The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.

No abstract. / Coastal and marine ecosystems are some of the most heavily exploited with increasing degradation. This alarming situation appeals for urgent and effective actions. The optimal balance between use and conservation of ecosystems theoretically requires all costs and benefits to be considered in decision-making, including intangible costs and benefits such as non-market use and non-use values. The broad aim of this PhD is to examine how these economic values associated with coastal and marine ecosystem services can be measured, and how the economic valuation exercise may be considered and influence management decision- making.The first analytical part of the thesis focuses on assessing non-market use and non-use values, through econometric methods. The characterization and estimation of non-use values are complex and controversial, especially when the valuation exercise is focusing on individuals who are users of the ecosystem services being considered. An original approach based on a stated preference method, namely choice experiments, is developed then empirically applied in quantifying non-market values for marine and coastal ecosystems in two areas in New Caledonia. It allows the estimation of non-use values for populations of users in an implicit way. An in-depth analysis of the individuals’ choice heuristics during the valuation exercise is also conducted, with a focus on payment non-attendance. This issue is dealt with by comparing multiple modelling approaches in terms of: (1) inferred attendance, in relation to stated attendance; (2) attendance distribution according to several socio-economic variables; and (3) welfare estimates.After noting that the potential influence of economic valuation in decision making is unclear and largely unexplored in the literature, the second major component of this PhD aims to examine if, how and to what extent the economic valuation of ecosystem services, including measures of non-market values, influence decision-making regarding coastal and marine ecosystems management in Australia. Based on two nation-wide surveys, the perceived usefulness of the economic valuation of ecosystem services by the general public and decision-makers is studied, and the reasons why decision-makers may or may not fully consider economic values are elicited. Using a multi-criteria analysis, a part of the surveys also aims at examining the relative importance of different evaluation criteria (ecological, social and economic) when assessing the consequences of a hypothetical coastal development project on commercial activities, recreational activities and marine biodiversity.

Cette thèse s'articule autour de deux thèmes : l'évaluation monétaire des biens environnementaux et l'innovation en environnement. Si ces deux volets sont traités séparément, ils s'attachent toutefois à contribuer à un objectif commun : la lutte contre le changement climatique. Cette thèse se décline en cinq chapitres. Le premier propose une introduction générale, qui présente les deux thèmes développés, ainsi que leur contribution au défi du changement climatique. En attribuant une valeur pécuniaire aux biens environnementaux, l'évaluation monétaire peut servir la décision publique, non seulement lors de la mise en œuvre de projets pro-environnementaux, mais aussi en aidant é évaluer les dommages causés à l'environnement. L'innovation environnementale peut encourager les transferts de technologies et une croissance plus verte, dans une volonté de développement durable. Les chapitres 2 et 3 s'intéressent aux expériences de choix, en vue d'évaluer le consentement-à-payer pour l'amélioration de la qualité de l'eau de rivières. A partir d'une enquête proposant aux résidents de choisir entre différentes options de gestion pour les rivières de leur voisinage, nous montrons dans le chapitre 2 que ces derniers sont disposés à payer pour une meilleure qualité de l'eau. Nous nous apercevons toutefois que plus de 20% des individus de notre échantillon adoptent un comportement de protestation, c'est-à-dire déclarent un consentement-à-payer nul alors même que leur valeur pour l'eau des rivières est positive. Dans le chapitre 3, nous recourons à un modèle logit emboîté, afin de prendre en compte ce type de comportement. Nous obtenons des consentements-à-payer plus élevés, signe que le modèle utilisé est mieux adapté pour traiter des données comportant des zéros de protestation. Les chapitres 4 et 5 étudient les déterminants de l'innovation en environnement. A partir de données sur les dépôts de brevets et de l'enquête d'opinion du forum économique mondial, le chapitre 4 s'intéresse à l'impact de politiques publiques sur l'innovation en matière de technologies propres dans les domaines de l'eau, de l'air et des déchets. Notre analyse met en évidence le rôle positif sur l'innovation en environnement de la capacité d'innovation globale d'un pays et de la rigueur de ses politiques environnementales. Le chapitre 5 étudie l'influence des collaborations pour la publication d'articles