Научна конференция "Юридически, икономически и исторически аспекти на държавното регулиране върху стопанската дейност"
Scientific conference "Legal, economic and historical aspects of the state regulation on the Business Activity"
Contributor(s): Pressiyan Markov (Editor), Delyan Nedev (Editor), Stefan Radev (Editor)
Subject(s): Law, Constitution, Jurisprudence, History of Law, Criminal Law, Civil Law, International Law, EU-Legislation, Administrative Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Conference; Faculty of Law UNWE; State Regulation; Business Activity; History and Theory of Law; Development of the Private Law; International and EU Law; Public and Criminal Law
Summary/Abstract: The collection contains reports presented at scientific conference "Legal, economic and historical aspects of the state regulation on the business activity", organized on the occasion of the 90th anniversary of the birth of Prof. Dr. Filip Rachev. The conference was held on June 23, 2022 in the conference halls of the university in parallel modules. Scientists, practitioners, doctoral students and students participated, a total of over 40 people in five scientific fields: Private law aspects of the regulation of the business activity; Public law aspects of the regulation of the business activity; Criminal law aspects of the regulation of the business activity; Problems of the international law and the EU law in the field of the regulation of the business activity; Economic and historical aspects of state regulation of the business activity.
- Print-ISBN-13: 978-619-232-703-3
- Page Count: 330
- Publication Year: 2023
- Language: Bulgarian
Практически последици за стопанската дейност от задължението за съответстващо на правото на ЕС. Тълкуване на вътрешните правни норми
Практически последици за стопанската дейност от задължението за съответстващо на правото на ЕС. Тълкуване на вътрешните правни норми
(Practical implications for economic activity of the obligation to interpret domestic legal rules in conformity with EU law)
- Author(s):Atanas Semov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation
- Page Range:15-27
- No. of Pages:13
- Keywords:consistent interpretation; indirect effect; obligation; scope of EU law; economic activity
- Summary/Abstract:The obligation for consistent interpretation of every legal rule that operates in the legal system of a Member State and falls within the scope of EU law is also known as "indirect effect". Direct effect and indirect effect are alternative methods of ensuring the useful effect (effet utile) of EU law. This obligation applies to anybody who implements law at the moment of implementation and in every situation within the scope of EU law. Naturally, it applies to any economic activity, too. This is therefore the widest-ranging obligation arising from the effect of EU law in a Member State.
Приложимост на основанията за унищожаемост спрямо мълчанието като проява на воля при сключване на търговски сделки
Приложимост на основанията за унищожаемост спрямо мълчанието като проява на воля при сключване на търговски сделки
(The applicability of the grounds for invalidation in relation to the silence as equal to expression of will by merchants in commercial transactions)
- Author(s):Aneta Antonova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law
- Page Range:28-39
- No. of Pages:12
- Keywords:inaction; fiction; fraud; avoidance; mistake of fact or law
- Summary/Abstract:In the Bulgarian Civil Law doctrine, the issue of inaction as a form of expression of will has not been analyzed thoroughly, including in general courses in Commercial Law reviewing invalidation of commercial transactions, primarily in regard to the inapplicability of Art. 27 of the Obligations and Contracts Act to commercial transactions between merchants regarding invalidation of contracts on the ground of utmost necessity and manifestly unfavorable terms. The present paper focuses on the articles of the Bulgarian Commerce Act that treat silence as equal to expression of will to give rise to legal consequences. The paper analyses the applicability of the grounds for invalidation in relation to the legal fiction for expression of will by merchants in commercial transactions. The paper also recommends the creation of a special legal rule regarding fraud in commercial transactions in light of determining the criteria for which actions misleading the merchant and misrepresenting facts and legal consequences of the transaction.
Съществена непредвидима промяна в обстоятелствата и отражението ѝ върху договор за обществена поръчка
Съществена непредвидима промяна в обстоятелствата и отражението ѝ върху договор за обществена поръчка
(Significant unforeseeable change in circumstances and its impact on a public procurement contract)
- Author(s):Zahary Tormanov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
- Page Range:40-45
- No. of Pages:6
- Keywords:public procurement contract; change of circumstances; business frustration; modification to a public contract
- Summary/Abstract:The report examines some of the legislative possibilities for modification to a public procurement contract. The actual composition of a change to a public procurement contract in the hypothesis of Art. Art. 116, para. 1, item 3 of the Public Procurement Act and the factual composition of business frustration under Art. 307 of the Commercial Law are briefly analyzed and compared. The author comes to the conclusion that in the event of a significant change in circumstances after the conclusion of a public procurement contract, which change leads to the occurrence of a subsequent exceptional burden of the due performance (non-equivalence of counter-performances) and if the preservation of the public procurement contract in an unchanged state contradicts justice and good faith, it can be applied the institution of business frustration, regulated in the commercial law.
