23,217 research outputs found
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
Evaluating the Revisionist Critique of Just War Theory
Modern analytical just war theory starts with Michael Walzer's defense of key tenets of the laws of war in his Just and Unjust Wars. Walzer advocates noncombatant immunity, proportionality, and combatant equality: combatants in war must target only combatants; unintentional harms that they inflict on noncombatants must be proportionate to the military objective secured; and combatants who abide by these principles fight permissibly, regardless of their aims. In recent years, the revisionist school of just war theory, led by Jeff McMahan, has radically undermined Walzer's defense of these principles. This essay situates Walzer's and the revisionists’ arguments, before illustrating the disturbing vision of the morality of war that results from revisionist premises. It concludes by showing how broadly Walzerian conclusions can be defended using more reliable foundations
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