scientifiques sur l'innovation en matière d'énergie éolienne. Nous couplons notre base de données sur les brevets avec une base rassemblant de nombreuses références littéraires dans le domaine de la recherche scientifique. Nous montrons que les transferts de connaissance entre les pays membres et non membres de l'OCDE dans le domaine éolien contribuent à améliorer la capacité d'innovation des pays non membres de l'OCDE. / This dissertation is interested in two areas of the environmental economics field: monetary valuation of environmental goods and services and environmental innovation. Even if those two fields are studied separately in this dissertation, they both aim at contributing to a common objective: fight against climate change. This dissertation ranges into five chapters. The first one is a general introduction, which depicts the two fields of the dissertation and their relevance towards climate change. Environmental valuation serves public decision through monetary valuation of environmental goods. This is useful not only for the implementation of projects directed to environmental protection, but also for the quantification of environmental damages. Environmental innovation may encourage technological transfers, but also a greener growth, in a will that our societies develop themselves following a sustainable path. Chapters 2 and 3 are interested in the choice experiments method in order to value local residents’ willingness-to-pay for water quality improvements at a specific river basin in France. Using a choice experiment with different management regimes for the river basin, we find that residents are willing-to-pay for an improved water quality. Despite this positive result, we observe a significant proportion (20%) of protest bids in our sample. Protest bids are respondents that state a zero willingness-to-pay, even though their true value for the good is positive. In order to take into account the existence of protest bids, we estimate a cross-nested logit model in chapter 3. We then obtain larger willingness-to-pay, which proves that the cross-nested logit model best fits the peculiarity of our data. Chapters 4 and 5 try to identify the drivers of environmental innovation. Using world patent data and data from the world economic forum survey, we study the impact of environmental public policies on innovation in clean technologies directed to water and air pollution, and waste. We find that both general innovative capacity and environmental policy stringency have a positive role on environment-related innovation. Chapter 5 looks at the influence of co-authorship of scientific publications on wind energy-related innovation. We use both the world patent database and the “Scopus” database, which contains lots of scientific literature references. We highlight the existence of knowledge spillovers between OECD and NON-OECD countries. Therefore, we show that knowledge transfers, regarding wind energy-related innovation, between OECD and NON-OECD countries contribute to improve NON-OECD countries' innovative capacity.

Ce travail étudie l’influence des questions environnementales sur le commerce international à partir des échanges de bois tropicaux Malaisie – Europe, la Malaisie étant un important exportateur de bois. Les avantages comparatifs des produits forestiers Malaisiens sont évalués, ainsi que la propension à payer le bois issu de gestion forestière durable par les consommateurs français (en tant qu’Européens). La première partie envisage les différences de perception entre pays développés et pays en développement pour le lien entre commerce et environnement. Il apparaît que les normes environnementales agissent comme des barrières non-tarifaires. Ces barrières sont accentuées par les critères de marquage, d’étiquetage, et de technologie imposés par les pays importateurs. La seconde partie analyse le rôle clé de la Malaisie dans le commerce des bois tropicaux. Les principaux marchés d’exportation des bois Malaisiens sont évalués. Le marché Européen est étudié plus en détail. Il apparaît que les ventes de meuble ont dépassé en 2004 celles des autres principaux produits forestiers. Sur le marché Européen la Malaisie fait face à la concurrence de produits tropicaux à bas prix venant de Chine, et à celle de produits forestiers éco-certifiés venant du Brésil. Concomitamment, l’engagement de la Malaisie dans une dynamique de gestion plus durable y crée une pénurie relative de matériau brut. La troisième partie calcule l’index de Balassa d’avantage comparatif, pour 21 produits forestiers Malaisiens sur le marché Européen. Seuls 5 produits industriels intermédiaires ou à transformation fortement mécanisée, ont un avantage comparatif marqué. Il s’agit des sciages, moulures, contreplaqués, placages, charpente et menuiserie industrielle. Les autres produits présentent des avantages comparatifs faibles ou même négatifs. La quatrième partie estime la propension à payer pour différents attributs environnementaux, ainsi que d’autres tels le commerce équitable et l’origine géographique. Un questionnaire reprenant ces attributs pour