CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

The proper functioning of the European internal market would be impossible withoutfiscal harmonization. The main objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an equitable allocation of financialresources between Member States. The aim is not to realize a uniform tax system for the MemberStates of the Union, but achieving a minimum level of harmonization of the national tax systems, inorder to prevent harmful fiscal competition between member States. The paper at hand presents themajor aspects of fiscal harmonization in general and some aspects of fiscal harmonization in thefield of value added tax (VAT) from an interdisciplinary perspective. The paper analyzes the majorlegal instruments used in the context of the harmonization process. It also refers to the mainobstacles in achieving the objective of harmonization, such as the rule of unanimity at the adoptionof measures at the Union level and proposes some solutions. The authors also try to explain why thedirectives are the mainly used legislative instruments in the context of harmonization process. Theultimate objective of the recent adopted EU tax rules in the field is the creation of a tax systembased on the principle of taxation at the origin, in order to reduce the administrative burden ontaxpayer and to prevent illegal capital movement between Member States. The final part of thepaper presents the major characteristics of the actual common system of VAT applicable in theEuropean Union and mentions some of the major obstacles in attaining the above mentionedobjective regarding the establishment of a more efficient tax system in the field of VAT.fiscal harmonization, EU tax policy, national tax systems, Value Added Tax (VAT), common VATsystem;

On the fundamentals of the three-dimensional translation gauge theory of dislocations

We propose a dynamic version of the three-dimensional translation gauge theory of dislocations. In our approach, we use the notions of the dislocation density and dislocation current tensors as translational field strengths and the corresponding response quantities (pseudomoment stress, dislocation momentum flux). We derive a closed system of field equations in a very elegant quasi-Maxwellian form as equations of motion for dislocations. In this framework, the dynamical Peach-Koehler force density is derived as well. Finally, the similarities and the differences between the Maxwell field theory and the dislocation gauge theory are presented.Comment: 17 pages, to appear in: Mathematics and Mechanics of Solid

On the correspondence between a screw dislocation in gradient elasticity and a regularized vortex

We show the correspondence between a screw dislocation in gradient elasticity and a regularized vortex. The effective Burgers vector, nonsingular distortion and stress fields of a screw dislocation and the effective circulation, smoothed velocity and momentum of a vortex are given and discussed.Comment: 6 pages, 2 figure

Twist disclination in the field theory of elastoplasticity

In this paper we study the twist disclination within the elastoplastic defect theory. Using the stress function method, we found exact analytical solutions for all characteristic fields of a straight twist disclination in an infinitely extended linear isotropic medium. The elastic stress, elastic strain and displacement have no singularities at the disclination line. We found modified stress functions for the twist disclination. In addition, we calculate the disclination density, effective Frank vector, disclination torsion and effective Burgers vector of a straight twist disclination. By means of gauge theory of defects we decompose the elastic distortion into the translational and rotational gauge fields of the straight twist disclination.Comment: 21 pages, 4 figure

The fundamentals of non-singular dislocations in the theory of gradient elasticity: dislocation loops and straight dislocations

The fundamental problem of non-singular dislocations in the framework of the theory of gradient elasticity is presented in this work. Gradient elasticity of Helmholtz type and bi-Helmholtz type are used. A general theory of non-singular dislocations is developed for linearly elastic, infinitely extended, homogeneous, and isotropic media. Dislocation loops and straight dislocations are investigated. Using the theory of gradient elasticity, the non-singular fields which are produced by arbitrary dislocation loops are given. `Modified' Mura, Peach-Koehler, and Burgers formulae are presented in the framework of gradient elasticity theory. These formulae are given in terms of an elementary function, which regularizes the classical expressions, obtained from the Green tensor of the Helmholtz-Navier equation and bi-Helmholtz-Navier equation. Using the mathematical method of Green's functions and the Fourier transform, exact, analytical, and non-singular solutions were found. The obtained dislocation fields are non-singular due to the regularization of the classical singular fields.Comment: 29 pages, to appear in: International Journal of Solids and Structure