Granice eksplicytacji i implicytacji w przekładzie tekstów prawa

Author(s): Jan Iluk / Language(s): Polish Issue: 6/2022

Fidelity in the translation of legal texts is the overriding qualitative criterion. Its meticulous observance is obliged by the Polish Professional Code of a Sworn Translator (Kodeks zawodowy tłumacza przysięgłego). However, from the perspective of prescriptive norms in the target language and the principles of textual and normative equivalence, adding or omitting specific elements of the text may even be an obligatory translational action. The article discusses selected contexts in which these procedures are justified.

Компетентен орган за обявяване на съществуването на трудово правоотношение

Author(s): Hristo Banov / Language(s): Bulgarian Issue: 7/2022

The current research clarifies which administrative body is authorized by law to declare the existence of an employment relationship when it has been found that dependent labour is performed, even though an individual employment relationship has not been established. The thesis has been substantiated that in this hypothesis, according to the legislator’s will, the only competent authority is the labour inspection. In the course of justification of this statement, a comparative legal analysis has been carried out between the legal regulation in the Labour Code of the declaration of the existence of an employment relationship, on the one hand, and the declaration of invalidity of an employment contract, on the other. The labour inspection powers granted to the relevant administrative bodies by the Labour Inspection Act, have also been analysed.

Съдебна власт

Author(s): Author Not Specified / Language(s): Bulgarian Issue: 7/2022

Съдебна власт

Author(s): Author Not Specified / Language(s): Bulgarian Issue: 7/2022

Професор Живко Сталев – един живот, обречен на правото

Author(s): Petya Nedeleva / Language(s): Bulgarian Issue: 7/2022

Professor Zhivko Stalev is an encyclopedic scientist who easily crosses the borders of different legal fields, looking for answers to significant problems in the ocean of legal science. With his scope of thought, legal erudition, scientific activity, ability to work and discipline, Zhivko Stalev established himself as a researcher of European stature, and his high language culture and knowledge of several languages allow him to share his searches and conclusions at European and world level and with dignity. to present the Bulgarian legal thought. The whole life of Prof. Stalev is dedicated to research, teaching, legislative activity, interpretation and law enforcement.

Библиотеката на СЮБ представя

Author(s): Author Not Specified / Language(s): Bulgarian Issue: 7/2022

Особености на дължимата престация по договора за разпределение на ползването между съсобственици

Author(s): Krum Todorov / Language(s): Bulgarian Issue: 4/2021

Until now the topic of the due prestation of the agreement of apportionment of use of a common property between joint owners has not been considered in full in our legal literature. The idea is, through deduction from the general concepts, to bring out the distinctive characteristics of the prestation in the agreement of apportionment of use. The path from general to particular leads to the opportunity to get acquainted with the subject matter and to make the needed distinctions, as some of the conclusions are made for the first time in the legal theory.

Библиотеката на Съюза на юристите представя

Author(s): Author Not Specified / Language(s): Bulgarian Issue: 4/2021

Някои престъпления при сделките с недвижими имоти

Author(s): Stoyan Stoykov / Language(s): Bulgarian Issue: 3/2022

This article is intended to alert readers to potential criminal law issues in real estate transactions. The conditions of crisis - on the one hand, and frequent investments in real estate - on the other, reveal an increase in crimes related to illegal acquisition of real estate. In order to avoid illegal encroachments in real estate transactions, the article aims to examine some cases of criminal structures under the Criminal Code of the Republic of Bulgaria, which could be applied to illegal real estate transactions, how the consumer can protect his right of property before the court under criminal law. In order to understand the protection of property through the norms of the criminal law, the elements of the compositions applicable to real estate transactions will be briefly developed. The theoretical statements will be illustrated with case studies from practice, the decisions based on which the basic principle understandings in the application of the criminal defense under the relevant criminal composition have been established.

ОТНОСНО ВЪЗМОЖНОСТТА ЗА СЪДЕБЕН КОНТРОЛ ПО РЕДА НА АПК НА АКТОВЕТЕ НА КОМИСИЯТА ЗА НОМИНИРАНЕ НА ЧЛЕНОВЕ НА СД НА ЛЕЧЕБНИТЕ ЗАВЕДЕНИЯ СПОРЕД СЪДЕБНАТА ПРАКТИКА

Author(s): Rositsa Roumenova Rogova / Language(s): Bulgarian Issue: 3/2022

The article aims to consider the procedure for conducting a competition for the selection of the management bodies of medical institutions according to the Law on Public Enterprises and the Regulations for the Implementation of the Law on Public Enterprises and the possibility of judicial control over the acts of the Nomination Commission on the occasion of the election of a member in the Board of Directors of the medical facility.