du parquet bois hypothétique a été utilisé. Il semble que les consommateurs soient prêts à rémunérer le plus les critères de commerce équitable et d’origine Française, la gestion durable étant recherchée dans une moindre mesure. La propension à payer les tous les attributs varie en fonction des notions et attitudes qu’ont les consommateurs sur l’éco-certification, l’environnement, ainsi qu’en fonction de leur lieu d’habitation, niveau d’éducation et de revenu, et type de profession. Enfin les résultats des 4 parties sont synthétisés en reliant les échelles micro et macroéconomiques, avec les dimensions de demande et d’approvisionnement. D’une façon générale, les résultats suggèrent que les opportunités et contraintes propres à la l’industrie du bois de Malaisie façonnent les exports de produits. La Malaisie s’adapte en se tournant vers des produits à plus haute valeur ajoutée et à moindre impact environnemental, pour pallier aux barrières commerciales et à la pénurie relative de matériau. La Malaisie s’est dotée d’une certification nationale (Malaysian Timber Certification) propre à remplir les critères de durabilité et de légalité de l’Europe, et s’est engagée la gestion durable des forêts. / This study analyses the international timber trade between Malaysia and Europe with respect to the importance of environmental issues on trade and the role of Malaysia as a major timber exporter to Europe. It also evaluates the comparative advantage of Malaysian wood products and the willingness of French consumers (to represent European communities) to pay for sustainable forest management. The first part gives an overview the clashes of perception between developed and developing countries on the environmental concerns over trade. It was observed that environmental standards may act as non-tariff barriers to exporting countries. In addition, the stringent requirements posed by importing countries on technical, marking and labelling to some extent provide unnecessary barriers to trade. The second part deals with the role of Malaysia as a key player in the tropical timber trade. This part evaluates the main export market for Malaysian wood products to the world. For the purpose of this thesis, the analysis focuses on the European market. From the observations, it was found that the export of wooden furniture surpassed major timber exports in 2004. However, to penetrate the European market, Malaysia has to compete with the Chinese with their lower cost tropical wood products, and Brazil with their advantage in certification and labelling of tropical wood products. In tandem with that, the commitment towards sustainable forest management at national level causes shortage of raw materials in Malaysia. To a certain extent, the internal and external factors create necessary challenges to enter the European market. In the third part, the Balassa approach was used to classify the comparative advantage of Malaysia’s twenty one types of wood products in Europe. It was estimated that Malaysia had high comparative advantage only in five products which were mechanized and intermediary industrial products. The products identified were sawn wood, wooden mouldings, plywood, veneer and builders’ joinery and carpentry. The remaining products had lower comparative advantage and disadvantage to export to the European market based on the Balassa index. In the last part, the estimation on the willingness to pay for sustainable forest management attributes was conducted. Besides that, additional attributes such as fair trade and wood origin were included. A questionnaire was set up using all the attributes reflected in the hypothetical wood flooring product in the market. Based on the result, consumers were willing to pay the highest for the presence of fair trade and wood origin (in this study referring to French origin); nevertheless they were still willing to pay for sustainable aspects of forest. However, the willingness to pay for all the attributes was altered depending on the respondents’ knowledge of forest labelling, their attitudes towards environmental preservation, living area, education level, type of job and income level. In the overall finding of the thesis, all the results from each part were synthesized in a systemic approach simultaneously deliberating on the macro and microeconomic perspectives as well as the dimensions on demand and supply. Overall, the findings suggest that the challenges and constraints facing the Malaysian timber industry indirectly shaped the export of Malaysian wooden products. Malaysia has adapted by going into value-added products to lessen the impact of environment-related trade barriers and to circumvent the shortage of raw materials supply. Malaysia has successfully customized the wooden products to the sustainability and legality requirements of the European market by pursuing the national certification (Malaysian Timber Certification) and being committed to sustainable forest management objectives.

The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.

The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.

