governing such transactions, yet as of the reform of 2019, detailed procedural and disclosure requirements are compulsory in the European Union today. The Directive’s specifications in Article 9 c grant national legislators substantial discretion to implement new safeguards into national law. This article compares the implementations chosen by Member States and assesses the degree of harmonisation that countries have achieved. It advocates for a more balanced approach and increased coordination with accounting laws. Furthermore, it argues that the new legal regime should be regarded as a significant part of European Corporate Group Law. 702
{"title":"Harmonising Shareholder Protection Laws for Related Party Transactions","authors":"Tim Florstedt","doi":"10.1515/ecfr-2022-0034","DOIUrl":"https://doi.org/10.1515/ecfr-2022-0034","url":null,"abstract":"Abstract 701 Related party transactions have gained significant importance in Europe as a result of the reformed Shareholders’ Rights Directive (SRD). Previously, only a few Member States had created regulatory regimes governing such transactions, yet as of the reform of 2019, detailed procedural and disclosure requirements are compulsory in the European Union today. The Directive’s specifications in Article 9 c grant national legislators substantial discretion to implement new safeguards into national law. This article compares the implementations chosen by Member States and assesses the degree of harmonisation that countries have achieved. It advocates for a more balanced approach and increased coordination with accounting laws. Furthermore, it argues that the new legal regime should be regarded as a significant part of European Corporate Group Law. 702","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"19 1","pages":"701 - 748"},"PeriodicalIF":0.6,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44522576","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}
Pub Date : 2022-09-30DOI: 10.4467/22996834flr.22.020.16529
Maciej Jamroży, Magdalena Janiszewska, F. Majdowski
The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise operating in Poland should be considered to have a permanent establishment (PE). The creation of a PE is crucial for taxable presence in Poland and for identifying the scope of the allocated revenues and expenses (taxable income). Changes to the OECD Model have a genuine practical impact on multinational enterprises and tax administrations and thus they need to be closely examined. The considerations serve to prove the hypothesis that Polish tax authorities apply the
{"title":"New Tax Reality for Permanent Establishment of Foreign Enterprises in Poland in a Post-Beps Era","authors":"Maciej Jamroży, Magdalena Janiszewska, F. Majdowski","doi":"10.4467/22996834flr.22.020.16529","DOIUrl":"https://doi.org/10.4467/22996834flr.22.020.16529","url":null,"abstract":"The main aim of this contribution is to make a review and assess the application of BEPS Action 7 recommendations by the tax administration in Poland when determining whether a non-resident enterprise operating in Poland should be considered to have a permanent establishment (PE). The creation of a PE is crucial for taxable presence in Poland and for identifying the scope of the allocated revenues and expenses (taxable income). Changes to the OECD Model have a genuine practical impact on multinational enterprises and tax administrations and thus they need to be closely examined. The considerations serve to prove the hypothesis that Polish tax authorities apply the","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"56 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90899953","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}
Pub Date : 2022-09-30DOI: 10.4467/22996834flr.22.017.16526
Anna Drywa
The terminology issue regarding the concept of “privacy” seems to be increasingly important in the context of the changing tax reality in which the emphasis is put even more strongly than before on the protection of fiscal interest, at the expense of limiting the sphere of taxpayers' privacy, in particular through the expansion of their surveillance on an unprecedented scale. The OECD, in its notable achievements, treats the taxpayer's right to privacy very superficially. In one of the documents, which is a kind of report on the rights and obligations of taxpayers in force in individual countries, we can read that “All taxpayers have the right to expect that the tax authorities will not intrude unnecessarily upon their privacy”. I would argue that this statement is far not enough in the reality of current technological possibilities and realizes too narrow protection of taxpayer’s right. The issue of taxpayers’ right to privacy should be introduced to public and scientific awareness. But how should the term privacy itself be understood? The answer is not easy, one the term is not precise so understanding is difficult though the literature on this issue is very broad. Two it is rarely used on the ground of debate on taxation. The critical approach has led to a review of the immensely rich body of literature on the theory of privacy and the right to privacy, and an attempt to adopt an understanding of the term “privacy” that will also be useful in tax matters. There is the absence of a consensus on the adoption of a particular way of defining “privacy”. For that reason it has to be emphasized that there is no theoretical basis to conduct a discussion on this specific taxpayer right, which is right to privacy. This paper is an attempt to find such understanding of the term "privacy" that will be useful in tax context.
