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Ewolucja instytucji koncesji w prawie polskim po 1988 roku

Author(s): Łukasz Ciołek,Justyna Przychodzień / Language(s): Polish Issue: 1/2015

The aim of the paper is to present the changes that have taken place in the scope of the freedom of economic activity from the passing of the Freedom of Economic Activity Act of 1988 till today. Economic freedom is the principle of legal order expressed in the Constitution and specified in legislation which determines the economic system of the state based on the principles of market economy. Thereby, the freedom of economic activity has received a formal recognition and constitutional protection. Any derogation from the legal regulation in this scope should be treated as an exception justified by important public interest. The freedom of economic activity should be perceived in relation to processes and categories of economic character. Its ensuring in 1988 in the Freedom of Economic Activity Act was the beginning of the systemic transformation taking place in the political and economic field.

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Od bezpieczeństwa do interwencjonizmu

Author(s): Maria Franczyk / Language(s): Polish Issue: 2/2015

The point of this article is to show the influence of the need for safety on the state of socio-economic system. This need, is depicted as the main motivation for undertaking joint actions by people or eves as reason for existence of countries. In the succeeding part of the article, actions of the country, as the institution constituted by the cooperating citizens, are portrayed and then judged from the effectiveness point of view.

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Юридическото образование в България и възможните форми на практическо обучение

Author(s): Anna Cholakova / Language(s): Bulgarian Issue: 4s/2024

After a short introduction about the legal education in Bulgaria the author presents and analyses through her personal experience two forms of practical legal education applied for more than a decade in the Legal Faculty of Burgas Free University: the circle on civil and trade law and the Annual National Students’ Competition for solving of civil law cases.

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Научно-образователен преглед на ускорения арбитраж в контекста на съвременните практики

Author(s): Emine Ilyaz / Language(s): Bulgarian Issue: 4s/2024

The length of trials before a national court and their high costs are two of the main reasons for the emergence of arbitration. Arbitration facilitates shorter and cheaper trials and enables the trial to be conducted by experts according to the will of the parties involved. This is why arbitration is extremely important in settling commercial disputes that can last for a long time. However, over time, due to the growing interest in arbitration and the nature of the disputes brought before arbitration, the processes began to take longer with high costs. To overcome this difficulty, the concept of fast-track arbitration with simplified procedures and fast conduct of the process emerged. This study will present a legal analysis of fast-track arbitration, advantages and disadvantages of expedited arbitration, will emphasize the distinctive properties of expedited arbitration, taking into account provisions in comparative law. Here, the perspective and general principles of expedited arbitration regulated by arbitral institutions in Europe, America and Asia will be explained in detail. Finally, the relationship between the general principles of arbitration and the suitability of fast track arbitration to those principles will be assessed.

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Independent Fiscal Institutions as a Part of European Traditions

Author(s): Maciej Serowaniec / Language(s): English Issue: 1/2024

Fiscal councils are independent public institutions aiming to promote the sustainability of public finances through various functions, such as assessing budgetary plans and their implementation or preparing budgetary and macroeconomic forecasts. Thus, synthesising the attempts made in the literature to define the concept of independent fiscal institutions, it should be emphasised that by providing an independent, impartial and objective assessment of fiscal policy and performance, they promote sound fiscal decisions and sustainable public finances. Independent fiscal institutions also reduce information asymmetries and promote transparency in public finances, thereby raising the reputation and electoral costs for governments that pursue imprudent policies or breach key commitments. As such, they can support contemporary states in addressing the tendency to increase spending and deficits. To better understand the contemporary factual and normative state of the analysed dissertation topic, it is worth tracing, even in some summary, the process of emergence and the directions of development and evolution of independent fiscal institutions. Although independent fiscal institutions are relatively new bodies in the political architecture of the vast majority of the EU Member States, a small group of countries pioneered the creation of these institutions. It is necessary to trace the systemic solutions that have determined the legal and constitutional status of fiscal institutions in recent decades in order to understand the factors that have led to their reassessment.

