Ο ΦΠΑ στις διασυνοριακές συναλλαγές ηλεκτρονικού εμπορίου

Αντικείμενο της παρούσης διπλωματικής εργασίας αποτελεί η ανάδειξη των βασικότερων αλλαγών που επήλθαν από την 1η Ιουλίου 2021 με τους νέους κανόνες Φ.Π.Α. αναφορικά με τις διασυνοριακές συναλλαγές ηλεκτρονικού εμπορίου από επιχειρήσεις προς μη υποκείμενα στο φόρο πρόσωπα (Business to Consumer – B2C) στην ΕΕ, οι οποίες θεσπίσθηκαν στην ελληνική έννομη τάξη με τον ν. 4818/2021 ενσωματώνοντας τις διατάξεις των Οδηγιών ΕΕ 2017/2455 και 2019/1995 του Συμβουλίου. Στο εισαγωγικό μέρος της εργασίας γίνεται σύντομη αναφορά στην ιστορική διαδρομή του Φ.Π.Α., παρατίθενται τα βασικά χαρακτηριστικά του Φ.Π.Α. ως φόρου, παρουσιάζεται ο τρόπος λειτουργίας του συστήματος του Φ.Π.Α., δηλαδή της είσπραξης και της απόδοσής του, τίθεται ο προβληματισμός για τις συναλλαγές Φ.Π.Α. στις περιπτώσεις που υφίσταται το στοιχείο της διασυνοριακότητας, καθώς επίσης παρουσιάζονται και οι έννοιες της παράδοσης αγαθών, της παροχής υπηρεσιών, της ενδοκοινοτικής παράδοσης αγαθών και της πώλησης από απόσταση. Στο κύριο μέρος αναλύονται οι νέοι κανόνες Φ.Π.Α. για το ηλεκτρονικό εμπόριο, με τους οποίους πρώτον επεκτείνεται το καθεστώς της μικρής μονοαπευθυντικής θυρίδας (Mini One Stop Shop - MOSS) σε μεγαλύτερη μονοαπευθυντική θυρίδα (One Stop Shop - OSS) ώστε να περιλαμβάνει επέκταση του μη ενωσιακού καθεστώτος ( non-union scheme) και επέκταση του ενωσιακού καθεστώτος (union scheme), δεύτερον εισάγεται η έννοια της ηλεκτρονικής διεπαφής (πλατφόρμας) ως θεωρούμενος προμηθευτής για ορισμένες συναλλαγές και έτσι καθίσταται υπόχρεη για την απόδοση του Φ.Π.Α., τρίτον θεσπίζεται υπαγωγή στον Φ.Π.Α. όλων των αγαθών εμπορικού χαρακτήρα που εισάγονται στην ΕΕ από τρίτες χώρες ή τρίτα εδάφη, ανεξάρτητα από την αξία τους και θεσπίζεται καθεστώς εισαγωγής για εξ αποστάσεως πωλήσεις αγαθών εσωτερικής αξίας έως 150€ προς μη υποκείμενα στο φόρο πρόσωπα τα οποία εισάγονται από κράτη εκτός ΕΕ (Import One Stop Shop – IOSS) και τέταρτον θεσπίζονται ειδικές ρυθμίσεις κατά την εισαγωγή για τη δήλωση και πληρωμή του Φ.Π.Α. (special arrangements). Τέλος, γίνεται αναφορά στο καθεστώς της μικρής μονοαπευθυντικής θυρίδας (Mini One Stop Shop - MOSS), που εισήχθη στην ελληνική έννομη τάξη το 2015, στις παθογένειες που παρουσιάζει το σύστημα είσπραξης Φ.Π.Α. διασυνοριακά στην ΕΕ, καθώς επίσης παρατίθενται καταληκτικές παρατηρήσεις και στατιστικά στοιχεία από τα οποία εμφαίνεται η εδραίωση και η σημασία του ηλεκτρονικού εμπορίου στο σύγχρονο οικονομικό και συναλλακτικό κόσμο.The subject of this thesis is to highlight the main changes that have been introduced from 1st July 2021 with the new VAT rules regarding cross-border e-commerce transactions from businesses to non-taxable persons (Business to Consumer - B2C) in the EU which were introduced in the Greek legal order by Law no. 4818/201 incorporating the provisions of Council Directives EU 2017/2455 and 2019/1995. In the introductory part of the paper, a brief reference is made to the history of VAT, the main characteristics of VAT as a tax are listed, the way the VAT system works, i.e. the collection and remittance of VAT is presented, the reflection on VAT transactions in cases where there is a cross-border element is raised, as well as the concepts of supply of goods, supply of services, intra-Community supply of goods and distance selling are presented. The main part analyses the new VAT rules for e-commerce, which firstly extends the Mini One Stop Shop (MOSS) scheme to a larger One Stop Shop (OSS) to include an extension of the non-union scheme and an extension of the union scheme, secondly introduces the concept of an electronic interface (platform) as a deemed supplier for certain transactions and thus becomes liable for VAT, thirdly, it introduces the VAT treatment of all goods of a commercial nature imported into the EU from third countries or third territories, irrespective of their value, and introduces an import regime for distance sales of goods with an internal value of up to €150 to non-taxable persons imported from non-EU countries (Import One Stop Shop - IOSS) and fourthly, it introduces special arrangements on importation for the declaration and payment of VAT (special arrangements). Finally, reference is made to the Mini One Stop Shop (MOSS) scheme, which was introduced in the Greek legal order in 2015, to the pathologies of the cross-border VAT collection system in the EU, as well as concluding remarks and statistical data that show the consolidation and importance of e-commerce in the modern economic and transactional world

