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СЪЩЕСТВУВА ЛИ НАКАЗАТЕЛЕН ПОПУЛИЗЪМ В БЪЛГАРИЯ?

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СЪЩЕСТВУВА ЛИ НАКАЗАТЕЛЕН ПОПУЛИЗЪМ В БЪЛГАРИЯ?

Author(s): Delyana Doseva / Language(s): Bulgarian Issue: 1/2021

In recent years in Bulgaria there has been a tendency of spontaneous changes in the Criminal Code and the Criminal Procedure Code, triggered by specific events that have received a wide public response. The report aims to present the long established in the Anglo-Saxon world concept of “penal populism”, the reasons for the occurrence of this phenomenon and to explore how relevant it is in Bulgaria.

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Същинските данъчни престъпления по НК на РБ – общи положения и проблеми, свързани с правоприлагането

Author(s): Roumen Vladimirov / Language(s): Bulgarian Issue: 8/2018

In the article under consideration are the basic features of the real three types of tax crimes.These are: avoidance of the establishment or the payment of tax obligations in big amounts – Article255 of the Criminal Code; the fulfilment of the same assault through allowed means – Article255а of the Criminal Code and the so-called tax fraud – Article 256 of the Criminal Code. The authorpays attention to some issues with regard to the regulation and the application of the norms ofthese offences. On the first place there is the issue of the subject and above all of the use of differentcriteria with regard to the content of the terms „big amounts“and „particularly big amounts“, including the cases of tax fraud under Article 256 of the Criminal Code. The second issue, which can now be considered to be solved by two interpretative decisions of the Supreme court of cassation, which provide a negative reply. In particular these are the questions whether the subject of those offences may be only the taxable person and whether it is a compulsory precondition that a tax assessment has been carried on and an amended assessment has been issued. The third issue is about the question how efficient are the norms for the real tax offences and the necessity for the amelioration of their legislative regulation, in which respect there exist some reserves.

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Същност и обща насоченост на актуалната реформа на наказателнопроцесуалната система

Author(s): Nikola Manev / Language(s): Bulgarian Issue: 8/2018

Criminal proceeding is a complex multi-layered activity, whose task is to disclosure the crime. The changes in criminal procedure legislation are conditioned by the adoption of the new constitu¬tion of the country in 1991. The methodological basis of the typology of the criminal procedure determines the way in which the relevant reform of the objective law is carried out. Regardless of the tendency to extend the scope of the disposi¬tive method, the determining method in the cri¬minal procedure remains the governmental (im¬perative) method of legal regulation. Reform of the Criminal Procedure Code is predetermined by the changes in the judicial system. More and more attention is being focused not only on law creativity but also on law application.

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ТАТАРСКИЕ ДЖАДИДЫ О СООТНОШЕНИИ РЕЛИГИОЗНЫХ И СВЕТСКИХ НАЛОГОВ

Author(s): Islam Amirovich Zaripov / Language(s): Russian Issue: 4/2014

This article analyzes the theological and juridical polemic of the Jadids (Tatar religious reformers) regarding the correlation between zakat and other Islamic donations on the one side and national taxes on the other side. Z. Ayukhanov’s innovative idea that in modern conditions national taxes replace the religious ones drew criticism both from the conservative Muslim clerics (kadimists) and from the majority of Muslim reformers, who considered religious donations to be the only funding source for national religious education.

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Тенденции в наказателноправната защита от тероризъм в Европейския съюз

Author(s): Galina Toneva / Language(s): Bulgarian Issue: 1/2018

In the article named “Trends in criminal law protection from terrorism in the European Union” the author traces the development of the penal law regulations of combating terrorism in the EU in the context of deepening integration processes in it. First thearticlecontainsanassessment of thecomplexsocio-legalnature of the phenomenon of terrorism and the difficulties that it poses the legal doctrine worldwide in attempts to give a clear definition of the crime “terrorism”. Next, the author traces the steps in the development of Community legislation on terrorism, the acts with which it is done and the fundamental corpus delicti of the three groups of crimes related to terrorism in the period before the adoption of the Lisbon Treaty. Third in the article are presented the new formulations of crimes related to terrorist activity, regulated by Directive (EU) 2017/541 of the European Parliamentand of the Council of 15 March 2017 on combating terrorism and replacing Council Framework Decision 2002/475/JHA and amending Council Decision 2005/671/JHA. Finally the author makes a conclusion for the need to strengthen the Union’s role to address the ever-grow in gandever-changing manifestation forms of terroristthreat,motivatedwithexistinglegalbasisforthisinthe TFEU, and a proposalde lege ferenda is made for activation the procedure of Article 86, paragraph 4 of the TFEU to expand the jurisdiction of the European Public Prosecutor’s Office also to the offenses related to terrorism.

