Broader border taxes: a new option for European Union budget resources. Bruegel Policy Brief Issue 06/24, March 2024.

There is widespread agreement on the need for new resources to fund the European Union's budget in order to meet increasing spending demands, not least repayment of debt incurred as part of the EU’s post-pandemic economic recovery. In particular it is seen as desirable that the EU should have ‘own’ resources, or reliable ongoing revenue streams. But there is little agreement on what new own resources could consist of. Limited reform so far has led to the introduction of a levy paid by EU members depending on plastic packaging waste generated in their territory and not recycled. Meanwhile, the European Commission has proposed resources for the EU budget from emissions trading revenues, and from levies collected under the EU carbon border adjustment mechanism (CBAM). There proposals are pragmatic and move in the right direction, but do not go far enough. The debate about own resources should focus on whether the EU will be able to build genuine own resources based on common tax policies. The EU suffers from ‘tax leakage’ in which profits are shifted from high-tax to low-tax EU countries, and from there onto no or low-tax non-EU jurisdictions, often without the application of withholding taxes. It may not be too much of a stretch to compare this situation of tax leakage with the situation addressed by CBAM – a quasi-tax at the border. So far, an opportunity for what could be seen as a tax at the border of the internal market, aiming to protect the market from harmful competition, may have been missed. Such a tax could reflect the undertaxed profit rule agreed as part of the international deal on the corporate minimum tax. Focusing on protecting the revenues of EU members by common tax borders could offer scope for new own resources

Stratigraphie d’un fonds : histoire des archives Poinssot. I

Outre son volume – 206 boîtes d’archives et un plein meuble à plans –, ce qui caractérise le fonds Poinssot, c’est l’amplitude des champs historiques, géographiques et thématiques qu’il recouvre : l’histoire, l’archéologie et l’art de l’Europe et du Maghreb, de l’Antiquité aux années 1980-1990. Au cœur et à l’origine de ces archives : la Tunisie antique et médiévale sur laquelle les Poinssot ont produit et réuni une documentation de première main à partir des années 1875. Objet d’étude en soi..

The Motive of the Wearwolf in Croatian Mythology

U ovom ću se radu posvetiti mitološkom biću vukodlaka i njegovom pojavom u kontestu mitologije na našim prostorima. Pojam vukodlak na našim se prostorima poistovjećuje se sa pojmom vampir. Ovdje se zapravo radi o sinonimu za isti pojam te ću ih u ovome radu ravnopravno upotrebljavati. Vukodlak je čovjek, koji poslije smrti poput demona obilazi; vampir; po etimologiji čovjek s vučjim dlakama, vučje ćudi.(Šešo 2016:41) Makar se biće vukodlaka ili vampira u današnjici gotovo odmah poistovjećuje sa fantastičnim likovima iz raznih romana i filmskih sadržaja poput grofa Drakule ili ugriženog čovjeka koji se pretvara u dlakavo čudovište nalik vuku, takvi su likovi produkt višestoljetnih tradicijskih vjerovanja. U mnogim slučajevima folklorni sadržaj prolazi distorziju ovih bića zbog dodatne dramatičnosti i popularnosti, te se nerijetko ovim bićima mijenja izgled, proces nastanka pa čak i značenje

Introduction

En 2006, l’INHA et le centre ANHIMA, alors Centre Gustave Glotz, firent respectivement l’acquisition des archives et de la bibliothèque Poinssot. Exceptionnel par son volume et sa variété, par son exhaustivité et la qualité d’une documentation de première main, ce fonds couvre tous les domaines archéologique, artistique, sociologique et ethnographique de l’histoire du Maghreb et plus spécifiquement de la Tunisie, de l’Antiquité à nos jours, et illustre les liens organiques et scientifiques qu..

Anaerobic granular sludge as a biocatalyst for 1,3-propanediol production from glycerol in continuous bioreactors

1,3-propanediol (1,3-PDO) was produced from glycerol in three parallel Expanded Granular Sludge Blanket (EGSB) reactors inoculated with granular sludge (control reactor-R1), heat-treated granular sludge (R2) and disrupted granular sludge (R3) at Hydraulic Retention Times (HRT) between 3 and 24 h. Maximum 1,3-PDO yield (0.52 mol mol-1) and productivity (57 g L-1 d-1) were achieved in R1 at HRTs of 12 h and 3 h, respectively. DGGE profiling of PCR-amplified 16S rRNA gene fragments showed that variations in the HRT had a critical impact in the dominant community of microorganisms. However, no appreciable differences in the bacterial population were observed between R2 and R3 at low HRTs. Production of H2 was observed at the beginning of the operation, but no methane production was observed. This study proves the feasibility of 1,3-PDO production in EGSB reactors and represents a novel strategy to valorise glycerol generated in the biodiesel industry.The financial support given to Roberto Gallardo from Fundacao da Ciencia e da Tecnologia (ref SFRH/BD/42900/2008) is gratefully acknowledged. The authors thank the MIT- Portugal Program for the support given to R. Gallardo and C. Faria

Autour du fonds Poinssot

Julien Poinssot (1844-1900), Louis Poinssot (1879-1967) et Claude Poinssot (1928-2002), archéologues de père en fils, ont été, à des titres divers, des acteurs et des témoins privilégiés de l’histoire de l’archéologie en Tunisie. Entre les années 1870 et 1990, ils ont réuni un ensemble documentaire exceptionnel et original sur l’histoire de l’Afrique du Nord, de l’Antiquité au XXe siècle. Constitué d’une bibliothèque de plus de 4 500 volumes, de 25 mètres-linéaires d’archives issues de leurs recherches et de celles de leurs confrères – Bernard Roy (1846-1919), Paul Gauckler (1866-1911), Alfred Merlin (1876-1965) – le fonds Poinssot offre aux chercheurs d’aujourd’hui une documentation sans équivalent sur l’archéologie française en Afrique du Nord. Les contributions présentées ici explorent l’activité de trois générations de chercheurs, mus autant par le culte de l’archéologie que par le respect du document. Elles mettent au jour les multiples aspects de l’activité scientifique de cette famille d’archéologues, tout autant que les contraintes intellectuelles, matérielles et économiques qui pesaient sur elle

Anaerobic fermentation of glycerol: a platform for renewable fuels and chemicals

To ensure the long-term viability of biorefineries, it is essential to go beyond the carbohydrate-based platform and develop complementing technologies capable of producing fuels and chemicals from a wide array of available materials. Glycerol, a readily available and inexpensive compound, is generated during biodiesel, oleochemical, and bioethanol production processes, making its conversion into value-added products of great interest. The high degree of reduction of carbon atoms in glycerol confers the ability to produce fuels and reduced chemicals at higher yields when compared to the use of carbohydrates. This review focuses on current engineering efforts as well as the challenges involved in the utilization of glycerol as a carbon source for the production of fuels and chemicals

Chapitre II. Le panthéon du nouveau municipe

La place privilégiée que le culte impérial occupa dans la religion de Thugga pendant les deux premiers siècles ne décrut pas au siècle suivant et si aucun des Sévères n'y est formellement connu comme diuus, la dévotion des habitants à cette dynastie si populaire en Afrique y est pourtant bien manifeste. Ainsi, on ne peut plus douter que Septime Sévère fut le véritable destinataire de l'hommage à son frère fictif divinisé et c'est dans cette perspective qu'il faut interpréter le texte [no 31]...