За недействителността на сделките и сигурността на оборота
За недействителността на сделките и сигурността на оборота
(Regarding the invalidity of transactions and security of turnover)
- Author(s):Miroslav Dimitrov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law
- Page Range:46-54
- No. of Pages:9
- Keywords:invalidity; transaction; nullity; voidability; subjective rights; third party; civil turnover
- Summary/Abstract:The report reviews the effect that invalidity has on third-party rights acquired by a party under a void or voidable transaction. Examples are presented where the current legal framework and the judicial practice of its application lead to unfair results. Apart from rare exceptions, priority is given to the interest of the party to the invalid transaction over that of the third party, regardless of the reprehensibility of the behavior of the party to the invalid transaction, the possible good faith of the third party, the profitability of the acquisition, etc. circumstances. Conclusions regarding the need to improve the regulatory framework have been substantiated, and specific proposals have been made for the direction of legislative intervention.
Икономическа и бизнес дипломация: синергия на държавни и недържавни субекти
Икономическа и бизнес дипломация: синергия на държавни и недържавни субекти
(Economic and business diplomacy: synergy between state and non-state actors)
- Author(s):Plamen Ralchev
- Language:Bulgarian
- Subject(s):Economy, National Economy, Accounting - Business Administration, Business Ethics
- Page Range:55-58
- No. of Pages:4
- Keywords:economic and business diplomacy; state and non-state interests; foreign economic and trade policy
- Summary/Abstract:Economic diplomacy is aimed at safeguarding state’s economic interests through negotiating favorable terms of trade and investments, providing for the competitiveness of national economy, maintaining positive foreign trade balance by stimulating the exports, ensuring the stability of national currency, negotiating with other states and international organizations the rules and terms of the international trade system. Unlike economic diplomacy, which in principle works for public interests, business diplomacy promotes and protects private interests. Business diplomacy deals with maintaining relations with government institutions, international institutions and organizations, and various private entities. The major problem is about regulation. At times of globalization there are so many companies operating beyond the borders of the state, that it becomes practically impossible to implement a holistic concept for economic diplomacy because the multiplicity of actors in international relations leads to multiple business diplomacies commissioned by different private interests.
Правно действие на заповедта по чл. 154, ал. 5 от ЗУТ по отношение на собствениците на самостоятелни обекти в строяща се сграда
Правно действие на заповедта по чл. 154, ал. 5 от ЗУТ по отношение на собствениците на самостоятелни обекти в строяща се сграда
(Legal effect of the order under Art. 154, par. 5 of the Law on Spatial Planning in relation to the owners of independent objects in a building under construction)
- Author(s):Atanas Petrov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law, Administrative Law
- Page Range:59-66
- No. of Pages:8
- Keywords:construction; investment project; building permit; ownership right; amendment of an approved investment project; order; Article 154 of the Law on Spatial Planning; rough construction
- Summary/Abstract:Construction is a dynamic process, which is carried out in accordance with an approved investment project and a building permit issued on its basis. The Law on Spatial Planning (LZP) allows the amendment of the investment intentions in the course of construction. Changes may affect the project's provisions with respect to individual independent objects, their boundaries, their intended use and square meters, to take away or modify common parts of the building, etc. At the same time, Article 181(2) of the LZP provides that the ownership of a separate object may be transferred after the completion of the building in rough construction, which precedes the completion of its construction, and it is in this case that the amendment of the investment intentions may affect the acquired separate objects. The effects of the change of investment intentions are described in this report.
Прекъсване на спряла давност
Прекъсване на спряла давност
(Interrupting suspended prescription)
- Author(s):Delyan Nedev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law
- Page Range:67-71
- No. of Pages:5
- Keywords:extinctive prescription; acquisitive prescription; interruption; suspension
- Summary/Abstract:The article examines the combination between the facts which interrupt prescription and those which suspend it.
