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Относно данъка добавена стойност като допустим разход в Република България при изпълнение на договори за безвъзмездна финансова помощ за проекти по оперативните програми на Република България, съфинансирани от сткруктурните фондове и Кохезионния фонд

Author(s): Rumen Manoev / Language(s): Bulgarian Issue: 1/2012

In the first place this article examines the institutional and legal framework for defining the expenses under the Operational programs of the Republic of Bulgaria as eligible, after which the author concentrates on the question whether the VAT is an eligible or ineligible expenditure under the contracts for grants for implementation of projects under the Operational programs. The prerequisites, which should be available for the VAT to be accepted as recoverable under the Decree № 26/2007 of the Council of Ministers, are indicated. The question for the legal regime of the irrecoverable VAT (respectively eligible expenditure for funding under the Operational programs) is examined as well. In conclusion, the author proposes in the process of preparing the new general and specialized regulations, which provide the legal basis of the various funds for financing, not only the already accumulated experience and practice to be taken into consideration but also the rules, which need a more detailed and clearer regulation and concern the VAT as an eligible or ineligible expenditure for financing by the Operational programs, to be improved.

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Езикът на нормативните актове - юридически и филологически аспекти

Author(s): Lyudmila Ivanova,Maria Yosifova / Language(s): Bulgarian Issue: 1/2014

The paper offers an outline of the characteristics of legal language in Bulgarian legislation documents. The necessity to focus on the linguistic traits of this kind of legal text stems from the importance of a particular subject matter which bridges the purely legal and purely linguistic bounds in an indispensable partnership aimed at the formulation of texts meeting two fundamental requirements: the specific logic of legislative texts and accessibility of information. The findings may be of interest to various addressees such as less experienced translators who lack the necessary legal background, as well as lawyers in need of cooperation with linguists for the formulation of legal texts, but also to journalists as an aid for the competent and responsible tackling of legal language.

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The Role of Physiocracy in the Birth of Human Rights

Author(s): Thérence Carvalho / Language(s): English Issue: 1/2020

The article supports Dan Edelstein’s claim that the origins of the conception of the French Declaration of the Rights of Man and of the Citizen may be seen in the political and legal philosophy of the physiocrats. Carvalho only regrets that Edelstein discussed some marginal figures of the movement, while ignoring the substantial contribution by its principal representatives. Le Trosne is one of those ignored, even though he was a lawyer and his writings are relevant to the question. Carvalho also regrets that Edelstein did not draw on some recent French works on intellectual history which helped to rehabilitate the physiocrats as political and legal theorists. The works of Anthony Mergey and Éric Gojosso are indispensable for this topic. Carvalho explores the role of the rights to freedom, property and security in physiocratic thought but also recalls the correlative duties. He approves of the thesis that physiocratic thought had an influence on the Declaration. Finally, Carvalho extends the geographical scope of the enquiry by a note on physiocratic achievements in the field of human rights with the examples of Poland and Sweden.

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Multidimensional and Equivocal: the Theoretical and Philosophical Issues of Legal Sanctions

Author(s): Anna Kociolek-Pęksa,Władysław Pęksa / Language(s): English Issue: 2/2017

