This article explores the global minimum tax (GMT) as a legal and policy response to the growing challenges of tax base erosion and profit shifting (BEPS) in the context of globalization and digitalization. The central thesis posits that GMT can serve as an effective instrument to reinforce global economic stability, enhance tax fairness, and mitigate aggressive tax planning. Drawing upon a multidisciplinary methodology—combining doctrinal legal analysis with economic policy evaluation—the article identifies the key legal, political, and economic implications of implementing GMT. The research highlights that although GMT offers a structural solution to harmful tax competition, its success is contingent on robust international coordination, legal enforceability, and inclusiveness for developing countries. The article confirms the hypothesis that GMT has the potential to stabilize public revenues and restore equity in the international tax system, while also underlining its limitations and proposing policy recommendations. The originality of the article lies in its comprehensive analysis of the interplay between legal architecture, political constraints, and redistributive impacts of GMT in the evolving global fiscal order.

Tax crime in the Czech Republic has become increasingly important in recent years. This article focuses on an unintended consequence of tax crime, namely the issue of double jeopardy. In the Czech legal system, tax proceedings and criminal proceedings are conducted separately. The aim of this article is to determine whether it is possible to impose a tax penalty and a penalty in criminal proceedings at the same time without violating the ne bis in idem principle. The hypothesis assumes that the concurrence of these sanctions is possible if the penalty is not considered as a punishment in the sense of criminal law. For these purposes, the legal framework that defines tax and criminal proceedings in the Czech Republic is first analysed. Subsequently, the conditions under which it is possible to conduct these proceedings in the same case are identified, using an analysis of the case law of European and domestic courts. The authors conclude that tax penalties are punitive in nature and therefore the sanctions imposed must be considered. However, the current legal framework in the Czech Republic makes this very difficult, as the tax administrator is not granted discretionary powers when imposing penalties. Therefore, the following solutions are proposed: 1) change the legislation and allow discretion in imposing penalties, 2) do not impose penalties at all if a punishment has already been imposed in criminal proceedings, 3) merge the two proceedings and impose one sanction.

This article analyzes the specificity of the regulation regarding the provision of instant credit transfer packages under the Instant Payment Regulation (IPR). This service exhibits a number of differences compared to “ordinary” credit transfers and individual instant payments. While it is not possible to define specific hours for accepting instant payment orders (i.e., establish a cut-off time), it is potentially feasible to “extend” the execution time of instant payments for payment packages beyond ten seconds. This is particularly relevant for large payment packages that necessitate sequential conversion into individual instant payments. The ten-second time limit, in such cases, effectively applies post-unpacking, meaning after the payment package has been broken down into individual transactions. Implementing such a framework requires corresponding adjustments to contracts or regulations with clients. In line with the principle of technological neutrality, the IPR refrains from restricting the technical or functional methods employed for executing instant payment packages. Technological neutrality, in this context, means the IPR doesn’t favor any specific technology, allowing flexibility in implementation. Strong authentication of a transfer batch should occur after the Verification of Payee (VoP) service has been performed, using a code specific to the total amount of the batch and the designated payees. When offering payment packages to non-consumers, the provider must offer both opt-out and re-opt-in options for the VoP service. Concurrently, aligning with the European Banking Authority’s (EBA) stance, the VoP service can be offered either integrated with or separate from the payment service. In the latter scenario, VoP fees may be applicable, but regulations beyond the IPR, notably in personal data protection, may govern such fees. Given the notable distinctions between instant payments, especially payment packages, and the “general” provisions of PSD2 governing the execution of transfer orders, it is crucial to appropriately formulate the rights and obligations of involved parties in payment service providers’ contracts and regulations concerning instant payments. This article highlights specific areas that payment service providers should prioritize when implementing the IPR.

The article describes the modernization of supervision over B2C transactions in Poland. This is an underappreciated area of this tax. It is one of the key factors for the effectiveness of VAT collection and one of its structural weaknesses, where tax collection can be disrupted. The article focuses on the transformation of the control tool—the cash register. The digitization of this area occurred relatively late in Poland. The main emphasis was placed on B2B transactions and the protection of input tax. This delay allowed for the use of experiences from other countries modernizing their supervision over B2C transactions. Modernization of supervision of B2C sales is a process worth observing, especially given the growing importance of e-commerce in the economy. Along with it, the importance of intangible tools supporting tax collection, such as electronic cash registers, which can operate on digital platforms, will grow. A mixed- method approach has been utilized for this paper, consisting of the analysis of literature, legal regulations and statistical data. the main goal of the analysis was to capture the process of change and especially its dynamics.

The aim of this article is to assess the convergence criteria (for entry into the eurozone) as determinants of financial stability and fiscal stability. The research question posed by this article is to evaluate the impact of meeting the convergence criteria on the fiscal area, i.e., whether and what impact these economic criteria have or may have on fiscal stability, using the specific example of the Czech Republic. This article first defines the basic principles and pillars of financial stability, which also include fiscal stability. It then attempts to find links between the convergence criteria and fiscal stability.

The main issue of the article is to present the legal nature of the PFSA (KNF) Announcement. The KNF’s Announcement should therefore be treated as a type of “information message” or, in other words, an “instrument of communication with the market” that fulfils supervisory purposes and whose value is to present a specific supervisory position to market trading participants in areas that are key for the supervisor. The crucial author’s thesis are the following. Firstly, it is important to underline that this instrument cannot be used for purposes other than conveying “supervisory expectations” towards trading participants. Secondly, there is no clear legal basis for the KNF to issue Announcements, which are then published on the website of this office. Therefore, this case requires the intervention of the legislator, which should be treated as a de lege ferenda conclusion of this article. The regulation area analyzed in this article has never been the subject of scientific research before, which confirms the originality and novelty of the article. The research methodology adopted in the article was based on the analysis of the regulations, analysis of the literature and court’s verdicts.