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Unifikować czy synchronizować prawo w Europie? Studium przypadku od prawa rzymskiego do prawa europejskiego

Author(s): Bronisław Sitek / Language(s): Polish Issue: 2/2016

Globalization processes included among other legal area. The abolition of customs borders enforces a gradual approach of different legal cultures. A number of issues has already been covered by common EU rules, like the protection of consumers. The most important thing however, is to unify and synchronize contract law which is the foundation of economic activity. Numerous attempts to build a European civil code have been undertaken within the European Union. So far, these codes remain in the sphere of projects. Currently, the codification of law through the use of similar instruments of interpretation of the law is reflected the most clearly. An example of the applicability of regulations from different legal systems is a legal system in force in South Africa.

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Contract de credit în valută. I) Clauza privind comisionul de procesare. Respectarea cerințele de claritate și transparență. Riscul valutar și înghețarea cursului CHF. Aplicarea principiului nominamismului.

Author(s): Not Specified Author / Language(s): Romanian Issue: 2/2023

I) Însăși Directiva nr.17/2014 are ca premisă aplicarea principiului nominalismului (împrumutatul suportă riscul valutar), dar obligă statele membre să adopte o reglementare specială, derogatorie, de natură să asigure protecția consumatorilor, cu aplicabilitate numai pentru viitor, adică pentru contractele care vor fi încheiate sub imperiul unei asemenea reglementări. Prin urmare, în materia creditelor în valută, problema riscului valutar la care este expus consumatorul nu este susceptibilă de a fi soluționată pe calea unor acțiuni întemeiate pe Legea nr.193/2000, având în vedere faptul că riscul valutar este suportat de consumator nu în temeiul unei pretinse clauze abuzive din contractul de credit, ci este consecința aplicării nominalismului consacrat de lege. Obligația contractuală de a rambursa creditul în moneda în care a fost contractat creditul reprezintă transpunerea în practică a principiului nominalismului monetar care nu poate fi interpretat în favoarea consumatorului. II) Perceperea de către bancă a unei sume de bani consistente lunar (comisionul de adminstrare), duce la un dezechilibru semnificativ între drepturile și obligațiile părților, exprimat prin plata de către un consumator a unui cost al creditului care în fapt este o dobândă mascată și reprezentând evident o clauză abuzivă.

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Má DMA regulatorní a/nebo soutěžní „DNA“?

Author(s): Josef Bejček / Language(s): Czech Issue: 3/2024

The European Commission’s „digital package“ includes the Digital Markets Act (DMA), which is fully enforced from March 2024. It is a ground-breaking pre-emptive regulation of the behaviour of operators of large digital platforms, based on automatic (per-se) casuistic rules depending on the Commission’s decision on the status of operators as gatekeepers. This ex-ante regulatory method is considered to be more timely and efficient for the functionality and fairness of digital markets compared to the previously applied ex-post control of the behaviour of large platform operators based on the enforcement of the prohibition of abuse of market dominance. The prevailing view is that competition law protection is late and inadequate on platforms already dominated by digital giants. However, the clear and precise rules contained in the DMA are paradoxically and ironically based on a reflection of the earlier European case law on the prohibition of abuse of dominance in competition law terms. While the DMA will bring increased transparency and legal certainty, it will also naturally create scope for circumvention of the exhaustive list of individual per se bans and commands, as opposed to the general standards of conduct under competition law. The article informs about the main principles of the regulation and comments on some of the legal and political tensions associated with it. It discusses the controversial possibility of double sanctioning under the DMA and competition law and critically evaluates the strict prohibition of self-preferencing of gatekeepers under the DMA. It discusses concerns about the chilling effect of universal regulation, which, in addition to eliminating the unfair practices of large digital platform operators, may stifle their innovative dynamism and thus competitive markets. The need for a sensible approach to this delicate regulation and for humble self-reflection is argued. Regulatory pressure from the Commission should be restrained and gradual in the search for the optimal regulatory position.

