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This is War: How the Politically Astute Achieve Crimes of Obedience through the Use of Moral Disengagement. The Leadership Quarterly, 15(4), 551–568. Online: http://doi.org/10.1016/j.leaqua.2004.05.007 Bosse, G. (2017). EU Normative Performance: A Critical Theory Perspective on the EU’s Response to the Massacre in Andijon, Uzbekistan. East European Politics, 33(1), 56–71. Online: http://doi.org/10.1080/21599165.2017.1280472 Bosse, G. (2021). Authoritarian Consolidation in Belarus: What Role for the EU? European View, 20(2), 201–210. Online: http://doi.org/10.1177/17816858211061839 Chulitskaya, T. & Matonytė, I. (2018). Social Security Discourses in a Non-Democratic State: Belarus Between Soviet Paternalistic Legacies and Neo-Liberal Pressures. Public Policy and Administration, 17(4), 539–554. Online: http://doi.org/10.13165/VPA-18-17-4-04 Galtung, J. (1967). On the Effects of International Economic Sanctions: With Examples from the Case of Rhodesia. World Politics, 19(3), 378–416. Kascian, K. (2018). Belarus: Does Europeanisation Require a Geopolitical Choice? In P. Flenley & M. Mannin (Eds.), The European Union and Its Eastern Neighbourhood: Europeanisation and Its Twenty-First-Century Contradictions (pp. 86–98). Manchester University Press. Kascian, K. (2021, May 24). Lukashenka’s Campaign against Nazism: One Must Imagine Sisyphus Happy. New Eastern Europe. Online: https://bit.ly/3T6z4NX Kascian K. & Denisenko, V. (2021). Society in the Authoritarian Discourse: The Case of the 2020 Presidential Election in Belarus. Intersections. East European Journal of Society and Politics, 7(4), 124–138. Online: http://doi.org/10.17356/ieejsp.v7i4.818 Korosteleva, E. & Petrova, I. (2021). Community Resilience in Belarus and the EU response. JCMS: Journal of Common Market Studies, 59, 124–136. Online: http://doi.org/10.1111/jcms.13248 Kotljarchuk, A. (2020). The Flag Revolution. Understanding the Political Symbols of Belarus. In N. Mörner (Ed.), Constructions and Instrumentalization of the Past. A Comparative Study on Memory Management in the Region (pp. 45–54). Södertörn University. Kreppel, A. & Webb, M. (2019). European Parliament Resolutions – Effective Agenda Setting or Whistling into the Wind? Journal of European Integration, 41(3), 383–404. Online: http://doi.org/10.1080/07036337.2019.1599880 Krzyżanowski, M. (2010). The Discursive Construction of European Identities. A Multi-level Approach to Discourse and Identity in the Transforming European Union. Peter Lang. Luhmann, N. (2004). Law as a Social System. Oxford University Press. Marples, D. R. (1999). Belarus. A Denationalized Nation. Harwood. Mazepus, H., Dimitrova, A., Frear, M., Chulitskaya, T., Keudel, O., Onopriychuk, N., & Rabava, N. (2021). Civil Society and External Actors: How Linkages with the EU and Russia Interact with Socio-Political Orders in Belarus and Ukraine. East European Politics, 37(1), 43–64. Online: http://doi.org/10.1080/21599165.2021.1873780 Portela, C. (2008). Sanctions against Belarus: Normative Unintended. In N. Tocci (Ed.), The European Union as a Normative Foreign Policy Actor (pp. 5–9). CEPS Working Document No. 281. Online: https://bit.ly/3rEN9qe Radwanska Williams, J. (1993). Expression and Communication as Basic Linguistic Functions. Intercultural Communication Studies, 3(1), 91–101. Räikkä, J. (1997). On Disassociating Oneself from Collective Responsibility. Social Theory and Practice, 23(1), 93–108. Online: http://doi.org/10.5840/soctheorpract19972315 Savchenko, A. (2009). Belarus – A Perpetual Borderland. Brill. Schmitt, C. (2007). The Concept of the Political. Expanded Edition. University of Chicago Press. Sierakowski, S. (2020). Belarus Uprising: The Making of a Revolution. Journal of Democracy, 31(4), 5–16. Online: http://doi.org/10.1353/jod.2020.0051 Van Dijk, T. A. (1993). Elite Discourse and Racism. SAGE Publications. Vilpišauskas, R., Jakniūnaitė, D., Jaroszewicz, M. & Jonavičius, L. (2021). Susceptibility of Ukrainian and Belarusian Domestic Actors to External Actors’ Approaches: Puzzling Patterns of Transition. East European Politics, 37(1), 65–88. Online: http://doi.org/10.1080/21599165.2020.1745190 Wilson, A. (2011). Belarus. The Last European Dictatorship. Yale University Press. Wodak, R. (2001). The Discourse-Historical Approach. In R. Wodak & M. Meyer (Eds.), Methods of Critical Discourse Analysis (pp. 63–94). SAGE Publications. Online: https://dx.doi.org/10.4135/9780857028020" ["copyrightYear"]=> int(2022) ["issueId"]=> int(481) ["licenseUrl"]=> string(43) "https://creativecommons.org/licenses/by/4.0" ["pages"]=> string(4) "5-20" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2022.1.1" ["abstract"]=> array(1) { ["en_US"]=> string(936) "

