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Gregory S. Alexander
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.