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Legal Protection and Justice for Franchise Business Operators from an Islamic Law Perspective

Author(s): Agung Satryo Wibowo,Rommy Hardyansah,Didit Darmawan,Rio Saputra,Dharma Setiawan Negara / Language(s): English Issue: 6/2024

This study discusses strategies to enhance the economic well-being of the community through engagement in entrepreneurship, especially through the franchise business model. Franchising is a marketing strategy for rapidly expanding businesses through the concept of cooperation. Legal protection for franchise business operators is crucial in maintaining a balance between the parties involved. Although there are no specific verses about franchising in the Quran, the principles of business ethics, justice, and compliance with Islamic law are essential foundations that should be applied in all forms of business transactions, including franchising. This study uses an empirical juridical legal approach to explore the concept of franchising, Islamic legal principles, and the impact of legal protection on franchise business operators. The results of this research are expected to make a significant contribution to advancing the legal discourse related to franchise business and Islamic law in Indonesia. Legal protection helps franchise business operators manage risks and conduct business in accordance with the principles of justice and business ethics, from both Islamic and general legal perspectives. Islamic and general law play a crucial role in shaping a fair, orderly, and sustainable franchise business environment. With a clear and consistent framework, franchise business operators can focus on the development and growth of their businesses. Thus, legal protection serves as a strong foundation for sustainable franchise business growth in Indonesia and makes a positive contribution to the economy and society as a whole. Franchise businesses can be a suitable form of enterprise that aligns with the values and principles of Islamic economics, providing a positive contribution to the economy and society overall

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In Search of Sustainable Finance: A Study of Practices on the Slovak Corporate Bond Market

Author(s): Ján Mazúr,Sabina Petrovičová / Language(s): English Issue: 1/2024

Financial market is expected to play an important role in transition towards more sustainable setup of the business environment. The European Commission published the EU’s Strategy for Financing the Transition to a Sustainable Economy in 2021, requiring the inclusion of environmental, social and governance considerations into investment decision making. Yet, small, open EU economies, such as Slovakia, are in a specific position when implementing this legal framework. For instance, Slovakia does not have any meaningful stock market to speak of, although its bond and collective investment markets perform better. To assess the adoption of sustainable finance elements and to assess the convergence on the Slovak bond market towards standard practice, we investigated current practices on the corporate bond market of nonfinancial corporations. We conducted our research through a review of corporate bonds prospectuses published during 2020-22, in which, to assess current market practices, we examined and evaluated selected criteria and indicators related to issuers and bonds and compared them. These criteria include for example issuer´s business and purpose of finance, form, yield, security, or transferability of bonds. We find that relevant variable criteria and indicators related to reviewed bonds, compared in our research, are similar, indicating that the market converged into a standard practice. Finally, we find almost no evidence of adoption of the sustainable finance elements although there are hints of market uptake of sustainable practices.

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ПРАВОВИЙ РЕЖИМ: ВІД ТЕОРІЇ ДО ПРАКТИКИ

Author(s): Artem M. Kotenko / Language(s): Ukrainian Issue: 57/2024

In the article, based on the analysis of the approaches of legal science to revealing the content of the concept of legal regime, its essence is substantiated as a set of legal norms that determine the order of regulation of a certain range of social relations. The types, main characteristics and differences of legal regimes of martial law, state of emergency, zone of an ecological emergency zone and zone of temporarily occupied territory are disclosed. Key words: legal regime, types of legal regimes, the legal regime of martial law, the legal regime of a state of emergency, the legal regime of an ecological emergency zone, the legal regime of a temporarily occupied territory

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ANALYSIS OF THE SOCIAL IMPACT OF INFLATION IN TERMS OF THE QUALITY OF ACCOUNTING INFORMATION

