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The study presents a piece of research work into the content and boundaries of the financial control, its relationship with the financial system and the financial law regulation, the types of financial control and the existence and functioning of the financial control system. The critical examination of the legal concept of finance and the theory of the financial system created by the great Bulgarian scholar – professor Miltcho Kostov – marks the beginning of the study. Prof. Kostov’s ideas has long lived methodological impact upon the contemporary financial law theory in Bulgaria and is a good starting point for establishing a reliable and long-term research framework. The content of the financial system and the scope of the financial law regulation in the context of market economy and democratic state represent a particular scientific interest. Any financial system coincides with the scope of financial law regulation and comprises several components: state budget and extra budget funds, municipal budgets and extra budget funds, social insurance and health insurance fund budgets, the budget of the central bank. The state budget is the integrating center of all these budgets balancing their receipts and spending through intra budget relations. Financial control is the control over the funds and the assets within the financial system but its scope goes beyond the reach of the financial system to encompass the different publicly assigned funds and assets. Financial control has a compound nature and consists of nine legally regulated kinds, as follows: financial inspection, tax and insurance audit and control, customs’ control, social insurance control, budget control exercised by the Minister of Finance, audit exerted by the National Audit Office, internal control as a part of financial management systems, internal audit and audit over the EU funds. The different kinds of financial control have been analyzed through the angle of the notion of the so called “controlling competence”. The competence includes a system of controlling powers, first to verify and prove and second to impact the behavior of the persons controlled. All kinds of control are specific by nature with well delineated ambits and complement one another. A conclusion has been drawn that the financial control system exists and functions with two integrating centers – the Minister of Finance and the National Audit Office.
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In the article Financial Law Regime of Managing EU funds and Administrative Contract, the author criticizes the concept of administrative contract as an artificial and logically corrupt idea. Introducing the fake legal construct of administrative contract
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The Bulgarian Public Finance Statute treats relationships related to the creation and spending of social insurance and health insurance funds. The regulation of these relationships belongs to two different branches of law - Financial law and Social Insurance law. Bulgarian social insurance legal theorists are evading the problem of the clear and sharp delineation between the ambits of regulation of financial law and social insurance law. This lack of a clear borderline requires more conceptual reasoning on these issues.
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General Administrative Procedure Act was enacted in 2016 and started to be applied as of June 1, 2017. The new law brought important novelties and significantly altered the concept of its predecessor, which has tradition longer than eight decades. As it suits the law of such prominence and the scope and importance of the novelties, the new General Administrative Procedure Act provoked contrasting reactions in the academic community – from critique to commendations. The author of the paper (at the same time the one of the authors of the draft law) proposes amendments to the law that could ameliorate the administrative procedure. The author of the paper finds that there is a space for improvement of the provisions concerning the guarantee act, parties, delivery, objection, appeal and enforcement procedure.
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n this paper, the author has endeavored to summarily consider the possible consequences of the new normative solutions on the development of the process of fiscal decentralization in the Republic of Serbia. The author has approached the subject matter only from the legal and fiscal standpoint, which certainly does not imply that the political, administrative, economic and social aspects of strengthening the fiscal autonomy of local administrations are less important. In the first part of the paper, the author gives a general review of some theoretical issues and dilemmas on fiscal decentralization which is used an introduction into the problems subsequently analyzed in the paper. The second part of the paper is a brief overview of the general concept of funding local administrations which has been used in Serbia so far. In the third part of the paper, the author has analyzed the financial position of local administration units under the new Serbian normative framework. The author is trying to establish to what extent the new solutions on local administration funding comply with the general principles specified in the contemporary theory on fiscal federalism
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The rules on limiting the use of State aid apply to all EU members. The purpose of the State aid regime is to prevent governments from granting financial privileges to beneficiaries in a way that may distort competition. Types of State aid can be distinguished according to different criteria. For the purposes of this Article, the form in which the aid is granted is of interest. If we look at the four State aid elements in the context of taxation, it can be seen that it is surprisingly easy for the tax measure to meet the criteria governing State aid. The granting of preferential tax regimes to individual undertakings does not constitute a real public resource, whether granted directly or not by the beneficiary. But the very fact that the state renounces a certain income is deprivation of a public resource that could be distributed and used, for example in a general way. The lack of a real transfer of funds from the State to the beneficiary does not mean that the tax concessions do not meet the criteria that a public support must meet in order to qualify as State aid.
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Focus groups are appropriate method for studying the practices of preventing domestic violence at a regional level. The method provides a reflexive space for identification of collective insights in the course of group interactions and preservation and registration of the implicit individual preferences of participants in the group discussion. Focus groups are organized in order to study the relationships of the target groups with the institutions in Razgrad district and the extent of their involvement in the process of prevention of domestic violence. Sharing of own experiences and ideas and the interactive comparison of the viewpoints of the participants that arise during group interactions in thematic focus groups, provide a more complete picture of the phenomena studied. The dynamics of symbolic interactions and the social exchange of information in the group process of the focus group reveals additional, subdivided views on the content and validity of the empirical data collected by this method. The focus groups do not apply the survey-specific pressures for a structured response to the moderator’s questions, which allows a higher level of authentic sharing and understanding of the experiences, attitudes, practices and relationships presented.
