Prawne aspekty wsparcia działalności innowacyjnej pracowników naukowych

Author(s): Magdalena Krawczyk / Language(s): Polish Issue: 34/2016

Research objective: The aim of the article is to identify the attitudes that effectively provide legal support for researchers who are engaged in innovative projects aimed at economic growth and who cooperate with entrepreneurs. The research problem and methods: The problem analyzed in the article is the discrepancy in the interpretation of the basic terms from the field of research and development and the threats to researchers’ intellectual property rights connected with it. By presenting an overview of subject literature, the author analyses the legal aspects of the cooperation between business and science. The process of argumentation: The article presents tools which can be used to protect intellectual property rights in such a way that economic success of universities and entrepreneurs is guaranteed without violating the rights of scientists directly involved in a particular study. Attention is drawn to common practices in which human capital must give way to business and marketing. The article indicates the key role of universities as owners of intellectual property rights – a party to agreements of the transfer of innovation and a representative of the rights of scientists. Research results: This article draws attention to the significance of the implementation of the results of scientific research. Due to differences in the interpretation of the term ‘technology transfer’, the author postulates replacing it with the term ‘innovation transfer’. Conclusions, innovations and recommendations: An increasing number of commercialized results of studies conducted by universities has become an important determinant of competitiveness of universities. Skillful management of the intellectual property rights registered for universities, which helps to effectively transfer innovation, seems particularly important.

Niestabilność prawa podatkowego jako czynnik ograniczający zaufanie podatników do systemu prawa

Author(s): Maciej Schmidt / Language(s): Polish Issue: 1/2018

In the Polish reality, changes in the law are common, and in the case of tax law, this phenomenon is almost widespread. This situation means that entrepreneurs and other taxpayers are not able to apply these regulations in a correct manner in practice. Changes to the law carried out in the form of frequent amendments to the existing provisions make reading and understanding of the content of law and regulations difficult. A random way of introducing changes results in a decrease in the quality of the law, and sometimes even its internal contradiction. This situation results in issuing tax law ruling by tax authorities, which in similar circumstances have diametrically different interpretations. This causes an increase in the number of claims in administrative courts. The article presents the above-mentioned factors as the reason for the limited confidence of taxpayers both in the legal system and tax authorities. The changes that took place in the recent period were analysed. These changes should lead to greater stability of regulations and consequently growing confidence.

Polityka gospodarcza jako czynnik kształtowania rozwiązań prawnych. Wpływ na regulacje celne w polskiej skarbowości od XVIII do XX wieku

Author(s): Piotr M. Pilarczyk / Language(s): Polish Issue: 1/2013

Since the end of the 18th century, the economic assumptions shaped plenty of regulations in force in various constitutional systems operating in Poland. A good example are customs regulations referring to international trade, being a significant element of economic (trade) policy. The development of customs has been a reflection of the established economic goals in the acts of law being introduced and remaining in force from the days of King Stanisław, via the solutions applied in the Duchy of Warsaw, Kingdom of Poland and its autonomy, the Second Republic and in the customs instruments used in planned economy.

Democratic legitimacy in common commercial policy of European Union – evolution of European Parliament’s role

Author(s): Małgorzata Czermińska / Language(s): English Issue: 44/2022

RESEARCH OBJECTIVE: This article aims to present the principles of decision-making, distribution of competences regarding the common commercial policy (CCP), with attention given to the evolution of European Parliament’s (EP) role and to identify actions taken by the EP in relation to the CCP. THE RESEARCH PROBLEM AND METHODS: Due to the Member States’ delegation of powers to the supranational level and decision-making procedures, allegations that there is no democratic legitimacy in the European Union are of particular relevance to the CCP. In this context, special importance is given to the role of the European Parliament and powers vested in it, especially over the past years. The article employs an analytical and descriptive method. THE PROCESS OF ARGUMENTATION: The first part presented decision-making principles for the EU’s common commercial policy. Next, the evolution of the European Parliament’s role in the shaping of the CCP was discussed. Finally, the last part gives attention to the EP’s actions in practice and attempts to assess what was a decisive factor behind the Parliament’s specific position. RESEARCH RESULTS: The Treaty of Lisbon increased the formal powers of the European Parliament with regard to the CCP, but at the same time, diminished the role of Member States’ national parliaments (which was due to the fact that the CCP coverage was extended and the scope of the EU’s exclusive competences was broadened). The research conducted has revealed that the EP is more and more often taking advantage of its position in the shaping of the EU commercial policy. CONCLUSIONS, INNOVATIONS, AND RECOMMENDATIONS: Due to the fact that the role of the European Parliament in the decision-making process has increased, the issue of a democracy deficit in the shaping of the CCP, which was raised in the pre Lisbon Treaty period, is currently becoming less formally legitimate.