Author(s): Valeriu Brabete,Daniel Goagara / Language(s): English Issue: 3/2022

The reality of the current economic and social environment highlights the increasing manifestation of the inflationary phenomenon. Although inflation is essentially seen as an economic phenomenon, it should not be forgotten that its multiple effects also have a strong social impact as a result of the decline in general purchasing power. In this context, and given the social role of accounting, aimed at satisfying the public interest, our study will analyse the impact of inflation on the quality of accounting information and highlight the main social consequences of the negative influence on the quality of this information. In order to achieve this general objective, using the technique of critical reasoning, on the one hand, we will highlight, for each major component of the assets of an economic entity, the negative influences that the phenomenon under analysis induces in terms of information, and on the other hand, we will highlight the social consequences that this process generates. The conclusions of the research undertaken will highlight the fact that, in the absence of appropriate accounting techniques adapted to inflation, we are witnessing a dilution of the quality of the financial communication process, as well as an impairment of the contribution of accounting to human progress by providing the necessary prerequisites for the healthy development of the entities it serves.

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ARGUMENT

Author(s): / Language(s): Moldavian Issue: 1/2022

The journal is structured into sections that reflect current issues in various fields, as follows: International Law, Public Law, Private Law, and Criminal Sciences. The journal continues to promote the innovative element implemented in previous issues — within the respective sections, doctoral students are admitted, the criterion being the completion of doctoral studies and the finalization of the thesis, including the initiation of the defense procedure. This exception confirms the high level of research of the doctoral students. Equally, this rule is applied to experts whose studies are of interest, especially for practitioners. Promoting the idea of supporting young scientific researchers, the journal contains a special section called 'Doctoral Tribune,' where they have the opportunity to publish their research results, with the works being reviewed by experts in the field.

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Нови правни инструменти за цифровизация на съдебното сътрудничество в Европейския съюз и на достъпа до правосъдие по трансгранични гражданскоправни, търговскоправни и наказателноправни въпроси

Author(s): Denitca Valkova / Language(s): English,Bulgarian Issue: 2/2024

The article outlines the most important amendments and additions to the legislative framework of the European Union law on the digitisation of judicial cooperation between Member States and access to justice in cross-border civil, commercial, and criminal matters. The updating of the legislation in this aspect is the result of two legal acts, Regulation 2023/2844 and Directive 2023/2843, adopted on 13 December 2023 by the European Parliament and the Council, which are analysed according to their effect on the subject matter, time, place and legal subjects. Included are the amended acts of European Union law in this area, as well as the domestic legal acts which, in accordance with the new digital challenges, are to be amended or supplemented in the process of transposition of the said Directive, in order to modernise and strengthen judicial cooperation and to ensure a fair trial for the parties in cases with a cross-border element. The progress made by the European Commission on the implementation of the technological measures foreseen in the Regulation is noted.

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The “objective test” and the downstream market presence requirement in Big Data access cases under the essential facilities doctrine - a critical assessment

Author(s): Rok Dacar / Language(s): English Issue: 1/2024

One possible way to gain access to competitively relevant sets of Big Data is toapply the essential facilities doctrine. However, the European Commission and theEuropean Court of Justice have established several different criteria for applying thedoctrine. Since neither institution has yet applied the doctrine in Big Data accesscases, it is not clear which of the criteria applies in such positions. This paper attemptsto analyze the impact of the “objective test” and the requirement that the controllingcompany be active in the downstream market (which are included in all assessmentcriteria) in Big Data access cases, with the goal of answering the research question,“Do the application of the “objective test” and the requirement that the controllingcompany be active in the downstream market impede the effectiveness of the doctrinein Big Data access cases under EU competition law, and if so, how should they bechanged?” The conclusion is that in Big Data access cases, the “objective test” shouldbe mitigated and replaced by the “subjective test” or the “average company test” andthe requirement that the controlling company be active in the downstream marketshould be discarded altogether in order for the doctrine to be an effective tool foraccessing competitively relevant sets of Big Data.

