This article tries to explain an apparent paradox in the Common European Asylum System (CEAS): despite political stalemate over CEAS legislative reform and lack of trust amongst MSs, administrative ...cooperation shows operational continuity. Drawing on the 'Infrastructural Europeanism' approach, we argue that a sociotechnical perspective allows detecting the material means that operationally provide continuity to administrative action, despite policy gaps. It reveals mediating agency exerted by less visible actors who are nevertheless crucial to the integration process. Through a sociotechnical lens, alleged integration failures - like in the post-2015 asylum crisis - can reveal operational cooperation not visible if only legislative outcomes are taken into account. Empirically, the article shows how the International Organization for Migration assumed a role in mediating relocations between MSs, overcoming an implementation gap in health data circulation, thanks to its data infrastructure able to prompt data production, harmonise administrative standardisation and build continuity in time.
In this article, we trace Germany's recent reform (and its precursors) seeking to remedy precarious working conditions in the meat sector. Focusing on an extreme case of labour exploitation, and ...asking how unique it is, allows us to uncover which institutional features of EU Member States condition the liberalization effects of negative integration. We thereby contribute to the literature on Europeanization, which has mainly emphasized weak industrial relations to account for the German meat industry's reliance on cheap migrant labour. Complicated enforcement structures, demanding requirements of administrative cooperation, and the complexities of an evolving case law, we argue, further contributed to the precarious conditions of migrant workers in Germany. Major COVID outbreaks in slaughterhouses created the political momentum for reform which specifically addresses this administrative side of labour protection, but remains limited to the meat sector – despite similar patterns of labour exploitation elsewhere.
The aim of this article is to explore the role of trust in the regulatory interorganisational relation between the Member States regarding the practical implementation of the Council Regulation on ...administrative cooperation regarding VAT e-commerce. The effective practical implementation of the VAT e-commerce rules depends on active cooperation, which requires trust, between the Member States. Research on the impact of a lack of trust between the Member States on the practical implementation of the VAT e-commerce rules is needed, on the one hand, because this impact is not sufficiently discussed in the literature, and, on the other hand, because this impact is not adequately addressed by either the Member States or the European Commission. This article shows how trust literature could be useful to enhance the practical implementation of the VAT e-commerce rules. The implications of trust literature could help to improve trust between the Member States, which could enhance the practical implementation of the VAT e-commerce rules. Furthermore, this article shows that some aspects remain underexposed, e.g. the influence of Member States' sovereignty on the level of trust and cooperation and what technology could mean for creating a positive trust-building process. The article is a preliminary analysis. Further research on this topic is necessary.
This paper analyzes the International Agreement on taxation and the protection of financial interests between Spain and the United Kingdom regarding Gibraltar. The paper deals with the two ...fundamental issues of this Agreement: the tax residency rules and the system of administrative cooperation in tax matters.
The article is dedicated to the identification of the issues related to competent authorities that might impact the efficiency and effectiveness of mutual agreement procedure (MAP) as a tax ...treaty-related mechanism in Ukraine. In this context, the author applies comparative method based on the provisions of the OECD Model Tax Convention on Income and on Capital (2017) as the primary method but also analyses the impact of the domestic law on the scope of powers and the functions of the competent authorities. There are three issues related to competent authorities that are considered by the author and might have negative impact on MAP as dispute resolution mechanism: (i) the uncertainty of option of delegation of powers of competent authority from the STS of Ukraine to the MoF of Ukraine; (ii) the ambiguity related to the impact of mutual agreements of competent authorities on the activity of other executive bodies of power at the domestic level; (iii) the absence of opportunity of competent authorities to initiate specific case MAP in case of the issuance by the MoF of Ukraine of the general tax consultations before their provisions are resulted in the actions of the tax authorities of Ukraine.
U ovome se radu razmatraju postupci utvrđivanja i oporezivanja nesrazmjera dohotka i imovine kroz prizmu administrativne suradnje i pitanje tereta dokazivanja. Naime, kao i u drugim poreznim ...postupcima, teret dokazivanja treba biti podijeljen po kriterijima porezne pravednosti između poreznog obveznika i poreznog tijela. Prije svega, u radu će biti prikazana administrativna suradnja koja često prethodi i koja je nužna za pokretanje spomenutih postupaka, ali i kako je pandemija COVID-a 19 utjecala na takvu suradnju. Važno je na početku i definirati pojam nesrazmjera dohotka i imovine. Cilj ove analize jest istražiti pravila o teretu dokazivanja u takvim postupcima te prikazati kako se pravila o teretu dokazivanja provode u praksi. Proučit će se i praksa CJEU-a, koji je svojom interpretacijom europskih propisa donio značajne zaključke kako teret dokazivanja u poreznim postupcima treba biti raspodijeljen. Postupci utvrđivanja nesrazmjera dohotka i imovine zanimljivi su zbog svoga značaja, a taj značaj ne predstavlja broj predmeta, već u prvome redu iznos poreza koji bi trebao biti uplaćen u državni proračun. Naposljetku, u radu će se ilustrirati kako funkcioniraju odnosno kako bi trebala funkcionirati pravila o teretu dokazivanja u alternativnim načinima rješavanja poreznih sporova.
This paper is considering the procedure of determination of disproportionate assets through the prism of the administative cooperation and the question of the burden of proof. Namely, as in other tax processes the burden of proof should be divided by the criteria of tax fairness between the taxpayer and the tax administration. First of all, in this work will be illustrated the administrative cooperation which often preceding and which is necessary for the initialization of the mentioned processes, but also how was the pandemic impact of COVID-19 on such cooperation. At the beginning is also important to determinate the definition of the notion of disproportionate assets. The aim of this analysis is to examine the rules on the burden of proof in such processes and to show how these rules on the burden of proof are implemented in practice. In the work also will be examined the case law of the CJEU, who with the interpretation of the EU law has adopted remarkable conclusions on how the burden of proof should be divided in tax processes. The processes of determination of disproportionate assets are interesting because of their importance, but that importance is not arising from the number of cases. The importance is visible from the amount of taxes which should be paid to the national budget. Finally, in the work will be illustrated how functionate i. e. how should function the rules on the burden of proof in the alternative tax dispute resolution.
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