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Copyright of Wirtschaft und Wettbewerb is the property of Fachmedien Otto Schmidt KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Computer und Recht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The globalization of plant trade and tourism as well as the effects of climate change are increasing the risk of the introduction of non-native plant pests, which can subsequently cause considerable damage. As early as the end of the 19th century, many countries recognized that the risks of plant trade should be countered by international cooperation. Legal regulations such as import bans, specific import requirements and official monitoring of the production, import and movement of plants and plant products proved to be particularly effective. The International Plant Protection Convention (IPPC) defines the legal and technical framework for phytosanitary regulations and is therefore the basis for the legislation of the European Union and its Member States. The EU regulations to prevent the introduction and spread of quarantine pests were comprehensively harmonized through the introduction of the internal market in 1993 and through further developments in the years 2016 to 2019 and made more efficient through a variety of additional elements. The strong growth of international plant trade and travel, the development of the IPPC and the evaluation of the effectiveness of phytosanitary regulations following the establishment of the internal market have provided impetus for improving legislation. This article highlights both significant introductions of quarantine pests and important progress towards establishing the current countermeasures. In particular, the adaptations of regulations and standards as well as the cooperation of organiza tions active in plant health at national, EU and international level are explained for the last 30 years. [ABSTRACT FROM AUTHOR]

The article discusses the challenges and complexities of German sales tax law, focusing on the European internal market. It highlights the significance of the German value-added tax system as a major source of state revenue and its evolution over the years. It emphasizes the intricate nature of the VAT system, especially in the context of cross-border transactions within the European Union.

Copyright of Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Nachhaltigkeitsrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of SWS - Rundschau is the property of Verein fur interdisziplinare sozialwissenschaftliche Studien und Analysen and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Hessische Blätter für Volksbildung is the property of wbv Media GmbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years, there has been an increasing number of examples of foreign countries seeking to influence the decisions of the European Union (EU) or its member states in the area of trade and investment policy. Unfortunately, the existing EU legislative framework does not provide for a single or comprehensive legal instrument to deter and counteract coercive actions by third countries. With this in mind, the European Commission recently adopted three proposals to impose counter-measures: The "Trade Enforcement Regulation" (TER), the "Anti-Coercion Instrument" (ACI) and the "Single Market Emergency Instrument" (SMEI). This article summarizes key points, development, contribution, and criticism of the three instruments through which the EU can defend itself against economic coercion by third countries, establish a resilient internal market and prove her strategic autonomy. [ABSTRACT FROM AUTHOR]

The article informs on the laws governing the European Union internal market transitional regulations related to inventory. It mentions the maintenance of national tax sovereignty and therefore a transitional regulation he taxation of goods when crossing the border to import tax there, but obliges the entrepreneur and certain non-entrepreneurs to report the so-called intra-community acquisition to their tax office themselves as part of their value-added tax declaration obligations.

Copyright of Europarecht (05312485) is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of KritV, CritQ, RCrit. Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft / Critical Quarterly for Legislation & Law / Revue critique trimestrielle de jurisprudence et de législation is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Max-Planck-Institut für Gesellschaftsforschung Discussion Papers is the property of Max Planck Institute for the Study of Societies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Soziale Welt is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article describes the political situation in the Czech Republic before and after the Russian attack on Ukraine. Czech Republic understood security in Europe as collective defense against Russia. The government of Prime Minister Andrej Babiš was voted out, and a coalition of liberal-conservative parties now governs together with the Pirate Party and the Union of Independent Candidates and Mayors. Czech Republic has participated in the development of sanction packages against Russia and coordinated military support for Ukraine. The Czech Presidency of the Council of the European Union is preparing for its role and focuses on deepening the internal market and accelerating digitalization. Czech Republic supports Ukraine in solidarity but remains distant from geopolitical considerations. [Extracted from the article]

Copyright of Jahrbuch der Europäischen Integration is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jahrbuch der Europäischen Integration is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Transfer: Zeitschrift für Kommunikation & Markenmanagement is the property of Deutsche Werbewissenschaftliche Gesellschaft and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article informs about a court case Cali Apartments SCI vs. HX, examined by European Court of Justice, on services in internal market are to be interpreted with regulation of a Member State on commercial or private activities for regular short-term letting of furnished apartment. Topics include legal policy regret the tortious place of jurisdiction that national legislation regulates the pursuit of certain activities of the Housing rental subject to place of residence at affordable prices.

İçsel markalaşma; çalışanların, çalıştıkları işletmenin marka vaadini, marka değerini anlaması ve benimsemesi sonucunda, dış müşterilerin de markayı daha kolay benimseyeceğini savunmaktadır. Bu çalışmanın amacı, ülkemiz literatüründe yeterince ele alınmamış olan içsel markalaşma olgusunu teorik temeller ve uygulama aşamaları açısından açıklığa kavuşturmaktır. Çalışmada ilk olarak markalaşmanın önemine ve markalaşma sürecinde çalışanların rollerine değinilmiştir. Daha sonra içsel markalaşma kavramı, içsel markalaşma uygulamalarında kullanılan teknikler ve araçlar teorik olarak incelenmiştir. Çalışmanın uygulama bölümü için bir hizmet işletmesi olan Arkas Holding’in iki yöneticisiyle, Arkas Holding’deki içsel markalaşma uygulamalarıyla ilgili olarak derinlemesine görüşmeler yapılmıştır. Yapılan görüşmeler sonrasında elde edilen bulgular değerlendirildikten sonra Arkas Holding’de içsel markalaşmanın önemi, içsel markalaşma uygulamalarının nasıl gerçekleştiği, bu süreçte dikkat edilmesi gereken unsurlar ve karşılaşılan zorluklar ortaya konulmuştur. Internal branding supports the idea that external customers will internalize the brand more easily if employees understand and adopt the brand promise and brand values of the company which they work for. The aim of this study is to clarify internal branding phenomenon, which which has not been discussed enough in the Turkish literature, in terms of literature and application areas. Firstly the study has discussed the importance of branding process and the role of employees in this process. Then, the concept of internal branding, the technics and the tools whics are used for application of internal branding is examined theoretically. In the application part in-depth interviews were conducted with two managers of Arkas Holding about internal branding activities in Arkas Holding. After findings of in-depth interviews were examined the importance of internal branding activities, application process of internal branding, factors should be considered in and the difficulties occurred in internal branding process of Arkas Holding were discovered.

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An introduction to the journal is presented which discusses topics within the issue including German tax group regulation; and changes to the Umsatzsteuergesetz and the Umsatzsteuergesetz through the JStG 2022.