European Union Directive Research Articles

Установление «налога на выход» как потенциально возможный путь расширения российских мер по деофшоризации

The article examines the European regulation of the «exit tax» enshrined in the Council of the European Union Directive No. 2016/1164 of July 12, 2016. The situations in which the «exit tax» is levied are analyzed, the procedure for determining the tax base, the procedure for the payment of tax, the possibility of presenting a deferral of tax, cases in which the tax is to be paid immediately in full, the problematic issues of the practical application of the Directive with regard to the «exit tax» are identified. The practice of implementing the provisions of the Directive about «exit tax» in Luxembourg is examined, as well as the specifics of the implementation of the Directive into national legislation on the example of Ireland’s experience. It is proposed to establish an «exit tax» in the Russian Federation as an additional source of budget revenues in the face of capital outflows and a pandemic of coronavirus infection. It is proposed to take a balanced approach in establishing an «exit tax» in order to maintain the balance of private and public interests. The establishment of a minimum value threshold will not prevent the movement of small assets when the state obtains the right to tax large assets when they move outside the Russian Federation.

Legal Aspects of Urban Water and Sanitation Regulatory Services: An Analysis of How the Spanish Experience Positively Would Contribute to the Brazilian New Regulation

This paper focuses on the legal and institutional framework of urban water services in Spain, emphasizing water sanitation by using proposals that would positively contribute to wastewater management in Brazil. The recent Brazilian Federal Law No. 14,026/20 aims to encourage investment in water sanitation, promoting public-private collaboration formulas so that service management is viable even in economically less-favored regions. In Spain, sanitation policies are aimed at fulfilling the set of obligations and objectives imposed by European Union Directives within the environmental policies of the Union. From an economic point of view, supply and sanitation water services are classified at European legal framework as “services of general economic interest” (SGEI), not subject to harmonized regulation and open to a natural monopoly provision regime, which they admit various types of management formulas, public and private, based on the ownership and public intervention of the service, both at national and European level. We believe that the Spanish experience in this field, beyond its singularities, can serve as a useful reference for Brazilian’s urban wastewater new regulation for several reasons: (1) Because of the decentralized political scheme that both countries share and the need to articulate an adequate system of competencies in consequence; (2) Because of the international experience that Spanish companies have at the sector’s technological forefront, they are very competitive; (3) Due to the adequate functioning of the Spanish legal and organizational framework since, despite its shortcomings, as we later will comment, it has managed to develop successful financing formulas and management models that, in general terms, have allowed to ensure with reasonable efficiency, continuity, stability and sustainability in the provision of urban water services.

DEVELOPMENT OF A METHOD FOR ASSIGNING PRIVATE LOCOMOTIVES TO TRAINS

Purpose. Ukraine is currently in the process of reforming the railway transportations market, which is related to the implementation of European Union Directives to its legislation. As a result of these reforms, the opening of the railway transportation market for carriers independent of Ukrzaliznytsia is envisaged. In such conditions, the problem of ensuring access of rolling stock to the receiving and departure tracks and the elimination of conflict situations with train and shunting movements of rolling stock of Ukrzaliznytsia can be solved by passing trains of independent carriers according to a tight schedule. One of the use areas of private locomotives is servicing of points of mass loading or unloading of goods. One of the tasks that arises in this case is to improve the methods of assigning private locomotives to the threads of the train schedule. Methodology. The research is performed based on the methods of organization of operational work of railways and methods of linear programming. Findings. The paper considers the problem of improving the methods of calculating the size of the working fleet of locomotives. Based on the analysis of possible conditions of interaction between Ukrzaliznytsia JSC and private carriers, it is determined that one of the possible options for using private transport companies at the stage of implementation of their services will be the service of points of mass loading or unloading of goods. In the course of the research a method of determining the number of locomotives by reducing this problem to an optimization problem of purpose was developed. An example of solving the problem of determining the required working fleet of locomotives to service the transportation of grain cargo sent to the port by shipping routes and developing schedules of their turnover is given. The number of locomotives needed to service transportations was set and the procedure for their connection to trains developed. Originality. The research improves the methods of assignment locomotives to the threads of the train schedule based on the use of linear programming methods. Practical value. The results of the work allow us to assess the needs of the working fleet of locomotives in the open market of railway transportations for independent carriers.

