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The Family in the Czech Legal Order

Author(s): Damián Němec / Language(s): English Issue: 3/2017

This article on the status of the family in the Czech legal order is based on legal norms, but it cannot be limited to them because they have not defined the legal concept of the family for decades and they refer rather to the concept of marriage. Specification of the understanding of the family thus has become left more to sociology. Therefore, it has been necessary to extract this definition also from other official documents, such as the documents of the Ministry of Labour and Social Affairs of the Czech Republic, which is responsible for the development of state strategic documents in the area of family and marriage. From these documents, there follows a clearer understanding of the family, which, until 2015, was characterised by the support of marital families. This resulted in preferences of marriage in determining parenthood, in adoption and in the use of economic instruments, especially tax reductions. The proposed new concept of family support from the end of 2016 retreated from a clear value distinction, and thus leads to such a wide definition of the family that this has become a subject of contention between ministries of the Czech government, those in the professional sphere, and those in the area of non-governmental organizations. At the same time, this concept surrenders its attempt to actively influence social reality through measures in favor of marriage, all of which are still the most effective economic benefits for spouses, with reference to the principle of non-discrimination. The area of family and marriage is the subject of deep dispute and it is good that these questions have clearly entered the public social debate, even though it is not clear what results this will bring. In this situation, a clear statement has been issued by the Czech Bishops’ Conference in favor of the marital family as the only standard model of the family.

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ULTRO TRIBUTА LOCARE - CENSORS`CONTRACTS WITH SOCIETATES PUBLICANORUM DURING ROMAN REPUBLIC

Author(s): Stoyan P. Ivanov / Language(s): English Issue: 2/2017

During the Roman Republic, Roman magistrates acted as censors, who entered into contractual activity with private entities of the societates publicanorum, which ultimately produced credits for the civitas Romana. The consequence was that the payments which supplied the cash flows of the government were determined through the activity of the censors as Roman magistrates. The strategy of the Roman fiscal policy may be synthesized by the fragment of Liv.39.44.7: "… et vectigaliasummispretiis, ultrotributainfimislocaverunt". Based on this fact, we may conclude that these ultro tributa were the subject matter of a contract, where the locator was the Roman State through its censors and the conductor were the societates publicanorum, which exercised their duties towards the SPQR. The aim of this article is to outline the significance of the societates publicanorum in the period of the Roman Republic as a remedy for the decentralization of public finances. Also, the Roman Republic practices of public building and services accomplished on contractual basis by private subjects with the money of the State are widely accepted nowadays within the modern institute of public-private partnership.

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A mezővárosi ingatlanforgalom szokásjoga a 14−16. századi Zemplén megyében és környékén

Author(s): László Szabolcs Gulyás / Language(s): Hungarian Issue: 01/2016

The purchase, exchange, mortgage, alienation and bequest of real estate, as well as their offer to ecclesiastical institutions as pious donation was a general phenomenon in late medieval Hungarian market towns. Free disposition of various pieces of property – plots, houses, arable, mills, pasture, and before all vineyards – was an everyday and widely accepted occurrence. Supervision of real estate trade was a basic duty of the town council, a task it discharged on the basis of the town’s own customary law. It was the same body which put such matters to writing, and, although the ensuing real estate contracts were meant to have a limited, local degree of authenticity, practice proves that their legal binding force was in fact acknowledged by extensive social groups, both local and outsider. The present study explores the content of this customary law and its practical application in the market towns of northeastern Hungary in the late middle ages. Some of the legal institutions applied in such transactions were known throughout the country, and can thus be regarded as parts of national (noble) law. As examples can be cited the procedure employed at depositions, standing as guarantee, frivolous prosecution, or the taking into account of the right of pre-emption by kinsmen, but also demonstration by charters or witnesses in lawsuits. Other legal customs, however, were either restricted to certain areas, or otherwise common nationwide, but limited to the peasantry. Such was, for instance, pledging by drinking toast, the previous lodging of the estimated value of a piece of property in case of litigation, or, in the region of the Hegyalja, the sealing of land transactions with a delay of a year and three days, a practice evidently introduced with a view to prevent problems connected to the right of pre-emption. In forming this customary law the peasantry could rely on several legal sources. Part of the consuetudo no doubt filtered down to the local custom of the market towns from national law through the mediation of the literacy pursued by the so-called places of authentication (loca credibilia) and public notaries. Another such source may have been the legal practice of the free royal towns, which resembled parallel practice in the market towns in several points. Moreover, the dispositions of the letter of privilege granted to the town (if there existed one) were also respected. But there also existed procedures which had evidently emerged among the peasantry in the course of past centuries. By the late middle ages these different legal customs had frequently merged in distorted forms, and thus created the various customary laws which were proudly referred to in the charters of local communities (ius, mos, libertas, consuetudo etc.).

