"EFECTOS DEL COVID-19 EN LAS RELACIONES LABORALES EN AMÉRICA LATINA" COLOMBIA

Author(s): Martha Elisa Monsalve / Language(s): Spanish Issue: 1 (50)/2021

It is established that every crisis presents opportunities and to a greater orlesser extent leaves teachings, which must be assimilated and, this one originated byCOVID-19, is not the exception compared to the other great ones suffered by humanity. Dueto its unexpected and absolutely unknown nature, it forced us to react very quickly and touse a full capacity to respond to events that are beyond our possibilities. A process of recovery of the economy of the social fabric is coming and the work is so seriously affected and according to the experts there are sectors in which this recovery will be based oncreativity, innovation in which we Colombians have distinguished ourselves, but there aremany lessons from this adversity where we will keep many of the work practices in place tomitigate this impact Those new labor relations based on consensus and that definitely haveto be temporary measures while balancing the burdens, but you have to start from the basisof good faith and trust between the parties. Not being very guaranteeful with the new legalsystem, but on the contrary, with entrepreneurship, discipline, being self-taught to produce wealth, lift the economy and remake the world together.

(NE)USTAVNOST ODREDBE O TESTU GLAVNOG CILJA TRANSAKCIJE ILI ARANŽMANA IZ PORESKIH UGOVORA

Author(s): Dejan Popović,Gordana Ilić-Popov / Language(s): Serbian Issue: 2/2019

The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will be taxed in the source country once the benefit is denied. In authors’ opinion the residence country may decide to deny the relief for elimination of double taxation if it considers that it is the conflict of qualifications that arises from differences in interpretation of treaty or facts rather than from differences in domestic law. The constitutionality of PPT may be assessed with respect to the principles of legal certainty and equality. The tax authorities were given arbitrary authorisation to assess whether it is an abusive “one of the principal purposes of a transaction“ or a legitimate commercial objective. This may violate the principles of equality and taxation based on abilityto-pay.

(Ne)zaštićenost trećih osoba ugovorima o osiguranju od autoodgovornosti u Bosni i Hercegovini

Author(s): Alma Smailhodžić / Language(s): Bosnian Issue: 20/2017

Under the Motor Vehicle Damage Liability Insurance Contract, a legal relationship is established between the insurer and the insured. However, if in the traffic accident the damage is caused to a third person, that person is entitled to compensation directly to the insurer of the motor vehicle liability insurance contract between the insurer and the owner of the vehicle engine, but not according to the basis of this contract, but according to the basis of the law itself. For this this kind of insurance we call extracontractual or legal insurance. The circle of third persons, the people who have the right to compensation by motor vehicle use in the movement, does not have the same magnitude in all countries. There are many factors that influence the width of the circle of third persons (the level of economic and civilizational development, the material possibility of certain countries, etc.). The development of insurance law up to now shows the trend of expanding the protection of the damaged, as well as an ever smaller number of people and victims of traffic accidents who are left out of the law for compensation.

(Nie)zamienne stosowanie krajowego i unijnego prawa konkurencji – o relacji między krajowym i unijnym reżimem antymonopolowym. Glosa do wyroku Sądu UE z 30 września 2016 r. w sprawie T-70/15 Trajektna luka Split d.d. przeciwko Komisji

Author(s): Kamil Dobosz / Language(s): Polish Issue: 2/2018

The article delves into the judgement of the General Court in the Trajektna case. The essential problem therein concerns a possibility to declare an assessment of market behaviour under national competition law as tantamount to an assessment under EU antitrust law. The very issue in this context is that domestic rules are equivalent to those in the Treaty. Nonetheless, such an approach may raise doubts since merely literal correlation does not suffice to render both legal bases exchangeable. Another relevant aspect is leaving a space to manoeuvre for national courts to act when the proceedings are carried out before them. This is indeed legitimate through the lens of the principle of loyalty with regard to the cooperation between national courts and the European Commission.