Vitamin D in liquid food supplements: are labels in line with RDA?

Introduction Nowadays, it has been observed an increase consumption in vitamins and food supplements (FS). In Portugal, in 2018, more than 2 million individuals reported the intake of these products [1]. Media has been given a particular attention to the high prevalence of vitamin D (VitD) deficiency, which may explain its highest consumption [2]. This vitamin increases intestinal calcium absorption and plays a central role in its homeostasis. Although vitD toxicity is uncommon, being a fat-soluble vitamin, excessive supplementation may result in body accumulation and toxicity [3]. The aim of this study is to evaluate if daily dose of vitamin D claimed in FS labels is in conformity with the recommended daily allowances (RDA) for this vitamin defined by European Union Directive and Portuguese legislation [4]. Materials and methods A total of 65 FS sold in Portuguese pharmacies, health shops, supermarkets and on the internet were examined for indicated daily intake and dosage of vitamin D. Selection criteria included: oral liquid pharmaceutical forms, for adults or paediatric consumption containing vitD in its composition, as mentioned in the label, regardless of the purpose of the FS. Results 35 (54%) FS presented vitD label doses above RDA and six (9%) of them indicated a daily dose ≥ the tolerable upper intake level defined by EFSA (UL = 100 μg/day) (Figure 1). Figure 1. NIR calibration curve used to predict the amorphous fraction of OLZ. Discussion and conclusions VitD label dose far exceeded RDA value in most of the FS evaluated and some exceeded UL defined by EFSA. Currently, the economic operators who place FS on the market are the responsible for the safety and the authenticity of label data. Attending that these products are often taken without any medical supervision or counselling and vitD excess may trigger adverse effects and also considering that some of these liquid formulations are for children consumption, it increases the concern about FS safety, it is imperative that the daily doses of this vitamin are reviewed in FS, in accordance to RDA values. FS should be under the same quality control of pharmaceuticals, regarding FS consumers health.

Neoliberal policy refugia: The death and life of biodiversity offsetting in the European Union and its member states

The past decade has been a dynamic one for biodiversity offsetting policy. Efforts to incorporate offsetting into the Convention on Biological Diversity as a compliance mechanism did not succeed. The expansion of offsetting outside of the Natura 2000 network in the European Union (EU), which looked all but inevitable in the early 2010s, was withdrawn in the face of unexpectedly strong opposition from environmental groups and the business sector. Highly publicised offsetting programmes in some EU countries have had mixed outcomes, and many observers describe offsetting as a failed policy. And yet four years of interviews and policy analysis in Brussels, Spain, and England suggest that reports of offsetting's death may be exaggerated. While the possibility of an overarching EU Directive aimed at harmonising offsetting policy and practice across the region's countries seems unlikely, in Spain, offsetting has returned to the national policy arena via adoption as an implementation tool within the national Green Infrastructure Strategy. Offsetting in England persists in a handful of counties as a locally situated development strategy, and seems to have returned at the national level despite its spectacular flame‐out in 2014. This is not, after all, a high‐profile failure of neoliberal environmental policy. Rather, we see offsetting's persistence as a result of policy refugia: the retreat to small but amenable jurisdictions where offsetting policies can wait out inclement policy conditions and then emerge to recolonise the policy landscape when conditions improve.

Occupational Noise on Floating Storage and Offloading Vessels (FSO).