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Търновската конституция – собственост, финанси, икономика

Author(s): Milko Palangurski / Language(s): Bulgarian Issue: 1/2018

The 1879 Constitution of Turnovo gives liberal direction to the economic development of Bulgaria. The constitutional text proclaims equality of ownership and its inviolability. Citizens are not limited in their right to economic initiative and association. The state regulates taxation and the allocation of budget funds using the modern European practices. The economic backwardness has pushed the country's political elite to create and speed up the modernization process through a system of economic ministries.

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Парламентът, стопанските и професионални организации и приемането на Закона за насърчение на местната индустрия (1928 г.)

Author(s): Rumyana Parvanova / Language(s): Bulgarian Issue: 1/2018

In the period from 1894 to 1928 Bulgarian governments passed four acts of encouragement of local industry. The researchers usually have negative attitude to these acts as protectionist measures, which are controversial to free market. The aim of this paper is to show the “kitchen” of passing the 1928 act. The author reveals the positions of parliamentary parties towards industrial protection in general. Some MPs and business organizations played the role of a lobby for proposal of some perspective productions, but some of them gave their support to the branches, which were in crisis. Against tax concessions there were protests from the political opposition, but also from MPs of the governing party. Only two years after passing the act was revised.

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CLAUSES OF CORPORATE SOCIAL RESPONSIBILITY IN THE INDONESIA NATIONAL LAW IN THE PERSPECTIVE OF INTERNATIONAL INVESTMENT AGREEMENT

Author(s): Ahmad Firdaus Sukmono,Adolf Huala,Hayyanul Haq,Hirsanuddin Hirsanuddin / Language(s): English Issue: 2/2018

This paper elaborated clauses of corporate social responsibility as government policy and its implication to the international investment agreement. It is also explore the main sets of ideas and the theoretical framework that form the basis of CSR as introduced in article 15 of Investment Law. The analysis exposes the role of social responsibility and environment management as an obligation in protecting the interest of the states; investors; peoples and comparing it with the Prohibition of Performance Requirement (PPR) as mostly introduced in international investment agreement, particularly in investment chapter under FTA.

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Полезни спомени от приноса на професор Милчо Костов в данъчноправната теория за периода 1980 – 1989 г. Колос в данъчноправната теория

Author(s): Stojan Geshev / Language(s): Bulgarian Issue: 4/2018

Mr Stojan Geshev, Formal Head of Department at the Ministry of Finance of the Republic of Bulgaria tell the readers about an interesting moment from the work of late prof. Milcho Kostov when the first Bulgarian Model for Double Taxation Treaty was drafted

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Основни правни характеристики на модела на спогодба за избягване на двойното данъчно облагане с оглед на българското международно данъчно право

Author(s): Milcho Kostov,Stojan Geshev / Language(s): Bulgarian Issue: 4/2018

The late Prof. Milch Kostov and Mr Stojan Geshev discuss some practical and dogmatic issues about the first Model of Double Tax Relief Treaty from 1963. The article is originally published by Pravna Misal review, number 4, 1982, pp 57-71. The core of the discussion is synchronisation of Bulgarian legislation and the Model provided by OECD.

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Преюдициални запитвания до Съда на Европейския съюз в данъчното право

Author(s): Ganeta Minkova / Language(s): Bulgarian Issue: 4/2018

The article Reference for a Preliminary Ruling to the Court of Justice of the European Union in Tax Law discusses issues related to a judgment of the Court of Justice of the European Union given in connection of a request of Supreme Administrative Court of the Republic of Bulgaria concerning the interpretation of the principle of freedom to provide services within the Union under Art. 56 of the Treaty of Functioning of the European Union and its manifestation in the national tax law of the Republic of Bulgaria. A critical analysis is put toward the ancillary nature of an interest, which is penal rather than compensatory.

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Финансовоправният режим на управление на средствата от Европейските структурни и инвестиционни фондове и административният договор

Author(s): Valery Dimitrov / Language(s): Bulgarian Issue: 4/2018

In the article Financial Law Regime of Managing EU funds and Administrative Contract, the author criticizes the concept of administrative contract as an artificial and logically corrupt idea. Introducing the fake legal construct of administrative contract

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Финансов контрол, осъществяван от органите на Националната здравноосигурителна каса по Закона за здравното осигуряване

Author(s): Nina Chilova / Language(s): Bulgarian Issue: 4/2018

The control exercised by the bodies of the Health Insurance Fund is a part of the public finance system. It is a typical financial control which is specialised control over public funds and public assets. The health insurance control is the ex-ante, ex-post and unexpected type of control.