(Obywatelskie) spółdzielnie energetyczne w Niemczech

Author(s): Eva-Maria Thierjung / Language(s): Polish Issue: 2/2021

The subject of this article is the role of energy cooperatives, especially citizen-driven energy cooperatives, in the context of Germany’s energy transition (so-called Energiewende). In the first place, this article develops a precise definition of the term energy transition, followed by a short presentation of the current situation of energy cooperatives, embedded in the historical background of cooperatives. This is followed by an outline of the current legal framework for energy cooperatives in Germany as well as their internal operating structures, based on the so-called cooperative principles. Thereby, the author points out the direct link between these principles and the positive development of energy cooperatives in Germany, emphasizing their social dimension. What follows is a presentation of the possible ways to categorize energy cooperatives, and a more detailed description of the three forms of energy cooperatives most common in Germany. The article concludes with an evaluation of the socio-economic potential of these communities.

(R)evolution of the insolvency law in a globalized economy

Author(s): Ionel Didea,Diana Maria Ilie / Language(s): English Issue: 18/2019

This study aims at highlighting the image of insolvency law as it was outlined, ascendingly developed and reached the remodelling stage in an international economic context, in a globalization era where the approach of interdisciplinarity and transdisciplinarity is no longer only mere philosophical theory, but is manifested instead through the interference and inter-connexion between fields of law and dimensions of political, economic and social factors, the need to identify a coagulating factor through the so-called harmonization of the norms of law, of the jurisdiction and of the international, EU and regional practices, as well as a reporting of the best practices in the field becoming key factors in the qualitative management of insolvency risks, an institution which is individualized, at the same time, in a new field of law, an autonomous law that has gone beyond the borders of commercial law and has also expanded over individuals and territorial and administrative units, law present in interference with the monist system implemented by the new Civil Code but also driven, in its evolution, by principles promoted at EuropeanUnion level, and also at international level.

(ЗЛО)УПОТРЕБА СТРАНИХ ПРAВНИХ ЛИЦА ЗА ИЗБЕГАВАЊЕ ПОРЕЗА У СРБИЈИ

Author(s): Dejan Popović,Svetislav Kostić / Language(s): Serbian Issue: 2/2010

The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).

,,Narażenie na znaczne niedogodności” jako przesłanka odstąpienia od konsumenckiej umowy sprzedaży

Author(s): Tadeusz Kierzyk / Language(s): Polish Issue: 6/2013

The article is a concise work which contains the most significant issues from the field of withdrawing form the consumer’s sales agreement. The author of the article conducts a detailed analysis of a very crucial prerequisite related to withdrawing from such an agreement, i.e. “exposure to a considerable inconvenience”. The author is of the opinion that the period itself, when the consumer does not have the product he has bought, due to e.g. complaint, is a great inconvenience however it is not yet a considerable one. Following the analysis, the author conducted, he draws de lege ferenda conclusion, for the legislator to ease the conditions when the withdrawal is possible, without a considerable inconvenience aspect as well as for the legislator to specify the maximum time to settle the complaint issue, leaving at the same time the appropriate time to deal with it.

10 lat członkostwa Polski w Unii Europejskiej. Skutki włączenia do jednolitego rynku europejskiego

Author(s): Małgorzata Czermińska / Language(s): Polish Issue: 1/2014

The inclusion of Poland to the common market for goods meant the abolition of customs duties and quantitative restrictions on agricultural products in mutual trade with the countries of the European Union (customs duties on industrial goods have already been abolished by the Europe Agreement) and the application of the Common Customs Tariff on imports from third countries. Freedom of movement of goods after the accession to the EU accounted for Polish entrepreneurs a chance, because the fulfillment of EU norms and standards means full access to the common market, amounting to more than 500 million inhabitants. Particularly noticeable was the impact of accession on foreign trade, which, thanks to the membership not only gained easier access to the common market, but also new opportunities to increase trade with third countries. Since Polish accession to the EU gradually increased trade in agricultural products as well as their participation in the Polish foreign trade. Emigration of Poles also increased significantly, especially to countries that with effect from 1 May 2004 opened their labor markets, namely the United Kingdom, Ireland. In the final evaluation of the benefits of joining the common market and free movement of goods, persons, services and capital far outweigh, in both the scale of the economy and at the micro level, the costs associated with membership in the European common market.

