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The article is devoted to the role of the Constitutional Court of Ukraine on ensuring stability and at the same time dynamism of the legal regulation system. The powers of the Constitutional Court through the implementation of which it can influence the development of the legal system are analyzed.
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The article is devoted to the role of the Constitutional Court of Ukraine on ensuring stability and at the same time dynamism of the legal regulation system. The powers of the Constitutional Court through the implementation of which it can influence the development of the legal system are analyzed.
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One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens. In this process, many states adopt a general anti-avoidance rule that allows for tax administration to deny tax benefits realized through the use of abusive tax arrangements, which are in accordance with the letters of the law but circumvent its purpose. At the EU level, Article 6 of the Directive 2016/1164 (Anti-Tax-Avoidance Directive, ATAD), laying down rules against tax avoidance practices that directly affect the functioning of the internal market, contains the general anti-avoidance rule (GAAR). This paper aims to analyze the ATAD’s GAAR and related case law of the European Court of Justice in tax avoidance cases in the context of abuse of EU law. In the first section, the author defines tax avoidance and tax evasion in order to clearly distinguish the two terms, and explains the need for the GAAR. The second part presents the elements of the GAAR and the consequences of its application. The third section addresses the issue of legal certainty in applying the GAAR. As one of the prerequisites for tackling the unacceptable tax avoidance and aggressive tax planning is enhanced cooperation of tax administrations and greater transparency of tax information, the author analyzes the 2011 Directive on administrative cooperation in tax matters (DAC) and its numerous amendments. Finally, we present perspectives on the harmonization of direct taxes and depict a potential global solution to reform the outdated international corporate tax system, with action on the reallocation of taxing rights and minimum effective taxation.
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In this paper, internal double taxation is analyzed in regard to income taxes in Federation of Bosnia and Herzegovina, Republic of Srpska and Brčко District of Bosnia and Herzegovina. Residency rules are compared, since it is an important principle on which jurisdiction to impose income tax is based. The lack of domestic tie-breaker rule is evident, which can be explained by constitutional status and competences of the entities (Federation of Bosnia and Herzegovina, Republic of Srpska) and the District to tax income of individuals in a sovereign manner. Therefore, existing unilateral measures are considered, such as providing for credit method. Although double taxation can lead to undesired effects in economy and individual behavior, there is a possibility of indirect harmonization of local legal systems. The fact that it is officially stated that the reason for excluding certain categories of income from taxation is tax competition (whereas those categories are already exempt in the competing jurisdiction) confirms the previous statement. This leads to the conclusion that harmonizing tax laws does not necessarily happen through local tie-breaker rule provisions, for local tax jurisdictions’ competition can bring about significant tax harmonization. The author concludes that signing trilateral convention for the prevention of the double taxation of income between the three tax jurisdictions could solve the existing problem of possible double taxation in Bosnia and Herzegovina.
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Le problème de la pollution de l'environnement s'est placé au premier plan à cause de son actualité de même dans le domaine de la réglementation juridique. De la solution adéquate de ce problème dépend l'existence de la vie tout entière sur notre planète, l'existence des hommes y comprise. Le droit réglemente de plus en plus cette question de la protection contre la pollution de l'environnejnet et il se heurte dans ce domaine à de nombreaux problèmes. Un de ces problèmes est ce que l'on appelle le problème des. infiltrations totales. Il s'agit ici d'un tel phénoméne quand un terrain est exposé à de telles influences qui ne découlent pas d'une seule source, mais de plusieurs sources différentes, dont les facteurs émetteurs sont différents. C'est même la règle dans les zones industrielles et dans les villes que les infiltrations des gaz, de la fumée, de la suie, de la cendre etc. sont le produit de différents auteurs de pollution et qu'ellles occasionnent des dommages à un terrain. Il est question des infiltrations collectives ou de ce que l'on appelle les infiltrations totales.La question sondamentale qui se pose ici est celle de savoir si certains diffuseurs des infiltrations doivent être en général responsables, si certaines infiltrations que différents auteurs de pollution ont causé, ne dépassent, l'intensité localement le plus souvent admise, et qui, comme telles, doivent être supportées mais dans leur action collective portent préjudice lourdement à la personne endommagée. Si on établit que, effectivement, tous les diffuseurs des infiltrations qui ont participé dans »l'infiltration colective« ou un certain nombre parmi eux doivent être responsables, la question se pose s'ils seront responsables solidairement ou individuellement? L'auteur a essayé de trouver réponse à ces questions dans son article, en se référant à la pratiqué et auâ positions prises dans la littérature de droit comparé.
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The following article is aiming to provide a current legal analysis of the institute of the summarized calculation of working time, as well as legal comparative research of some of the closely related institutes to it – full and reduced working time, breaks, time off and annual leaves. Conclusions, which are applicable both theoretically and practically, are drawn upon the presented legal analysis and also recommendations are made towards the improvement of the legal norms, regulating the matter.