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Central and Local Fiscal Jurisdiction in Romania: A Taxonomy of Property Taxation

Author(s): Ioana Maria Costea,Despina-Martha Ilucă / Language(s): English Issue: 2/2024

The study ensures an inventory of Romanian taxation forms under the criteria of taxable object property. It uses a scale based on the components of property, usus, fructus and abusus, to catalogue all taxation forms regulated under the Romanian Fiscal Code. A secondary criterion extracted from legal provisions is the subject of taxation. Furtherly, the study corelates this inventory with the destination of the revenue, hence the financed budget. It shows that some taxes have a more holistic approach on property as part of an activity flow, while others target property directly. To assess these contents, the study implies answering a quartet of questions: “who?”, “what for?”, “what from?”, “how much?”. The explicit responses allow us to identify the subject of the tax; the chargeable act or fact; the taxable base and rate of each tax. This common base is further transferred in a budgetary key and measured as to the contributory force to central and local budgets. The normative budget factor of distributing revenues from central to local authorities is also illustrated.

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Прилагането на дигитализацията и иновациите като условия за постигане на устойчивост в малки и средни предприятия

Author(s): Manol Manolov / Language(s): Bulgarian Issue: 4/2024

This work overview and analyzes several key conditions and factors influencing the management, sustainability, and competitiveness of SMEs. It explores their connection with the adopted United Nations "Sustainable Development Goals" (SDGs). Digitalization and innovation play a crucial role in achieving these goals by providing new tools for small and medium-sized enterprises to address global and national challenges. In this context, the current study aims to demonstrate that the integration of innovation and digitalization is not only a strategic necessity but also a fundamental tool for achieving sustainable development.

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UPRAVLJANJE LJUDSKIM POTENCIJALIMA I RADNI ODNOSI U JAVNOJ UPRAVI: RAZVOJNA PERSPEKTIVA

Author(s): Domagoj Rožac,Milorad Ćupurdija / Language(s): Croatian Issue: 2/2024

This article examines the development of human resource management (HRM) in public administration, focusing on its organizational role and strategic development. It contrasts traditional HR functions with modern HRM and emphasizes its dynamic nature and strategic importance at higher organizational levels. The analysis highlights the impact of HRM on management tasks, in particular on the lifelong learning and professional development of civil servants. The study emphasizes the need to integrate internal and external strategies in order to increase the efficiency of public administration (PA). It looks at the impact of technological advances and changing working relationships, with skills such as foreign language skills, computer literacy, teamwork and motivation taking precedence over formal qualifications. This transition to a "knowledge society" emphasizes lifelong learning and the adaptation of skills. HRM uses various methods to assess employees' skills and align them with company goals. The article also examines how modern legislation reflects the evolving components of employment and necessitates new legal definitions that align with contemporary HRM trends. Finally, the authors discuss ways to further develop the Croatian HRM model, especially in PA, and propose a timeline for its possible improvement.

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IMPACT OF THE IMPLEMENTATION OF THE FATF RECOMMENDATIONS ON THE FINANCIAL PERFORMANCE OF THE GAMBLING SECTOR

Author(s): zeljko radovanovic,nenad mihailovic,ljiljana rajnovic / Language(s): English Issue: 1/2024

Implementation of the methodological framework of the Financial Action Task Force (FATF) is an international obligation of every country. One of the main objections to the FATF mechanism is that it ignores the costs of implementing the measures themselves. The largest number of scientific papers addressing the matter have pointed to the rise in operating expenses caused by the implementation of the recommendations, primarily by the operation of the AML function which is directly responsible for the implementation of standards at the individual obliged entity level. The aim of the paper is to analyse the impact of the implementation of the FATF recommendations and the expected standards on the financial performance of the sector participants, using the example of the gambling sector in the Republic of Serbia. The paper will assess the statistical significance of differences in the key business parameters but, unlike the majority of papers that exclusively focus on the impact of the FATF standards on the obliged entities’ operating costs, this study will analyse the effects on the entire business using composite indicators. Furthermore, in order to examine the impact of the implementation of the standards on the competitive position of the obliged entities in relation to neighbouring countries, the paper will test the statistical significance of the differences between these indicators in Serbia and the indicators of the same sector in Croatia and Slovenia.