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FOREWORD

Author(s): / Language(s): English 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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Przedawnienie roszczeń w dyrektywie 2023/970 a ochrona prawa pracownika do równego wynagrodzenia

Author(s): Krzysztof Kurosz,Małgorzata Kurzynoga / Language(s): Polish Issue: 22/2024

The article presents the position that laws on limitation periods are an important element of effective protection of an employee’s right to equal pay. This should be seen in the broader context of the European legislator’s desire to make laws on equal treatment more effective and to close the pay gap. Directive 2023/970 emphasises the right to information, and this premise logically means that the beginning of the limitation period requires that the employee be aware of the infringement or that the employee can be reasonably expected, in the applicable circumstances, to be aware of the infringement. Article 21 of Directive 2023/970 provides, inter alia, that limitation periods may not begin until the claimant is aware of, or can reasonably be expected to be aware of, the infringement. This provision builds on the existing case-law of the CJEU. We argue that despite the adoption of a very similar rule in the case-law of the Supreme Court, Article 21(1) of Directive 2023/970 needs to be implemented verbatim into Polish law. This is due to structure-related doubts about the liability regime for breaches of the principle of equal treatment in employment relationships. We accept that it is contractual in nature, but this does not preclude the adoption of a subjective model for enforceability of claims, characteristic of a different tort liability regime. The reason for this is the protection of an employee. The article also argues that intertemporal problems associated with a possible optional extension of protection (the limitation period does not commence during the employment relationship) can be solved by applying the Civil Code of 23 April 1964 accordingly.

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Buletin fiscal

Author(s): Author Not Specified / Language(s): Romanian Issue: 6/2024

Emergency Ordinance No. 138/2024 regarding the amendment and completion of certain normative acts in the fiscal-budgetary field, as well as for the regulation of other measures ('E.O. No. 138/2024').

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Evoluții recente legislative privind e-TVA, e-Factura și e-Transport. Ce trebuie să știe companiile pentru 2025

Author(s): Sorin Biban / Language(s): Romanian Issue: 6/2024

Fiscal digitalization continues to be a strategic objective of the fiscal authorities in Romania, aiming to increase compliance and transparency, as well as to reduce tax evasion. In this context, three of the main systems implemented – e-VAT, e-Invoice, and e-Transport – have been recently updated through an emergency ordinance, which provides taxpayers with clarifications and, in some cases, additional adaptation periods. All the updates to the three digitalization systems were made through Emergency Ordinance No. 138/2024, published at the beginning of December in the Official Gazette. Among the most important updates are the postponement of sanctions for e-VAT and e-Transport by a few months, along with a series of changes related to the use of the e-Invoice system starting from January 1, 2025.

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Noile reguli de raportare financiară aduc mai multă predictibilitate și claritate pentru companii

Author(s): Filip Justin Cucu / Language(s): Romanian Issue: 6/2024

The financial reporting process in Romania is undergoing an important and welcome transformation, after the Government recently decided, through an emergency ordinance, to establish fixed deadlines for the submission of financial statements and annual accounting reports of companies. The new rules that standardize the annual financial reporting calendar eliminate past uncertainties and confusion in calculating deadlines and bring more predictability to companies, reducing the risks generated by the late submission of these annual reports.

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Munca prin intermediul platformelor digitale: într-un context european proaspăt reglementat, România vizează deja combaterea neconformări

Author(s): Claudia Sofianu,Anca Atanasiu,Dan Răuț / Language(s): Romanian Issue: 6/2024

The European Parliament and the Council of the European Union adopted on October 23, 2024, and published in the Official Journal of the European Union, European Directive 2024/2831 regarding the improvement of working conditions in platform work. The directive must be transposed by member states into domestic legislation within 2 years (i.e., by December 2, 2026). It remains to be seen whether these two years will be a sufficient grace period for those who own or use digital platforms to conduct careful analyses of the business model and existing framework, as well as to prepare and design the best measures to adapt to future legal regulations.