CYLD is a deubiquitinating enzyme that negatively regulates NF-kappaB activation by TNFR family members

Familial cylindromatosis is an autosomal dominant predisposition to tumours of skin appendages called cylindromas. Familial cylindromatosis is caused by mutations in a gene encoding the CYLD protein of previously unknown function1. Here we show that CYLD is a deubiquitinating enzyme that negatively regulates activation of the transcription factor NF-κB by specific tumour-necrosis factor receptors (TNFRs). Loss of the deubiquitinating activity of CYLD correlates with tumorigenesis. CYLD inhibits activation of NF-κB by the TNFR family members CD40, XEDAR and EDAR in a manner that depends on the deubiquitinating activity of CYLD. Downregulation of CYLD by RNA-mediated interference augments both basal and CD40-mediated activation of NF-κB. The inhibition of NF-κB activation by CYLD is mediated, at least in part, by the deubiquitination and inactivation of TNFR-associated factor 2 (TRAF2) and, to a lesser extent, TRAF6. These results indicate that CYLD is a negative regulator of the cytokine-mediated activation of NF-κB that is required for appropriate cellular homeostasis of skin appendages

Hypoxia activates IKK-NF-κB and the immune response in <em>Drosophila melanogaster</em>

Hypoxia, or low oxygen availability, is an important physiological and pathological stimulus for multicellular organisms. Molecularly, hypoxia activates a transcriptional programme directed at restoration of oxygen homoeostasis and cellular survival. In mammalian cells, hypoxia not only activates the HIF (hypoxia-inducible factor) family, but also additional transcription factors such as NF-κB (nuclear factor κB). Here we show that hypoxia activates the IKK–NF-κB [IκB (inhibitor of nuclear factor κB)–NF-κB] pathway and the immune response in Drosophila melanogaster. We show that NF-κB activation is required for organism survival in hypoxia. Finally, we identify a role for the tumour suppressor Cyld, as a negative regulator of NF-κB in response to hypoxia in Drosophila. The results indicate that hypoxia activation of the IKK–NF-κB pathway and the immune response is an important and evolutionary conserved response

14-3-3ε Is Required for Germ Cell Migration in Drosophila

Although 14-3-3 proteins participate in multiple biological processes, isoform-specific specialized functions, as well as functional redundancy are emerging with tissue and developmental stage-specificity. Accordingly, the two 14-3-3ε proteins in Drosophila exhibit functional specificity and redundancy. Homozygotes for loss of function alleles of D14-3-3ε contain significantly fewer germ line cells (pole cells) in their gonads, a phenotype not shared by mutants in the other 14-3-3 gene leo. We show that although D14-3-3ε is enriched within pole cells it is required in mesodermal somatic gonad precursor cells which guide pole cells in their migration through the mesoderm and coalesce with them to form the embryonic gonad. Loss of D14-3-3ε results in defective pole cell migration, reduced pole cell number. We present evidence that D14-3-3ε loss results in reduction or loss of the transcription factor Zfh-1, one of the main regulatory molecules of the pole cell migration, from the somatic gonad precursor cells

A shared role for RBF1 and dCAP-D3 in the regulation of transcription with consequences for innate immunity

Previously, we discovered a conserved interaction between RB proteins and the Condensin II protein CAP-D3 that is important for ensuring uniform chromatin condensation during mitotic prophase. The Drosophila melanogaster homologs RBF1 and dCAP-D3 co-localize on non-dividing polytene chromatin, suggesting the existence of a shared, non-mitotic role for these two proteins. Here, we show that the absence of RBF1 and dCAP-D3 alters the expression of many of the same genes in larvae and adult flies. Strikingly, most of the genes affected by the loss of RBF1 and dCAP-D3 are not classic cell cycle genes but are developmentally regulated genes with tissue-specific functions and these genes tend to be located in gene clusters. Our data reveal that RBF1 and dCAP-D3 are needed in fat body cells to activate transcription of clusters of antimicrobial peptide (AMP) genes. AMPs are important for innate immunity, and loss of either dCAP-D3 or RBF1 regulation results in a decrease in the ability to clear bacteria. Interestingly, in the adult fat body, RBF1 and dCAP-D3 bind to regions flanking an AMP gene cluster both prior to and following bacterial infection. These results describe a novel, non-mitotic role for the RBF1 and dCAP-D3 proteins in activation of the Drosophila immune system and suggest dCAP-D3 has an important role at specific subsets of RBF1-dependent genes

Instructor approaches to blended management learning : a tale of two business schools

The body of academic research on technology-supported learning is growing rapidly, with much of the focus upon student learning effectiveness This paper addresses the gap in educational technology literature on the examination of instructor characteristics. We shift the focus from student outcomes to instructor input, pedagogy and their strategy of technology selection. In particular, we explore instructors' approaches to blended learning, pedagogical aims and instructional design. Our study of management academics at two UK business schools reveals that blended learning adoption varies greatly. Based on forty semi-structured interviews with management academics, we find that this adoption depends on personal predispositions of academics towards educational technology. Personal understanding and interpretation of the blended learning phenomenon cluster into four distinct groups: traditionalist, pedagogy-centric, techno-centric and cautious, and instructional design and delivery preferences vary widely between groups. The findings of this study demonstrate that there is a wide variation in instructor approaches to blended management learning and that manifests itself markedly in the pedagogical strategies and instructional design and delivery of management education