This article provides an assessment of the relevant EU documents pertinent to the restrictive measures against Lukashenka’s regime after the 2020 fraudulent presidential elections in Belarus and since the beginning of 2022 Russia’s aggression against Ukraine. The text identifies relevant concepts and provides their contextual analysis vis-à-vis their linkage with Belarus in general, its society and Lukashenka’s regime. The article reveals that Belarus did not become a priority of the EU and its pre-war critical engagement policy failed to contribute to the development of a unified EU-wide vocabulary addressing the Belarusian case. With the start of the war, it was internationalised and placed within a binarity “victim of aggression – (co-)aggressor” with little evidence of an unequivocal shift towards a primary focus on the contextual interpretation of the domestic developments in Belarus.ts in Belarus.

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In global practice, uncontrolled imbalances in the fiscal space are a real threat to a country’s financial security in the context of the new economic reality; destabilisation challenges as well as the risks of the spread of crisis phenomena under the conditions of uncertainty and geopolitical conflictogenity. Applying the results of theoretical and practical research based on the methods of factual and statistical analysis, it was determined that under conditions of modern full-scale turmoil, all components of fiscal regulation should be focused on the priorities of resilience in the period of martial law and sustainable development in post-war recovery. As a candidate for acceding the European Union, Ukraine will carry out reforms that will bring the country closer to world standards in all areas of financial relations. Therefore, the processes of reforming tax systems, including administrative regulations, should be focused on solving systemic institutional problems of change management.

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This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.

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The purpose of the paper is to present the most important changes to the laws on excise tax and personal income tax (PIT) made in Poland in 2022. Due to the importance of these changes, they can be considered as tax law reforms. The changes to the excise tax may not only affect the amount of taxes levied but may also influence the health-related behaviour of Poles in the coming years. The changes to the PIT may affect as many as 18 million taxpayers.

The main purpose of this paper is to verify two research hypotheses: first, that public consultations do not have any impact on the shape of the tax law being developed; and second, if the legislator adopts a tax law quickly, it will very likely contain many errors, the consequences of which may be serious.

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Online: https://bit.ly/3ykLie2 Opschoor, H. (2000). The Ecological Footprint: Measuring Rod or Metaphor? Ecological Economics, 32(3), 363–365. Online: https://doi.org/10.1016/S0921-8009(99)00155-X Opschoor, J., Lohman, A. F. & Vos, H. B. (1994). Managing the Environment. The Role of Economic Instruments. OECD. Otto, A. & Gugushvili, D. (2020). Eco-Social Divides in Europe: Public Attitudes towards Welfare and Climate Change Policies. Sustainability, 12(1). Online: https://doi.org/10.3390/su12010404 Paris Agreement (2015, December). Online: https://bit.ly/3R2ImdS Paulik, É. & Tapaszti, A. (2022, March 24). Tovább a zöld úton: jelentősen emelkedett az MNB zöldkötvény-portfóliójának pozitív környezeti hatása. Világgazdaság. Online: https://bit.ly/3EoEq30 Pigou, A. C. (1920). The Economics of Welfare. McGraw-Hill Book Company. Ritchie, H. (2022). CO₂ Emissions Dataset: Our Sources and Methods. How Do We Construct Our Global Data on CO₂ Emissions? Our World in Data. 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Online: https://doi.org/10.1198/073500102753410372 Zöldy, M., Csete, M., Kolozsy, P. P., Bordás, P. & Török, Á. (2022). Cognitive Sustainability. Cognitive Sustainability 1(1). Online: https://doi.org/10.55343/CogSust.7" ["copyrightYear"]=> int(2022) ["issueId"]=> int(481) ["licenseUrl"]=> string(43) "https://creativecommons.org/licenses/by/4.0" ["pages"]=> string(5) "63-76" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2022.1.5" ["abstract"]=> array(1) { ["en_US"]=> string(976) "

On the one hand, economic sustainability depends on an environmentally friendly and energy-saving economy, though it rather means the continuous functioning of businesses and the national economy, which is expressed in the balance of accounting, foreign trade and budget balances.

