We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

Download

Zabytki i dzieła sztuki, jako przedmioty ochrony

Author(s): Ewa Charymska / Language(s): Polish Issue: 1/2015

The article presents the concepts of protection of monuments and works of art in past centuries to modern times. Through the analysis of normative acts and literature article it shows not only the definition of monuments and works of art, but also the criteria for providing for their value. And thus demonstrating their role and importance in the creation of the cultural heritage of the nation. Also raises issues of duties and responsibilities of the various actors in creating the protection of monuments flowing both the general national political agendas and international legislation.

More...

Download

Ewolucja instytucji koncesji w prawie polskim po 1988 roku

Author(s): Łukasz Ciołek,Justyna Przychodzień / Language(s): Polish Issue: 1/2015

The aim of the paper is to present the changes that have taken place in the scope of the freedom of economic activity from the passing of the Freedom of Economic Activity Act of 1988 till today. Economic freedom is the principle of legal order expressed in the Constitution and specified in legislation which determines the economic system of the state based on the principles of market economy. Thereby, the freedom of economic activity has received a formal recognition and constitutional protection. Any derogation from the legal regulation in this scope should be treated as an exception justified by important public interest. The freedom of economic activity should be perceived in relation to processes and categories of economic character. Its ensuring in 1988 in the Freedom of Economic Activity Act was the beginning of the systemic transformation taking place in the political and economic field.

More...

Download

Болонские решения как регулятивы законодательной деятельности стран Балтии

Author(s): Nikita Nikiforow / Language(s): Russian Issue: 2/2015

The article analyzes result of implementation of Bologna decisions and recommendations into national legislation of Latvia, Lithuania and Estonia. Explored such socially important and mandatory for participant countries Bologna declaration positions as: 1) accessibility of higher education; 2) quality of higher education; 3) higher educational establishments autonomy and academic freedoms; 4) previous education recognition. Evaluation of implementation results was carried out through assessment of the national legislation promotion of intellectual potential development.

More...

Download

Основные направления международного сотрудничества в сфере высшего образования

Author(s): Nikita Nikiforow,Walerij Nikiforow / Language(s): Russian Issue: 2/2015

International cooperation in the field of higher education is one of the major factors of human development, as the part of international relations. International cooperation is considered at three levels: universal, regional and local. Analyzed: 1) role of International cooperation in the higher educational establishment evolution; 2) quality of higher education in the context of International cooperation; 3) implementation of international educational programs ; 4) international mobility of administration and academic staff.

More...

4.50 €

Preview

Buletin fiscal

Author(s): Author Not Specified / Language(s): Romanian Issue: 6/2024

Emergency Ordinance No. 138/2024 regarding the amendment and completion of certain normative acts in the fiscal-budgetary field, as well as for the regulation of other measures ('E.O. No. 138/2024').

More...

4.50 €

Preview

Evoluții recente legislative privind e-TVA, e-Factura și e-Transport. Ce trebuie să știe companiile pentru 2025

Author(s): Sorin Biban / Language(s): Romanian Issue: 6/2024

Fiscal digitalization continues to be a strategic objective of the fiscal authorities in Romania, aiming to increase compliance and transparency, as well as to reduce tax evasion. In this context, three of the main systems implemented – e-VAT, e-Invoice, and e-Transport – have been recently updated through an emergency ordinance, which provides taxpayers with clarifications and, in some cases, additional adaptation periods. All the updates to the three digitalization systems were made through Emergency Ordinance No. 138/2024, published at the beginning of December in the Official Gazette. Among the most important updates are the postponement of sanctions for e-VAT and e-Transport by a few months, along with a series of changes related to the use of the e-Invoice system starting from January 1, 2025.

More...

