Publication details
Výběr pojistného na sociální zabezpečení v Evropské unii
| Title in English | Levying of Social Security Contributions in the European Union |
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| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Sborník příspěvků Mezinárodní Masarykovy konference pro doktorandy a mladé vědecké pracovníky 2013 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | social security; regulations on the coordination of social security systems; social contributions; administrative cooperation; direct taxes |
| Description | Cooperation in the field of social security within the European Union remains on level of coordination. The Concept of coordination is drawn up by Regulations, which set up, inter alia, a mechanism of levying social contribution and providing benefits to migrant persons. However, effective coordination supposes appropriate cooperation of competent national bodies. The aim of the paper is to discuss the possibilities of cooperation of competent institutions, especially in process of collecting unduly paid contributions. Further, the paper compares the enforceability of social contribution and direct taxes and concludes some other improving activities of the European Union. |
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