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EN
The Court of Justice of the European Union in Case C-539/09 Commission versus Federal Republic of Germany ruled that Germany failed to fulfil the obligation set forth in Article 248 paragraph 1-3 of the Treaty on the Functioning of the European Union by objecting to have an audit carried out by the European Court of Auditors. The audit examined the cooperation of administrative authorities in the field of value added tax in seven EU Member States. The German authorities objected to be audited indicating that the Court of Auditors had no competence to conduct the audit. The article presents the dispute on the case and comments on the ruling by the Court of Justice. The author focuses on those aspects of the case that can be of significant importance to Supreme Audit Institutions which, like the Polish Supreme Audit Office (NIK), act as external auditors in institutional structures of EU Member States.
Slavica Slovaca
|
2022
|
vol. 57
|
issue 3
211-216
EN
The paper presents a review of the scientific and research activities, as well as the projects carried out by the Commission for the Teaching of Slavic Languages and Literature, which include the theoretical and methodological foundations and practices of university teaching in relation to Slavic studies in Slavic and non-Slavic countries. A brief overview of the Commission’s scientific conferences and publications is put forward, illustrating the activities of the Commission to date and providing a review of methodological, lingual-methodological and didactic themes and competencies in the sphere of academic Slavic research and teaching. In a broader sense, the topic of the paper is linked to the Slavic movement and the activities of Slavists within the International Committee of Slavists (ICS).
EN
This article analyses the dynamics and tactics of the communists in Asia in the immediate aftermath of the Korean War, linking the issue of armistice supervisit on the Korean Peninsula through the Neutral Nations' Supervisory Commission (NNSC – of which Poland and Czechoslovakia were members alongside Sweden and Switzerland) to the genesis of the International Control and Supervisory Commission in Southeast Asia (ICC – of which Poland became a member alongside Canada and India). The article argues that Poland, by acting for its own interests and as both an agent for Moscow and Beijing, which called for easing East-West tensions, moderated the Cold War in Asia to some degree while cautiously pursuing the communist cause. The article shows that North Korea contributed to the Cold War's intensification by adopting hard-line approaches in dealing with the West. The article further suggests that although neither Beijing nor Prague may have wanted to exacerbate the Cold War, problems of insubordination (and misunderstandings) contributed to Czechoslovak and Chinese military officials on the Korean Peninsula to cause tensions that went against the goals of the communist camp of relaxing East-West relations. The article concludes that both the Soviets and the Chinese needed an Eastern European country in Southeast Asia that could do both: advance the communist cause and be appealing to the West. The Poles, unlike thein Czechoslovak counterparts in the NNSC, seemed to be the match, especially since they were able to exhibit these two tendencies while serving on the Korean Peninsula. These flexible approaches most likely landed Poland a job as a member of the ICC. Finally, the article shows that the communist world was not always a united and monolithic entity as disputes and disagreements abounded, and that smaller nations like Czechoslovakia, North Korea, and Poland were active players with their own agendas and interests.
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