Предпоставки за възникване на отговорност за чужд данъчен дълг
Предпоставки за възникване на отговорност за чужд данъчен дълг
(Prerequisites for responsibility for foreign tax debt)
- Author(s):Krasimir Mutafov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
- Page Range:72-77
- No. of Pages:6
- Keywords:TIPC; liability for foreign tax debt; prerequisites; occurrence
- Summary/Abstract:The report is dedicated to the liability for foreign tax debt, regulated in the TIPC. Emphasis is placed on the prerequisites for the emergence of this specific type of legal liability inherent only in tax law. In this aspect, attention is paid to the practice of the SAC in tax matters related to the issues that are looked under consideration.
Поглед към способите за установяване на данъчни задължения и задължителни осигурителни вноски установени в ДОПК
Поглед към способите за установяване на данъчни задължения и задължителни осигурителни вноски установени в ДОПК
(A look towards the methods for ascertainment of tax obligations and compulsory social insurance contributions established in TSIPC)
- Author(s):Nina Chilova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Administrative Law
- Page Range:78-84
- No. of Pages:7
- Keywords:competence; revenue authorities; methods for ascertainment of obligations for taxes and compulsory social – insurance contributions; acts of competent authorities
- Summary/Abstract:The methods for ascertainment of the tax obligations and the obligations for compulsory social-insurance contributions in TSIPC are basically two: ascertainment of these obligations by submitting tax returns from the tax obligated subjects and conducting tax audit. Each of these methods has its specificities, but along with the differences they have a number of similarities, both in terms of the competence of the revenue authorities and in terms of the legal consequences from the acts concluding these proceedings.
Публичноправни аспекти в уредбата на държавния монопол по чл. 18, ал. 4 от Конституцията на Република България
Публичноправни аспекти в уредбата на държавния монопол по чл. 18, ал. 4 от Конституцията на Република България
(Public law aspects in the regulation of The state monopoly under art. 18, para. 4 of the Constitution of the Republic of Bulgaria)
- Author(s):Hristo Paunov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law
- Page Range:85-92
- No. of Pages:8
- Keywords:Constitution of Republic of Bulgaria; State monopoly
- Summary/Abstract:The Constitution of the Republic of Bulgaria regulates the free economic initiative, provides conditions and guarantees for its deployment, but also preserves state regulation and the possibility of establishing a state monopoly. The subject-matter of this statement is certain public law aspects which raise the issue of The State's monopoly law and the authorization to exercise it.
Относно предстоящи законодателни промени във връзка с основанията за изменение на договор за обществена поръчка
Относно предстоящи законодателни промени във връзка с основанията за изменение на договор за обществена поръчка
(On upcoming legislative changes of the grounds for modification of public contracts during their term)
- Author(s):Ilonka Goranova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Administrative Law
- Page Range:93-109
- No. of Pages:17
- Keywords:public procurement; public contracts; modifications to a contract during its performance; price revision clauses; termination of public contract; compilation of legal facts from different legal areas;
- Summary/Abstract:The report deals with the analysis of the draft Law on Amendments and Supplements to the Law on Public Procurement submitted in May 2022 by a group of MPs. The proposed amendments concern price indexation under public procurement contracts based on a special methodology defined by the Council of Ministers and contained in an appendix to the rules for the implementation of the law.
За защитата на обществения и на частния интерес при стопанския подкуп
За защитата на обществения и на частния интерес при стопанския подкуп
(For the protection of the public and private interest in bribery in the private sector)
- Author(s):Mariya Mihaylova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Criminal Law, Civil Law
- Page Range:110-116
- No. of Pages:7
- Keywords:Criminal law; bribery in the private sector; public interest; private interest
- Summary/Abstract:The report examines the issue of finding a balance between the protection of public and private interests in the crime of bribery in the private sector under Bulgarian criminal law.
Право и икономика – в прокрустовото ложе на юридическия фетишизъм
Право и икономика – в прокрустовото ложе на юридическия фетишизъм
(Law and Economy – in the procrustean bed of Legal fetishism)
- Author(s):Viktor Ivanov
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, National Economy, Law on Economics
- Page Range:117-126
- No. of Pages:10
- Keywords:"Law-Economics" relationship; Economic analysis of Law; Desacralizing theory; interdisciplinary approach; desacralizing logically-methodological core; Cultural Paradigm of the New Age (CPNA)
- Summary/Abstract:"law-economics" relationship; economic analysis of Law; Desacralizing theory; interdisciplinary approach; desacralizing logically-methodological core; Cultural Paradigm of the New Age (CPNA)
Възможно ли е, вместо да изплати дивидент, акционерно дружество да прехвърли свой имот?
