This paper is an introduction to the special issue of Mathematical Social Sciences on Advances in growth and macroeconomic dynamics in memory of Carine Nourry.
Gospodarska pozadina kraljevske vlasti u Ugarskoj u 11. stoljeću Weisz, Boglárka
Zbornik Odsjeka za povijesne znanosti Zavoda za povijesne i društvene znanosti Hrvatske akademije znanosti i umjetnosti,
12/2019, Letnik:
37, Številka:
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Journal Article, Web Resource
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Studija analizira vladarske prihode Kraljevine Ugarske u 11. stoljeću, bilo da se radi o dohocima u naravi ili u novcu. Struktura vladarskih prihoda uspostavljena je već u doba Stjepana I., a tijekom ...11. stoljeća mogu se primijetiti samo manje promjene, tako da studija analizira različite prihode isključivo kao dijelove jedinstvenog sustava: carine, naplata poreza, prihodi od kovanja novca i rudarenja plemenitih metala i soli. Studija završava ispitivanjem povremenih dohodaka na koje je vladar imao pravo, poput dijela novčanih kazni i darova.
The multitalented Carine Tardieu is an award-winning writer-director of short films and features, working in both television and cinema, as well as being an acclaimed children's novelist. Formatively ...inspired by Roald Dahl's more outlandish writings, after fitful studies in psychology and nursing, Tardieu found her vocation as a highly media-literate storyteller, exploring the inner lives of adolescents both mesmerized and frustrated by the bizarre adult world around them. Initially Tardieu conceived of her nonrealist narratives, whether words or images, primarily as a way of transcribing her youthful fantasies and dreams, to distill a solitary childhood consumed by her escapist passions: devouring novels and films. Central to this approach, though, is Tardieu's stylized intertextuality, representing traumatic memories on-screen via legacy formats and personal archives.
FASHION The exclusive capsule collection of seven hosiery styles will launch in September in occasion of the Italian brand's 90th anniversary. ...the former Vogue Paris editor in chief, founder of CR ...Fashion Book - who recently turned entrepreneur with her own label Carine Roitfeld Paris - has collaborated with Pierre Mantoux to create an exclusive capsule collection of seven hosiery styles, which will be launched in September on the occasion of the 90th anniversary of Pierre Mantoux. Each little detail required attention and precision, from the choice of the right fabric to the exact colors and elastics."
Kružne prijevare Pribisalić, Luka; Sokanović, Lucija
Hrvatski ljetopis za kaznene znanosti i praksu,
12/2023, Letnik:
30, Številka:
2
Journal Article
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Kružne prijevare ili carousel fraud posebna su vrsta prijevare unutar Europske unije uz pomoć trgovca koji nestaje sa sljedećim temeljnim elementima: transakcije poduzeća u najmanje dvije države ...članice, veliki broj kupoprodajnih transakcija više poduzeća u kratkom razdoblju te najmanje jedan nestajući trgovac. Riječ je o posebnoj financijskoj prijevari kojom se oštećuje državni proračun zlouporabom sustava poreza na dodanu vrijednost te posljedično i proračun Europske unije.Ciljevi su rada analizirati dinamiku nastanka i razvitka kružnih prijevara proučavanjem razvoja sustava poreza na dodanu vrijednost u Europskoj uniji te utvrditi koja su tijela i na koji način uključena u njihovo suzbijanje, kao i utvrditi postoji li u Republici Hrvatskoj kaznena odgovornost za kružne prijevare. Stoga se u radu prvo kratko prikazuje povijesni razvoj poreza na dodanu vrijednost te se objašnjava tko je porezni obveznik i što je pretporez. Slijedi analiza regulacije poreza nadodanu vrijednost u pravu Europske unije i stjecanja dobara unutar Europske unije. Centralni dio rada bavi se: analizom temeljnih pojmova prijevare s porezom na dodanu vrijednost, razmatranjem obuhvaća li nacionalno kazneno djelo utaje poreza ili carine cjelokupni činjenični supstrat kružne prijevare, prikazom fenomenologije kružne prijevare iz slučajeva koje istražuje Ured europskog javnog tužitelja. Posljednji dio rada bavi se prikazom strukturalnih mehanizama radi suzbijanjakružnih prijevara, tijela EU-a koja sudjeluju u suzbijanju prijevara te alata kojima se države članice služe radi učinkovitijeg otkrivanja i istraga prijevara. U zaključku se na temelju prethodno iznesenog odgovara na pitanja postavljena u naslovu rada: zašto nastaju kružne prijevare i mogu li se učinkovito suzbiti.
Carousel fraud is a type of missing trader intra community fraud with the following elements: transactions of companies in at least two Member States, a large number of purchase and sales transactions of several companies in a short period, and at least one missing trader. It is financial fraud that damages the state budget by abusing the VAT system and, consequently, the budget of the European Union. The article aims to analyse the dynamics of the origin and development of the concept of carousel fraud by researching the development of the VAT system in the European Union and determining which bodies are involved in its suppression and in what way, as well as to determine whether criminal liability for carousel fraud in Croatia is prescribed. Therefore, the paper first briefly presents the historical development of VAT and explains who the taxpayer is and what input tax is. Next comes an analysis of VAT regulation in EU law and the acquisition of goods within the EU. The central part of the article examines the basic concepts of value-added tax fraud, considers whether the national criminal offence of tax or customs evasion encompasses the entire factual substrate of carousel fraud, and discusses the phenomenology of carousel fraud from the cases investigated by the European Public Prosecutor’s Office. The final part of the paper deals with the structural mechanisms, the EU bodies that participate in the suppression of fraud, and the tools used by the Member States for the more effective detection and investigation of fraud. In conclusion, the questions posed in the title of the article are answered: why is carousel fraud committed, and can it be efficiently suppressed?
Der französische Luxusgüterkonzern LVMH hat zum ersten Mal einen mit 300.000 Euro dotieren Nachwuchspreis - den "LVMH Young Fashion Designer Prize" - verliehen. Nominiert waren zwölf internationale ...Jungdesigner, darunter der Deutsche Tillmann Lauterbach. In der Jury saßen u.a. Karl Lagerfeld, Marc Jacobs und Nicolas Ghesquière.
For the first time, the French luxury goods group LVMH has awarded a 300,000 euro prize - the\ "LVMH Young Fashion Designer Prize\." Twelve international young designers were nominated, including the German Tillmann Lauterbach The jury featured Karl Lagerfeld, Marc Jacobs and Nicolas Ghesquière among others.
Der französische Luxusgüterkonzern LVMH hat zum ersten Mal einen mit 300.000 Euro dotieren Nachwuchspreis - den "LVMH Young Fashion Designer Prize" - verliehen. Nominiert waren zwölf internationale ...Jungdesigner, darunter der Deutsche Tillmann Lauterbach. In der Jury saßen u.a. Karl Lagerfeld, Marc Jacobs und Nicolas Ghesquière.
For the first time, the French luxury goods group LVMH has awarded a 300,000 euro prize - the\ "LVMH Young Fashion Designer Prize\." Twelve international young designers were nominated, including the German Tillmann Lauterbach The jury featured Karl Lagerfeld, Marc Jacobs and Nicolas Ghesquière among others.
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