Documente cu caracter de recomandare adoptate de organizațiile internaționale prin prisma efectelor în raport cu obligațiile cu caracter imperativ ale statelor

Author(s): Aliona Cigulea / Language(s): Romanian Issue: 1/2024

The international normative system is one complex in which legal norms have a special role. Practice shows, despite the fact the violation cases number or non-compliance with international law norms are increasing, however states and other international actors try to justify their actions through arguments based on international law. But, such an approach can and should be seen as a recognition of the legal norms role and place within the international normative system. The international law evolution and codification process clearly demonstrates the approach by states to the gradual recognition of the international law supremacy in the process of regulating international relations. The 20th century second half was characterized by the “forceful” codification of international law, including thanks to the efforts undertaken by the International Law Commission empowered by the UN General Assembly with the noble function.

The European Single Market and the Impact of the Jurisdictional Reasoning of the Court of Justice of the European Union

Author(s): Mihail Poalelungi / Language(s): English Issue: 1/2024

The subject of this research is the impact of the Court of Justice of the European Union. The study reveals the multitude of areas in which the Court has been the catalyst of the evolution. The legal changes brought have both promoted fairness between European citizens and developed their fundamental rights. Although the European Union started from a purely economically oriented entity, it shows the translation of European visions and values into improved quality of life, as well as focusing on economic, social and political developments. The research shows the obstacles encountered by the Court and the imperfections of the decisions taken. However, it has to be recognized that even if the Court in some cases took on a risky assumption of competences and in other cases wanted to impose itself by unwillingly questioning the remaining sovereignty of the Member States, in the end the evolution is positive. The rulings of the Court of Justice of the European Union have generally had a positive effect both in the formation of today’s European Union and in the achieving objectives crystallized in this common European path of equity, prosperity and socio–economic development.

THE FRIENDSHIP TREATY BETWEEN THE REPUBLIC OF NORTH MACEDONIA WITH BULGARIA : CHALLENGES OF CONSTITUTIONAL CHANGES IN THE PROCESS OF INTEGRATION WITH THE EUROPEAN UNION

Author(s): Muhammed Izeti,Cengiz DESTAN / Language(s): English Issue: 21-22/2024

Developments between two or more states that happened in the past should not always be a point of reference in the progress of relations in the future of these first. With the declaration of Macedonia's independence, Bulgaria was among the first to recognize it as a state and helped the "growth" of Macedonia in the international arena. As eastern neighbors in terms of geography, Macedonia and Bulgaria have had a good time without violating each other's sovereignty and without presenting difficulties to each other. In 2017, this friendship was crowned with the friendship treaty between them, but at the moment that Macedonia changed its constitutional name to the Republic of North Macedonia in the hope of avoiding the biggest problem before joining the European Union, it felt too comfortable. Unexpectedly, the veto was used by Bulgaria, which imposed the inclusion of Bulgarians in the constitution as a condition for Macedonia. In this research paper, it is intended to elaborate and analyze what is the best way to solve the problem without harming the cultural, historical and existential identity of the two states. The main objective of this paper will be to provide hypotheses that will serve to avoid disagreements and remove "pebbles" from the road to the European Union membership of the Republic of North Macedonia.

Breakpoints in the Development of Modern Hungarian Matrimonial Property Law in European Context

Author(s): Eszter Cs. Herger / Language(s): English Issue: 2/2024

1952, 1986 and 2013 – Three breakpoints in the development of modern Hungarian matrimonial property law, generated to a greater extent by political changes and to a lesser extent by the needs of society. Within this timeframe, this paper examines what elements of traditional law have survived, how they have been shaped by legal policy changes, and how this process can be contextualised in European legal culture.

Тестът за пропорционалност – съдържание и последователност на преценката за съразмерност

Author(s): Tsvetan Sivkov / Language(s): English,Bulgarian Issue: 2/2024

This article examines the proportionality test as a system of formalized verifications of the necessity and justification of the use of government violence in restricting human rights. The article sets out the four elements of the proportionality test. The author points out that these elements are also stages of the check carried out in the proportionality test. The elements of the proportionality test are discussed in detail by the author. The proportionality test is presented as a methodology and system of criteria for this protection and for the actual observance of the established democratic standards.