Възможно ли е, вместо да изплати дивидент, акционерно дружество да прехвърли свой имот?
(Is it possible a joint-stock company to transfer a real estate of its own to a shareholder, instead of paying him a dividend?)
- Author(s):Zlatka Vangelova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law
- Page Range:127-133
- No. of Pages:7
- Keywords:dividend; datio in solutum; non-cash asset; real estate; IFRIC 17; net assets; fair value
- Summary/Abstract:The right of a shareholder in a joint-stock company to collect his dividend always occurs as a pecuniary receivable. It can be terminated by an agreement of datio in solutum, concluded between the shareholder and the company. The consent of the rest of the shareholders for conclusion of such agreement is not required. If the non-cash asset, by the transfer of which the dividend payment is terminated, is a real estate, there shall be applied IFRIC 17; according to IFRIC 17 the real estate shall be measured at its fair value. The rules of IFRIC 17 and art. 247a, para. 1 and 3 of the Commerce act are compulsory. If violated, they will lead to nullity of the datio in solutum agreement. The grounds for nullity are different and they depend on the specific rule violated.
Спорове и проблеми при отдаването под наем на държавни и общински имоти
Спорове и проблеми при отдаването под наем на държавни и общински имоти
(Disputes and problems in renting out state and municipal property)
- Author(s):Katia Vladimirova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence
- Page Range:134-140
- No. of Pages:7
- Keywords:lease contract; municipal properties; state properties; private law norms
- Summary/Abstract:The leasing of municipal and state property is related to the realization of public interests, and in some cases to a strong social element. This has led to the creation of a separate legal regulation of lease contract for state and municipal properties. This regulation is characterized by the increased presence of the public legal element. At the same time, the effect of the general, private law norms of the lease contract contained in the Law on Obligations and Contracts is preserved. As a result, there are specifics regarding the implementation and non-implementation of lease contracts for state and municipal properties, which specifics distinguish them from the classic lease contract. The purpose of this presentation is to consider some of the features in renting out state and municipal property, arising from crossing of private and public law elements in this type of contract.
Статутът на жената според обичайното право и използваната терминология в народния говор
Статутът на жената според обичайното право и използваната терминология в народния говор
(The status of women according to common law and the terminology used in the vernacular)
- Author(s):Neli Radeva
- Language:Bulgarian
- Subject(s):History, Law, Constitution, Jurisprudence, Civil Law
- Page Range:141-150
- No. of Pages:10
- Keywords:woman; maiden; bride; newly married woman; fiancée; wife; property rights
- Summary/Abstract:During the Bulgarian Revival and immediately after the Liberation of Bulgaria, the status of women was determined by the patriarchal traditions, understandings and customs of the Bulgarians. Bulgarian customary law legitimizes certain powers of the Bulgarian woman and in the vernacular different names are used for the word woman and to regulate her legal status. The woman-daughter, maiden, fiancée, bride, wife and mother has a number of responsibilities – housework and field work, childbirth and raising children, etc., but she has never been a slave, completely subordinate to the authority of her father or that of her husband. Living conditions create opportunities for her not to be impersonal, but on the contrary to take an active part in making important decisions for the family and the community. Her right to property, as well as to dispose of her possessions, are proof of the power she possesses.
Спиране на изпълнителното производство като вид обезпечителна мярка
Спиране на изпълнителното производство като вид обезпечителна мярка
(Suspending of enforcement procedure as a type of preliminary measure)
- Author(s):Ivan Georgiev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
- Page Range:151-155
- No. of Pages:5
- Keywords:civil procedure; preliminary proceedings; suspending of enforcement procedure
- Summary/Abstract:In recent years, there have been more frequent cases in which, the issuance of a preliminary measure suspending the enforcement proceedings is requested. The peculiarity of this measure consists in the various procedural conditions that the law. It is important whether the measure is requested in an already pending cases or in a proceeding to secure a future claim. These differences from other security measures require consideration of the problem from all possible procedural aspects.