L’augmentation de la quantité des déchets ménagers dans le District d’Abidjan constitue une pression énorme pour l’environement et la santé des populations. Les soutiens ponctuels des organismes internationaux tels que la Banque Mondiale et la présence de nombreux acteurs (Etat, institutions internationales, acteurs locaux) n’ont pas empêché la persistance de la problématique de la gestion des déchets dans l’agglomération abidjanaise. La faiblesse du rendement et du taux de recouvrement de la Taxe d’Enlèvement des Ordures Ménagères imputée aux ménages pour la gestion des ordures, ne permet pas de répondre aux besoins de financement de la filière. Ainsi, cette thèse analyse les conditions et effets de l’accès des ménages d’Abidjan à un service amélioré de collecte des déchets. Pour cela, nous avons mené une enquête d’évaluation contingente (consentement à payer). En recourant à un modèle de choix discret (probit), nous avons pu mettre en évidence le lien entre les caractéristiques des ménages et leur volonté à participer à une gestion améliorée de leurs ordures. Nous avons démontré l’existence d’un lien entre l’accès à des services de collecte des déchets et aux latrines améliorées. Ce résultat va dans le sens des ODD qui préconisent une gestion intégrée de l’assainissement. Le recours à une méthode d’appariement a permis d’évaluer, de manière originale, les bénéfices du recours à un service informel de pré-collecte des déchets pour les ménages enquêtés. Les déterminants de la demande avérée pour un service informel ont d’abord été identifiés. L’indice de richesse (richesse matérielle), le genre, la durée de stockage des ordures, le fait que le ménage considère les maladies comme étant le problème majeur lié aux déchets, sont les facteurs qui expliquent le recours à un service de pré-collecte de leurs ordures. Par ailleurs, ce recours génère, d’après les résultats de la modélisation, des bénéfices socio-économiques quantifiables en termes d’une part, de développement socio-économique et humain et d’autre part, en termes de solutions de financement de la filière par la mise en place d’une taxe incitative (au ramassage des ordures). Enfin, à l’aide de la méthode des prix hédonistes appliquée aux données de notre enquête, nous avons identifié une relation positive entre les équipements de base d’un logement tel que l’accès à l’eau, à l’électricité et aux latrines et le prix des loyers. En revanche, la faible qualité du service actuel de collecte des ordures ménagères dans les quartiers enquêtés ou le fait que la charge liée à la collecte soit récurrente, expliqueraient sa non influence sur le prix locatif des logements. / The increase in amount of household wastes in Abidjan is an enormous strain on the environment and on the health of local populations.Support from international institutions such as the World Bank and the presence of many actors (State, international institutions and local actors) have not prevented the persistence of the waste management problem in Abidjan. In this thesis, we analyse the conditions and implications of households for improved waste collection service in Abidjan. For this, we conducted a contingent valuation survey (willingness to pay). By using a discrete choice (probit) model, we were able to highlight the link between household characteristics and their willingness to participate in improved waste management. We have demonstrated a link between access to waste collection services and improved latrines. This result is in line with the SDGs, which advocate integrated sanitation management.At first, the determinants of the demand turned out for an informal service were identified. The wealth index, the gender, the duration of storage of the garbage, the fact that the household considers the diseases as being the major problem bound to waste, are the factors which explain the recourse to a service of pre-collection of their garbage. Besides, this recourse generates, according to the results of the modelling, quantifiable socioeconomic profits in terms of socioeconomic and human development in the first hand and on the other hand, in terms of solutions of financing of the sector by the implementation of an incentive tax. Finally, by using the hedonic price method, which applied to our survey data, we identified a positive relationship between the basic attachments of a dwelling such as access to water, electricity and latrines and the price of rents. On the other hand, the low quality of the current garbage collection service would explain its no-influence on the rental price of housing