PUBLIC PROCUREMENT IN SERBIA AS THE SPECIAL REGIME OF CONTRACT LAW

Author(s): Živorad Rašević,Danijela Despotović / Language(s): English Issue: 1/2023

The administrative and civil jurisprudence in Serbia and comparative legal systems do not concur on the nature of public procurement. While the literature on administrative law posits this emerging body of law into the public administrative law, many scholars of civil law in continental law systems subsume it under traditional law of obligations. This essay examines undefined systemic connections of the Public Procurement Act (PPA) with the law of obligations in the legal system of the Republic of Serbia. It suggests that the PPA norms, although do not explicitly refer to it, belong to a new special regime of contract law, which defining trait is the public personality of a procurement entity as one of the contracting parties. Therefore, it is proposed to consider rules of administrative decision-making on the contract awarding and its execution to be a new special regime of the contract law. Also, it is proposed to limit the superior position of the procurement entity in this relationship, for the sake of the preservation of basic civil law values.

Пулове в трамповото корабоплаване и правилата относно конкуренцията с оглед на чл. 101 от Договора за функционирането на Eвропейския съюз

Author(s): Svetlana Dimitrakieva,Christiana Atanasova,Ognyan Kostadinov / Language(s): Bulgarian Issue: 3s/2023

Tramp shipping operates in a highly competitive environment and is fundamentally considered a free trade economic model. Water transport ensures the supply of raw materials and the distribution of finished products in international trade. The main task for water transport is to ensure the reliability of supplies, at prices that are on the one hand profitable for carriers, and on the other hand, stimulate international trade. In this regard, carriers are taking various measures to improve supply. One of the measures that are in constant development is the organization of shipping. It is known that with good organization and cooperation in shipping, better results are achieved, which benefit everyone - carriers and consignors. Shipowners are in a constant process of renewing their fleet and organizing fleet management. The organizational forms are different, but some of them affect the application of the Treaty on the Functioning of the European Union. This publication examines checks in tramp shipping and their compliance given the Art. 101 of the Treaty on the Functioning of the European Union. The topic is under-researched and is of theoretical and practical interest.

Natural Law and the Defense of Freedom of Trade and Navigation in Hugo Grotius’ Mare Liberum (1609) with Regard to the Seizure of the Portuguese Carrack Santa Catarina by the Dutch during the Reign of Philip III of Spain (1603)

Author(s): Carlos Sardinha / Language(s): English Issue: 1/2023

The conception of a Christianity submitted to Papal Power, also indirectly, on every matter concerning the spiritual well-being of the Faithful and implying a lordship of the whole world including the regulation of the relations among Christian princes and between Christians and infidels, caused the Pope to decide on the recognition of the rights of the Portuguese Crown over the discovered lands and seas. Further, according to several commentators like Baldus (1327-1400) every State could under Civil Law (iure civili) occupy part of the sea, exercising sovereignty over it “as to jurisdiction and protection” (quoad jurisdictionem et protectionem). The Portuguese Crown enjoyed a right of quasi possessio over the whole of the maritime area of the Estado da Índia (in English, State of India). The Portuguese Crown forbade to all and every person of whatsoever estate and condition, including foreigners, to sail to the lands and seas of Guinea and India and all other Portuguese lands, seas and places conquered by Portugal using ships other than the Portuguese under penalty of death and asset forfeiture. Therefore, we can say that from the establishing of the Estado da Índia flowed the imposition of the system of mare clausum upon the Indian Ocean economy. On the other hand, Hugo Grotius’ Mare Liberum (1609) consists in a coherent refutation of the arguments put forward by the Portuguese to justify their claim to mare clausum. He stresses that no one can own the sea, no one can forbid another to sail without being guilty of wrong. Because of this, the Portuguese did not hold property over the East, they had no right to exclude the Dutch from sailing to the East Indies and do business with the Indians because this right belongs to all peoples. The Chapter 11 of Grotius’ work De Indis (that is, De Jure Praedae) helps us to see the legal controversy over the seizure of the Santa Catarina from the viewpoint of a continuous and evident violation of natural law perpetrated by the Portuguese. This violation of natural law justified Admiral Van Heemskerck’s initiative of punishing the inhuman economic and trade practices of the Portuguese with the aim of restoring the much-needed freedom of trade and navigation in the region.