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Въпроси на административнонаказателната отговорност за нарушения в областта на обществените поръчки

Author(s): Ilonka Goranova / Language(s): Bulgarian Issue: 4/2018

The article 'Aspects of Administrative-penal liability for Public Procurement Infringement' deals with issues related to the persons subject to administrative penalty arising from their liability for administrative offences committed in the field of public procurement in the Republic of Bulgaria, as well as with the approach to determining the elements of these offences and the amount of the sanctions envisaged for them. Special attention is also given to the question of the legal nature and duration of the respective term within which the relevant competent authorities could exercise their powers to initiate administrative-penal proceedings, to impose administrative penalties, respectively to enforce the already imposed administrative penalties.

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Злоупотреба с по-силна позиция при договаряне по чл. 37А от Закона за защита на конкуренцията

Author(s): Vasil Georgiev / Language(s): Bulgarian Issue: 2/2018

This study explores the abuse of superior bargaining position as set in Article 37a of the Bulgarian Competition Protection Act (CPA). The provision of art 37a is analyzed from the comparative point of view as to the existing normative regimes in jurisdictions like Japan and Germany. Unlike most studies on the abuse of superior bargaining position, the author maintains the view that the prerequisites in Article 37a of CPA set the institute as a part of the competition law rather than as part of the law of unfair commercial practices between enterprises. In support of this opinion the author performs a comprehensive review on the existing practice of the Commission for the protection of competition regarding Article 37a of CPA.

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Някои исторически обусловени особености на правото на собственост в България

Author(s): Milena Karadjova / Language(s): Bulgarian Issue: 2/2018

Ownership and the right of ownership are formed in a specific historical and social context. Knowing these differences, as well as the reasons for their existence, may serve as a guarantee for the successful realization of the rights and for their protection. This paper discusses some specifics of the ownership in Bulgaria, which have been differentiated as a result of the social and economic relations from the Middle Ages to the present days. Such distinction is carried out in the paper on the basis of the differences between East and West (in a religious context), between country and town as well as natural exchange and monetary exchange.

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Правни аспекти на задължението за публикуване на счетоводните отчети на европейското дружество

Author(s): Aleksandar Andreev / Language(s): Bulgarian Issue: 3/2013

The present article aims to outline the legal aspects in relation to approving, checking and publishing the European Company annual financial and consolidated statements, and their relevance to the national legislature of the Member State according to the company’s registered office. In addition, some of the main aspects in relation to the European Company taxation treatment have been reviewed. The article thoroughly examines matters related to the European Company financial statements constitution and publication procedures, in accordance with the decrees of Part IV of Regulation 2157/2001, Regulation 1606/2002 and the corresponding Directives, in order to harmonize the Member States’ rights about the annual financial and consolidated financial statements of the companies. Special attention is also given to matters referring to constitution and publication of the financial statements of EC with registered offices on the territory of the state, and the ensuing obligations in accordance with the Accountancy Act

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За правото на органите да оспорват подзаконовите нормативни актове

Author(s): Nadezhda Hristova / Language(s): Bulgarian Issue: 2/2012

Current exposition examines the right of state bodies to litigatesubstatutes. Article 186, section 2 of the Administrative Procedural Codeallows state bodies to bring before the Supreme Administrative Court thematters of legitimacy of regulations, ordinances, instructions andgovernment decrees, although article 120, section 2 of the Constitution ofBulgariadoesn’t explicitly empower them to litigate statutorial actsof the administration. The Constitutional Court’s Decision No 5 from 17 April2007 on Constitutional Case 11/2007 definitely deals with the question ofstate bodies rights to litigate substatutes and the requirement of provingdirect personal interest in order to do so. The lack of clearlydefined rules about whoacts as litigation rights’ holder, however, still remains a problem. Legal norm indeed are general rules of behavior and constitutional normsare abstractions of highest degree, but this could not be an excusablereason for the lack of precision, clarity and thoroughness of theregulation of such a high priority matter as judiciary control over theacts of the administration. Hence the contradictory court rulings overthis matter not surprisingly lead to different legal consequences for thesame parties and the legal doctrine is also inconsistent. The main purpose of the present workis to expose this very issue.