100 dni obowiązywania ustawy o przewadze kontraktowej

Author(s): Piotr Adamczewski / Language(s): Polish Issue: 8/2017

The article discusses 100 days of the Act of 15th December 2016 on combating the unfair use of superior bargaining power in the trade in agricultural and food products. The Author describes cases that the President of the Office of Competition and Consumer Protection (referred as the President of UOKIK) is currently dealing with, along with other instruments used as a tool in combating unfair practices. The next issue tackled is the cooperation of the President of UOKiK with other relevant bodies in the context of handled cases and a possible legislation process. Afterwards the Author analyses the popularization of the Act among the public and the obstacles encountered in its application. The Author stresses that, at this moment, it seems to be crucial to find an accurate meaning of the term ‘public interest’ used in the context of the Act and a flexible approach to the scope of practices described as unfair (keeping in mind economic analyses). As a result, the Author states that despite the very short time the Act has been in force, numerous actions have already been taken. Still, the Act contains ambiguous terms that should be elaborated by the judiciary and the doctrine

2009 Legislative and Juridical Developments in Telecommunications

Author(s): Kamil Kosmala / Language(s): English Issue: 3/2010

This article assesses the 2009 amendments to the Polish Telecommunications Law and the most significant executive regulations that have been passed in its context. The amendments are discussed considering their compliance with EU law, taking into account the rulings of the European Court of Justice on the conformity of some of the Polish provisions with the set of directives constituting the European telecommunications regulatory framework of 2002. The analyzed amendments relate to, in particular, the manner in which ex ante regulation should be implemented, the principles of telecoms services provision to end-users and the performance of state security and defence obligations (the implementation of Directive 2006/24/EC on Data Retention). Furthermore, the article contains an analysis of key Polish case-law issued in 2009 with respect to the telecoms field covering the most controversial cases decided in that period by both, domestic administrative courts as well as the Supreme Court. The jurisprudence under consideration concerns the following regulatory issues: (1) number porting fees, (2) the term for the expiration of claims regarding the provision of telecoms services as well as, (3) the appropriate procedure to be followed when appealing certain decisions of the National Regulatory Authority relating to the performance of regulatory obligations. The lack of a clear distinction of procedural competences of civil as opposed to administrative courts in this latter regard is shown. The article also covers the ruling of the Court of Justice of 1 July 2010 issued in response to a preliminary reference submitted by the Polish Supreme Court concerning the establishment of number porting fees (case C-99/09).

2016 Ve 2017 Yılındaki Düzenlemelere Göre 5746 Sayılı Kanun Kapsamındaki SGK Primi İşveren Payı Desteğinin TMS 20 Uyarınca Muhasebeleştirilmesi

Author(s): Hakan Seldüz,M. Yılmaz İçerli / Language(s): Turkish Issue: 5/2018

Multifarious incentives are provided for R&D, innovation and design activities with “The Law about Supporting R&D and Design Activities” numbered 5746, in 2008. Some articles of Law number 5746 was changed with Law number 6676 issued in 2016. In 2017, some changes were made over the present regulatory texts of Law number 5746 and some new regulatory texts were issued. Thus, incentives are made more attractive and also their acquisition circumstances and application conditions are made easier. TMS 20 is the accounting standard applied in accounting for, and in the disclosure of government incentives. It is indicated within TMS 20 that receiving manner of the incentive would not affect its accounting method. It is stated that incentives received either in cash or as a reduction of a liability to the government would be accounted for in the same manner. One of the incentives identified in Law number 5746, is SSI premium employer’s share support. Pursuant to regarding law, half of SSI premium employer’s share that is calculated over the wages earned from related efforts of the staff -who are employed in R&D, innovation and design centers and in projects approved by organizations defined in regulations- is being paid from the related fund in Ministry of Finance’s budget, if specified requirements are met. This paper comprises recognition of SSI premium employer’s share support which is defined in Law number 5746. To demonstrate calculation -in accordance with recent regulations- and recognition steps -pursuant to TMS 20- of SSI premium employer’s share supports for staff who have different qualifications, is set as objective of the study. A literature review is made over the legislations whole, which includes laws, by-laws and general communiques, and the related academic studies. SSI premium employer’s share support is explained in details after incentive elements defined within Law number 5746 are briefly summarized. The subject is tried to be concretized by giving epitomes about calculation and book entries of this support and obtained implications are summarized in conclusion section.