Najnowsze kierunki zmian regulacyjnych w zakresie walut wirtualnych z perspektywy przeciwdziałania praniu pieniędzy i finansowaniu terroryzmu, z uwzględnieniem wpływu pandemii COVID-19 na wzrost obrotu bezgotówkowego

Author(s): Dariusz Gradzi / Language(s): Polish Issue: 25/2021

In recent years, nothing has contributed so much to the development and digital expansion of technology, including the field of cashless transactions, as the situation caused by the global COVID-19 pandemic. Increased traffic of electronic payments and virtual currencies may generate more interest in these areas from criminal groups. The number of fraudulent card transactions in the first half of 2020 increased by 11.4% compared to the second half of 2019. Among the new regulatory trends in AML/CTF in the field of virtual currencies, the Digital Finance Package should be distinguished. It consists of the Proposal for a Regulation of the European Parliament on markets in crypto-assets and amendments to the AML/CTF Act. The specificity and formalism of these rules, but also the related operating costs, may lead to a significant collapse in the virtual currencies market and the escape of investors and money to Asian markets. The current regulations are a manifestation of a total legal solution, which will not favour technological development.

ПРАКСА УСТАВНОГ СУДА БОСНЕ И ХЕРЦЕГОВИНЕ

Author(s): / Language(s): Serbian Issue: 38/2016

Challenges of Digital Economy

Author(s): Mária Sabayová,Karolína Červená / Language(s): English Issue: 3/2023

In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of the digital economy using the comparison, analysis, deduction and induction of existing definitions and characteristics of the concept of digital economy and the available data and information on the current state of the digital economy in the EU, as well as outlining the regulatory problems associated with it, with a vision of their possible solution.

Российский подоходный налог на фоне социально-политических событий 1917–1920-х гг.

Author(s): Olga Mihajlovna Morozova,Tatjana Igorevna Troshina / Language(s): Russian Issue: 43/2023

The introduction of income tax in Russia has a long history, but not all stages of this process have been covered in scholarly publications. Due to the low efficiency of the tax institutions of the post-revolutionary governments, their law-making activities and attempts to collect income tax in 1917–1921 remain under-researched. What little the Soviet and White governments had in common was their willingness to base their fiscal practices on the imperial legislation. The practice of application revealed differences. The Bolsheviks consistently developed the existing framework, trying to find forms of tax collection appropriate to the country’s situation despite a long phase of failure in their attempts. Not only the central authorities, but also the county councils and congresses were given greater freedom in rulemaking. In contrast to this experience, the opponents of the Soviet power, didn’t work out the contours of the emergency financial system. The decrees and orders of the White governments were only created to respond to inflationary processes. The construction of the peacetime tax system continued under the extraordinary conditions of economic crisis and famine. The Soviet government and the People’s Commissariat of Finance did not abandon the idea of the income tax, considering its presence a sign of maturity of the tax system and the guarantee of stability of revenue receipts in the budget. At the stage of the class struggle in the economic sphere in the 1920s, it was used as a tool to restrain the growth of bourgeois elements in trade and production. The introduction of this type of tax in the agricultural collective sector lasted for decades. Sporadic attempts to use it in the 1920s were unsuccessful. It was not until 1992 that it took the form of a personal income tax.