The social order, and especially the legal order, is implemented and maintained by institutions whose actions are based on the application of various forms of legal constraint. A sanction in the law may take various forms, as diversified in content may be the legislative justifications for them. The article deals with reflection on sanctions. It begins with a linguistic note: “sanction” as a semantic category and a term from juristic language. Then in the theory of law as an element of the structure of the norm. Authors also point out that sanctions exist in normative systems other than the law and they start reasoning by citing the view that the most important goal of establishing sanctions is to prompt adequate motivation of the subjects to comply with the norm (legal or other). In the essential part of the article the authors refer the division and typology of sanctions and theirs construction. In the final and most important part of the article the classical point of view - quoted at the beginning - is confronted with the order of international law, which is sometimes recognized as as lex imperfecta – as the international public law (law of nations) hasn’t developed a system of institutionalized sanctions ensuring observance of its norms. The authors suggest that it is a mistake committed the most frequently by lawyers not expert in international public law unjustifiably and incorrectly transfer the apparatus of notions with precisely assigned significance straight from the theory of domestic (in this case, Polish) law into the sphere of research on public international law. For the international law is shaped as a decentralized structure, within which the question of the execution of behaviours complying with its principles and rules belong to the duties of the subjects of that law—members of international society. The effectiveness, efficiency and purposefulness of the law is not completely nor exclusively conditioned by the existence and type of legal constraint and the international law has not been deprived of the attribute of law. The only real thing is only that a sanction has not always been automatically and immediately applied in case of infringement of a legal duty, since launching a sanction may require a specific legal action on behalf of another entitled subject of international law

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Vybrané aspekty práva na spravodlivý proces a automatizácia rozhodovania

Author(s): Andrej Krištofík / Language(s): Slovak Issue: 24/2021

With a continuous advance of technological development, we can observe their gradual introduction into the legal proceedings and court rooms where they fulfil different judge supporting roles. The extent to which this role can be expanded is not only technological, but legal question as well. The basic legal framework for any advances in judicial decision making is set mostly by the right to a fair trial. This right is then the primary focus of the work, analysing the impact of automation on the timeliness of proceedings, and access to a court. With the analysis of im- partiality and bias this work introduces technical aspects of these issues, following up with the analysis of the right to a public hearing and the remaining collection of fair trial rights. In the last category, the right to a reasoned judgement is to focal point. Jointly, these aspects represent the right to a fair trial and any form of technological advancement in this field must be compliant with it.

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Синдромът на барон Мюнхаузен – клиничен случай на симулация или симптом на личностово разстройство, предизвикателство за съдебно-психологичната експертиза

Author(s): Silvia Kruvshkova / Language(s): Bulgarian Issue: 6/2021

The article presents the main aspects and challenges for the preparation of forensic psychological expert assessment of persons diagnosed with Bipolar Affective Disorder. Bipolar affective disorder is a recurrent chronic disorder that is characterized by fluctuations in mood and energy. It affects more than 1% of the world's population, regardless of nationality, ethnic origin or socio-economic status. This specific disorder is one of the main causes of impairment in the bio-psycho-social functioning of persons suffering from this diagnosis and their relatives. Differentiation of this disorder is difficult in clinical practice, as the onset is most often a depressive episode and there are sufficient clinical markers of unipolar depression. People with bipolar disorder are often misdiagnosed on initial presentation, most often with major depressive disorder. These patients may receive ineffective treatment, which in some cases actually worsens the outcome, either by causing manic or mixed conditions, or by raising mood. Accurate clinical evaluation by clinical and forensic specialists - psychiatrists and psychologists - must be exact in order to be able to distinguish bipolar disorder from other depressive states in order to prepare a forensic psychological examination.

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THE DETERMINANTS OF CONTEMPORARY LAW AND ORDER

Author(s): Yana Baryska,Tereziia Popovych / Language(s): English Issue: 2/2021

The research is devoted to the analysis of the essence of the shape determinants influencing the contemporary law and order. According to the authors, the following determinants influence the formation, development and state of law and order: the predominant basic values, the processes of constitutionalization and globalization, the ratio of political forces in the state during the period of its constituting, the legal culture of society, the level of economic development of the state, the social essence of the state. The paper establishes that the change of the socio-historical epoch causes the change of social ideals, a person’s goals and the goals of human society, and accordingly, the content of values, including the legal ones. The influence of constitutionalization on law and order is related to: the implementation of the basic values of state-organized society in the Fundamental Law, and then in the sectoral legislation; the formation of appropriate institutions that will ensure the realization of these values. It is also emphasized that under democracy the correlation of political forces is manifested through the political compromise of the elites. From the axiological point of view, legal culture is manifested through the commitment of the elite and the general public to certain values. Economic progress in different countries has inevitably led to the strengthening of constitutionalism. It is concluded that the above-mentioned factors are not stable, they change due to the dynamics of social reality. In addition, the constituting of law and order is influenced (with varying degrees of influence) not by individual factors, but by their totality. Reflecting social reality, a set of factors does not mechanically act as the sum of them – under certain conditions, the factors can both strengthen each other’s deterministic influence and weaken it through the effect of neutralization.