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Тенденции в правната уредба на законната трудова миграция на граждани от трети страни в България

Author(s): Irena Ilieva / Language(s): Bulgarian Issue: 3/2018

Тhe article is aimed at presenting the main tendencies in the legislation on legal labour migration of third-country nationals in Bulgaria. The focus is on the enhanced cooperation and consultations with the national employers’ organizations and the the nationally represented organizations of the workers and employees; the requirement of preliminary survey of the labour market by the employer; the enhanced official collection of information, as well the facilitated labour market access hypotheses.

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Теоретична постановка на престъплението по чл. 255а НК и някои проблеми по неговото прилагане в практиката

Author(s): Veselin Kolev / Language(s): Bulgarian Issue: 1/2012

The article examines the crime under art. 255a of the Bulgarian Criminal Code related to avoiding the assessment or payment of large-scale tax obligations through the transformation of a commercial company or through a transaction involving related parties, within the meaning of the Tax and Social Insurance Procedure Code. The analysis of art.255a of the CC focuses of the different forms of perpetration of the crime. It points out inaccuracies in the formulation of the provisions which lead to practical difficulties in prosecuting. The inaccuracies are further analyzed by taking into account the relevant commercial legislation and the existing practices related to the perpetration of this form of tax evasion and by making de lege ferenda proposals for their amendment.

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Теоретичні проблеми визначення поняття «господарська організація»

Author(s): O. O. Shchokina / Language(s): Ukrainian Issue: 20/2021

The concept of “economic organization” is known in the science of economic law since Soviet times. However, it did not become widespread and was used only by some scholars. The legal status of economic organizations has not been comprehensively studied in the Ukrainian science of economic law. The purpose of the article is to set out the theoretical problems of defining the concept of “economic organization” and to outline the directions of their solution. The term “economic organization” was first used in the draft of the Economic Code of Ukraine of June 15, 2001, submitted to the Verkhovna Rada for the second reading. Today, the definition of this concept is contained in Part 2 of Art. 55 of the Economic Code of Ukraine, according to which economic organizations are legal entities established in accordance with the Civil Code of Ukraine, state, municipal and other undertakings established in accordance with this Code, as well as other legal entities engaged in economic activity and registered in accordance with law. Economic organizations are characterized by a number of features that are mostly derived from the Economic Code of Ukraine: the status of a legal entity, its economic activity and the registration in the manner prescribed by law. The concept of “economic organization” is appropriate to denote all the diversity of economic entities, however its usage caused a number of theoretical problems. These include problems of: the relationship between the concepts of “economic organization” and “undertaking”, the status of a legal entity, the definition of organizational and legal forms of economic organizations, the distinction between commercial and non-commercial economic organizations and classification of economic organizations in general. The definition of “economic organization” needs to be clarified taking into account the following: in the economic turnover involves some business organizations that are not legal entities; the right to carry out economic activities should have an organization, that formed in the prescribed organizational and legal form, which provides economic competence for commercial or non-commercial economic activities.

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ТЕОРЕТСКО-МЕТОДОЛОШКИ ПРОБЛЕМИ ПРОДУКТИВНОСТИ

Author(s): Vlastimir Milošević / Language(s): Serbian Issue: 4/1965

L'auteur étudie, dans son article, la notion et l'importance de la productivité, les facteurs qui influent sur elle, ét la manière dont elle s'exprime et se mesure. Dans l'examen de la notion de productivité, il reprend diverses opinions résultant des faits historiques, des différents aspects du problème et des mobiles de certains théoriciens. L'auteur " comparé ces différentes opinions et en dégage une position définitive sur la notion de la productivité. La productivité - écrit-il - c'est l'efficience du travail en tant qu'un rapport entre la production et la depense de travail vivant qu'elle requiert. Certains soutiennent, par contre, que la productivité est le coefficient du rapport entre la production et les éléments de la production (de chacun ou de tous ensemble). L'importance de la productivité est considérée à la lumière des points de vue des théoriciens connus que l'on essaye de corroborer par des exemples concrets. Ces exemples sont puisés de la la pratique yugoslave et la réalité mondiale. Les facteurs de la productivité sont étudiés à travers la systématisation de différentes opinions, l'auteur insiste ensuite plus particulièrement sur les éléments suivants: équipement technique du travail, structure de la main-d'oeuvre, répartition des fruits du travail, conditions de travail, gamme de la production et intégration; il précise enfin l'importance de ces différents facteurs pour la productivité du travail. Si l'auteur consacre une attention particulière à ces facteurs c'est parce qu'il considère qu'ils ont une grande importance pour la productivité, et surtout parce que les collectifs de travail peuvent efficacement en orienter les effets. Dans la partie consacrée à l'expression et à la mensuration de la productivité, l'auteur présente brièvement les méthodes utilisées dans ce domaine, ainsi que les formules servant à calculer le niveau et la dynamique de la roductivité.