Eredmények és kudarcok a gazdatisztek jogállásukért és érdekképviseletük szabályozásáért folytatott küzdelmében a 20. század elejéig

Author(s): Zsuzsanna Kiss / Language(s): Hungarian Issue: 1/2022

This study examines certain elements of the institutional structure surrounding farm stewards in the late 19th and early 20th centuries, especially the ones affecting their struggles for representation. I’m presenting the arguments and conflicts of interest in the farm stewards’ fight for recognition in their own press, within their associations and in national conventions. The divide between trained, or certified stewards and the untrained, practical stewards slowly deepened ever since the middle of the 19th century and turned into an actual split in the group in the final decades of the century. The certified stewards aimed to achieve autonomy and market monopoly, citing their education and similarities to other, already recognised intellectual professions, which in their opinion placed them above their peers without formal training. This essay presents how the struggle for recognition was not only visible in the operation of these institutions but are recognisable in the statistical and normative sources of the era as well. At last, but not least, I’m examining the contents and conception of Article XXVII of 1900, which codified the legal status of farm stewards, using sources from the parliamentary committees preparing the article, and its debate in the House of Representatives. In this segment I’m also presenting how formal and certified education became the basis of market monopoly and recognition by the state in the case of farm stewards.

Considerations on the Persons that Can Determine the Manner of the Funeral in the Light of the ECHR Judgment from 23 May 2023 in the Case of Buhuceanu and Others vs. Romania

Author(s): Silviu-Dorin Șchiopu / Language(s): English Issue: 1/2023

Each person owes a death and someone has to take care of the funeral even when the deceased left some instructions. The same happens in the absence of an express option of the deceased. Starting from the current Romanian legislative solution for the latter situation, the present study aims to analyse the impact of the ECHR Judgment from 23 May 2023 in the Case of Buhuceanu and Others v. Romania on the national legal framework that governs the persons who can determine the manner of funeral in the absence of an express option of the deceased. This paper argues the need of legislative intervention in order to secure the same-sex couples’ right to respect for their private and family life by affording them the possibility of legal recognition and protection, including the right to determine the manner of the deceased spouse/partner’s funeral in the absence of an express option of the latter and the right to arrange the funeral, core rights relevant to a couple in a stable and committed relationship.

Адміністративні процедури у сфері господарської діяльності

Author(s): Oksana Shevchuk,Natalia Mentukh / Language(s): Ukrainian Issue: 163/2023

The relevance of the topic is due to the fact that the idea of establishing a free trade area and the single market of the European Union (hereinafter - the EU) between Ukraine and the EU countries in accordance with the Association Agreement with the EU and its Member States, as well as the strict fulfilment of obligations to ensure a zone of economic competition, aims at creating a competitive environment in which business entities enjoy equal competitive conditions and operate in accordance with the same generally accepted rules. The purpose of the study is to analyse various scientific approaches to understanding the administrative procedure, to define its features, and to determine the criteria for classifying the formation and development of administrative procedures in the field of economic activity. The methodological basis of the article is a set of methods and techniques of scientific cognition, both general scientific (logical, historical and legal, systemic analysis, etc.) and special (documentary analysis, comparative legal methods, etc.), which contributes to the achievement of the set goals, ensures a complete and comprehensive understanding of the research topic, scientific reliability and convincing results. The author identifies the characteristic features of administrative procedures: openness, focus on the realisation of public interests, consistent orderliness, normativity, discretion, etc. The criteria for classification of administrative procedures have also been the subject of debate, which eventually led to the development of a significant number of them. The author determines that the content of administrative procedures is the procedure for consideration and resolution of individual administrative cases by administrative authorities and local self-government bodies with a view to protecting the rights and legitimate interests, and also to fulfilling the statutory obligations of all subjects of legal relations. Based on the study, the author formulates conclusions and provides recommendations on the need to amend the Law of Ukraine "On Administrative Procedure" to regulate the mechanism of implementation of the principle of "tacit consent" in legal relations between public authorities and business entities. The introduction of the principle of tacit consent in practice should solve a number of problems in the area of issuing permits. The main ones are: reducing the real time spent by business entities on obtaining permits; limiting the opportunities for abuse by representatives of public authorities related to the delay in the timeframe for issuing pre-trial documents established by the current legislation; business entities avoid unjustified termination or suspension of business activities.