Unele aspecte teoretice privind percheziţia

Author(s): Maria Raluca Sotir / Language(s): Romanian Issue: 4/2022

In order to be used as evidence in criminal proceedings, objects containing in their structure or bearing marks on their surface in connection with the crime committed, documents or values of any kind must be in the possession of the judiciary by a legal means. The search represents the evidentiary procedure through which objects or documents are searched and seized that can serve as evidence in the criminal process. Conducting a search relates to the nature and peculiarities of the place. The search can be corporal, on vehicles and at home.

LAW REVIEW OF ELECTRONIC LIABILITY REGISTRATION AS A FULFILLMENT OF PUBLICITEIT BASIS IN INDONESIA

Author(s): Putri Ayi Winarsasi / Language(s): English Issue: 22/2021

Guarantee agreements for immovable objects such as land/buildings, the provisions of Law Number 4 of 1996 concerning Mortgage on Land and objects. To improve mortgage services meet the principles of openness, timeliness, speed, convenience and affordability, it is necessary to utilize information technology, mortgage service procedures can be integrated electronically become more effective and efficient. Spatial Planning of the Head of the National Land Agency Number 9 of 2019 concerning Electronic Integrated Mortgage Services which has been effective since its promulgation. The Ministerial Regulation Number 3 of 2019 concerning the use of electronic systems and 7 of 2019 is concerning changes in the form of certificates. The various ministerial regulations is a step forward and expected to make it easier for the public to get services, especially Electronic HT registration by utilizing technological developments, considered suitable with the current situation of the Indonesian state which are facing the COVID-19outbreak.

Šta se događa sa sudskom kontrolom nad općim podzakonskim aktima u Bosni i Hercegovini?

Author(s): Kemo Sarač / Language(s): Bosnian Issue: 26/2022

The article deals with the understanding of the situation in the field of enactment or adoption of general legal - bylaws in Bosnia and Herzegovina, as well as the issue of (non) control of such acts by the judiciary. Presentation of the situation in this area is presented through a key understanding of the concept of legality, as well as a comparative legal review of control over the work of administrative bodies, viewed from a broader context. The text does not seek to define or define what constitutes general legal acts; it is not defined which acts in Bosnia and Herzegovina have the character of bylaws, having in mind the lack of possibility of judicial control of such acts and thus the frustration that, in the absence of legal definition, these acts are more clearly defined through case law. There is no theoretical consideration of the issue of authority/competence for adoption, as well as the procedure of adoption, and ultimately the content of bylaws. The essence of the whole text is the effort to contribute to the understanding of the phenomenon of the rule of law in terms of the provision of Article I/2. Of the Constitution of Bosnia and Herzegovina, according to which Bosnia and Herzegovina is a “democratic state that functions in accordance with the law ...”, and consequently the perception of “inconsistencies” in terms of the said provision of the Constitution of Bosnia and Herzegovina. In fact, the article unequivocally points to asymmetric solutions in the constitutional norms and legislation of Bosnia and Herzegovina regarding the possibility of initiating and conducting an objective administrative dispute in Bosnia and Herzegovina, and it is claimed that such unequal norms do not contribute to the rule of law. Partial application of the provisions of the Constitution is not immanent to a democratic state, and accordingly, it cannot be said that bylaws (which do not pass the control of legality), as a functional segment of the legal order, protect or embody the protection of rights and freedoms of all citizens in Bosnia and Herzegovina.

Cotele reduse de TVA – unde se aplică ele și ce s-a schimbat după modificarea Directivei de TVA din aprilie 2022

Author(s): Alexandru Comănescu / Language(s): Romanian Issue: 02/2022

Recently, with the general increase in prices, discussions have resurfaced about the VAT rate applicable to each category of goods. Is it too high? Should it be zero? Why hasn’t it been reduced by the authorities? Why have other countries reduced it, but not Romania? How much VAT do our neighbors pay for the same products? Considering that VAT is a tax borne by the final consumer, it seems that reducing the VAT rate would be the simplest mechanism by which the legislator could help people who are feeling the full effects of the inflation we are now facing.

Particularități privind contabilitatea imobilizărilor necorporale generate intern – Partea a II-a

Author(s): Alexandrina Teodora Borfoaia / Language(s): Romanian Issue: 02/2022

Starting from the accounting for internally generated intangible assets by the entities, the article aims to illustrate some aspects regarding the fiscal incentives granted at the calculation of the fiscal result for the research-development activities.

