Issue 23 (3)

2021

Publication date: 30.09.2021

Licence: CC BY-NC-ND

Editorial team

Editor-in-Chief Jolanta Gliniecka

Issue content

Ways of Mobilizing Funds from the Population by Municipalities: Foreign and Russian Experience

Dmitriy Kopin, Anna Kopina, Ulrica Muffatto

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 1 - 18

https://doi.org/10.4467/22996834FLR.21.017.14437

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Permissible Restrictions of Bank Secrecy for Tax Control Purposes in the Legal System of the Russian Federation

Elena Vyacheslavovna Pokachalova, Elena Nikolaevna Pastushenko, Mikhail Nikolayevich Sadchikov

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 19 - 28

https://doi.org/10.4467/22996834FLR.21.018.14438

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Final Regime of the Value Added Tax in the European Union and the Slovak Republic

Peter Rakovský

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 29 - 46

https://doi.org/10.4467/22996834FLR.21.019.14439

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

Piotr Gajewski

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 47 - 62

https://doi.org/10.4467/22996834FLR.21.020.14440

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The Online Age: The Shift From Traditional Banking to Online Banking in the UK and Its Effect on Applied Regulations

Wael Saghir

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 63 - 76

https://doi.org/10.4467/22996834FLR.21.021.14441

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Alternative Procedures for Settling Tax Disputes

Lana Arzumanova

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 77 - 94

https://doi.org/10.4467/22996834FLR.21.022.14442

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Towards an Integration of The Legal Norms of the WTO and the EU

Małgorzata Wróblewska

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 95 - 117

https://doi.org/10.4467/22996834FLR.21.023.14443

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Reform of the EU's Own Revenues and Covering the Expenditures Incurred by the Corona Crisis

Nikol Nevečeřalová

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 115 - 127

https://doi.org/10.4467/22996834FLR.21.024.14444

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The Origins and Evolution of Deposit Banking Activities – Analysis of the Literature

Maciej Mikliński

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 128 - 145

https://doi.org/10.4467/22996834FLR.21.025.14445

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Legal Status of the Financial Ombudsman in the European Union – Risks and Challenges

Ewa Derc

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 145 - 162

https://doi.org/10.4467/22996834FLR.21.026.14446

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Evolution of Public Finance in Selected Countries

Richard Bartes

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 163 - 184

https://doi.org/10.4467/22996834FLR.21.027.14447

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AML/CFT Approaches to Tax Evasion in Payment Institutions

Marek Bočánek

Financial Law Review, Issue 23 (3)/ 2021, 2021, pp. 185 - 200

https://doi.org/10.4467/22996834FLR.21.028.14448

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Słowa kluczowe: municipal budgets, mobilization of funds from the population, participatory budgeting, revenues of municipalities, value, law, transparency, taxes, bank, secrecy, final regime, value added tax, proposal, directive, reverse charge, fraud, international tax law, sea law, tax law, comprehensive service, exclusive economic zone, maritime areas, offshore wind farms, concession fee., Banking Regulation, Online Banking, FinTech., mediation, tax mediation, alternative dispute resolution methods, EU, WTO, integration tax, European tax, law, next-generation, European stability mechanism, budget., banking history, bank deposit, money, financial law, law, Financial Ombudsman, evolution, France, public finance, tax evasion, AML/CFT, money laundering, compliance, due diligence, identification, proof of funds, proof of wealth

Issue 23 (3)/ 2021

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2021