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Beneficiile certificării AEO în era digitalizării operațiunilor vamale

Author(s): Mihai Petre,Daniela Neagoe / Language(s): Romanian Issue: 6/2024

In the context of globalization and the increase in the volume of international trade, the efficiency and security of supply chains have become essential priorities for companies and customs authorities. Therefore, "Authorized Economic Operator" (AEO) certification becomes essential, offering numerous benefits for economic operators conducting their activities in Romania. The postponement of VAT payment at customs, if customs formalities are carried out through centralized national clearance, cash flow advantages, "at-home" customs clearance for exports, and the reduction of customs guarantees would be the major advantages of AEO certification. However, we are also talking about other advantages, such as the measure by which AEO certificate holders benefit from the postponement of sanctions related to reporting through the RO e-transport system until March 31, 2025.

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Controverse fiscale generate de O.G. nr. 16/2022 – regimul TVA aplicabil băuturilor pe bază de cafea și ceai

Author(s): Bogdan Blaj,Brigitta Kedves / Language(s): Romanian Issue: 6/2024

Within the evolving framework of Romania’s fiscal legislation, the amendments introduced by Government Ordinance no. 16/2022 mark a critical point in determining the taxable regime regarding VAT applicable to certain products or services. This article aims to highlight the main challenges arising from the unclear interpretations of the provisions of Article 291, paragraph (2), letters e) and k) of the Fiscal Code. Additionally, it addresses issues of legislative predictability and clarity that have led to controversies, exploring the determination of the applicable VAT rate for beverages based on coffee, tea, or maté. The article also discusses how the fundamental principle of in dubio contra fiscum can serve as an essential tool for ensuring a balance between the state’s fiscal interests and the protection of taxpayers’ rights.

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SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IANUARIE – FEBRUARIE 2024

Author(s): Alin Văsonan / Language(s): Romanian Issue: 1/2024

The case concerns a particular application of the article 19 of the Law on Administrative Proceedings No. 554/2004. The Supreme Court of Romania held that the purpose of the regulation issued by article 19 of Administrative Litigation Law No. 554/2004 is to provide, for the individuals who suffered a damage due to an unlawful administrative act, an action for damages, after a previous action for annulment was solved.  The court also upheld that, in the particular case when the taxpayer had to use the opportunity given by article 211 of the Code of Tax Procedure for cancelling the precautionary measures, the taxpayer has the right to claim damages for all the expenses made in order to substitute the precautionary measures with the warranties.

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TAXATION OF MULTINATIONAL ENTERPRISES OPERATING IN THE EUROPEAN UNION

Author(s): ADORA-IOANA PETCA / Language(s): English Issue: 2/2024

Despite generally operating as unified entities, Multinational Enterprises are not treated as single entities for tax purposes. This leads to income being taxed separately in each country an MNE operates in, giving rise to both challenges and unfair advantages for MNEs, specifically within the European Union, where there is both a desire for a single market, as well as one for maintaining sovereignty over corporate tax policies of each Member State. To address these challenges, the EU has attempted working on several reforms, including initiating the Common Consolidated Corporate Tax Base (CCCTB) and supporting the OECD’s BEPS Projects. The CCCTB aims to harmonize corporate taxation across the EU, simplifying tax calculations and reducing profit shifting. On the other hand, the OECD’s Two-Pillar Project addresses the tax challenges of digitalization and globalization by reallocating taxing rights to market jurisdictions and introducing a global minimum tax rate. This paper aims to analyse the successes and failures of these initiatives in order to explore potential solutions to create a fairer and more sustainable global tax system.

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TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 2/2024

The book is structured into three main parts: Part I – The Emergence and Expansion of Tax Havens; Part II – Tax Evasion: Scope, Causes, and Conflicts; Part III – Should We Fight Against Tax Evasion and Tax Havens? Each chapter has themes developed by an author on topics of interest structurally associated with the corresponding part of the global study.

