Browse by title
The Court of Justice of the European Union has developed a long-standing case law on the prohibition of abuse. The present contribution first briefly recapitulates the case law of the Court of Justice, both for VAT and for direct taxes. It then moves on to the implications of that case law. It will argue that the prohibition of abuse will most likely have a very limited field of application. Moreover, it will stress the importance of teleological reasoning for the determination of abuse. It will also point out that the risk of overshooting needs to be addressed, so that the finding of abuse does not lead to higher taxes than in a no-abuse situation. Finally, the contribution will discuss whether there is a single right answer to the question when it comes to ascertaining abuse or whether Member States can be given some leeway.
Tomáš Foltýnek and Dita Dlabolová
Most academic integrity literature in Eastern Europe focuses on corruption and plagiarism. This focus on negative issues has led to a punitive approach to academic integrity which emphasizes detection and penalties instead of preventative measures stemming from a culture of academic integrity. Nonetheless, there are many projects promoting a positive approach which are in place, and these are gradually changing academic culture. This chapter is based on a literature review of journal papers on academic integrity in Eastern Europe. It provides an overview of ongoing projects and initiatives at the local, national and international levels. These initiatives aim to shift the overall mindset in Eastern European societies from one driven by detection and penalties to a positive approach aiming to build a culture of academic integrity. Furthermore, academic integrity is strongly bound to democracy, and it is a lack of democracy in Eastern Europe which is arguably acting as a hindrance to this development.
The concerns of tertiary mathematics students and educators have not yet been well served by the academic integrity literature. This chapter suggests reasons for why this may have occurred: tacit assumptions about the universal applicability of the existing literature to all disciplines; the opacity of mathematics to non-specialists because of both its content and the use of symbols; and misperceptions of the nature and demand of mathematics assessment at the undergraduate level. The chapter proposes research directions which can speak meaningfully into this void and engage the attention of mathematical specialists about the critical importance of academic integrity.
The public right to access environmental information is at the core of other environmental procedural rights: it enables informed participation in environmental decision-making, aids effective access to justice in environmental matters, and is a key aspect of any Environmental Impact Assessment procedure. This chapter provides a critical assessment of the current status of this right under EU law. Specifically, the major EU environmental legislation in that regard is analysed against the backdrop of the Aarhus Convention; the contribution of the Court of Justice of the EU in interpreting and applying those EU legislation is discussed; and the extent to which the EU human rights system (potentially) supports the public right of access to environmental information is also examined.