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Noile reguli de TVA pentru IMM-uri în UE intră în vigoare de la 1 ianuarie 2025

Author(s): Florina Parîng / Language(s): Romanian Issue: 6/2024

Starting from January 1, 2025, new rules for the VAT regime applicable to small and medium-sized enterprises (SMEs) will come into force at the European level. This new framework aims to simplify compliance and improve cross-border trade opportunities for SMEs within the member states of the European Union.

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Sinteză de jurisprudență fiscală națională

Author(s): Anca-Mihaela Ion / Language(s): Romanian Issue: 6/2024

Intra-community supply of goods. VAT exemption. Justifying documents. Excessively imposed exclusive proof. VAT invoiced without being due. Uncorrected invoice. Consequences. Public procurement contracts. Fiscal reality of the economic operation. Services claimed to be delivered but not actually transacted and delivered. Building tax. Property exempt from tax payment. Determining the destination of a property.

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ELECTRONIC INVOICE AS A RESPONSE TO VAT FRAUD IN EU: ROMANIA’S TRY TO FIT IN

Author(s): LAURA GABRIELA GORGAN / Language(s): English Issue: 1/2024

Electronic invoicing (e‑invoicing) has become a key tool in combating VAT fraud, a major issue affecting the European Union (EU). VAT fraud, particularly “carousel fraud,” exploits cross‑border transactions to avoid taxes, causing significant revenue losses. The EU promotes e‑invoicing to improve transparency, streamline tax collection, and enhance compliance. Romania, heavily impacted by VAT fraud, is implementing e‑invoicing to strengthen its tax system and integrate into the EU’s digital economy. This research paper examines the effectiveness of e‑invoicing in reducing VAT fraud, focusing on Romania’s challenges and progress, and highlights its role in enhancing fiscal stability and economic integrity in the EU.

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FOR PROFIT. A HISTORY OF CORPORATIONS William Magnuson, Ed. Basic Books, New York, 2022

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 1/2024

More recently, however, I discovered a completely original work that primarily provides a history of corporations, from ancient times to the present, useful to any professor of tax law and beyond (I should note that the credit for the discovery goes rather to the weekly The Economist, where I found a brief note about this book). I thought it would be useful for this book to be presented, in summary, in the pages of the Cluj Tax Forum Journal precisely because it is of interest to tax professionals.

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A LOCAL TAX IN CONSTANT EVOLUTION: THE TAX ON THE INCREASE IN THE VALUE OF URBAN LAND

Author(s): Daniel Blanco Nunez / Language(s): English Issue: 2/2024

In a comprehensive study, the author analyzes the Spanish tax on the increase in the value of urban land (TIVUL). Both a historical perspective and a modern tax approach on the most recent changes regarding this tax are used, in a paper where the author emphasizes the tax discussions on various elements of the tax.

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JURISPRUDENȚA ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE C-250/95 FUTURA PARTICIPATIONS

Author(s): Laura Lazăr / Language(s): Romanian Issue: 2/2024

The Futura Participations case highlights the interdependence between the fiscal autonomy of member states and the obligations imposed by European Union law, particularly regarding the freedom of establishment and the principle of proportionality. The European Court of Justice ruled that national tax measures that impose restrictions on non-resident taxpayers must be justified by legitimate and proportionate reasons, avoiding indirect discrimination. In this case, Luxembourg’s accounting requirements were deemed disproportionate, reaffirming that restrictions on fundamental freedoms must be limited to what is strictly necessary. This ruling has subsequently influenced case law on the freedom of establishment and cross-border taxation.

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