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TIRESIAS’ GIFT OF FORESIGHT: DETECTING FIRMS IN DISTRESS

Author(s): Tudor RĂDULESCU,Cosmin Dariescu,Daniela Mardiros / Language(s): English Issue: 25 Special/2022

The 2020 pandemic has accelerated bankruptcy in economic sectors directly affected by the evolution of prices (the oil industry, transportation, entertainment, the car industry etc). Thus, the number of distressed businesses has grown. The current paper aims to answer the following legitimate questions: what are the methods to early detect distressed businesses, and what are the paths that one can use in order to warn them of imminent distress? According to the European Commission, a company is distressed if, in the absence of State intervention, it will shut down its short-term or middle-term operations. The use of a multitude of definitions for financial distress is explained through the failure to find a measure of enterprise decline. Each country uses different terms to describe insolvency. Still, a model is necessary to improve the accuracy of the prediction. Liquidity flows, profitability and the leverage effect are the most useful indicators to predict a business’ insolvency, along with: assessment of accounting documents, liquidity rates, changes in legislation etc. Certain steps have been taken to elaborate some innovative methods based on data and Artificial Intelligence. In the EU, there are three warning tendencies: the extra-judiciary tendency, the mixed tendency and the non-litigious judiciary tendency

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THE LEGAL CONSEQUENCES OF THE GOVERNMENT'S POLICY OF ATTRACTING FOREIGN INVESTORS BASED ON THE OMNIBUS LAW

Author(s): I Made Pria Dharsana,Indrasari KRESNADJAJA,I Gusti Agung Jordika KRESNADJAJA / Language(s): English Issue: 26/2022

Legal issues have arisen regarding the existence of an article that is quite controversial among law enforcers, economic, social and political, regarding the granting of a period of Management Rights over HGB and HP land which is granted within a period of 90 years as regulated in the Job Creation Act: Omnibus Law in Proglegnas so as to reduce the authority of the Land Bank then by the procedure for granting it is carried out through derivative regulations which will then be formed by Members of the Legislative Formation Commission in the DPR, this raises pros and cons over the issue of supremacist violations against foreign investment business entities that violate the decision of the Constitutional Court. because then the HGU or Right of Use on HPL land can be given an extension at once as well as the authority to cancel regional regulations through presidential regulations which have indirectly violated the constitutional obligations of the State and Government over agrarian resources in the country so that they are managed as much as possible for the prosperity of the people through the principle of the democratic pattern of the Indonesian economy, in the form of a business entity or cooperative with the spirit of gotong royong. because the setting at least does not refer to this principle. Besides that, there is also a violation of motives in the monopoly speculation of the land bank. To accommodate, manage and carry out transactions for buying and selling state lands, the Land Bank (BT) institution was formed. BT manages the lands claimed by the state as a result of the implementation of the domain verklaring above, and then they are designated as assets of the Land Bank in the form of HPL. Even though it is claimed to be a non-profit institution, in fact the source of its funding can come from third parties, including debts from foreign institutions. so that this gives the authority flexibility over the limits of state authority through the practice of conflicts of interest violating the elements of the provisions of the granting of management rights.

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Migratorni, strateški I ideološki aspekt povratka na selo u savremenoj Srbiji

Author(s): Lazar Barać,Anđelka Živojinović,Jelena Ćuković / Language(s): Serbian Issue: 2/2024

Returning to the countryside is a complex concept that we frequently encounter during fieldwork, and its presence is becoming increasingly pronounced in public discourse. This paper aims to map and contextualize the migratory, strategic and ideological aspects of returning to the countryside, since environmental migrations, caused by environmental degradation, often serve as a framework for considering rural areas as an alternative to urban life. In the context of the Republic of Serbia, the return to the countryside has been institutionalized through rural development policies designed for demographic renewal and the revitalization of villages. However, the various aspects of returning to the countryside cannot be reduced solely to economic or environmental factors. They are intertwined with ideological narratives that also play a significant role. These narratives depict the countryside as a bastion of „authentic” values. In this respect, rural areas are represented and instrumentalized within a broader discourse of a return to tradition and „nature”, standing in opposition to urbanization and modernization.

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Cota unică de impozitare în România: analiză comparativă și perspective juridice și fiscale

Author(s): Dragoș Mihail Mănescu / Language(s): Romanian Issue: 1/2025

The flat tax rate was introduced in Romania in 2005, representing a major change in the tax system. This article briefly analyzes the legislative framework, the economic impact, the advantages and challenges associated with the flat tax rate, comparing the Romanian tax regime with similar models in other European countries. It also attempts to provide a legal and economic perspective on the future of the tax system in Romania.

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