Подсъдност от последна степен, или за правомощието на ВКС да определя Компетентния съд по чл. 123 ГПК
Подсъдност от последна степен, или за правомощието на ВКС да определя Компетентния съд по чл. 123 ГПК
(Jurisdiction of the last degree, or the power of the SCC to determine the Competent Court under art. 123 CPC)
- Author(s):Vassil Petrov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Court case, Administrative Law
- Page Range:156-160
- No. of Pages:5
- Keywords:Procedure Code; venue; proper court; venue of last resort; supervisory judicial power
- Summary/Abstract:The article examines the question of the construction of a provision in the Civil Procedure Code, authorizing Supreme Court of Cassation to designate proper venue when rules of jurisdictional venue are insufficient to determine it. It is argued that the statutory provision envisions a venue of last resort and embodies an inherent jurisdiction by SCC as having supervisory judicial power. A recent judicial case in point is examined.
Съдебната практика по правилника за прилагане на закона за публичните предприятия – тенденции и изводи
Съдебната практика по правилника за прилагане на закона за публичните предприятия – тенденции и изводи
(The case law under the rules on implementation of the public enterprises act)
- Author(s):Stefan Radev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Court case, Administrative Law
- Page Range:161-166
- No. of Pages:6
- Keywords:case law; rules on implementation; public enterprises; rents
- Summary/Abstract:This report examines the judicial practice related to the conduct of procedures for leasing property owned by public enterprises. A comparison is made with the judicial practice under the old regulations and the application of interpretative decision No. 3 of 06.27.2016 is considered. General shortcomings of the old and new regulation regarding commercial companies with state participation in the capital are pointed out and a proposal is made for legislative change, which is valid for all public enterprises.
Място за "стопанска дейност'' в българското данъчно право
Място за "стопанска дейност'' в българското данъчно право
(Place for ''business'' in the Bulgarian tax law)
- Author(s):Stoycho Dulevski
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Commercial Law, Administrative Law
- Page Range:167-171
- No. of Pages:5
- Keywords:business; fixed base; permanent establishment; international tax law
- Summary/Abstract:The purpose of this report is to analyze the extent to which it is possible to introduce a legal definition of ''business'' in the Bulgarian tax law. On the one hand, this may be a welcoming idea in order to clarify other relevant concepts. For example, the term ''business activity'' is outlined in the international tax law. On the other hand, national practice provides guidance on its legal features. This raises the question of whether the theory really needs to pay special attention to this aspect as well or whether there are a number of risks.
В защита на ''публичната личност''
В защита на ''публичната личност''
(In defense of the ''public person'')
- Author(s):Teodora Yovcheva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
- Page Range:172-182
- No. of Pages:11
- Keywords:publicity; right, inviolability; privacy; dignity; public interest
- Summary/Abstract:The subject of the report is the right to privacy of the so-called ''public persons'' (more precisely of those who are known to the public because they are engaged in work in the public interest). The aim is to strike a balance between this fundamental human right, on the one hand, and freedom of expression and freedom of information, on the other. Arguments are put forward in favor of the view that the privacy of the ''public figure'' should be as protected as that of other citizens.
Финансово управление и регулиране на стопанска дейност в изборния процес
Финансово управление и регулиране на стопанска дейност в изборния процес
(Financial management and regulation of economic activity during the election process)
- Author(s):Ivan Karchev
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Constitutional Law, Public Finances
- Page Range:183-193
- No. of Pages:11
- Keywords:budget; elections; public finances; Central Election Commission
- Summary/Abstract:In 2021 Bulgarian citizens had the opportunity to practice their constitutional right to vote three times for the National Assembly, once for а president and а vice president and three times in local elections. This provoked serious public debates on the price of the election and how much it should be paid to serve as a public pledge to preserve democracy and political pluralism in the country. To answer the question ''How much does the election cost?'' the budgetary process of forming the financial framework with the funds needed to hold the elections should be researched. This article aims to clarify from a legal point of view what is included in the concept of ''election budget'', which are the competent authorities that manage public funds in the election process, as well as the procedure for controlling public spending.