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POSSESSIO МЕЖДУ CORPUS И ANIMUS

Author(s): Paola Lambrini / Language(s): Bulgarian Issue: 1/2022

The term animus used by Roman jurists in the context of possessio does not denote a psychological element that must be added to the physical availability in order to have possession, but an integrative part of the possessory situation, which is needed in specific cases, particularly when the corpus, the material disposition, for one reason or another, is not completely feasible. Corpus and animus did not therefore indicate the structural elements of the possessio, but simply the parts of which the human being is made up, through which he can interact with things and have possession of them.

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ВОДНИТЕ СЕРВИТУТИ В РИМСКОТО ПРАВО

Author(s): Mario Fiorentini / Language(s): Bulgarian Issue: 1/2022

As part of a larger work "Struttura ed esercizio delle servitù d'acqua nell'esperienza giuridica romana", published in Quaderni del Dipartimento di Scienze Giuridiche, 8 (2003), the author presents the distinction between public and private waters and the discussion of the creation of water easements. The opinions of Roman jurists and the principles of determining the place from which the easement is constituted are presented, as well as their modification during the time of the Principate in relation to the needs of practice and the creation of new types of easements that require supplementing the concept of ius civile.

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THE PHILOSOPHICAL BASIS OF THE PRINCIPLE OF PROPORTIONALITY

Author(s): Marius Andreescu,Andra Nicoleta Puran / Language(s): English Issue: 2/2022

The proportionality is a general principle of law, signifying the ideas of balance, justice, responsibility and the needed adequate suiting of the measures adopted by the State to the situation in fact and to the purpose aimed by the law. The principle is expressly formulated in the European Union documents but also in the constitutions of other states. The normative or jurisprudential regulation of the principle explains the numerous preoccupations at scientific level to identify its dimensions. In this study, the principle of proportionality is analyzed from the perspective of the philosophy of the law, in order to try to identify its value dimensions that are to be found in the normative consecrations or in jurisprudence. The normative of jurisprudential dimension of proportionality, as a law principle has its content in the concepts and philosophical categories that make up the contents of the principle of proportionality, in the law philosophy’s main periods and currents. We consider that such a scientific attempt is useful, having into consideration the importance of this principle for the contemporary law. The principle of proportionality is an important guaranty in the observance of the human rights, mainly in situations in which their exercising is being restricted by the actions ordered by state’s authorities, being at the same time an important criterion to delimit the discretionary power from the power excess in the activity of state’s authority. In our opinion, only in the extent of our knowledge and understanding of the philosophical contents of this principle it is possible this one’s correct applying in jurisprudence. This study is aiming to be a pleading for the possibility and usefulness of law’s philosophy in this epoch dominated by juridical pragmatism and normativism.

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Durkheimowska interpretacja moralizmu prawa według Jonathana Haidta

Author(s): Maciej Juzaszek / Language(s): Polish Issue: 4/2022

In the article, I try to answer the question of whether Durkheimian utilitarianism, reconstructed on the basis of Jonathan Haidt’s idea, can justify the enforcement of morality by criminal law (i.e. whether it is an adequate theory of legal moralism). In the first part, I present what Durkheimian utilitarianism is and what its theses are, and in the second, using the interpretative key that Herbert Hart used in the debate with Patrick Devlin, I explain what moralistic position it is actually defending. Ultimately, I come to the conclusion that the main thesis of Durkheimian utilitarianism is the Hartian thesis on disintegration. However, the lack of an adequate empirical justification raises doubts as to whether it can constitute a satisfactory theory of the moral justification of criminalization.