On the regulatory side, monetary policy, alongside fiscal policy, serves ensuring economic sustainability, as the main objective of central banks is to ensure price stability and maintain financial equilibrium to underpin continued economic activity. However, in our energy crisis-ridden world, there is an increasing emphasis on energy-efficient, environmentally friendly management. The focus of our study is on the environmental sustainability context of Hungarian fiscal and central bank tools, with a particular focus on the legislative and programmatic elements of the green economy development of the Magyar Nemzeti Bank (Hungarian National Bank, hereinafter: MNB).

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One of the most ancient forms of thinking about law is what is today known as positivist or normativist. It focuses on the product presented in the name of the law, the textual representation which not only simply includes, but directly embodies the law. In other words, it is a corpus, whether it is a code, a properly issued rule or a set of ad-hoc decisions: this is the law itself. This represents a short-circuited ready form for cognition, which the conscious follower and the professional agent of the law will both use as a tool. In addition, however, presumably ages later, there emerges a completely different version of the idea of law, rooted in a culture that forecasts the hermeneutic way of thinking. If in the former an approach based on epistemology can be discerned, the latter takes a more ontological approach instead. This focuses, beyond the given text, upon its interpretation and on the understanding that may be drawn from the text, and thus ultimately on the content which the law is supposed to message to the law abider and enforcer alike. In other words, it is concerned with the genuine meaning that actually affects and influences its addressees. Moreover, it is clear that, in contrast to text-centricity, the hermeneutic approach is also aimed at what sociological examination relating to the law reveals: finding the lebendes Recht [living law], separated from the positives Recht, setting some law in action next to the law in books.

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object(Publication)#861 (6) { ["_data"]=> array(29) { ["id"]=> int(6443) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2022-10-28" ["lastModified"]=> string(19) "2022-10-28 17:37:43" ["primaryContactId"]=> int(7944) ["sectionId"]=> int(31) ["seq"]=> int(7) ["submissionId"]=> int(6319) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(2714) "Balkin, J. M. (2016). Information Fiduciaries and the First Amendment. UC Davis Law Review, 49(4), 1183–1234. Online: https://bit.ly/3CC02Xd Balkin, J. M. (2020). The Fiduciary Model of Privacy. Harvard Law Review Forum, 134(11), 11–33. Online: https://bit.ly/3yJv6Dp Cohen, J. (2019). Between Truth and Power. The Legal Constructions of Informational Capitalism. Oxford University Press. Online: https://doi.org/10.1093/oso/9780190246693.001.0001 Van Dijck, J., Poell, T. & de Waal, M. (2018). The Platform Society. Public Values in a Connective World. Oxford University Press. Online: https://doi.org/10.1093/oso/9780190889760.001.0001 Van Dijck, J., Nieborg, D. & Poell, T. (2019). Reframing Platform Power. Internet Policy Review, 8(2). Online: https://doi.org/10.14763/2019.2.1414 Van Dijck, J. (2021). Governing Trust in European Platform Societies: Introduction to the EJC Special Issue. European Journal of Communication, 36(4), 323–333. Online: https://doi.org/10.1177/02673231211028378 Dumbrava, C. (2021). Key Social Media Risks to Democracy: Risks from Surveillance, Personalisation, Disinformation, Moderation and Microtargeting. EPRS. Online: https://bit.ly/3MHNsu7 Gillespie, T. (2010). The Politics of ‘Platforms’. New Media & Society, 12(3), 347–364. Online: https://doi.org/10.1177/1461444809342738 Malgieri, G. & Comand, G. (2017). Why a Right to Legibility of Automated Decision-Making Exists in the General Data Protection Regulation. International Data Privacy Law, 7(4), 243–265. Online: https://doi.org/10.1093/idpl/ipx019 Riordan, J. (2016). The Liability of Internet Intermediaries. Oxford University Press. Online: https://doi.org/10.1093/oso/9780198719779.001.0001 Shapiro, C. & Varian, H. R. (1998). Information Rules: A Strategic Guide to the Network Economy. Harvard Business School Press. De Waal, M., Poell, T. & Van Dijck, J. (2016). De platformsamenleving: strijd om publieke waarden in een online wereld. Amsterdam University Press. Wachter, S., Mittelstadt, B. & Floridi, L. (2017). Why a Right to Explanation of Automated Decision-Making Does Not Exist in the General Data Protection Regulation. International Data Privacy Law, 7(2), 76–99. Online: https://doi.org/10.1093/idpl/ipx005 Wheelwright, S. & Clark, K. B. (1992). Revolutionizing Product Development. Simon and Schuster. Wong, J. C. (2018, March 18). The Cambridge Analytica Scandal Changed the World – But it Didn’t Change Facebook. The Guardian. Online: https://bit.ly/3TlTCCV Zhu, F. & Iansiti, M. (2007). Dynamics of Platform Competition: Exploring the Role of Installed Base, Platform Quality and Consumer Expectations. ICIS 2007 Proceedings, 38. Online: https://aisel.aisnet.org/icis2007/38" ["copyrightYear"]=> int(2022) ["issueId"]=> int(481) ["licenseUrl"]=> string(43) "https://creativecommons.org/licenses/by/4.0" ["pages"]=> string(6) "91-108" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2022.1.7" ["abstract"]=> array(1) { ["en_US"]=> string(927) "