Le travail réalisé a pris en considération en premier lieu le droit international privé de l'UE, puis des aspects plus à proprement parler de « droit international procédural », en se concrétisant par une « systémisation » et une cartographie des voies de recours proposées au consommateur par le droit européen pour les litiges transfrontaliers. La première partie, concernant la loi applicable aux contrats internationaux du consommateur et le tribunal compétent dans le droit international privé de l'Union européenne, permit d'identifier les problématiques de droit international privé sous-jacentes aux contrats et aux litiges internationaux en matière de consommation, qui sont exacerbées dans le domaine du commerce électronique. La thèse traite deuxièmement la protection du consommateur par l'assouplissement et la simplification des procédures ordinaires et la protection du consommateur par des procédures collectives transfrontalières. Enfin, la thèse concerne la protection du consommateur par les procédures alternatives au contentieux ordinaire. / The thesis analyzes, under various aspects related to private international law and international civil procedure of the European Union, the status of the protection offered to the European consumers in their international contracts, in particular in relation to the objectives and in the context of the single market. The thesis is divided into three chapters. The first chapter deals with consumer protection in the international private law of European Union (regulation (UE) 1215/2012 and regulation (CE) 593/2008). The second chapter deals with the protection offered to consumers by european international civil procedure with reference to individual and collective litigations. The third chapter deals with alternative dispute resolution (ADR) and with on-line dispute resolution (ODR) and analyzes EU directive 2013/11/UE and regulation (EU) 524/2013. / La tesi analizza, sotto vari aspetti relativi al diritto internazionale privato e processuale dell’Unione Europea, lo stato della protezione offerta al consumatore europeo nei contratti e nelle controversie internazionali, con uno specifico riguardo alle tutele di carattere processuale e giurisdizionale. La tesi si articola in tre capitoli, che investono gli ambiti in cui tale tutela può esplicarsi, ovvero, l’individuazione di un foro e di una legge applicabile favorevoli agli interessi del consumatore, la semplificazione delle regole di procedura nelle controversie individuali internazionali, la possibilità di dare luogo a procedimenti transfrontalieri collettivi e la creazione di un sistema efficace di risoluzione delle controversie internazionali in via stragiudiziale anche on-line. Il primo capitolo ricostruisce dapprima il sistema di diritto internazionale privatodell'Unione europea in materia di contratti di consumo, dando conto del contesto politico ed economico in cui si inserisce ed alla cui luce devono esserne letti gli obiettivi. Vengono quindi individuati i principi e gli obiettivi che fondano le norme di diritto internazionale privato in materia di contratti internazionali del consumatore, le quali si caratterizzano per l’essere ispirate a finalità materiali, ovvero, volte a permettere di individuare un foro competente ed una legge applicabile che siano in grado di bilanciare tra loro le esigenze dei consumatori e degli operatori del mercato, con la conseguenza di favorire l’esplicarsi degli scambi commerciali e della concorrenza nel mercato unico. Ciò avviene garantendo al consumatore l’applicazione della legge e la competenza del foro a lui più prossimi, ovvero quelli del suo paese di residenza abituale (la cui coincidenza permette peraltro una riduzione dei costi delle liti transfrontaliere) e la prevedibilità delle soluzioni agli operatori del mercato.Il capitolo traccia quindi lo sviluppo normativo e giurisprudenziale delle norme di diritto internazionale privato europee in materia di contratti del consumatore, prendendo in particolare in considerazione le più recenti sentenze della Corte di Giustizia che, dal 2010 ad oggi, hanno ridefinito l’ambito di applicazione delle norme contenute nel regolamento (CE) 44/2001 (Bruxelles I), oggi rifuso nel regolamento (UE) 1215/2012 (Bruxelles I-bis), e nel regolamento (CE) 593/2008 (Roma I), insistendo sulla definizione del concetto, volutamente aleatorio, di “attività diretta” e sul suo ruolo di preminenza nel connettere la fattispecie contrattuale allo Stato della residenza del consumatore per permetterne la competenza dei giudici e l’applicabilità della relativa legge. Viene svolta infine una analisi critica sull’interpretazione fornita dalla Corte di Giustizia che rischia, nel concreto, di rendere le norme in oggetto applicabili in maniera variabile dai giudici nazionali, garantendo alle volte una tutela troppo estesa o troppo ristretta al consumatore, senza riguardo per l’esigenza di certezza giuridica degli operatori del mercato.