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dc.contributor.authorPopovič, Adrián-
dc.date.accessioned2018-09-25T11:40:28Z-
dc.date.available2018-09-25T11:40:28Z-
dc.date.issued2018-
dc.identifier.citationOptimization 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. 189-205pl
dc.identifier.isbn978–83–65696–08–3-
dc.identifier.urihttp://hdl.handle.net/11320/6934-
dc.description.abstractIn the article the Author discusses the structure of the EU budget initially, focuses on its revenue component and expenditure component and examines its status de lege lata. Subsequently, after this description, he describes the principles applied to the intended reform of the EU budget. Following the reform principles, the Author points out the recent initiatives of the environmental new own resource of the EU budget, whose primary objective is to comply with one of the most important EU policies, which is the environmental protection in accordance with the High-Level Group on Own Resources study from December 2016. In the end, the Author submits an evaluation of environmental own resources in the light of the presented reform principles of the financing of the EU budget.pl
dc.description.sponsorshipThis article represents a partial output of the grant project VEGA no. 1/0846/17 “Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications” and no. APVV-16-0160 “Tax evasion and tax avoidance (motivation factors, formation, and elimination)”.pl
dc.language.isoenpl
dc.publisherTemida 2pl
dc.subjectEUpl
dc.subjectown resourcepl
dc.subjectenvironmentpl
dc.subjectprotectionpl
dc.subjectinitiativespl
dc.titleInitiatives in the Area of the Financing of the EU Budget in the Context of Environmental Protectionpl
dc.typeBook chapterpl
dc.identifier.doi10.15290/oolscprepi.2018.14-
dc.description.Emailadrian.popovic@student.upjs.sk.pl
dc.description.BiographicalnoteInternal Ph.D. Student, Department of Financial Law, Tax Law and economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovak Republic. The Author specializes in tax law and budgetary law. He is the author of more than 10 articles published in the Slovak Republic, Czech Republic and Poland.pl
dc.description.AffiliationPavol Jozef Šafárik University in Košicepl
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dc.description.referencesEU: Treaty on the Functioning of the European Union: no. 2012/C 326/01.pl
dc.description.referencesEU: Regulation (EEC, Euratom, ECSC) no. 260/68, laying down the conditions and procedure for applying the tax for the benefit of the European Communities.pl
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dc.description.firstpage189pl
dc.description.lastpage205pl
dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
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

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