Fiscal dynamics and electoral behavior in the Eurozone

Abstract: The Stability Growth Pact and the 3% rule did not prevent countries from running large deficits. Countries in the EMU administrate fiscal policies differently, despite the existence of a common quantitative goal. The main focus of this work project is to study differences in the fiscal dynamics of eight EMU countries and assess the role of political variables in shaping those dynamics. We find that elections negatively affect government revenue in Austria, Belgium, Portugal, Spain and Germany. Expenditure, on the other hand, responds positively to incoming elections in Portugal, Italy, France and Netherlands, and negatively in the case of Germany.

O serviço fiscal aduaneiro criminal e contraordenacional da GNR

At a time of global economic instability, to which Portugal is not oblivious, and aware that the main source of Portuguese State revenue relies on the collection of tribute, the National Republican Guard holds within its mission relevant assignments to the protection of the financial interests of the country, in particular, fiscal and customs. These assignments were inherited from the century - old institution Guarda Fiscal - with evidence given in this domain, which was integrated into the National Republican Guard in 1993, to adopt, a 1St model, that held a specialized unit – Brigada Fiscal, with surveillance and patrolling missions of costa and fiscal and customs supervision, throughout the national territory and maritime zone of respect. In 2009, the result of political decisions, reorganization the State's central administration, appears de 2Nd model, because the Brigada Fiscal assignments were divided by two specialized units - UAF with investigation skills, and UCC for patrolling and surveillance of the coast. Analyzed the legal spectrum of special legislation leading the criminal and transgression sector punitive (RGIT), in essence, is in the UAF that resides the role assignments from the scope of the investigation and supervision of goods in the national territory on a par with the tax authority. Tax inspection assignments, fiscal and customs of the National Republican Guard, are unmatched in the National Tribute System, constituting itself as a potentiality of this special body, in similarity of their counterparts - Spain and Italy; however, have some constraints, that urge to clarify and repair. Foreseeing the future, face the announced news of a new restructuring, on behalf of the interests of the country, and in order to raise the quality of performance of the tax inspection, fiscal and customs, the National Republican Guard shall maintain a model based on the experience already accumulated, obviously adapted to the new demands of a changing society. Despite the current model gain in efficiency, loses in effectiveness. However, the efficiency of a model, without the necessary resources, can never bring “the letter to Garcia” against any kind of infringements, criminal or transgressions. Unless better opinion, both tax structures of the National Republican Guard are valid as an instrument for the prevention and combat of these illegal types. Because they are strategic in pursuing the public interest, given the scarce resources of the country and be the National Republican Guard, the force with the means and know-how of this nature. The political power has the final word.

Répertoire général pratique de notariat, de droit civil et fiscal et de formules d'actes : recueil périodique 1° de lois et décrets, avec commentaires ; 2° de jugements, arrêts, solutions, décisions, etc. ; 3° et de formules d'actes notariés : faisant suite au Traité-pratique et formulaire général du notariat / par A. Defrénois

1878 (T3,N2172)- (T3,N3883).

Répertoire général pratique de notariat, de droit civil et fiscal et de formules d'actes : recueil périodique 1° de lois et décrets, avec commentaires ; 2° de jugements, arrêts, solutions, décisions, etc. ; 3° et de formules d'actes notariés : faisant suite au Traité-pratique et formulaire général du notariat / par A. Defrénois

Etat de collection : retirages de 1877-1878

Répertoire général pratique de notariat, de droit civil et fiscal et de formules d'actes : recueil périodique 1° de lois et décrets, avec commentaires ; 2° de jugements, arrêts, solutions, décisions, etc. ; 3° et de formules d'actes notariés : faisant suite au Traité-pratique et formulaire général du notariat / par A. Defrénois

1877 (T2,N1073)- (T2,N2171).