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The article considers the main matters of the legal regulation of production and turnover of vodka products in Ukraine and indicates the main ways of settling these matters. The author has determined the main legal measures of public regulation in this economic activity area. The author has suggested ways of improvement of application of the corresponding regulative measures in the alcoholic beverages market.
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The author has substantiated the content, reasons, and main directions of current transformations of legal consulting in Ukraine. The author has indicated conceptual changes related to forming the three-vector model (job – entrepreneurship – service) of the socio-ethical legal services business. The factors of competitiveness of the legal services business include customer-orientation and compliance with professional and social ethical standards. The author has determined the main directions and types of market transformations of legal consulting by object of transformation (commoditization of legal services supply and restructuration of a product portfolio) and by entity of transformation (scaling a legal services business, combining organizational principles of activity of legal services supermarkets and boutiques).
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The paper considers realization of the individual rights and duties. The concept of “self-regulation” is considered. The value of this category is defined. The sphere of self-regulation and individual contractual regulation is investigated: their interrelation, similarities, and differences are revealed.
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This research aims at examining the admissibility of collecting / joining evidence under the Tax Insurance Procedure Code (TSPC),beyond the deadline for tax audit. The article analyzes the court practice on the subject in cases of different hypotheses of gathering evidence beyond the deadline for tax audit, including the case of suspension of the audit proceedings.
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<p><em>Contemporary Law</em> Journal was established in 1991. It is published by the <em>Faculty of Law of Sofia University “St. Kliment Ohridski”</em>, which is the oldest, the largest and constantly being awarded the highest accreditation ratings Law faculty in Bulgaria. It is printed and distributed by <em>Sibi</em> Publishing House -- the only Bulgarian publishing house specialised in legal literature.</p> <p>The journal’s publications include academic, scientific-practical and other research papers by Bulgarian and foreign authors. It reflects achievements in all areas of law and its application – theory and history of the state and the legal systems, administrative law and administrative procedure, property law, civil procedure law, tax law, commercial law, constitutional law, criminal law, criminal procedure law, criminalistics, EU law, financial law, family law and law of succession, intellectual property law, international private law, international public law, labour law, law of obligations, Roman law, social security law; as well as reviews, information on academic forums, case law.</p> <p>The authors involve both respected academics and young researchers at the beginning of their careers. The published research papers cover Bulgarian law and the law of other states, of international organisations, the EU law. Its main headings are ‘Articles’, ‘Discussions’, ‘Foreign Experience’, ‘Improvement of Legislation’, ‘Young Contributors’ and others.</p> <p>Papers are published in Bulgarian with keywords and abstracts in English. Each issue provides basic information about the authors and their contact details.</p> <p>The journal has four issues per year.</p> <p>The Editorial Board members are prominent academics, promising younger specialists, legal practitioners. The international Editorial Board includes established academics from Germany, Portugal, Spain, the Republic of Northern Macedonia and Russia.</p>
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This study explores the meaning of the term "consent to trademark use" when consent is given by the trademark owner to a third party. The courts' contradictions on the interpretation of this term are indicated and arguments are brought forward in support of the view that owner's consent may not necessarily be in the form of a license agreement. Other possible forms of consent falling within the scope of meaning of the examined term are discussed.
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Тълкувателно решение на ВАС относно извършване на данъчна ревизия по общия ред на физическо лице
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The article concerns the decisions of the destrict courts, courts of Appeal and the Suprime Court of Cassation on the field of cancelation of decission or refusal to give a writ of execution of arbitration cases . The interest to the thema is caused by the important reform, which is done in 2017 by the Act to amendment and addition of the Act about the international commercial arbitration and the Civil procedure Code. The reform leads to restriction of the competence of the arbitration.
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The brochure was published for the workshop Reforming Judiciary in Bulgaria: Towards the Introduction of Modern Registration System held in September 2002. It contains the full text of the report on the opportunities for developing Central Register of Legal Entities and Electronic Registries Center in Bulgaria, developed by the CSD Task Force, presentation of the experience of Norway and other European countries as well as information on the operation of the European Business Register.
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The aim of the research is to focus on the problems that arose from the recent changes in the legal appeal of audit acts. In the tax-insurance process lacks a systematic approach to all the subjects involved in it. For instance, the local tax administrations are more than 250 in the country but the latter legislation is not taken under the attention their powers. Conclusions are made that the regulation needs improvement so that the version of three article of Tax-Insurance Procedure Code should be changed.
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The present article investigates the order of creating of the cadastre in the Republic of Yemen. It clarifies the competences of the cadaster authorities in the performance of this activity.
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The European Union law (EU law) and the international law are two different but complementary systems. The variety of cases, the dynamic matter, as well as the many legislative changes both from international and national perspective in the field of direct taxes, gives rise to the necessity to delineate the boundaries between the EU law and the international law. This would help to ensure the proper law enforcement and to limit the possible conflicts between them. In the present paper, through a comparative legal analysis of the relevant case law of the Court of Justice of the European Union (CJEU), the scope of the EU law is derived, as well as its interaction with international law. This helps to draw conclusions about their relationship, and in particular in the observance of their hierarchy in practical cases.
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