Представителство на Европейския съюз в Организацията на обединените нации

Author(s): Marieta Rabohchiyska / Language(s): English,Bulgarian Issue: 2/2024

The European Union has always been a staunch supporter of the United Nations and cooperation between them covers all policy areas. The Union is not a member of the UN but it enjoys the special status of an ‘enhanced observer’ at the General Assembly. The purpose of this article is to analyse the principal means whereby EU representation is implemented at the United Nations. The present research is conducted on the basis of a review and systematisation of the most recent oral and written statements made by the EU at the UN with the main purpose of highlighting trends and analysing their significance for the EU’s representation at the UN and for the Union’s foreign policy practice.

PROMOTION AND PROTECTION OF HUMAN RIGHTS: INCLUSION OF PERSONS WITH DISABILITIES IN NORTH MACEDONIA

Author(s): Drenusha KAMBERI,Bajram KAMBERI,Hava REXHEPI / Language(s): English Issue: 21-22/2024

North Macedonia’s accession negotiations are conditioned by the country’s progress on fulfilling the Copenhagen criteria. Respect for human rights, defined as one of the founding values of European Union, it is associated with the fundamental political criteria for full membership for every candidate state. In the Progress Report for 2022, European Commission raised the concerns that North Macedonia had made “limited progress in improving the rights of persons with disabilities”. Considering that the country since its independence ratified several international treaties on human rights and assumed obligation not only to guarantee but also to protect the fundamental human rights, in this paper will be analyzed: the national legal framework on the protection of the fundamental rights of persons with disabilities, national strategies on the rights of persons with disabilities, and national policies on the integration of persons with disabilities. The purpose of this study it is to analyze the responsibilities and commitment of the state authorities in providing equal rights and opportunities for persons with disabilities, especially focusing on the access of women with disability to the labor market and access of children and young people with disability to education. The research it is in-depth analysis and guided by two research questions: What are the responsibilities of North Macedonia as a candidate country in promoting and enforcing the rights of persons with disabilities? What have done North Macedonia for social inclusion of persons with disabilities?

COMPARATIVE LEGAL ANALYSIS OF TAX MEASURES TAKEN IN CRISIS CONDITIONS

Author(s): Jordan Delev,Nazife JAKUPOVA DOMAZET / Language(s): English Issue: 21-22/2024

The world's economic and legal systems are facing a huge challenge to overcome the negative consequences imposed by recent social distortions. In 2020, what started as a health crisis quickly turned into an economic-social problem where an express response was required to ensure the functioning of social actors. This economic-social crisis was followed in a short period by new security crises with additional consequences on national systems. The response to the newly created conditions requires a multidisciplinary approach that will include measures of a health, economic, social, and security nature, adopted on the principles of legislation and expediency within the national legal systems. These measures have their own direct or indirect tax component. The purpose of this paper is to perform a legal analysis of the tax measures taken in the national systems. The scope of the research covers the member states and candidate countries for membership in the European Union. The focus is on the more recent crisis period, with particular emphasis on the COVID-19 period. The analysis primarily focuses on the legal element of the tax measures, the procedure of their implementation, and their legal nature. Also analyzed are the challenges that they have on the taxpayers and the administrative authority for their performance. The method of comparison in the paper is used to compare the similarities and differences between the tax measures in the different national systems and to detect the legal challenges imposed by the established crisis conditions. At the end, conclusions are given about the current situation and recommendations on how the establishment of tax systems should be in the future in crisis conditions.