Sursele (izvoarele) dreptului fiscal român. Poziția reglementărilor OCDE. Forța juridică a dispozițiilor OPANAF nr. 442/2016 privind prețurile de transfer

Author(s): Radu Bufan / Language(s): Romanian Issue: 02/2022

The idea of this analysis originated from the post-2016 practice regarding the divergent interpretation of some transfer pricing provisions enshrined in ANAF Presidential Order No 412/2016. Thus, many specialists in private sector transfer pricing departments argue that certain provisions of the Order concerning the determination of the “central tendency of the market” exactly at the median level would contradict the guidelines set out in the OECD Guidelines, enshrined as the main reference standard by the Tax Code itself. This article aims to address this current and difficult issue strictly from a legal perspective, which must be resolved before proceeding to the “technical” analysis of the regulation.

Probele în dovedirea situației fiscale: administrare și interpretare cu ocazia efectuării controlului fiscal

Author(s): Diana Ludosan / Language(s): Romanian Issue: 02/2022

The present article is the result of an empiric research from the lawyer’s perspective and also an analysis of the legislation published so far regarding the proof in the fiscal legislation. Therefore, the present article regroups and interpret different articles of the legislation applicable as regards the proof within the Romanian fiscal legislation and their applicability by the Romanian tax jurisdictions when verifications are occurred.

CONTRIBUŢII LA STUDIUL REGIMULUI JURIDIC AL CRESCĂTORIILOR DE VÂNAT ŞI AL COMPLEXURILOR DE VÂNĂTOARE, PRECUM ŞI AL EXEMPLARELOR DE FAUNĂ SĂLBATICĂ AFLATE ÎN ACESTEA

Author(s): Mihai Bogdan Ionescu-Lupeanu / Language(s): Romanian Issue: 09/2022

The role of game farms and hunting complexes in reducing the pressure on wildlife of hunting interest is almost unanimously recognized, and from the perspective of climate change, game farms and hunting complexes can prove their usefulness against the background of the expected migrations of wild fauna to areas more favorable. After reviewing the content of the notions of "game farm", "hunting complex" and "farmed game", the author critically analyzes, distinctly, the legal regime of wild animals of hunting interest held in game farms and hunting complexes, as well as the legal regime of game farms and hunting complexes (both from the perspective of common law in the matter, and from the perspective of forestry and hunting law). The conclusions of the work relating, among other things, to the need to regulate the issue of game farms and hunting complexes, at the European level, through a Regulation, to the numerous inadvertences existing in the wildlife protection legislation regarding them, to the main distinction between the legal regime of specimens of wild fauna species of hunting interest in the wild and those kept in game farms and hunting complexes, given by the former belonging to the category of public goods, a category from which specimens of wild fauna species of hunting interest kept in game farms and hunting complexes are excluded by virtue of the provisions of article 52 of Law no. 407/2006, with the subsequent amendments and additions, add to them numerous de lege ferenda proposals which, in essence, aim at granting fiscal facilities and implementing simplified procedures (including regarding the change of land use categories) in cases where the developers of investment projects aimed at the construction of game farms and hunting complexes undertake the rehabilitation of inadequate or degraded ecosystems or the ecological reconstruction of natural ecosystems, the distinct sanctioning of theft having as its object the specimens of fauna species of hunting interest held in the game farms and complexes of hunting, with the special minimum and maximum limits of the higher punishment compared to those of the crime of theft and qualified theft provided for by article 228 and 229 penal code, as well as the violation of the premises of game farms and/or hunting complexes.

VIOLENŢA ÎMPOTRIVA ANIMALELOR. ANALIZA LEGISLAŢIEI. PERSPECTIVĂ CRIMINOLOGICĂ

Author(s): Alexandra-Maria Silion / Language(s): Romanian Issue: 09/2022

The main object of this paper is to make brief considerations regarding violence against animals as a crime and, at the same time, as a criminological factor. In the following we will analyze the provisions on the chosen subject and we will highlight both the reasons why we need legislation in this regard and the effects of such crimes.

DIGITAL TRANSFORMATION OF THE JUDICIAL SYSTEM IN BOSNIA AND HERZEGOVINA

Author(s): Mustafa Bešić / Language(s): English Issue: 5/2022

The judicial system, as a branch of government in modern societies, aims to enforce laws prescribed on a state’s territory. An independent judiciary is a challenge faced by all countries in the world, this problem is especially pronounced in countries in transition such as Bosnia and Herzegovina. Digitization is an extremely expensive and complicated process that requires maximum effort and responsibility from all participants so that the final results are in line with the set goals of the project. The goal of digitalization is to provide greater transparency, efficiency, security, control and record of processes within the organization, in this case a state institution. The digitization process in Bosnia and Herzegovina began in 2019 with the introduction of the first software solutions in its organization. Although a very short time has passed since the introduction of digital solutions in judicial institutions, this research records the first results of digitization in the judicial institutions of Bosnia and Herzegovina based on the submitted official data. The research aims is to show the current positive and negative sides of digitalization in one large entity, such as the judicial system of Bosnia and Herzegovina, and to show the related relations with other entities.