4.50 €

Preview

Noile reguli de raportare financiară aduc mai multă predictibilitate și claritate pentru companii

Author(s): Filip Justin Cucu / Language(s): Romanian Issue: 6/2024

The financial reporting process in Romania is undergoing an important and welcome transformation, after the Government recently decided, through an emergency ordinance, to establish fixed deadlines for the submission of financial statements and annual accounting reports of companies. The new rules that standardize the annual financial reporting calendar eliminate past uncertainties and confusion in calculating deadlines and bring more predictability to companies, reducing the risks generated by the late submission of these annual reports.

More...

4.50 €

Preview

De la 1 ianuarie 2025 România va intra complet în spațiul Schengen. La ce trebuie să fie atenți transportatorii și operatorii economici?

Author(s): Mihai Petre,Cosmin Dincă / Language(s): Romanian Issue: 6/2024

The long-awaited decision for Romania and Bulgaria to enter the Schengen land area from January 1, 2025, will create significant advantages for intra-union freight transport and beyond. Currently, the Schengen area consists of 29 countries (25 EU Member States and the EFTA countries – Iceland, Liechtenstein, Norway, and Switzerland). Romania and Bulgaria have successfully completed the Schengen evaluation process provided in their Accession Treaties, taking all necessary measures to ensure the application of the relevant parts of the Schengen acquis. With Romania's full entry into Schengen, waiting times at the borders with Hungary and Bulgaria will be eliminated. Currently, the average waiting time for trucks at these two borders is 180 minutes.

More...

4.50 €

Preview

Munca prin intermediul platformelor digitale: într-un context european proaspăt reglementat, România vizează deja combaterea neconformări

Author(s): Claudia Sofianu,Anca Atanasiu,Dan Răuț / Language(s): Romanian Issue: 6/2024

The European Parliament and the Council of the European Union adopted on October 23, 2024, and published in the Official Journal of the European Union, European Directive 2024/2831 regarding the improvement of working conditions in platform work. The directive must be transposed by member states into domestic legislation within 2 years (i.e., by December 2, 2026). It remains to be seen whether these two years will be a sufficient grace period for those who own or use digital platforms to conduct careful analyses of the business model and existing framework, as well as to prepare and design the best measures to adapt to future legal regulations.

More...

Download

THE NEW FACES OF GLOBALIZATION. PERSPECTIVES AT THE BEGINNING OF THE 21ST CENTURY

Author(s): Mădălina-Elena Mihăilescu / Language(s): English Issue: 22/2024

Globalization is a broad phenomenon of economic, social, linguistic and cultural nature that has been going on for centuries, although some specialists emphasize the economic side of this "mammoth" phenomenon, considering that it’s most visible effects were not visible until after the 1980s.

More...

4.50 €

Preview

SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024

Author(s): Alin Văsonan / Language(s): Romanian Issue: 1/2024

The case concerns a particular application of the article 19 of the Law on Administrative Proceedings No. 554/2004. The Supreme Court of Romania held that the purpose of the regulation issued by article 19 of Administrative Litigation Law No. 554/2004 is to provide, for the individuals who suffered a damage due to an unlawful administrative act, an action for damages, after a previous action for annulment was solved.  The court also upheld that, in the particular case when the taxpayer had to use the opportunity given by article 211 of the Code of Tax Procedure for cancelling the precautionary measures, the taxpayer has the right to claim damages for all the expenses made in order to substitute the precautionary measures with the warranties.

More...

4.50 €

Preview

TAXATION OF MULTINATIONAL ENTERPRISES OPERATING IN THE EUROPEAN UNION

Author(s): ADORA-IOANA PETCA / Language(s): English Issue: 2/2024

Despite generally operating as unified entities, Multinational Enterprises are not treated as single entities for tax purposes. This leads to income being taxed separately in each country an MNE operates in, giving rise to both challenges and unfair advantages for MNEs, specifically within the European Union, where there is both a desire for a single market, as well as one for maintaining sovereignty over corporate tax policies of each Member State. To address these challenges, the EU has attempted working on several reforms, including initiating the Common Consolidated Corporate Tax Base (CCCTB) and supporting the OECD’s BEPS Projects. The CCCTB aims to harmonize corporate taxation across the EU, simplifying tax calculations and reducing profit shifting. On the other hand, the OECD’s Two-Pillar Project addresses the tax challenges of digitalization and globalization by reallocating taxing rights to market jurisdictions and introducing a global minimum tax rate. This paper aims to analyse the successes and failures of these initiatives in order to explore potential solutions to create a fairer and more sustainable global tax system.

