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1

Illegal, Unreported and Unregulated Fishing Control in the Exclusive Economic Zone: a Brief Appraisal of Regulatory Deficits and Accountability Strategies

100%

Rosello M.

Croatian International Relations Review

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2016

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vol. 22

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issue 75

39-68

EN

The conservation of fish stocks in the world’s exclusive economic zones (EEZs), which collectively harbour the vast majority of marine-living resources, is the primary responsibility of coastal States. As the effects of failures by coastal States to protect those stocks from the impacts of illegal, unreported and unregulated (IUU) fishing may extend beyond domestic boundaries, this paper questions whether and how coastal States may be made accountable in respect of their regulatory deficits. With the proliferation of non-legal conduct rules to guide the regulatory role of States and their agencies, non-judicial mechanisms have the potential to foster coastal State stewardship of domestic fisheries. Outlining a number of international, transnational and domestic approaches, this paper gives consideration to the opportunities and limitations they present in order to strengthen coastal State accountability for IUU fishing control deficits.

2

Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

63%

Gajewski P.

Financial Law Review

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2021

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vol. 22

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issue 3

47-62

EN

This article deals with the issue of tax liability arising when taxpayers undertake economic activity in maritime areas. The research was conducted both on the grounds of direct taxes, indirect taxes and property taxes. The article verifies the hypothesis that the current provisions of Polish tax law do not fully comply with the tax authority granted to Poland as a coastal state in its maritime areas. The research method used in this study was a critical analysis, including a linguistic analysis of the provisions of tax acts and international agreements to which the Republic of Poland is a party. In addition, the research used the analysis of views of doctrine and jurisprudence of administrative courts and tax authorities.

3

Unresolved Issues and Emerging Challenges in the Law of the Sea

38%

Symonides J.

Prawo Morskie

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2018

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issue XXXIV

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1 Croatian International Relations Review

1 Financial Law Review

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1 Gajewski P.

1 Rosello M.

1 Symonides J.

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1 2018

1 2016

Illegal, Unreported and Unregulated Fishing Control in the Exclusive Economic Zone: a Brief Appraisal of Regulatory Deficits and Accountability Strategies

Selected Aspects of the Generation of Tax Liability in the Field of Maritime Activities of Taxable Persons

Unresolved Issues and Emerging Challenges in the Law of the Sea