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Referendum w sprawach o szczególnym znaczeniu dla państwa jako symboliczna instytucja prawna

Author(s): Marek Suska / Language(s): Polish Issue: 4/2022

The institution of a referendum on matters of particular importance to the state is disappointing for scholars because it does not fulfil its prima facie purpose – to enable citizens to make binding political decisions on the most important issues. This could lead to considering the referendum as an empty political promise and a useless institution. However, this would be inaccurate and premature. A referendum may potentially fulfil politically significant additional functions, such as giving special legitimization to certain political decisions or stimulating public debate. The aim of the article is to analyse the referendum on matters of particular importance to the state as a symbolic legal institution. The study was based on the observations presented in the literature on the phenomenon of symbolic legislation, applied appropriately to a selected fragment of the legal system, namely a single institution. A referendum on matters of particular importance to the state can therefore be perceived as an institution whose additional functions generally overshadow its prima facie purpose. At the same time, publicly declaring this prima facie purpose seems to affect the potential degree to which additional functions are implemented. For example, the impact on the public debate achieved by taking action to hold a referendum may be stronger if the public can be convinced that it is really about transferring a decision to the people. In conclusion, it is noticed that the implementation of the additional functions of the referendum in the legal system would probably not be possible in any other way than by making the referendum a symbolic institution. This does not mean, however, that the doctrine should accept every instance of using a referendum in order to perform one of its additional functions, and the ‘shame test’ described in the article may help in making an appropriate evaluation.

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Summary Issues of Cybercrime

Author(s): Mioara-Ketty Guiu / Language(s): English Issue: 02/2022

The present study notices that the definitions of cybercrimes raise big problems of hermeneutics. Such crimes were created starting from the premise that computer fraud is a suigeneris crime, which is not to be confused with any of the "crimes against patrimony"" (against "patrimonial rights"), because the latter crimes involve a "material contact" with the stolen object, while cybercrimes are committed "remotely" and, as a result, in their case, such "contact" is missing (does not exist). However, the author considers that this premise is false and that not all crimes against patrimony involve a material relationship with the stolen object. In her opinion, the contrary idea stemmed from the definition that majority civil doctrine gives to the notion of "possession", which is wrong. As Jhering noted, the concept of "possession" does not designate a "state of fact" consisting in the physical mastery of an object, but designates a set of prerogatives conferred by law on the holder of a patrimonial right, by virtue of which he/she may personally use an object or to derive material profit from it, attributing its use to another person. Also, the author considers that many of the cybercrimes disregard the principle of legality, as well as other principles of law, which reveals that the penal doctrine has not clarified its tasks yet.

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Euthanasia and Assisted Suicide. Pros and Cons regarding the Right to End Your Life with Dignity

Author(s): Maria-Magdalena Bârsan,G. Dragu / Language(s): English Issue: 1/2022

The theme of euthanasia and assisted suicide calls for certain moral issues, but also for some legal issues. The two procedures are similar; however there are divergent elements, namely the fact that, in the case of euthanasia, the medic is the one who performs the act of killing, whereas in the case of assisted suicide, the patient plays the active role. Opinions on this issue are divergent and there are endless talks regarding these procedures, as EU countries do not have common laws on this matter. However, we believe that the most important argument which supports the right of a person to decide when to end his/her life is based on the principle of dignity and individual autonomy.

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Ергенският данък в исторически план и възможности за въвеждането му в съвремието

Author(s): Marina Tsvetanova / Language(s): Bulgarian Issue: 2/2022

The article examines the establishment of the tax for unmarried and childless persons (bachelor tax) and its historical development during the four Bulgarian constitutions. The problems of the legislative process are being explored, as well as those of the compliance of the bachelor tax with the constitutional and tax provisions, with the principles and objectives of taxation, the fundamental rights and constitutional principles. The article discusses the possibility for the establishment of this tax in modern times.