The purpose and scope of this paper are to provide guidance of the potential impacts of being subjected to high level noise recorded on 1st generation (30 years old) floating storage and offloading vessels (FSO) in sector offshore. The international community recognizes that vibroacoustic impacts from commercial ships may have negative consequences for both humans (worker’s) and marine life, especially marine mammals. As regards the effect of noise on human health, there are legal requirements imposing the noise exposure control on personnel working on ships. The acceptable noise exposure standards are established in European Union Directive 2003/10/EC (2003), the NOPSEMA Regulation (2006), the Maritime Labor Convention (MLC) guidelines (2006), and the recommendations of the International Maritime Organization IMO contained, e.g., IMO MEPC.1/Circ.833 (2014). These regulations inform employers and employees what they must do to effectively protect both the marine environment and the health and life safety of workers employed in the maritime industry offshore. This study also presents an analysis of the results of noise measurements carried out on exemplary 1st generation FSO units.

Energy policy towards nZEB: The Hellenic and Cypriot case

ABSTRACT Undoubtedly Europe is facing challenges in the field of economy and energy which are definitely strongly related. The high energy prices, the growing energy demand, the security risks, the climate change parameter, the need for introducing energy upgrade and low carbon measures, form the basic parameters for the energy and environmental policy. Therefore, a list of European Union (EU) directives, standards were adopted specifying the provisions for the energy upgrade as well as energy certification of buildings. The 2010 Energy Performance of Buildings Directive (EPBD), the 2012 Energy Efficiency Directive and the 2018 recast constitute at present the main European legislations concerning the reduction of the energy consumption of the building sector. The nearly Zero or Zero Energy Building (nZEB) was introduced setting the renewable energy sources use a crucial parameter for the upgrade of energy efficiency in buildings. In correspondence to energy, CO2 emission reduction is another quantified goal set in the EU policy. Targeting to compare efficiently the legislation framework of the two countries the crucial parameters concerning the energy performance of residential and commercials buildings were chosen. These parameters are the U values, the energy rating classes, the lighting contribution, as well as the thermal bridges evaluation. Moreover, for Greece was chosen climate zone A, for example, Crete, where the climate is practically identical to the Cypriot conditions aiming to comment successfully on the framework followed by two countries and how the legislation can be successfully implemented.

Medical Device Regulation: Requirements for Dental Professionals Who Prescribe and Manufacture Custom-Made Devices.

A custom-made device (CMD) is a medical device intended for the sole use of a particular patient. In a dental setting, CMDs include prosthodontic devices, orthodontic appliances, bruxism splints, speech prostheses and devices for the treatment of obstructive sleep apnoea, trauma prevention and orthognathic surgery facilitation (arch bars and interocclusal wafers). Since 1993, the production and provision of CMDs have been subject to European Union (EU) Directive 93/42/EEC (Medical Device Directive, MDD) given effect in the UK by The Medical Devices Regulations 2002 (Statutory Instrument 2002/618), and its subsequent amendments. Regulation (EU) 2017/745 (Medical Device Regulation, EU MDR) replaces the MDD and the other EU Directive pertaining to Medical Devices, Council Directive 90/385/EEC (Active Implantable Medical Device Directive, AIMDD). The EU MDR was published on 5 April 2017, came into force on 25 May 2017 and, following a three-year transition period was due to be fully implemented and repeal the MDD on 26 May 2020, but was deferred until 26 May 2021 due to the coronavirus disease 2019 (COVID-19) pandemic.In the UK, in preparation for the country's planned departure from the EU, the EU MDR, with necessary amendments, was transposed into UK law (Medical Devices (Amendment etc.) (EU Exit) Regulations 2019, UK MDR). The UK left the Union on 31 January 2020 and entered a transition period that ended on 31 December 2020, meaning that, from 1 January 2021, dental professionals in Great Britain who prescribe and manufacture CMDs are mandated to do so in accordance with the new legislation while Northern Ireland remains in line with the EU legislation and implementation date. This paper sets out the requirements that relate to the production and provision of CMDs in a UK dental setting.