Sustainability, Distributive Justice, and Law: a Philosophical Inquiry Into the Compatibility of Environmental and Social Goals

Author(s): Alessandro Avagliano / Language(s): English Issue: 2/2023

This essay aims at addressing the legal philosophy’s uptake on whether environmental sustainability can be integrated with distributive justice. After an analysis of the European legal framework, where the notion of sustainable development has been built, concepts such as the veil of ignorance, the capability approach, and human flourishing will be examined, arguing that sustainability and distributive justice are necessarily linked, as mutually reinforcing goals to human development. However, a transformational change is still necessary in the way we think about sustainability, to work towards a direction that should be holistic and inclusive of the needs of both people and the planet.

ZAGROŻENIE SYSTEMU OBRONNEGO UKRAINY SPOWODOWANE ZDARZENIAMI KORUPCYJNYMI

Author(s): Jacek Bil / Language(s): Polish Issue: 2/2023

Ukraine, being the geopolitical pivot of Eurasia, is a particularly important actor in the international system, and in particular in regional security. The analysis of available data and media reports indicates that since gaining sovereignty, Ukraine has been influenced by oligarchs and agents of influence pursuing the goals of the Russian Federation who have penetrated and operate in Ukraine, both in security and defense structures. Ukraine's defense sector has been at the center of numerous corruption scandals in recent years. Procurement in the defense sector, which is a key element of building the defense system, is a particularly vulnerable area to corruption.

New Generation EU Agreements – The Basis for Future World Trade

Author(s): Ľubica Bajzíková,Daniela Nováčková,Lucia Paškrtová / Language(s): English Issue: 1/2024

International trade agreements contribute to the development of international trade and services. The European Union is currently modernizing the system and structure of international agreements related to international trade, investment and services. The aim of the scientific study is to clarify and identify the characteristic features of the agreements of new generation that are concluded between the European Union and non-EU member states. Based on the facts, we can confirm that trade policy supports, among others, values such as the protection of human rights, the protection of labor rights, the environment and the fight against climate change. Such an approach of the European Union to the liberalization of world trade through comprehensive trade agreements is also supported by the strategy of the European Commission „Trade for All”.

Comparative Study of the Regulatory Framework of Environmental Education and Geography and Economics in Bulgaria

Author(s): Tsanko Stefanov / Language(s): English Issue: 1/2023

The article presents a comparative analysis of the regulations of two academic subjects. These are environmental education and geography and economics. There are similarities, but also differences that need to be accounted for.

СИСТЕМА НА НАКАЗАНИЯТА В РИМСКОТО ПРАВО

Author(s): Silvia Stoyanova / Language(s): Bulgarian Issue: 1/2024

The article is devoted to the system of punishments in Roman law. Systematization of the most common and popular punishments. The Roman legal concept of punishment and one of the main principles in Roman law - Nullum crimen sine lege, nulla poena sine lege - are examined. Some basic criminal law institutes are also presented.

Invocarea secretului profesional în domeniul bancar. Solicitarea informațiilor de interes public. Obligația instituției publice de a răspunde în scris. Controlul asupra modului de formare, de administrare și de întrebuințare a resurselor financiare..

Author(s): Not Specified Author / Language(s): Romanian Issue: 1/2024

Cercetând natura informațiilor protejate prin secretul profesional în domeniul bancar nu rezultă, de plano, că intră în conținutul secretului bancar și modul în care Eximbank a respectat legea în ceea ce privește constituirea, administrarea și utilizarea fondurilor publice, însă o asemenea verificare nu poate fi efectuată în prezentul recurs, în lipsa unor apărări relevante și concrete ale intimatei-pârâte sub aspectul conținutului raportului de control și al anexelor acestuia, urmând ca în etapa executării obligației de comunicare a informațiilor de interes public solicitate, intimata-pârâtă să efectueze verificările prevăzute de art. 22 alin. (1) din H.G. nr. 123/2002 și să comunice, potrivit art. 22 alin.21 din H.G. nr. 123/2002, informațiile de interes public ce fac obiectul cererii nr. (...)/20.01.2022, după anonimizarea informațiilor exceptate, prevăzute la art. 12 din Legea nr. 544/2001, și a informațiilor protejate de secretul profesional în domeniul bancar potrivit art. 111 din O.U.G. nr. 99/2006.