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http://hdl.handle.net/11320/6931
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Pole DC | Wartość | Język |
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dc.contributor.author | Reiwer-Kaliszewska, Anna | - |
dc.date.accessioned | 2018-09-25T10:07:57Z | - |
dc.date.available | 2018-09-25T10:07:57Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 147-155 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6931 | - |
dc.description.abstract | Traditional own resources are a part of a broader category of European Union revenues – the own resources. The own resources category consists of three types of resources: traditional own resources, which mainly consist of customs duties on imports from outside the European Union and sugar levies, own resources based on value-added tax (VAT) and own resources based on GNI – gross national income (each Member State transfers a standard percentage of its GNI to the EU), which serves as the balancing resource. Currently, the types of own resources and the methods for calculating them have been set by Council in a decision of 26 May 2014 on the system of own resources of the European Union. Changes were introduced to the system of the own resources for the period 2014-2020. The decision has entered into force on 1 October 2016, however, the rules apply retroactively as of 1 January 2014. The aim of this article is to analyze the issue of traditional own resources (a part of a broader category of resources – the own resources) and its impact on the budget of the European Union. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | Law | pl |
dc.subject | customs | pl |
dc.subject | trade defense instruments | pl |
dc.subject | anti-dumping | pl |
dc.subject | anti-subsidy | pl |
dc.title | The Impact of the Traditional Own Resources on the Budget of the European Union | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.11 | - |
dc.description.Email | areiwer@yahoo.co.uk | pl |
dc.description.Biographicalnote | Doctor, Department of Financial Law, Faculty of Law, University of Business and Administration in Gdynia, Poland. The author specializes in tax and customs law, especially in the issues concerned with the trade defense instruments. She is the author and co-author of numerous books and articles published in prestigious journals. | pl |
dc.description.Affiliation | University of Business and Administration in Gdynia | pl |
dc.description.references | Browne, J., Johnson, P., Philips, D.: The budget of the European Union: a guide, London: Institute for Fiscal Studies, 2014. | pl |
dc.description.references | Limbach, K.: Uniformity of Customs Administration in the European Union, London: Bloomsbury, 2015. | pl |
dc.description.references | Reiwer-Kaliszewska, A.: The Issue of Modernization of the XXI Century, in: Radvan, M., Gliniecka, J., Sowiński, T., Mrkyvka, P. (eds.): The Financial Law Towards Challenges of the XXI Century, Brno: Masaryk University, 2017. | pl |
dc.description.references | Van der Hoek, M.P.: Handbook of Public Administration and Policy in the European Union, London: Routledge, 2005. | pl |
dc.description.references | Annual accounts of the European Union for years 1971 to 2016. www.eu.europa.eu. | pl |
dc.description.references | Future financing of the EU, Final report, and recommendations of the High-Level Group on Own Resources, 2016. www.ec.europa.eu. | pl |
dc.description.references | HM Revenue & Customs in its Annual Report and Accounts 2014-2015. www.gov.uk. | pl |
dc.description.references | Multiannual Financial Framework – European Commission. www. ec.europa.eu. | pl |
dc.description.firstpage | 147 | pl |
dc.description.lastpage | 155 | pl |
dc.identifier.citation2 | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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A_Reiwer-Kaliszewska_The_Impact_of_the_Traditional_Own_Resources.pdf | 895,9 kB | Adobe PDF | Otwórz |
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