Rethinking the concept of prosuming: A critical and integrative perspective

The new European Union (EU) energy policystrengthens energy prosumers and decentralized energy systems.However, the literature lacks a clear definition and demarcation between energy consumers, prosumers, and producers; moreover, the new EU Directive from 2018 directly calls for increased efforts for clarification of the concepts and the creation of a regulatory framework. This study aims to conceptualize energy prosumption related to decentralized energy systems and the socio-economic perspective of the concept of sustainable development.The following variables are used in this research: (1) time horizon resulting from space–time variability, (2) the relationship between consumers’ energy demand and their own supplied production, and (3) the form of organization and ownership.According to this view, self-consumers have a self-production supply below the self-consumption demand for energy. In turn, a prosumer is defined by the prevailing economic activity at the continuum production–consumption scale. The research intends to offer criteria for policymakers, prosumers, and economists who design policy and energy systems in line with the EU policy.

Chemical and Sensory Characterization of Nine Spanish Monovarietal Olive Oils: An Emphasis on Wax Esters

Olive oil is an essential part of the so-called “Mediterranean diet”, purportedly one of the healthiest gastronomic traditions in the world. The wax content in olive oil is regulated under European Union directives, and it is used as a purity parameter for extra-virgin and virgin olive oils. The wax profile may also help the characterization of monovarietal olive oils. In this study, monovarietal oils were extracted from the fruits of nine native Spanish olive varieties (‘Arbequina’, ‘Argudell’, ‘Empeltre’, ‘Farga’, ‘Manzanilla’, ‘Marfil’, ‘Morrut’, ‘Picual’ and ‘Sevillenca’), and their chemical and sensory attributes were determined. Total wax content in oil was cultivar-dependent and ranged widely between 26 (‘Manzanilla’) and 144 mg kg−1 (‘Arbequina’), while it was negligible in ‘Picual’ oil. The wax ester fraction was comprised largely of phytol-containing diterpene esters, with phytyl vaccinate and phytyl arachidate being the most common components of this non-polar fraction in all nine olive oils assessed. A direct relationship between phytyl esters and the sensory perception of “ripe fruit” notes was also observed.

ILC3-derived acetylcholine promotes protease-driven allergic lung pathology

ILC3-derived acetylcholine promotes protease-driven allergic lung pathology

‘I did it my way’: customisation and practical compliance with EU policies

ABSTRACT By tackling shared problems through concerted policies, the European Union (EU) is thought to have a superior output legitimacy. However, EU policies change as they are being ‘customised’ during the implementation process. How do such patterns of ‘differentiated implementation’ affect EU governance in practice? While some studies highlight the danger of ‘watering down’ the objectives of EU law, others emphasise the role of decentralised problem-solving. We analyse how customisation affects states’ practical compliance with EU anti-discrimination, environmental, and justice and home affairs directives in 27 member states (excluding Croatia) between 2007 and 2013. The findings show that customised density (higher number of rules than prescribed by the EU directives) reduces practical compliance. Conversely, customised restrictiveness (stricter requirements than the EU directives) improves practical compliance. In contrast to earlier implementation research, we conclude that literal implementation is not the best form to ensure practical implementation.

ОЦІНЮВАННЯ ЯКОСТІ РЕКРЕАЦІЙНОГО ВОДНОГО СЕРЕДОВИЩА: СВІТОВІ ТЕНДЕНЦІЇ, РЕКОМЕНДАЦІЇ ВООЗ, ДИРЕКТИВА ЄС ЩОДО ВОДИ ДЛЯ КУПАННЯ

The purpose of this study is to introduce modern approaches to assessing the quality of water for recreational purposes in the world and highlight the main provisions of the guidelines of the World Health Organization (WHO) on the quality of recreational water (2021) and the European Union directive on the management of bathing water (2006/7/EC). The world is actively studying the impact of water quality on recreational water use (visiting beaches, fishing, boating and other water sports, travel on inland waterways, etc.). Research shows that good water quality increases the attractiveness of all recreational water uses. Water pollution and eutrophication of water bodies can significantly reduce the need for recreation. In 2021, WHO developed guidelines for recreational water quality (coastal and freshwater) that highlight the main targets associated with adverse health effects – enterococci and E. coli. WHO guidance emphasizes the need to develop and implement recreational water safety plans (RWSPs) that provide a holistic and practical approach to assessing and managing the risks associated with recreational water use. The European Union has a 2006 Bathing Water Directive (2006/7/EC) that sets out the requirements for monitoring, classifying and managing bathing water quality in water bodies, and providing the public with relevant information. Directive 2006/7/EC is a supplement to the EU Water Framework Directive (2000/60/EC). According to Directive 2006/7/EC, water pollution is defined as the presence of microbiological contamination or other organisms or wastes that affect the quality of the bathing water and pose a threat to the health of bathers. Bathing water quality management starts with monitoring. In the EU Member States, bathing waters are monitored and monitored at the most stressed points (places of greatest influx of swimwear or danger of pollutants). The content of enterococci and Escherichia coli is monitored, the limit for which is given in Annex 1 of Directive 2006/7/EC. Bathing water quality is assessed by quality classes: excellent; good; satisfactory; nasty. Public participation should be encouraged in the formulation of proposals and comments for the creation, revision and updating of bathing water (beach) lists.