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Теоријске основе права несагласних акционара

Author(s): Mirko Vasiljević,Vuk Radović / Language(s): Serbian Issue: 3/2017

Shareholders’ right to appraisal represents a controversial topic of corporation law, which is why a relatively small number of countries accept it. In this article, the authors analyze the goals that are supposed to be achieved with the introduction of shareholders’ appraisal rights. In this respect, traditional and modern explanations for the introduction or maintaining of this right have been presented. In the second part of this article, shareholders’ right to appraisal has been critically examined, mostly from corporations’ perspective. Afterwards, several potential causes of inefficiency of using this right have been identified. Perceiving pros and cons of shareholders’ right to appraisal is of particular importance for Serbia, in order to draw a conclusion about harmonization of our legislative solutions with the theoretical foundations of this right.

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Транспорт, контрабанда и организирана престъпност

Author(s): Tihomir Bezlov,Philip Gounev,Emil Tzenkov,Petkan Iliev / Language(s): Bulgarian

The report analyses the participation of transportation companies in smuggling practices, more specifically: • it examines and describes a range of companies and individuals involved in organized crime groups whose main business is the trafficking of consumer goods; • it also gives and overview of the criminal and semi-legal networks involved in smuggling Chinese and Turkish goods; • it presents new data on oil and oil products smuggling; • it examines the role of duty-free shops and their involvement in illicit cigarettes imports.

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Трансфер фармацевтичних технологій в Україні: завдання господарсько-правового забезпечення

Author(s): A. V. Ostanina / Language(s): Ukrainian Issue: 26/2016

The author has researched problems of providing economic and legal frameworks of stimulation of creation of the pharmaceutical technology transfer. The author analyzes the innovative infrastructure in the pharmaceutical field, which consists of production and technological, financial, information and analytical, and expert and consulting components, technopolises, technological and scientific parks, innovative centers and centers of technology transfer, business incubators, innovative structures of other types, information networks of scientific and technical information, consulting and engineering firms, and public and private investors as one of sub-systems of the national innovative system. Public program target financing as well as investments of companies and businesses in scientific and technical developments should be mechanisms for implementation of the pharmaceutical technology transfer. Stimulation of pharmaceutical technology formation can encompass both direct and indirect government support of scientific developments, e.g. implementation of tax preferences and providing credits for companies financing innovative projects.

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Третій етап розвитку господарського законодавства України: його систематизація

Author(s): Yulia Ostapenko / Language(s): Ukrainian Issue: 24/2016

The article is dedicated to peculiarities of formation and gradual development of systematization processes in the economic legislation of Ukraine due to creation of the Economic Code of Ukraine being the third phase of reforms of the national economic legislation. The author has analyzed the history of the very process of economic legislation codification. The author has determined legislative norms regarding each newly created economic and legal complex during this period and considered significant changes, which had occurred in the already formed economic legislation. Applying system analysis, the author has indicated that processes of the economic legislation codification are inevitable.

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Третман грађевинских објеката и земљишта у систему пореза на додату вредност

Author(s): Suzana Dimić / Language(s): Serbian Publication Year: 0

Usual practice of modern states to give special treatment to building constructions and lands in the system of value added tax (VAT) gains in importance in countries of our region, because of process of privatization and need for tax incentives in the field of construction industry. Particular dimension is a need for harmonization of internal rules in this sphere with tax law of European Union (EU). Existing legal rules, which prescribes that only slaes of newly constructed buildings is subject to VAT while the sales of lands is excluded from the system of VAT, leads to very interesting legal dilemma. Namely, the question is: what is legal fate of land where newly constructed building is subject to VAT. A paradox appears that building construction as well as land do not make a whole according to rule: superficies solo credit.