{"title":"In search for useful understanding of the term “privacy” for tax matters","authors":"Anna Drywa","doi":"10.4467/22996834flr.22.017.16526","DOIUrl":"https://doi.org/10.4467/22996834flr.22.017.16526","url":null,"abstract":"The terminology issue regarding the concept of “privacy” seems to be increasingly important in the context of the changing tax reality in which the emphasis is put even more strongly than before on the protection of fiscal interest, at the expense of limiting the sphere of taxpayers' privacy, in particular through the expansion of their surveillance on an unprecedented scale.\u0000\u0000The OECD, in its notable achievements, treats the taxpayer's right to privacy very superficially. In one of the documents, which is a kind of report on the rights and obligations of taxpayers in force in individual countries, we can read that “All taxpayers have the right to expect that the tax authorities will not intrude unnecessarily upon their privacy”. I would argue that this statement is far not enough in the reality of current technological possibilities and realizes too narrow protection of taxpayer’s right. The issue of taxpayers’ right to privacy should be introduced to public and scientific awareness. But how should the term privacy itself be understood? The answer is not easy, one the term is not precise so understanding is difficult though the literature on this issue is very broad. Two it is rarely used on the ground of debate on taxation. The critical approach has led to a review of the immensely rich body of literature on the theory of privacy and the right to privacy, and an attempt to adopt an understanding of the term “privacy” that will also be useful in tax matters. There is the absence of a consensus on the adoption of a particular way of defining “privacy”. For that reason it has to be emphasized that there is no theoretical basis to conduct a discussion on this specific taxpayer right, which is right to privacy. This paper is an attempt to find such understanding of the term \"privacy\" that will be useful in tax context.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"25 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86965375","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}
Pub Date : 2022-09-30DOI: 10.4467/22996834flr.22.019.16528
Lukáš Weiss
The growth in the use of Special Purpose Acquisition Companies (SPACs) within the context of the European market economy has been particularly evident in recent months. When structuring SPACs, the question of whether and when SPACs fulfil the objective criteria of the activities indicative of the characteristics of their specific management under the Alternative Investment Fund Managers Directive (AIFMD), arises. SPACs are, in fact, similar in their basics to the alternative investment funds established under this directive and whose investment strategy is directed towards private equity. The aim of this paper is to answer the presented question, which is crucial for current financial market practice. If the intended investment structure of SPACs fulfils the criteria of the AIFMD, it can only be structured under the rules (and restrictions) arising from respective regulations. Any misconduct is otherwise severely sanctioned.
{"title":"SPACs in the AIFMD Context","authors":"Lukáš Weiss","doi":"10.4467/22996834flr.22.019.16528","DOIUrl":"https://doi.org/10.4467/22996834flr.22.019.16528","url":null,"abstract":"The growth in the use of Special Purpose Acquisition Companies (SPACs) within the context of the European market economy has been particularly evident in recent months. When structuring SPACs, the question of whether and when SPACs fulfil the objective criteria of the activities indicative of the characteristics of their specific management under the Alternative Investment Fund Managers Directive (AIFMD), arises. SPACs are, in fact, similar in their basics to the alternative investment funds established under this directive and whose investment strategy is directed towards private equity. The aim of this paper is to answer the presented question, which is crucial for current financial market practice. If the intended investment structure of SPACs fulfils the criteria of the AIFMD, it can only be structured under the rules (and restrictions) arising from respective regulations. Any misconduct is otherwise severely sanctioned.","PeriodicalId":54052,"journal":{"name":"European Company and Financial Law Review","volume":"45 1","pages":""},"PeriodicalIF":0.6,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82426153","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}
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