More...

4.50 €

Preview

TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 2/2024

The book is structured into three main parts: Part I – The Emergence and Expansion of Tax Havens; Part II – Tax Evasion: Scope, Causes, and Conflicts; Part III – Should We Fight Against Tax Evasion and Tax Havens? Each chapter has themes developed by an author on topics of interest structurally associated with the corresponding part of the global study.

More...

Download

TIRESIAS’ GIFT OF FORESIGHT: DETECTING FIRMS IN DISTRESS

Author(s): Tudor RĂDULESCU,Cosmin Dariescu,Daniela Mardiros / Language(s): English Issue: 25 Special/2022

The 2020 pandemic has accelerated bankruptcy in economic sectors directly affected by the evolution of prices (the oil industry, transportation, entertainment, the car industry etc). Thus, the number of distressed businesses has grown. The current paper aims to answer the following legitimate questions: what are the methods to early detect distressed businesses, and what are the paths that one can use in order to warn them of imminent distress? According to the European Commission, a company is distressed if, in the absence of State intervention, it will shut down its short-term or middle-term operations. The use of a multitude of definitions for financial distress is explained through the failure to find a measure of enterprise decline. Each country uses different terms to describe insolvency. Still, a model is necessary to improve the accuracy of the prediction. Liquidity flows, profitability and the leverage effect are the most useful indicators to predict a business’ insolvency, along with: assessment of accounting documents, liquidity rates, changes in legislation etc. Certain steps have been taken to elaborate some innovative methods based on data and Artificial Intelligence. In the EU, there are three warning tendencies: the extra-judiciary tendency, the mixed tendency and the non-litigious judiciary tendency

More...

Download

THE LEGAL CONSEQUENCES OF THE GOVERNMENT'S POLICY OF ATTRACTING FOREIGN INVESTORS BASED ON THE OMNIBUS LAW

Author(s): I Made Pria Dharsana,Indrasari KRESNADJAJA,I Gusti Agung Jordika KRESNADJAJA / Language(s): English Issue: 26/2022

Legal issues have arisen regarding the existence of an article that is quite controversial among law enforcers, economic, social and political, regarding the granting of a period of Management Rights over HGB and HP land which is granted within a period of 90 years as regulated in the Job Creation Act: Omnibus Law in Proglegnas so as to reduce the authority of the Land Bank then by the procedure for granting it is carried out through derivative regulations which will then be formed by Members of the Legislative Formation Commission in the DPR, this raises pros and cons over the issue of supremacist violations against foreign investment business entities that violate the decision of the Constitutional Court. because then the HGU or Right of Use on HPL land can be given an extension at once as well as the authority to cancel regional regulations through presidential regulations which have indirectly violated the constitutional obligations of the State and Government over agrarian resources in the country so that they are managed as much as possible for the prosperity of the people through the principle of the democratic pattern of the Indonesian economy, in the form of a business entity or cooperative with the spirit of gotong royong. because the setting at least does not refer to this principle. Besides that, there is also a violation of motives in the monopoly speculation of the land bank. To accommodate, manage and carry out transactions for buying and selling state lands, the Land Bank (BT) institution was formed. BT manages the lands claimed by the state as a result of the implementation of the domain verklaring above, and then they are designated as assets of the Land Bank in the form of HPL. Even though it is claimed to be a non-profit institution, in fact the source of its funding can come from third parties, including debts from foreign institutions. so that this gives the authority flexibility over the limits of state authority through the practice of conflicts of interest violating the elements of the provisions of the granting of management rights.

More...

