Polish accession to the European Union structures has imposed on Poland the obligation to harmonize our own system of social security with law of other members. This coordination consists in the obligation to apply European Union legislation towards persons travelling within the EU, regardless of internal laws. Basic acts which regulate such coordination are as follows: the Council Directive (EEC) No 1408/71 dated 14 June 1971 referring to the application of systems of social security for hired workers, self-employed individuals and members of their families travelling within the borders of the Union, as well as the Council Directive (EEC) No 574/72 dated 21 March 1972 defining the way of applying the directive (EEC) No 1408/71. With regard to pension funds, the Union regulates pensions resulting from inability to work, dependents’ pensions, pensions for injuries at work and work-related illnesses, funeral benefits. Basic principles for coordination are: equal treatment, applying legislation of one country and adding up periods covered by insurance.
The objective of the paper becomes the ecological tax reform conducted and carried out in 9 EU Member States. Within the range of this reform there look place a total turn around from the issuing and exploitation tax, towards product fees. The author concentrates on common features combining the reforms taken up by particular countries. Among these features there are: fight for political and social acceptance of the reform, attempts to avoid the slump in competitiveness of economic entities, resulting from introducing the reform, as well as an attempt to coordinate its mechanisms with either the existing environmental regulations or these being introduced.
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