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Les émotions ou les affects, comme phénomène de la manifestation émotive ont un rôle important et ils influencent le fonctionnement des autres fonctions psychiques, ainsi que le système du comportement des individus dans les rela¬tions sociales et autres, et c'est particulièrement important pour la psychiatrie médico-légale.Dans la jurisprudence psychiatrique on rencontre souvent des émotions ou des affects et le plus souvent chez les cas â observer pour évaluer leur rasponsa- bilité dans les situations affectives quand il faut faire la différenciation des affects physiologiques de ceux pathologiques, chez les cas ou il faut définir de près une forte excitation lors de l'homocide ou lors d'un meutre quand la limite de la défense légitime est dépassée. L'évaluation de la responsibÛité des perso¬nnes dans les conditions de l'existance des situations particulièrement affectives que renferme l'article 12 de la Loi pénale de la RSFY, ne présentera pas un problème spécial pour les juristes et les psychiatres. Pourtant, l'évaluation de la responsabilité des autres personnes impose non seulement le besoin de différe¬nciation des affects physiologiques de ceux pathologiques, mais aussi une gra-duation de l'intensité des émotion affectives, puis, l'observation de la structure de la personalité. En principe les forts affects physiologiques compromettent le fonctionnement intellectuel et volontaire jusqu'au dégré de la responsabilité essentiellement réduite, tandis que l'affect pathologique amène jusqu'à l'ireespo- nsabilité totale ou la responsabilité essentiellement réduite.La présence d'une forte excitation comme phénomène dans le cadre de l'affect pathologique, observée de l'aspect médico-légal, disqualifie l'existence de l'homicide. À savoir, pour l'existence d'un homicide, outre autres éléments, une forte excitation est aussi nécessaire mais comme phénomène du cadre des affects physiologiques. Chez le meurtre par le dépassement de la défense légitime une forte excitation peut apparaître comme phénomène d'une manifestation émotive tant dans le domain des affects physiologiques que dans le cadre de l'affect pathologique.
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This paper analyzes the significance of the application of forensic phonetics in investigative and judicial processes, i.e. the application of the language knowledge in order to solve various criminal actions and litigations. The aim is to determine, based on the available literature in which manner and extent the forensic practice of identity recognition based on voice is represented in the judiciary. The basic frames of forensic expert analysis in the field of determining the person based on voice are presented. The concept of identity in criminalistics is indicated, as well as the eviden- tial value of the results of the expert analysis in the speaker’s recognition. The final results of the forensic expert analysis, expressed in a scale of ranged probabilities, are considered. Requirement and possibility of using the voice in various types and stages of police procedures, criminal investigation or criminal proceedings are indicated.
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Article provides comparative legal research about algorithm of drafting and certification of a testament in countries of continental Europe, analysis of acceptable forms of a testament, which are prescribed by legislations of different countries, conditions of validity of holographic testament, its pros and cons. Author analyzes provisions of the Hague Convention in the part of the conflict of laws about forms of a testament and the Washington Convention, which provides a uniform law on the form of an international testament. Also proposals directed on improving of the inheritance legislation in Ukraine were explained.
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The article covers some theoretical and practical issues concerning the form and variety of the common terms and conditions in contracts according to Obligations and Contracts Act and Labour Act. On one hand, these two acts do not establish a form necessary to validate the common terms and conditions but on the other hand, require their initial formulation. Whether the form has to be oral, written or fixed in other material form is covered at length in the article and it is based on interpreting the law
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The form of validity of the agricultural land lease contract defi ned in Art. 3, para. 1 is a written one with notarization of the parties’ signatures. Art. 18 of the Ownership Act does not regulate the ordinary written form of validity of this contract where it concerns state or municipal agricultural land, because the lease contract does not concern disposition with the leased agricultural land – neither is the ownership transferred, nor is limited right in rem established over the land. The form of validity of the state and municipal agricultural land lease contract is also a written one with notarization of the parties’ signatures.
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The article offers comparative analysis of legislation concerning the law applicable to testament in the different national legal systems. The comparative analysis points to conclusions about the advantages and disadvantages of particular legal solutions, and to recommendations concerning improvements in Bulgarian legislation. Legislative solutions over the past decades have been working towards the increased recognition of a given testament in a large number of states. An example of this is seen in the Hague Convention concerning the law applicable to the form of testamentary dispositions from 1961. Its Article One has been adopted by various national legislations, including the Bulgarian Code of International Private Law. Keeping the above- mentioned in mind, the author reaches the conclusion that the rules of the Bulgarian Code fully correspond to favor validitatis, the basic principle in modern International Private Law, and that for the time being there is no need to make amendments to the Bulgarian law.