Download

Защита на киберсигурността в България

Author(s): Rusi Vladimirov Yanev / Language(s): English,Bulgarian Issue: 21/2025

The article describes and explains the main components of cyber security protection in Bulgaria. On the basis of the derived concepts „information security“, „cyber security“, „cyber resilience“, the guidelines for adopting and implementing effective and efficient measures for the prevention of cybercrime are substantiated. The main administrative documents and legal acts for the protection of cyber security at the national level have been analyzed. After a legal analysis, possible vulnerabilities, threats and risks for cyber security in Bulgaria have been synthesized.

More...

Download

Účastenství v řízení z pohledu nařízení o zahraničních subvencích

Author(s): Michal Hadinec / Language(s): Czech Issue: 1/2024

In his contribution; the author deals with the issue of the new regulation on foreign subsidies distorting the internal market. He does so in comparison with the reg¬ulation of state aid. He focuses mainly on the procedural rules governing the position of competitors of recipients of foreign subsidies. The article analyses the similarities between the unlawful state aid procedure and the unlawful foreign subsidy procedure. Subse¬quently; the issues of complaints and locus standi are examined.

More...

Download

Surogačné materstvo v kontexte judikatúry Európskeho súdu pre ľudské práva

Author(s): Martina Jamečná / Language(s): Slovak Issue: 1/2024

Surrogacy has been a growing trend in recent years in the elimination of infer¬tility. The article analyses the ECtHR‘s approach to contentious issues in the field of reco¬gnition of parentage in cross-border surrogacy cases, with a view to formulating general conclusions arising from the ECtHR‘s ground-breaking jurisprudence and advisory opi¬nion.

More...

Download

УПРАВЛЕНИЕ НА МИГРАЦИЯТА

Author(s): Diana Sabotinova / Language(s): Bulgarian Issue: 01 BG/2024

This article discusses the integrated framework to maximize the development impacts of cross-border movements on both destination and origin countries and on migrants and refugees themselves. The framework it offers, drawn from labor economics and international law, rests on a “match and motive” matrix that focuses on two factors: how closely migrants' skills and attributes match the needs of destination countries and what motives underlie their movements. This approach enables policy makers to distinguish between different types of movements and to design migration policies for each. International cooperation will be critical to the effective governance of migration.

More...

Download

ISLAMIC FINANCIAL LAW THROUGH THE EYES OF CONVENTIONAL AND ISLAMIC AUTHORS

Author(s): Sava Hristov Dimov / Language(s): English Issue: 02 EN/2024

The author analyses the different interpretations of Islamic financial law. The object of research interest are the views of the first Islamic authors, such as Al-Ghazali, on the ethical foundations, the critique of materialism and the concept of risk sharing. A valuable source for understanding the unique aspects of Islamic jurisprudence are the publications of Frank Vogel and Samuel Hayes. The authors emphasize the specifics of Islamic contract law, permissible profit-sharing contracts, and collaborative partnerships. Jonathan Ercanbrack highlights the standardization of financial legal norms to modernize Islamic financial law. He highlights the role of legal systems and market forces in shaping modern Islamic models. In the period 2020-2024, important publications on Islamic finance law are offered by Mohammad Hassan, Ashraf Khan and Andrea Paltrinieri. The aim of their study is the synergy between sustainable development and the principles of Shari'ah Maqasid Al-Shariah. University publications and specialized studies in the Bulgarian financial literature are critically reviewed. Against the background of the sustainability of Islamic banking in Western European countries Miroslav Kamdzalov tests the attitudes towards the adoption of Islamic banking principles in Bulgaria. On his part, Kairat Koyshibekov examines stress testing of financial systems, and Sava Dimov tests the plausibility of his hypotheses about Islamic projections in the near and far future to 2050. Serious attention is paid to the legal aspects of Islamic products such as risk and performance sharing partnerships, financing through joint business structures, raising capital through Sukuk instruments and Takaful mutual financial support financing. The author advocates that legal and ethical precautions play a significant role against prohibited activities in the Islamic finance industry.

More...