30 godina Konvencije UN o ugovorima o međunarodnoj prodaji robe

Author(s): Katarina Jovičić,Slobodan Vukadinović / Language(s): Serbian Issue: 1/2011

The article discusses the importance and scope of the UN Convention on Contracts for the International Sale of Goods (Vienna Convention) and its contribution to the unification of the Law of international sale of goods. Although it does not regulate all matters relating to international sale of goods, the Vienna Convention is undoubtedly the most frequently used source of law for contracts for the international sale of goods. Containing substantive rules to regulate this, the most common, legal operation in international business, the CISG, 30 years after being signed, confirms its successful implementation throughout the world. The paper analyses parts of the Vienna Convention, as chapters of this article, through the prism of the views of leading international scientists, which were presented at the International Conference held at the University of Belgrade Faculty of Law in November 2010. The paper underlines current and outstanding issues regarding the application and interpretation of the CISG, and the solutions to these problems proposed by different authors. This article pays particular attention to issues of content and conclusion of the sales contracts, lack of conformity of delivered goods, and remedies for non-performance of the contract and the exclusion of contractual liability. In addition, the paper analyses the advantages and disadvantages of international conventions as a source of uniform rules governing contracts for the international sale of goods, as well as the relation of the Vienna Convention and other (especially newer) instruments of unification, which may be applied to regulate this most common legal operation in international business.

30 lat dobra wspólnego. Referat wygłoszony na Krajowym Sympozjum Delegatów Diecezjalnych “Sovvenire” pt. Partecipazione e corresponsabilità dei fedeli a sostegno di una Chiesa in uscita, Venezia Mestre, 7-9 maja 2018 r.

Author(s): Giorgio Feliciani / Language(s): Polish Issue: 21/2018

The main goal of the present paper is to assess the 30 years of the functioning of the Italian system of financing the Catholic Church, also utilized at present by other religious organizations. On the basis of the available data, the Author reaches the conclusion that the solutions making up the system – despite some reservations – have contributed significantly not only to the creation of the appropriate conditions for the realization of religious freedom, but also – for example – to the democratization of the tax system. They have allowed the Church to undertake many important initiatives of social, protective or cultural character for the benefit of Italian society and the populations of the Third World. Without doubt, the experiences described can be regarded in terms of sound cooperation (sana cooperatio), which was recommended by the Second Vatican Council and to which both, the Italian Republic and the Holy See, commited themselves in the Agreement of 1984. However, the analysed system of financing requires permanent promotion, taking into consideration the image of the Church as a community whose members – equal in dignity – share the responsability for the common good.

6. Międzynarodowa Konferencja Doktorancka dotycząca prawa konkurencji, Białystok, 27 kwietnia 2017 r.

Author(s): Magdalena Knapp,Paulina Korycińska-Rządca / Language(s): Polish Issue: 8/2017

6335 Sayılı Kanun Değişikliği Sonrası Yeni Türk Ticaret Kanunu’nda Ticari Defterlerin Yeni Düzeni Ve Finansal Raporlama

Author(s): Koray Tuan / Language(s): Turkish Issue: 6/2013

Turkish Commercial Code No. 6762, which remained in force for over 55 years, has provided for the development of commercial activity in a specific order. However, Turkish Commercial Code was insufficient to cover the current needs in the face of major changes occurring in the economic and trade life of Turkey and the rest of the world. This situation certainly gave rise to the need for preparation and implementation of an update commercial code. For this purpose, the New Turkish Commercial Code No. 6102 (New TCC) entered into force on July 1, 2012. Code No. 6335, as a 50 articles revision package, entered into force in conjunction with the New TCC published in Official Gazette No. 28339, dated June 30, 2012 in order to prevent problems that might arise in practice and to facilitate adaptation of legislation before effective date of the New TCC. In this study, the radical innovations and regulations on the order of entry of commercial books and financial reporting issues under the Code No. 6102, which also includes the changes of Code No. 6335, were examined and evaluated.