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ТРЖИШТЕ И ДРУШТВЕНА ИНТЕРВЕНЦИЈА У ПРИВРЕДИ

Author(s): Vladimir Serjević / Language(s): Serbian Issue: 27/1987

Dans son article l'auteur fait l'analyse du contenu de l'activité des lois économiques fondamentales, c'est-à-dire des lois de l'offre et de. la demande, des lois des valeurs et des lois de la formation des prix sociaux de la marchandise. C'est alors qu'il examine la contribution de ces lois économiques à la qualité de l'économie dans les conditions de la propriété sociale sur les moyens de production.Avant tout, l'auteur indique les côtés positifs et les côtés négatifs de l'activité de certaines lois économiques. En même temps il indique le contenu de l'inter¬vention sociale dans le domain de l'économie vu de l'aspect de la réalisation d'un but déterminé. Ce but est ici de rendre possible et de stimuler les côtés positifs et de limiter les côtés négatifs des lois économiques cités.

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ТРЖИШТЕ ОБВЕЗНИЦА ЈАВНОГ СЕКТОРА У СРБИЈИ: СТАЊЕ И ПЕРСПЕКТИВЕ РАЗВОЈА

Author(s): Aleksandar Mojašević,Ljubica Nikolić / Language(s): Serbian Issue: 71/2015

In this paper, the authors analyze the government and municipal bonds in the Republic of Serbia, with special emphasis on the current legislation on this issue, primarily the legal provisions of the 2011 Public Debt Act. The analysis has shown that the process of creating the relevant legal framework necessary for the development of the municipal bonds market in Serbia has been rather slow, even though numerous theorists consistently called attention to the benefits of funding local authorities by issuing municipal bonds and proposed the necessary legislative changes in this area. The legislative process culminated at the point when some local government units in Serbia, forefronted by the City of Šabac, recognized all the prominent advantages of this form of local government funding. Given that all the legal requirements for issuing and trading with municipal bonds in the secondary capital market have been met, the future development of this market in Serbia will depend solely on the efforts of local authorities to actively engage in the not-so-simple process of preparing and implementing the bonds issuance, and subsequently their inclusion in the open capital market where government bonds are already being traded.

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ТРУДОВОПРАВНИ И ОСИГУРИТЕЛНОПРАВНИ АСПЕКТИ НА ТРУДОВИТЕ ДОГОВОРИ ЗА КРАТКОТРАЙНА СЕЗОННА РАБОТА

Author(s): Andriyana Andreeva,Galina Yolova / Language(s): Bulgarian Publication Year: 0

The report analyzes the new legislative solutions, related to the individual day’s employment contracts for workers with seasonal employment. The problems are examined in the context of the workers in the wine-making, the authors analyze in complexity the labor law and the corresponding insurance law regulation. Based on the analysis and considering the practice from the moment of introducing this contract in the Labor code the authors make conclusions, summaries and recommendations with practical importance and with view of improvement of the norms.

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Трудовоправните принципи – еволюция и трансформация в ерата на дигитализация и използването на изкуствен интелект

Author(s): Andriyana Andreeva,Galina Yolova / Language(s): Bulgarian Issue: 1/2020

The article analyses the reflection of the digitalization on the labour-law principles and the necessity of their further development in the new social environment. Based on the traditional doctrinal understanding (staging) and analysis of the developed on European level documents on the establishment of unified regulatory frame for the using of artificial intellect are made conclusions about the impact of the processes on the adaptability of the principles, guaranteeing the right of work. On base of the examination are formed conclusions and proposals for the necessity of normative adaptation of basic labour-law principles with the aim of their compliance for the performance of work in an equal and legally-guaranteed environment.

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ТУРИСТИЧНИЙ ЗБІР: АНАЛІЗ ПРАВОВОГО РЕГУЛЮВАННЯ ПОРЯДКУ СПРАВЛЯННЯ

Author(s): K.K. Nedostup / Language(s): Ukrainian Issue: 40/2020

Compulsory elements of the tourist tax were analysed. Inconsistencies and legal conflicts, which exist in item 268 of the Tax Code of Ukraine, were revealed. The object of taxation was defined. The proposals for clarification and addition of tax legislation, which regulates the relations in the sphere of payment of tourist tax, were done and justified.

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ТЪРГОВСКА СДЕЛКА И АДМИНИСТРАТИВЕН ДОГОВОР: НОРМАТИВНИ РАЗРЕШЕНИЯ И СЪОТНОШЕНИЯ

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ТЪРГОВСКА СДЕЛКА И АДМИНИСТРАТИВЕН ДОГОВОР: НОРМАТИВНИ РАЗРЕШЕНИЯ И СЪОТНОШЕНИЯ

Author(s): Zhana Koleva / Language(s): Bulgarian Issue: 1/2020

The object matter of the article is to analyze the notion of the commercial transaction, in one hand, and the administrative contract, in the other. Based on the present legislation the author attempts to find an appropriate solution of their normative differentiation in cases by which the contracting parties are trader and administrative body.

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