This paper presents the European regulation of platforms. In its first part, it reconstructs the process by which the concept of ‘platform’ in information technology and marketing have evolved and become a legal concept. This emerged from the mid-2010s, first in amendments of sectoral rules and later in sui generis platform rules. The second part of the paper argues that these rules can be interpreted as an emerging separate area of law, the ‘European platform law’. One of the most important ultimate justifying principles and purposes of this legal corpus is the protection of users. This is achieved through a number of tools, some of which are legal transplants from other legal areas (such as consumer protection), while others are sui generis legal rules created specifically for platforms, such as the protection of user accounts or the explainability and transparency of algorithms.

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object(Publication)#904 (6) { ["_data"]=> array(29) { ["id"]=> int(6442) ["accessStatus"]=> int(0) ["datePublished"]=> string(10) "2022-10-28" ["lastModified"]=> string(19) "2022-10-28 17:37:43" ["primaryContactId"]=> int(7942) ["sectionId"]=> int(31) ["seq"]=> int(8) ["submissionId"]=> int(6318) ["status"]=> int(3) ["version"]=> int(1) ["categoryIds"]=> array(0) { } ["citationsRaw"]=> string(4922) "Angelopoulos, C. (2021, August 9). YouTube and Cyando, Injunctions against Intermediaries and General Monitoring Obligations: Any Movement? Kluwer Copyright Blog. Online: https://bit.ly/3MHI3Dw Brieske, J. & Peukert, A. (2022, January 20). Coming into Force, not Coming into Effect? The Impact of the German Implementation of Art. 17 CDSM Directive on Selected Online Platforms. Zenodo. Online: https://doi.org/10.5281/zenodo.5865619 Ferge, Zs. (2017). Médialejátszók és online megosztóplatformok, avagy hogyan értelmezte az Európai Bíróság a nyilvánossághoz közvetítés fogalmát a Stichting Brein, szerzői jogok jogosultjainak érdekeit védő alapítvány kontra Jack Frederik Wullems, valamint a Ziggo BV és XS4ALL Internet BV-ügyben hozott ítéletében. Iparjogvédelmi és Szerzői Jogi Szemle, 12(5), 15–46. Online: https://bit.ly/3gjmHAg Frosio, G. (2020). Reforming the CDSM Reform: A User-Based Copyright Theory for Commonplace Creativity. International Review of Intellectual Property and Competition Law, 51(6), 715–716. Online: https://doi.org/10.1007/s40319-020-00931-0 Grad-Gyenge, A. (2020). A szerzői jogi reform vágya: az egyszerűsítés ideája a bonyolítás művészetében. Gazdaság és Jog, 28(7–8), 1–5. Harkai, I. (2021a). Érvek a sajtókiadványok kiadóinak uniós védelme mellett és ellen. Európai Jog, 21(6), 17–22. Harkai, I. (2021b). Az Európai Unió Bíróságának döntése a YouTube és a Cyando egyesített ügyekben. Jogesetek Magyarázata, 12(4), 43–54. Harkai, I. & Mezei, P. (2022). Végfelhasználói flexibilitások és platformfelelősség a CDSM irányelv fényében. In B. Török (Ed.), Az internetes platformok kora – társadalmi hatások és szabályozási kihívások. Ludovika University Press. In press. Hofmann, F. & Specht-Riemenschneider, L. (2021). Verantwortung von Online-Plattformen – Ein Plädoyer für ein funktionszentriertes Verkehrspflichtenkonzept, Zeitschrift für Geistiges Eigentum/Intellectual Property Journal, 13(1), 48–113. Online: http://doi.org/10.1628/zge-2021-0004 Jütte, B. J. (2021, June 23). Op-Ed: A Mild Sigh of Relief for Online Platforms but Uncertainty Looms after CJEU Judgment in YouTube/Cyando. EU Law Live. Online: https://bit.ly/3EJTcBH Keller, P. (2021, December 9). YouTube Copyright Transparency Report: Overblocking is Real. Kluwer Copyright Blog. Online: https://bit.ly/3CFIoSv Leistner, M. (2020). European Copyright Licensing and Infringement Under Art. 17 DSM Directive: Can We Make the New European System a Global Opportunity Instead of a Local Challenge? Zeitschrift für Geistiges Eigentum/Intellectual Property Journal, 12(2), 123–214. Online: https://ssrn.com/abstract=3572040 Leistner, M. & Ohly, A. (2019). Direct and Indirect Copyright Infringement: Proposal for an Amendment of Directive 2001/29/EC (InfoSoc Directive). Journal of Intellectual Property Law & Practice, 14(3), 182–186. Online: https://doi.org/10.1093/jiplp/jpy182 Mezei, P. (2012). A fájlcsere dilemma. A perek lassúak, az internet gyors. HVG-Orac. Mezei, P. & Lábody, P. (2022). Több jogdíj, kevesebb vélemény? Irányváltás az online tartalommegosztó szolgáltatók szerzői jogi felelősségében. Fundamentum. In press. Mezei, P. & Harkai, I. (2022). End-User Flexibilities in Digital Copyright Law: An Empirical Analysis of End-User License Agreements. Interactive Entertainment Law Review, 5(1), 2–21. Online: http://dx.doi.org/10.2139/ssrn.3879740 Mixon, J. (2021). Netflix and Not-So-Chill: The Legality of Sharing Passwords for Netflix & Other Streaming Services. Journal of the Patent & Trademark Office Society, 101(3), 336–349. Nieborg, D. B. & Poell, T. (2018). The platformization of cultural production: Theorizing the contingent cultural commodity. New Media & Society, 20(11), 4275–4292. Online: https://doi.org/10.1177/1461444818769694 Quintais, J. P. (2019a, June 7). The New Copyright Directive: A tour d’horizon – Part I. Kluwer Copyright Blog. Online: https://bit.ly/3D1Vsmo Quintais, J. P. (2019b, June 17). The New Copyright Directive: A tour d’horizon – Part II. Kluwer Copyright Blog. Online: https://bit.ly/3s1Gg2A Quintais, J. P., Mezei, P., Harkai, I., Vieira Magalhães, J., Katzenbach, C., Schwemer, S. F. & Riis, T. (2022). Copyright Content Moderation in the EU: An Interdisciplinary Mapping Analysis. ReCreating Europe. Online: http://dx.doi.org/10.2139/ssrn.4210278 Schwemer, S. F. & Schovsbo, J. (2020). What is Left of User Rights? Algorithmic Copyright Enforcement and Free Speech in the Light of the Article 17 Regime. In P. Torremans (Ed.), Intellectual Property Law and Human Rights (pp. 569–589). Wolters Kluwer. Stieper, M. (2020). Die Umsetzung von Art. 17 VII DSM-RL in deutsches Recht (Teil 1) – Brauchen wir eine Schranke für Karikaturen, Parodien und Pastiches? Gewerblicher Rechtsschutz und Urheberrecht, 69(7), 699–708." ["copyrightYear"]=> int(2022) ["issueId"]=> int(481) ["licenseUrl"]=> string(43) "https://creativecommons.org/licenses/by/4.0" ["pages"]=> string(7) "109-122" ["pub-id::doi"]=> string(24) "10.53116/pgaflr.2022.1.8" ["abstract"]=> array(1) { ["en_US"]=> string(1078) "

The deadline for the transposition of Directive (EU) 2019/790 (the CDSM Directive) into national law expired on 7 June 2021. Some EU Member States have failed to perform the transposition, and so they also failed to introduce the new obligations under Article 17 prescribing brand new requirements that online content-sharing service providers (OCSSPs) shall comply with. As a part of these rules, OCSSPs shall amend their end-user licence agreements (EULAs) to include terms on the enforcement of the mandatory limitations and exceptions (quotation, criticism, review, as well as use for the purpose of caricature, parody and pastiche) under Article 17(7) and the establishment of an effective complaints and redress mechanism regarding the removal of the user-generated content in line with Article 17(9). In the second phase of our ongoing EU-funded research project, we examined the extent to which specific OCSSPs have amended their EULAs to meet these EU obligations. Our empirical data show that, besides only little progress, new sources of conflict have emerged.

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