6th Competition Law and Policy Conference in Memory of Dr. Vedran Šoljan – ‘Challenges to the Enforcement of Competition Rules in Central and Eastern Europe’ & ‘Competition Policy Enforcement in Digital Economy: Recent Developments’

Author(s): Vlatka Butorac Malnar,Jasminka Pecotić Kaufman / Language(s): English Issue: 22/2020

The 6th Competition Law and Policy Conference in Memory of Dr. Vedran Šoljan, co-organised by the University of Zagreb – Faculty of Economics and Business (EFZG), the Croatian Competition Agency (AZTN), the Croatian Competition Law and Policy Association (HDPPTN) and the European Documentation Centre EFZG, was held in Zagreb on 12–13 December 2019. A conference devoted to competition law and policy developments in Croatia, the wider CEE region and the EU as a whole, started off in 2009 as a small scale event aimed at presenting the results of an EU merger control reform project, led initially by Professor Vedran Šoljan (University of Zagreb), and continued on by Professor Jasminka Pecotić Kaufman (University of Zagreb) after his untimely death in 2008. Eventually, the Conference evolved into a large-scale event, and a tribute to the late Professor Šoljan, gathering around 150 participants from Croatia and abroad.

A brief survey on law and economics of contract law

Author(s): Yusuf Sertaç Serter / Language(s): English Issue: 18/2019

Right to own property and freedom of contract are two fundamental rights for the good of society. That’s to say – together with property law – contract law is vital for a good functioning economy. Thus, contract is a solid instrument to increase social welfare. Accordingly, a brief description of economic analysis of contract law will be carried out in this essay. As such, the author of the essay attempts to find appropriate answers to certain major questions including the following: Why are contracts good from a societal point of view? What types of risks can arise in a contract? What is a fully specified contract and how will risks be allocated in a fully specified contract? Why is a particular risk allocation in contracts important for both society and contracting parties? What are the consequences of transaction costs for contract law? What is the economic purpose of codification of default rules?

A Bukaresti Értéktőzsde Felelős Társaságirányítási Kódexe a romániai állami vállalatok szabályozásának tükrében

Author(s): András Peti / Language(s): Hungarian Issue: 1/2021

The corporate governance as a regulatory system has started a journey towards independence for a while, and sooner or later it will turn into a self-standing field of science. This process is facilitated not only by its transdisciplinary nature, which combines legal science with economic science, within the civil law, the corporate law, business economics, management and organizational science, but also, in the case of state-owned companies, with public administration and proceedings law.The timeliness of the topic is illustrated by the prolonged transition to market economy following the 1989 regime change, the controversial application of company law, the scandals around certain privatization processes, the bankruptcy of many important state-owned enterprises, all of these bringing about a willingness to establish a regulatory framework.Taking into consideration the above short presentation, the subject of our analysis is very complex; this article intends to limit the examination to the Bucharest Stock Exchange Corporate Governance Code, investigating it in comparison to the provisions of the Romanian legal system.At the same time, it sets as an objective to make use of a concrete example (the most important Romanian state-owned joint stock company listed at the Bucharest Stock Exchange), Romgaz, in order to present the reader the ways and circumstances of the implementation of the general principles and provisions to comply with , as included in the Code.

A COMPARATIVE ANALYSIS OF COMPANY DIRECTORS’ ACCOUNTABILITY AND THE STATUTORY DUTY OF CARE, SKILL AND DILIGENCE IN SOUTH AFRICA AND ZIMBABWE

Author(s): Howard Chitimira,Friedrich Hamadziripi / Language(s): English Issue: 2/2021

This article provides a comparative analysis of company directors’ accountability and the application of the duty of care, skill and diligence under the South African and Zimbabwean company law. Notably, Zimbabwe has recently partially codified company directors’ duty of care, skill and diligence for the first time in the Companies and Other Business Entities Act [Chapter 24:31] 4 of 2019 (COBE Act), which came into effect on 13 February 2020. On the other hand, the Companies Act 71 of 2008 (Companies Act 2008) of South Africa also partially codified company directors’ duty of care, skill and diligence and it came into effect on 1 May 2011. Consequently, South Africa has developed some good academic literature and jurisprudence on the duties of company directors for almost a decade. This is one of the reasons why South Africa’s Companies Act 2008 was chosen for a comparative analysis with Zimbabwe’s COBE Act on directors’ duties. Accordingly, the article discusses the gaps and flaws in the relevant company laws in South Africa and Zimbabwe in relation to the interpretation and application of the directors’ duty of care, skill and diligence. This is done to recommend some measures that could be adopted by the relevant regulatory bodies and companies to enhance their directors’ accountability in both jurisdictions.