Contribution of Domestic Direct Investment and Direct Foreign Investment to Economic Growth in Indonesia Era Joko Widodo

The European Union (EU) Directive 51/2003, “Modernisation of Accounts,” together with the recent issue (June 2009) of the International Accounting Standards Board (IASB) Exposure Draft (“the draft”) on management commentary, attest implicitly to the narrative power of the “Business Model” concept, stressing its role in garnering forward-looking information and its relevance for financial reporting. According to the draft, if listed companies want this narrative report to be decision-useful for present and prospective capital providers, they will soon have to include much more information related to their own business model within the management commentary (Relazione sulla Gestione in Italy). The business model concept has gained a large popularity over time, despite its lack of a generally accepted definition. In brief, the business model describes how a company has configured its structure (in terms of processes, resources, and competences) in order to create and capture value in its own competitive context; for this reason, it is doubtless a high-end non-financial piece of information for firms, analysts, and investors. Against this framework, the paper investigates the extent to which Italian listed companies are acquainted with the business model concept and whether they voluntary disclose it by performing the qualitative analysis of their annual reports. The resulting analysis reveals that the vast array of meanings associated with the business model concept complicates the value-relevance of this high-end non-financial piece of information. Finally, this ambiguity results in both a “cognitive” gap (the lack of a business model definition) and in a “technical” gap (a lack of guidelines) which companies must address when reporting on their own business model. To our knowledge, this is the first study in the field of financial reporting which investigates voluntary business model disclosure within financial statements. It intends to offer a useful insight into the current disclosure behaviours of Italian listed companies; this can be helpful for security regulatory and accountancy bodies, complementing the IASB’s guidelines for a fair representation of business model within the future management commentary.

Copyright Infringement in the EU Digital Single Market

Copyright Infringement in the EU Digital Single Market

Relevance of Neighbouring Rights in India in the Context of the 2019 European Union Directive

Neighbouring rights, which form a subset of copyrights, are those subsidiary, yet parallel, rights that are accrued to a specific class of people that comprises not the actual authors but the neighbours to the authors. The class includes performers, broadcasters, producers and organizers, etc., and in some countries, makers of databases. Of late, as per European Union (EU) Directive No. 2019/790 dated 17th April 2019, the press publishers have also been included in the class. The primary objective of this paper is to revisit neighbouring rights in India in the context of the impugned provisions of the EU Directive on the neighbouring rights of press publishers. The paper tries to know whether it is a ripe time to extend such neighbouring rights to press publishers in India. To reach a logical conclusion, the paper reviews the existing literature on neighbouring rights jurisprudence in India in reference to the Copyright Act, 1957. It also assesses the international instruments governing neighbouring rights, especially the Rome Convention. Last but not the least, it critically reviews the impugned provisions of the 2019 Directive. The paper employs analytical and descriptive methods to testify facts and theoretical frameworks governing the subject.