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The purpose of this scientific report is to briefly outline the main points relating to the form of the jurisdiction clause in international civil and commercial matters with regard to the arrangements contained in EU law. Part of the relevant case law of the Court of Justice of the European Union has been discussed, analyzing some of the most recent rulings interpreting the legal framework.In this regard, the report provides guidance to law enforcement authorities on the basic principles and understandings that must be taken into account when assessing their international competence arising from an agreement between the parties.
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With the present article is analyzed the Formalism as a principle of the Civil Law and its manifestation to the contracts of the Civil Law from the point of view of their form. It is studied the beginning and development of the Formalism through the Roman, Medieval and modern Law and its interrelation with the principles of the Individualism in connection with the formation of the modern idea for a contract. With the present article is analyzed the hypothesis of the negotiated between parties form of the civil contract for its validity from the point of view of an admissibility and consequences and determination of such form of the contract as a condition according to art.25 OCL.
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The article analyses the formal standards in the concept of the rule of law. Their content is dynamic and is defined as a reflection of the main functions of law, namely guiding the behaviour of individuals and balancing of interests in the society. The aim of the research is to reach conclusions on the concretization of the standards in the context ofmodern legal theory and present social challenges.
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Raising of problem. Socio-economic processes in Ukraine in the last years require scientific researches which would become the proper theoretical subsoil of reformation of the law-enforcement system.Actuality of theme. Consider perspective a system method in researches of criminology. The analysis of the systems of law-enforcement sphere to this time remains actually not developed.An analysis of the last publications is in this sphere. Researches, where on principles of system method prevention of criminality would be examined, in domestic criminology relatively a bit. O. E. Manokha in dissertation in criminology did an author expound the analysis of «Systems results it system criminology to the analysis in number high-quality indexes of criminality in Ukraine for period 1972 - 1995 y., showed the system of its connections with practice of prevention of crimes. O. Frolova. on principles of the systems exposed practice of criminal punishments in Ukraine. Author specified that efficiency them separate kinds are not identical and system depends on many social factors.Purpose of the article. The аim of article is to presents the results of a systematic analysis of the formal procedures prevent crime in Ukraine.Exposition of basic material. The purpose of crime prevention as an artificial system is defined as the absence of crime - penal violations of existing social relations, preservation of the latter.Purpose of the system of crime prevention - keeping people from violating the legitimate social relations, blockades or start a potential criminal activity.For a system of crime prevention functions can be considered a means of keeping the population from criminal acts and termination initiated criminal attacks.The problem of crime prevention system - inconsistency functions, parameters and structure of the system to its destination.Context of the system of crime prevention - a modern Ukrainian society.Virtual border crime prevention system it is advisable to consider virtual demarcation between the subjects of crime prevention and social relations protectedThe external environment for the system to prevent crime in our opinion are protected social relations.The purpose of system analysis system to prevent crime we mean to the improvement of its efficiency, building generalizing the content model of interaction with social relationships (legitimate and criminal) in modern conditions Ukrainian society.Objective analysis of the system of crime prevention - identifying ways to improve the effectiveness of the system in achieving its goal, to provide advice on compliance functions, parameters and structure of the system to its destination.The results and prospects of this research. Thus the aims of the probed system are grounded in the article; its problem and context of consideration is formulated; the point of view of analyst, scopes of the system, surroundings, purpose and task of analysis of the systems, is determined. In subsequent it must be carried out collection and working of information about the system: historical analysis (genetic and prognostichniy aspect), substraktniy analysis, structural analysis (exposure of conformities to law of co-ordinating and subco-ordinating combinations of elements of the system), functional analysis of the internal and external functioning (adaptive and adapting activity), informative description of the system.
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Since the 19th century, German law has been a legal standard for the development of various institutions of Russian civil law, including one of the central civil institutions, i.e. the institution of legal transaction. The reform of civil legislation which is currently carried out in Russian is also based on the advanced experience of German law. This explains the need for a comparative legal analysis of the formal requirements of the Russian and German legal systems in relation to a legal transaction as a will expression. Legal transaction as a will expression can be represented in different forms: written or oral, implicative or notarial. The essential part of the analysis of formal requirements for legal transactions is a research into the legal consequences of non-compliance with these requirements.
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The article examines the terms and views concerning the form of government of Bulgaria, passing through several stages. Under discussion is how the Tarnovo Constitution was created, all constitutional texts and their interpretation and application. The points of view of prof. Stefan Balamezov, prof.Lubomir Vladikin, prof. Stefan Kirov and Dechko Karadjov are presented. Examples of the parliamentary practice and position of the government are given. Object of study are the norms in the Tarnovo Constitution that create prerequisites to believe that the polity is a constitutional monarchy with elements of parliamentary government. Discussed are the principles enshrined in the Tarnovo Constitution that lead to the determination that it "was the most democratic in the world". A relation between the Tarnovo Constitution and the 1991 Constitution is made. This relation accepts that the parliamentary form of government is a sign of continuity from the first Bulgarian Constitution.
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