Държавно регулиране на клиничните изпитвания на лекарствени продукти
Държавно регулиране на клиничните изпитвания на лекарствени продукти
(State regulation of clinical trials of medicinal products)
- Author(s):Radoslav Ivanov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Human Rights and Humanitarian Law, Commercial Law
- Page Range:194-201
- No. of Pages:8
- Keywords:clinical trials; medicines; history; origin; state regulation; permission
- Summary/Abstract:This report analyzes the nature of clinical trials of medicinal products. Traced their origin from VI-V century BC. and their evolutionary development. Two of the greatest tragedies in human history are described – the use of ethylene glycol in the United States and the thalidomide crisis in Europe as catalysts for the understanding that the drug, in addition to a tangible form of treatment, can be an extremely dangerous tool. the State of drug regulation.
Понятието ''банкова система'' според българското банково законодателство
Понятието ''банкова система'' според българското банково законодателство
(The concept of banking system according to Bulgarian banking legislation)
- Author(s):Suleyman Bashov
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Constitutional Law
- Page Range:202-216
- No. of Pages:15
- Keywords:banking system; financial system; finance; banking; banking law
- Summary/Abstract:This report examines the framework of the banking system through the prism of the current Bulgarian legislation. The study begins with a comparative overview on the banking and financial systems and focuses on the different content that finance and law theory put into these concepts. In this comparison, the report is based on the ideas of Prof. Valery Dimitrov, who outlines the framework of the modern Bulgarian financial system from the position of the socalled legal conception of finance. In this conceptual framework, the report marks the relationship between the financial and banking systems as concepts of Bulgarian legal system. According to the author’s thesis, the different content that legal and economic theory put into them is due to the specific angle from which they observe them. For the finance (economic) theory, this angle of view is the money and the assets as objects of the social relations, while for the Bulgarian legal science this angle of view is the legal nature of their legal regulation. Central point in the report is the analysis of the banking system and its institutional frameworks, which according to the author's thesis, are fixed in art. 20, para. 2 and para. 3 of the Bulgarian National Bank Act.
Някои въпроси на данъка при източника по ЗКПО при възмездното разпореждане с български дружествени дялове или акции от страна на чуждестранни юридически лица
Някои въпроси на данъка при източника по ЗКПО при възмездното разпореждане с български дружествени дялове или акции от страна на чуждестранни юридически лица
(Some issues of the withholding tax under CITA upon the disposal for consideration of Bulgarian company shares and stocks by foreign legal entities)
- Author(s):Tyurker Mollahasan
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
- Page Range:217-227
- No. of Pages:11
- Keywords:withholding taxes; capital gains from disposal of company shares and stocks; foreign legal entities
- Summary/Abstract:The report aims to analyze some of the tax consequences that occur in the disposal against consideration of Bulgarian shares or stocks by foreign legal entities. The Corporate Income Tax Act (CITA) is the normative act that regulates these consequences. Moreover, the CITA regulates a different regime depending on the quality of the transferor of the Bulgarian company shares or stocks – whether it is a local legal entity or a foreign legal entity. The report below analysis only the tax implications for foreign legal entities. The essence of the withholding tax under CITA, the object of taxation, the subject of the tax, the specifics of the tax event and the determination of the amount of the tax liability and the rules for declaring and paying the tax are analyzed.
Редът за приемане на работа като израз на специалната закрила на труда на непълнолетните
Редът за приемане на работа като израз на специалната закрила на труда на непълнолетните
(The procedure for employment as an expression of the special protection of minor labour)
- Author(s):Iliyana Sabinova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Labour and Social Security Law
- Page Range:228-234
- No. of Pages:7
- Keywords:protection; labour; minors; procedure; employment
- Summary/Abstract:Due to their young age minors are more vulnerable as employees. They need enhanced and thorough care. The special protection of minor labour manifests itself throughout the whole existence of the individual employment relationship. Even more. The protection of youth labour begins even before the employment relationship is established and in a temporal aspect this is the first element of the increased legislative attention to young people as carriers of labour force. The special legal regime which precedes the emergence of the employment relationship is expressed in the special procedure for employment of minors. The latter includes a mandatory preliminary thorough medical examination and a prior permission from the Labour inspectorate. Thus the special rules about the protection of youth labour are a guarantee that the labour process will not endanger the life, health and overall development of minors.