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LAW, ECONOMY AND IDEOLOGY IN THE WESTERN DEMOCRACIES TODAY: A TYPICAL CARROT AND STICK INTERACTION

Author(s): Monica-Florentina Popa / Language(s): English Issue: 1/2022

The official anti-Covid-19 policies and the backlash they sparked from a substantial portion of the population in both the EU and USA might be seen as part of a long series of events which highlight a growing polarization amongst the citizens of the Western democracies today, along ideological fault lines, regarding the extent of the executive powers, the individual freedoms versus the common good, the environmental protection versus the economic realities etc. In part, this polarization arises, in our opinion, from the un balanced relationship between ideology, economy and law. The present paper endeavours to examine some facets of this relationship, presenting the current tensions between ideology, on one hand, and law and economy, on the other, as an example of a typical carrot and stick approach, which relegates the law to an ancillary, strictly technical role. To this purpose, several cases will be considered, such as the European Green Deal, the immigration (a common and hotly debated topic in the EU and USA today) and the anti-Covid vaccination policies. We will attempt to show that, far from being a mere avatar of a “stick” within the framework of the Western democracies, the law could and should offer solutions to the pervasive divisiveness in our society, by reevaluating concepts such as sovereignty and democratic representation, and in doing so, acting as a social glue, where economic incentives or ideological tenets are bound to fail.

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Pojęcie prawa w encyklice Rerum novarum

Author(s): Paweł T. Skoczykłoda,Natalia Wituła / Language(s): Polish Issue: 38/2022

In the encyclical Rerum Novarum, the notion of law was considered as a Marxian ideology that preached the end of the property of bourgeoisie and reflected on other political and social issues. The encyclical’s purpose was to object to the growing ideology of socialism which sought to abolish ownership. Pope Leon XIII gave voice to social tensions that were enhancing public dismay. Not only did he deny the Marxian demands, but he also proposed a set of new solutions. A standard of the Catholic Church is not to interrupt earthly life; however, when it comes to gross injustice or dynamic transitions, it is possible to give the clergy a voice. Pope has stated that social order is based on truth and justice. Law – understood as a natural component of human life – should be an expression of service of the government that leads society to wealth. The paper is divided into the following sections: a short presentation of how Marx was describing ownership, a demonstration of the Catholic Church’s responsibility for social teachings, and how Leon XIII described ownership in the light of natural law and why denying it is highly unjust, and teaching positive law should be understood properly. The paper concludes with a set of reflections on how the encyclical is still relevant today.

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Ethical and Legal Aspects of the Dispute Over the Legalization of Assisted Suicide in Italy in 2017-2022

Author(s): Andrzej Kobyliński / Language(s): English Issue: 1/2023

The main purpose of the study undertaken in this paper is a synthetic presentation of the major stages of the dispute over the legalization of assisted suicide in Italy as well as an analysis of selected ethical and legal aspects related to this issue. Assisted suicide is medical and administrative aid provided to a person who has decided to take their own life. It differs from direct euthanasia in the fact that the final act of taking one’s own life, involving deliberate administration of the necessary substances is performed entirely by the patient themself without interference of any third parties. In 2017, the institution of the living will was introduced in Italy, which allows to make a declaration of intent for potential future loss of consciousness and ability to make decisions regarding one’s treatment and saving one’s life. In 2019, the Constitutional Court obliged the parliament to draft a law regulating the termination of life on request. In March 2022, the relevant provisions were voted in the Chamber of Deputies. They were then forwarded to the Senate. Ultimately, this bill was not passed, due to the collapse of the government in July 2022 and the dissolution of the parliament. The conducted analyses showed that the Italian ethical and legal dispute regarding the legalization of assisted suicide is an important element of the contemporary global debate, concerning, among others, medical ethics, value and quality of human life, conscience clause, ethical aspects of suffering and death.

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