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Sygnalizacja problematyki związanej z optymalizacją podatkową pojmowaną jako pomoc publiczna na przykładzie decyzji Komisji Europejskiej w sprawie Apple

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Dobosz D., Niziołek A.

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

2018

vol. 24

11-20

This article will attempt to indagate the decision of the European Commision (EU) 2017/1283 of the 30th of August 2016 on state aid implemented by Ireland to Apple. According to the statement of the European Commission, whilst issuing tax ruling practice which allowed the companies Apple Operations Europe (hereinafter referred to as „AOE”) and Apple Sales International (hereinafter referred to as „ASI”) to determine their corporate tax liability in the years when they were in force, Ireland has unlawfully granted state aid to AOE, ASI and the Apple group. Consequently, Ireland was required to recover the receivables. This study will be concerned with the basic concepts related to tax optimization. The discussion also delves into the most significant thesis of the aforementioned decision of the European Commission as well as to the other investigations referring to the issue of the unlawful state aid. In this essay an examination will be made to outline that the tax practices of the global concerns might have a strong impact on the stabilization of the internal market, especially whilst the competition and consumer protection law is concerned. Further analysis devotes to the negative outcomes for the EU member states and the European Union itself.

Od empiryzmu zorientowanego na cele do racjonalności kooperacyjnej.Uwagi na temat projektu filozoficznego Nicholasa Maxwella

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Michalska A.

Zagadnienia Naukoznawstwa

2011

vol. 47

issue 3(189)

305-323

The paper examines the transition between Nicholas Maxwell’s philosophy of science, called Aim Oriented Empiricism (AOE), and the project of the revolution in the sciences and the arts advocated by him. The aim is to demonstrate that, contrary to what author seems to be convinced of, the former does not entail the latter. It is at the same time argued that the conception of science propounded by Maxwell has serious pragmatic consequences and marks out certain attitudes – AOE does indeed necessitate far-reaching institutional changes, yet these ought to be viewed as the results of rank-and-file initiatives and transformations as opposed to being construed as the upshot of attempted implementation of a philosophic design.

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1 Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne

1 Zagadnienia Naukoznawstwa

1 Dobosz D.

1 Michalska A.

1 Niziołek A.

1 2018

1 2011

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Sygnalizacja problematyki związanej z optymalizacją podatkową pojmowaną jako pomoc publiczna na przykładzie decyzji Komisji Europejskiej w sprawie Apple

Od empiryzmu zorientowanego na cele do racjonalności kooperacyjnej.Uwagi na temat projektu filozoficznego Nicholasa Maxwella