Общоизвестните марки като обекти на особен залог, приложимо право и особености
Общоизвестните марки като обекти на особен залог, приложимо право и особености
(Well-known trademarks as subjects to registered pledge, applicable legislation and specifics)
- Author(s):Mihaela Mihaylova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Commercial Law
- Page Range:235-240
- No. of Pages:6
- Keywords:well-known trademarks; the pledge of rights over trademarks
- Summary/Abstract:The well-known trademarks are a key factor in the corporate image and corporate identity building. They are an asset that, if measured in money, could potentially skyrocket a commercial enterprise to the top of the market. Contractual relationships and legal institutions associated with well-known trademarks are often obscure and imperfect. The question arises to what extent the legal framework of a special pledge of a trademark and specifically of a well-known trademark meets the requirements of commercial and civil turnover. The current article gives an overview of the peculiarities of the applicable law in the field of special pledge and well-known trademarks.
Обичайноправната терминология във връзка с наследяването
Обичайноправната терминология във връзка с наследяването
(Common law terminology with regard to inheritance)
- Author(s):Patritsia-Aleksandra Bozhinova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
- Page Range:241-248
- No. of Pages:8
- Keywords:common law; inheritance; terminology
- Summary/Abstract:Inheritance in accordance to common law is characterised with firm terms, most of which remain the same even today. This article presents the basic terms in relation to inheritance and their nuances in different Bulgarian regions. The purpose of this text is to examine the most common terms by researching the essence, methods and features of inheritance in the context of common law.
Европейски модел за защита на лицата, подаващи сигнали за нарушения (whistleblowers), и приложението му в България
Европейски модел за защита на лицата, подаващи сигнали за нарушения (whistleblowers), и приложението му в България
(European model for protection of whistleblowers and its implementation in Bulgaria)
- Author(s):Nikolay Boshnakov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, EU-Legislation
- Page Range:249-260
- No. of Pages:12
- Keywords:Directive (EU) 2019/1937; whistleblowers; transposition; Bulgaria
- Summary/Abstract:The paper presents some issues and perspectives before the EU legislation concerning the protection of ''whistleblowers'' with the emphasis on its implementation in Bulgaria. Constituting a unified European model for whistleblowers protection is still in its initial phase. The nature and specifics of ''whistleblowing'' concept are discussed, among which its sociocultural context, influence on the legislative initiatives and practices as well as on the conditions that induce the necessity of transposing of the Directive (EU) 2019/1937. Internal and external forms of whistleblowing are distinguished. The paper traces the advance of the transposition of this Directive in Bulgaria mainly by the preparation of Draft Law on Protection of Persons Issuing Signals and Publicly Announcing Irregularities and Violations.
Анализ на предложенията за изменение и допълнение на Закона за обществените поръчки, внесени в Четиридесет и седмото Народно събрание
Анализ на предложенията за изменение и допълнение на Закона за обществените поръчки, внесени в Четиридесет и седмото Народно събрание
(Analysis of the proposals for amendments and additions to the Law on public procurement submitted to the Forty-seventh National Assembly)
- Author(s):Tsvetoluba Vaseva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law
- Page Range:261-273
- No. of Pages:13
- Keywords:Public Procurement; amendments to the Law; National Assembly
- Summary/Abstract:This report will present an analysis of the proposals for amendments and additions to the Public Procurement Law (PPL), submitted to the Forty-seventh National Assembly (NA) as of the date of this conference. They provoked a very wide public discussion, in view of which their analysis is of both scientific and public interest.
Предизвикателства в прилагането на законодателството за устойчиви финанси във финансовия сектор
Предизвикателства в прилагането на законодателството за устойчиви финанси във финансовия сектор
(Challenges of the sustainable finance Legislation implementation in the financial sector 274-284)
- Author(s):Adelina Yankova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Administrative Law
- Page Range:274-284
- No. of Pages:11
- Keywords:sustainable finance; SFDR; Taxonomy Regulation; Paris Agreement; sustainable transition; ESG Factors; Greenwashing
- Summary/Abstract:In the last decade, climate change and the need for sustainable development have been increasingly discussed in terms of future goal-setting, legislative amendments and transformation of the current practices. In the last three years, however, the topic has become a leading one not only at the European level, but also on a global scale. There has been talk of a transformation of thinking, and most areas of our lives are affected by new regulations motivated by achieving a fair and smooth transition to climate neutrality. The financial sector is not left out of the trend, seeing serious innovations aimed at supporting the common cause, namely by aligning part of the financial flows with the desired climate change-resistant development, but also by directing them in the direction of financing the intended transition. This publication aims at examining and summarising the adopted legislation in the area of sustainable development in the financial sector, while drawing attention to some problems related to its implementation.
