Search

Back in 1858, Rudolf von Jhering, a well-known German legal scholar, said: ‘Form is the sworn enemy of arbitrariness, the twin sister of freedom’. Perhaps this is why Value Added Tax (VAT) law includes many formal requirements before the taxpayer can exercise his right of deduction or can opt for taxation, for example. Concerning these formal requirements, it is not disputed that the Court of Justice of the European Union (CJEU or Court of Justice) has put a stop to excessive formalism in VAT law. However, there are some interesting recent decisions of the Court of Justice, which were dealing with the question as to whether the lack of formal requirements allows the financial administration to deny the right of deduction or the right to opt for taxation, even if the material conditions are fulfilled. This article shows that there is a recent tendency in the jurisprudence of the CJEU to take more into account the function of formal conditions in the field of VAT law. It seems that the Court has found now a better balance between the rights of the taxable person and the principle of proportionality, on the one hand, and the principle of neutrality and the uniform and simple application of VAT law, on the other. VAT law, formal requirements, VAT identification number, Invoice, Registration as taxable person, formal and material conditions, sens of form, no right to deduction without an invoice, necessary content of an invoice

Rising partisan polarization in the American public over the last decade has been linked to stress and anxiety, raising questions about how communities and public health experts should respond. As the strength of an individual’s social network correlates with better health outcomes, could building a diverse set of connections moderate the effect of political polarization on an individual’s health? This study examines the role of social capital as a key intervening variable in the relationship between polarization and health. Drawing on a nationally representative survey of 2,752 U.S. residents conducted in December 2019 compared with county-level data, we use negative binomial, logit, and gamma models to examine the interaction between indicators of political polarization and bonding, bridging, and linking social capital on physical and mental health outcomes. We find consistent evidence that bonding social ties intervene to improve the physical and mental health of individuals in polarized communities, while bridging ties are related to worse health for politically isolated residents. By highlighting the relationship between polarization, social networks, and health, our findings shed light on how public health experts, and policymakers can improve health outcomes in polarized communities.

Partisan polarization significantly drives stress and anxiety among Americans, and recent aggregate-level studies suggest polarization may be shaping their health. This individual-level study uses a new representative dataset of 2,752 US residents surveyed between December 2019 and January 2020, some US residents report more days of poor physical and mental health per month than others. Using negative binomial models, zero inflated models, and visualizations, we find evidence that polarization is linked to declines in physical health: the more distant an individual feels politically from the average voter in their state, the worse health outcomes he or she reports. By uncovering the individual-level political correlates of health, this study aims to encourage further study and attention to the broader consequences of political polarization on American communities.

Der Beitrag widmet sich dem aktuellen Thema der steuerrechtlichen Beihilfen durch allgemeine Steuergesetze. Ausgangspunkt ist Artikel 107 AEUV, der von der ”Begunstigung bestimmter Unternehmen oder Produktionszweige“ spricht. Die Rechtsprechung des Gerichtshofs der Europaischen Union arbeitet vor allem mit den Begriffen ”Selektivitat“ und ”Vorteil“. Untersucht werden soll daher die Bedeutung dieser Begriffe sowie die Schwierigkeiten bei der Uberprufung nationaler Steuerregelungen und der Feststellung einer unionsrechtswidrigen Beihilfe. Der Beitrag wendet sich insbesondere der Frage zu, was hierbei der geeignete Prufungsmasstab sein kann.

Background Peanut and tree nut allergies are the most important causes of anaphylaxis. Co-reactivity to more than one nut is frequent, and co-sensitization in the absence of clinical data is often obtained. Confirmatory oral food challenges (OFCs) are inconsistently performed. Objective To investigate the utility of the basophil activation test (BAT) in diagnosing peanut and tree nut allergies. Methods The Markers Of Nut Allergy Study (MONAS) prospectively enrolled patients aged 0.5-17 years with confirmed peanut and/or tree nut (almond, cashew, hazelnut, pistachio, walnut) allergy or sensitization from Canadian (n = 150) and Austrian (n = 50) tertiary pediatric centers. BAT using %CD63+ basophils (SSClow/CCR3pos) as outcome was performed with whole blood samples stimulated with allergen extracts of each nut (0.001-1000 ng/mL protein). BAT results were assessed against confirmed allergic status in a blinded fashion to develop a generalizable statistical model for comparison to extract and marker allergen-specific IgE. Results A mixed effect model integrating BAT results for 10 and 100 ng/mL of peanut and individual tree nut extracts was optimal. The area under the ROC curve (AUROC) was 0.98 for peanut, 0.97 for cashew, 0.92 for hazelnut, 0.95 for pistachio, and 0.97 for walnut. The BAT outperformed sIgE testing for peanut or hazelnut and was comparable for walnut (AUROC 0.95, 0.94, 0.92) in a sub-analysis in sensitized patients undergoing OFC. Conclusions Basophil activation test can predict allergic clinical status to peanut and tree nuts in multi-nut-sensitized children and may reduce the need for high-risk OFCs in patients.