Directive (EU) 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing replaces Regulation (EU) 648/2012 and exempts Directive 2005/60 .../ EC and 2006/70 / EC and upholds the legislative basis for preventing the use of the financial system for the purpose of money laundering or terrorist financing. The fact is that illegal cash flows may endanger the stability of the financial system as a whole or a specific sector of that system. This can undermine the stability of the European Union's internal market. For this reason, Directive (EU) 2015/849, the fourth dealing with money laundering, has guidelines to protect society against criminal activities such as money laundering and the protection of the stability of the European Union market as well as the markets of each of its members separately. An important part in this process is the national risk assessment of money laundering and terrorist financing that has the purpose of identifying Member States money laundering risks and setting specific targets in the fight against these same threats. In order to do so, it is important to have quality information in a timely manner, statistically based and complemented by intelligence agencies, expert opinions and clear data from the private and public sector. In order to facilitate Member States transitional period for the implementation of the Directive (EU) 2015/849 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing, the Financial Action Task Force on money laundering and terrorist financing (FATF) establishes certain standards and recommendations for easier implementation of the Directive. Accordingly, it is important to distinguish key concepts such as risk, threat, vulnerability, and consequence, so that the money laundering risk assessment itself could be applied in further steps to mitigate and prevent such risks.
One of the basic principles of mandatory law is the prohibition of causing damage, which means that everyone is obliged to abstain from the procedure that can cause the damage to another. In this ...way, the legislator calls on all legal traffic participants to ban from the harmful treatment in advance, thus informing all potential perpetrators of the damage they commit unlawfully. Responsibility for damage is a liability in which one party is obliged to repair the damage to the other party, and the other is the first to claim damages. The assumptions of liability for damage have been determined by the legal theory and are five assumptions such as subjects responsibility for damage, the harmful action of a perpetrator, damage, causality between harmful actions and damage and unlawfulness. It is also important to point out two criteria for determining liability for damage such as liability on the basis of guilt and accountability based on the criterion of causality. The state as a participant in legal proceedings, at the same time the regulator of the legal formation, must bear the responsibility for the work of their bodies, just as the legal person is responsible for the damages of their employees. The trends of change in relation to state liability for damage is very positive and a big step forward in exercising the rights of individuals and their equality before the law.
Tax evasion or tax avoidance is an omnipresent issue not only in the Republic of Croatia but also in all the Member States of the European Union. The diversity of legal frameworks does not help in ...the consolidation of the situation nor the reducing of tax evasion and tax avoidance. Identification of manifestation forms of tax evasion is the first step in solving the same issues and investing in new technologies, knowledge, and transparency is the important part of improving and maintaining the quality of any tax system. In this process, the importance of cooperation between the Member States lies within the new proposal for a package of measures against tax avoidance in economic operations in the European Union and the effort to improve tax transparency as well as prevention of aggressive tax planning. Strengthening tax treaties with third countries, which are not members of European Union, is of great importance in terms of tax avoidance in economic operations as well as developing efficient external strategy for effective taxation which would provide with consensual formulated obligations for Member States and from Member states to third countries in order to compliance with standards of transparency and automatic exchange of information for creating fair tax market.
Autism spectrum disorders (ASDs) are a group of complex pervasive developmental disorders characterized by impairments in communication, social interaction and behavior. In most cases autism is ...caused by a combination of genetic factors and environmental risk factors. In 10% to 20% of cases it has been shown that the cause of ASD is genetic.
We are describing a 2-year-old boy who was referred to genetic counseling because of speech delay and certain autism-like behavior. By cytogenetic analysis the karyotype 46, inv(X),Y was obtained. The boy was a carrier of a paracentric inversion of the short arm of the chromosome X. After cytogenetic analysis of parental blood, it was detected that mother was a carrier of identical aberration, but had no clinical signs. The method of fluorescent in situ hybridization (FISH) yielded the precise breakpoint in the region (p21.2p11.23). Mother and son were carriers of identical X chromosome.
Breakpoints are located in the regions that have already been linked to autism, which indicates that the positional effect of the gene could have been a possible cause of the patient's genotype. In addition to positional effects, in order to better understand the etiology of autism other genetic and environmental factors should be always taken into consideration.
Dermatofibrosarcoma protuberans (DFSP) is a rare, slow-growing fibro-cutaneous tumor of low to intermediate grade malignancy. It is characterized by local dermal and subcutaneous infiltration, but ...also with destructive infiltration of the surrounding tissues (muscle, fascia, and bone). The size of the tumor varies from small nodular to large neglected masses. Males and females are equally affected. The tumor is most often localized in the trunk and the proximal extremities. At a molecular level, more than 90% of all DFSP arise from the translocation of chromosomes 17 and 22. Clinically, it usually occurs in the form of flesh-colored or slightly yellow-brown skin tumor, irregular borders or multinodular appearance. The definitive diagnosis of DFSP is made by biopsy in combination with histological morphology and immunohistochemistry. The standard treatment for DFSP is surgical resection. Radiation treatment is an option for primary inoperable tumors and prior multiple recurrences. There is no consensus about chemotherapy regimens. Imatinib - a tyrosine kinase inhibitor - is approved in Europe for the treatment of inoperable primary tumors, locally inoperable recurrent disease, and metastatic DFSP. The recommended dose is 400-600 mg/daily. DFSP of the vulva is extremely rare, with less than 60 cases reported in the literature. Tumor behavior of DFSP of the vulva does not differ from other DFSP localizations. Spontaneous regressions are common while distant metastases are rare. Multidisciplinary approach requiring wide resection, margin assessment and reconstruction is the therapy of choice.
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