Recovery and Resolution Regimes in the Banking Union

This paper explores the implications of European Union (EU) legal regulations on approaches to tackling crisis situations in the financial sector. It explains the role and mechanisms of EU institutions in the process of monitoring and recovery of strategically important financial entities inside banking union at the EU level as well as of central bank members of the countries of the banking union. The purpose of the paper is to examine the compliance of EU regulations with national legislation in order to achieve preventive conditions of possible future crises and to protect national economies and the economy of the entire EU in context of the spillover effect and risks arising from the need of banks recovery due to realized losses of the same. The results evince the implementation of EU directives in the national legislation comprehensively, but practice demonstrated that the implementation of the same ones resulted in additional problems that require further EU institutions action and, in addition, different interpretations, i.e. evaluation of directives such as so-called “public interest”, results in discrepancy of approaches in managing open crisis situations.

Spatial Analysis of Renewable Energy Sources

Abstract Renewable energy sources are expanding opportunities for industrial development and can boost economic growth and create new jobs. In all European Union (EU) countries, including Latvia, it is possible to use renewable energy resources cost-effectively. The world is now at the beginning of the global energy transformation. Cost-effective renewable energy technologies provided an opportunity for sufficient development to reach ambitious climate targets of the EU Directive 2009/28/EC. Some systems are not only dependent on the interaction of many elements and dynamics over time, but they are also variable in space. In this context, energy production from local and renewable resources is one of the most relevant examples. It is characterized by many spatially variable elements, such as biomass availability, wind speed, solar radiation, location of power plants, transmission network infrastructure, energy demand, etc. It is crucial to explore the spatial distribution of resources to plan territorially-unified development of renewable energy and, consequently, promote efficient use of resources. This paper describes the data acquisition process of the spatial distribution of renewable energy sources. ArcGIS PRO and data collected from the various databases were used to describe the energy sectors according to resources, spheres of consumption and regions.

Lumped Kinetic Modeling of Polypropylene and Polyethylene Co-Pyrolysis in Tubular Reactors

The recycling rates, especially those from plastic packaging waste, have to be increased according to the European Union directive in the next years. Besides many other technologies, the pyrolysis of plastic wastes seems to be an efficient supplementary opportunity to treat mixed and unpurified plastic streams. For this reason, a pyrolysis process was developed for the chemical recycling of hydrocarbons from waste polyolefins. The obtained products can be further processed and upgraded in crude oil refineries, so that also monomers can be recovered, which are used for the plastic polymerization again. However, to achieve a scale up to a demo plant, a kinetic model for predicting the yields of the plastic pyrolysis in a tubular reactor is needed. For this reason, a pilot plant was built, in which different plastics and carrier fluids can be tested. Based on the data generated at the pilot plant, a very practical and suitable model was found to describe the plastic co-pyrolysis of the carrier fluid with polypropylene (PP) and low density and high density polyethylene (HDPE and LDPE), respectively. The physical and chemical mechanisms of the co-pyrolysis in the tubular reactor are successfully investigated.

Assessable learning outcomes for the EU Education and Training Framework core and Function A specific modules: Report of an ETPLAS WORKING Group.

Article 23(2) of the European Union Directive 2010/63/EU, which regulates welfare provisions for animals used for scientific purposes, requires that staff involved in the care and use of animals for scientific purposes be adequately educated and trained before they undertake any such work. However, the nature and extent of such training is not stipulated in the Directive. To facilitate Member States in fulfilling their education and training obligations, the European Commission developed a common Education and Training Framework, which was endorsed by the Member States Competent Authorities. An Education & Training Platform for Laboratory Animal Science (ETPLAS) Working Group was recently established to develop further guidance to the Learning Outcomes in the Framework, with the objective to clarify the levels of knowledge and understanding required by trainees, and to provide the criteria by which these Learning Outcomes should be assessed. Using the Framework document as a starting point, assessment criteria for the Learning Outcomes of the modules required for Function A persons (carrying out procedures on animals) for rats, mice and zebrafish were created with sufficient detail to enable trainees, providers and assessors to appreciate the level of knowledge, understanding and skills required to pass each module. Adoption and utilization of this document by training providers and accrediting or approving bodies will harmonize introductory education and training for those involved in the care and use of animals for scientific purposes within the European Union, promote mutual recognition of training within and between Member States and therefore free movement of personnel.