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Присъединяване на Европейския съюз към международно споразумение за какаото от 2010 година

Author(s): Katerina Yocheva / Language(s): Bulgarian Issue: 3/2012

The paper studies the procedure with regard to the EU accession to the International Cocoa Agreement, 2010 which is to replace the International Cocoa Agreement, 2001 as of 1 October 2012. The procedure with regard to the EU accession to this important agreement – since EU grinds and consumes around 40% of world's cocoa - is studied in the context of the general international legal regulation regarding the accession to international commodity agreements to which EU is a party in the framework of its common commercial policy. The role of the European Parliament which should give its consent in this procedure under the provisions of the TFEU is revealed. The International Cocoa Agreement is the main commodity agreement between cocoa exporters and importers. It aims to make world cocoa trade fairer and more sustainable. Although the new agreement aims to improve social and environmental responsibility, it does not explicitly address the problem of child labour. With regard to the EU accession to the new agreement the EP passed a special resolution by which it took the opportunity to raise awareness of the problem of child labour in cocoa fields. MEPs call on everyone in the cocoa value chain – cocoa growers and processors, governments, traders, chocolate producers and consumers – to play their part to fight forced child labour and child trafficking in the sector.

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The right of access to the file in the enforsment of EU competition law: Strasburg style v. Luxsembourg style

Author(s): Nicoleta Popstoeva,Lyudmila Chulkova / Language(s): English Issue: 2/2011

A new era of modernisation and decentralisation was brought on by the Council Regulation 1/20033, which is considered the keystone in the most comprehensive reform of procedures for the enforcement of Articles 101 and 102 of the Treaty on the Functioning of the European Union (TFEU). Despite the attempt for decentralisation, the Commission still has a central role in the enforcement of EU competition law. The concentration of several functions in the hands of the Commission raises serious doubts about the compliance of the enforcement system with the due process guarantees and particularly with Article 6 of the European Convention on Human Rights (ECHR). The question of the fairness and objectivity of the administrative proceedings before the Commission has also attracted public interest. The effectiveness of the protection of the rights of defence, which aim at limiting the Commission’s powers in the field, has been questioned both in the academic literature and in the Union courts.

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За тълкуването и социалните аспекти на прилагането на чл. 61, ал. 2 от Кодекса на труда

Author(s): Ivailo Staikov / Language(s): Bulgarian Issue: 3/2010

The article reveals the opinion of the author with regard to an interpretative case, pending before the Supreme court of cassation of the Republic of Bulgaria. The author puts forward arguments in favour of the opinion, that in the case of an action for annulment of dismissal filed by an employee or worker whose employment contract has been concluded under the provisions of Article 61, paragraph 2 of the Labour code, the employer, that is “the undertaking of the post at issue”, along with its superior body act as defendant as necessary obligatory litisconsorts (codefendants). The article reveals the opinion of the author with regard to an interpretative case, pending before the Supreme court of cassation of the Republic of Bulgaria. The author puts forward arguments in favour of the opinion, that in the case of an action for annulment of dismissal filed by an employee or worker whose employment contract has been concluded under the provisions of Article 61, paragraph 2 of the Labour code, the employer, that is “the undertaking of the post at issue”, along with its superior body act as defendant as necessary obligatory litisconsorts (codefendants).

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Case study on Sino-US trade friction-Sino-US photovoltaic dispute

Author(s): Jiandong SHI / Language(s): English Issue: 02/2019

Study on the issue of Sino-U.S trade friction is significant .First of all, Sino-U.S trade friction represents confliction of Vertical Trade between north and south. In second, it is helpful to solve the actual trade disputes. Again, a good solution to Sino-U.S trade friction is of in-depth significance in economy, politics and society.It is known that solar photovoltaic, as a smart economic industry, has been attached importance by main countries in the world in terms of either its manufacturing or its application. Especially for today's China with constant deterioration of smog weather and other environment issues, an extra meaning will be added to the activities to develop and popularize the photovoltaic equipment. China’s photovoltaic industry starts not too late but once was developed at low speed, and then with the advent of 21st century, it has been rapidly developed. China’s photovoltaic industry has gained international competitiveness in manufacturing technology, industrial structure, and new product development and so on and once made up half the world market. However, the Sino-U.S trade friction initiated in October, 2010 stops this prosperous view all of a sudden in terms of photovoltaic equipment. The paper elaborated the photovoltaic dispute between China and the U.S., with an analysis of the impact of the dispute on markets, employments and governments, etc. of the two nations. It starts with the investigation to the whole story of Sino-US dispute on photovoltaic, and then the influence of Sino-US dispute on photovoltaic. By the analysis in this paper investigates the opposite implication in Sino-US dispute on photovoltaic completely in an empirical way of economic research. From the Sino-US Photovoltaic Dispute case, it’s available to find out that the anti-dumping and anti-bribery has brought in much more serious loss to US PV industry than that of China. Actually, though the PV dispute between US and China will guarantee the share of work force in the short term for US, it’ll greatly make an influence on the overall amount of trade between China and US and the good opportunity of obtaining the trade surplus from China. Since the trade amount of PV trade between China and US and the development trend seem to have complementary advantage, it has prodigious growth potential. Therefore, the PV trade between China and US will do more good than harm.

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