Административноправни задължения на организаторите на спортни мероприятия във връзка с правото на достъп до територията на спортна зона съгласно Закона за опазване на обществения ред при провеждането на спортни мероприятия
Административноправни задължения на организаторите на спортни мероприятия във връзка с правото на достъп до територията на спортна зона съгласно Закона за опазване на обществения ред при провеждането на спортни мероприятия
(Administrative legal obligations of the organizers of sports events with reference to the right of access to the territory of the sports zone under the Law on the Protection of Public Order in the Conduct of Sports Events)
- Author(s):Kiril Goranov
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Administrative Law
- Page Range:285-293
- No. of Pages:9
- Keywords:sporting events; public order; anti-social behavior; sport hooliganism; access to the territory of a sports area; administrative obligation; administrative penalties
- Summary/Abstract:The Law on the Protection of Public Order in the Conduct of Sports Events includes a number of administrative obligations towards the organizers of public events of a sporting and competitive nature. Some of the obligations are related to the provision, depending on the right of access of persons to the territory of the sports area where the sporting event is held. It is comprehensive to ensure the safety and security of participants and visitors in order to monitor public order, excluding the implementation of anti-social acts and others. Failure to comply with the obligations could lead to the application of administrative penalties to the organizer.
Относно някои дискусионни въпроси, свързани с Договора за обществена поръчка
Относно някои дискусионни въпроси, свързани с Договора за обществена поръчка
(Some discussions issues related to the Public Procurement contract)
- Author(s):Sneja Ivanova
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Administrative Law
- Page Range:294-304
- No. of Pages:11
- Keywords:Public Procurement contract; contract; public procurement; Public Procurement Act
- Summary/Abstract:Object of research in this report are the main features of the public procurement contract. The regulation on the contract is in Public Procurement Act (PPA) and its by-law acts as for the unsettled cases the Commercial Act and Obligations and Contracts Act shall apply. The report begins with overview of the definition of public procurement contract and discussion analysis that arise after its interpretation. It is concluded that under public procurement contracts should be understood only as concluded after a public procurement under the PPA and not those after direct award. The report continues with a review of the different views about its nature and its distinction from other similar legal figures.
Държавното регулиране в областта на защитата на конкуренцията
Държавното регулиране в областта на защитата на конкуренцията
(State regulation in the field of protection of competition)
- Author(s):Rositsa Toneva
- Language:Bulgarian
- Subject(s):Economy, Law, Constitution, Jurisprudence, Constitutional Law, Business Ethics, Commercial Law
- Page Range:305-314
- No. of Pages:10
- Keywords:competition; State governance; economics; competitiveness
- Summary/Abstract:Competition is the main mechanism of the market economy, which affects supply (producers, traders) and demand (intermediate customers, final consumers). It is a tool of guaranteeing consumers a good ratio between the quality and the price of the goods and services. Competition forces the market players to strive to be competitive and economically efficient. But in order for the competition to be effective and its goals to be achieved, it needs to be regulated by the state. It is only the state who has the power to ensure the establishment and regulation of the economic relations, the course of economic processes in line with benefiting the public and to maintain law and order in the fulfillment of competition tasks.
Правна рамка на управлението на държавния дълг в България
Правна рамка на управлението на държавния дълг в България
(Legal framework for the management of the public debt in Bulgaria)
- Author(s):Aglika Kaneva
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Administrative Law
- Page Range:315-322
- No. of Pages:8
- Keywords:public debt; management of the public debt; legal regulation; national legislation
- Summary/Abstract:In the paper, the process of management of the public debt has been presented. The normative documents have been indicated through which management of the public debt is regulated in Bulgaria. The main aspects of the process of management of the public debt have been reviewed.
Исторически предизвикателства пред проект за нова конституция
Исторически предизвикателства пред проект за нова конституция
(Historical challenges to a draft new constitution)
- Author(s):Ivaylo Beev
- Language:Bulgarian
- Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, Law on Economics
- Page Range:323-330
- No. of Pages:8
- Keywords:economic constitution; constitutional political economy
- Summary/Abstract:The main task of the present report is to provide arguments for the need for a constitutional settlement of basic economic relations. The position of necessity for the creation of an economic constitution integrated in the constitutional texts is defended. This is the historical challenge facing the project for a new constitution.