Competitivitatea fiscală internațională din perspectiva impozitului pe profit la nivelul statelor membre OCDE

Author(s): Florentin-Gabriel Nanu / Language(s): Romanian Issue: 6/2023

This article examines the recognized OECD indicators of the effectiveness or ineffectiveness of direct corporate taxation regulation with particular reference to corporate tax, which is the main pillar of direct corporate taxation in OECD countries. Direct corporate taxation, i.e. corporate income tax, plays an essential role in the economic development of both countries and taxpayers. On the other hand, a lack of tax revenue can create a budgetary imbalance for the state and over‑taxation can lead to taxpayers’ inability to pay and/or continue the economic activity. For this reason, it is important to highlight the indicators that analyze tax competitiveness from the perspective of which a state can attract new taxpayers to increase budget revenue while taxpayers can direct their activity and/or tax policy to the state that allows them to reduce their tax compliance costs.

Ultimii pași în armonizarea impozitării produselor din tutun

Author(s): Carlos Carbajo Nogal / Language(s): English Issue: 6/2023

In this article, the author approaches the issue of fiscal harmonization in the field of indirect taxation and, more specifically, the harmonization of tobacco taxation. The proposed perspective deals with the recent developments in the field of tobacco taxation within the European Union, as new products are taxed and the mechanics of taxation change. The article provides an insight of the Commission work and future actions envisaged in this field.

REPERTORIUL DE JURISPRUDENȚĂ ÎN MATERIE FISCALĂ AL CURȚII DE JUSTIȚIE A UNIUNII EUROPENE NOIEMBRIE – DECEMBRIE 2023

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 6/2023

Hotărârea Curții din 23 noiembrie 2023, cauza C-532/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de C.A. Cluj (România), prin decizia din 3 iunie 2022, în procedura D.G.R.F.P. Cluj-Napoca, A.J.F.P. Cluj împotriva Westside Unicat SRL/ Hotărârea Curții din 16 noiembrie 2023, cauza C-391/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de Pécsi Törvényszék (Curtea din Pécs, Ungaria), prin decizia din 7 iunie 2022, în procedura Tüke Busz Közösségi Közlekedési Zrt. c. Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága/ Hotărârea Curții din 16 noiembrie 2023, cauza C-349/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) [Tribunalul Arbitral Fiscal (Centrul de Arbitraj Administrativ – CAAD, Portugalia)], prin decizia din 23 mai 2022, în procedura NM c. Autoridade Tributária e Aduaneira/ Hotărârea Curții din 21 decembrie 2023, cauza C-288/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de tribunal d’arrondissement de Luxembourg (Tribunalul Districtual din Luxemburg, Luxemburg), prin decizia din 26 aprilie 2022, în procedura TP c. Administration de l’enregistrement, des domaines et de la TVA/ Hotărârea Curții din 21 decembrie 2023, cauza C-96/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de Supremo Tribunal Administrativo (Curtea Administrativă Supremă, Portugalia), prin decizia din 12 ianuarie 2022, în procedura CDIL – Companhia de Distribuição Integral Logística Portugal S.A. c. Autoridade Tributária e Aduaneira/ Ordonanța Curții din 1 decembrie 2023, cauza C-574/22, având ca obiect o cerere de decizie preliminară formulată în temeiul art. 267 TFUE de Sofiyski gradski sad (Tribunalul orașului Sofia, Bulgaria), prin decizia din 12 iulie 2022, în procedura penală contra CI, VF, DY, cu participarea: Sofiyska gradska prokuratura/

P rawne i praktyczne aspekty dotyczące udostępniania i powierzania danych osobowych z uwzględnieniem regulacji turystycznych w czasie trwania pandemii COVID-19

Author(s): Stanisław Hady-Głowiak,Dominik Borek / Language(s): Polish Issue: 2/2024

The article presents issues related to the sharing of personal data, and to entrusting data fortheir processing, with particular emphasis on tourism regulations during the pandemic. The workaims to indicate practical solutions, and to distinguish between situations of entrusting data forprocessing, a contractor authorized to process them on the basis of a contract, and of sharingof personal data. In the latter case, the most important thing is to verify each time the legal basisauthorizing their sharing, and to keep a register of data sharing. In the case of the process ofentrusting personal data for processing, the administrator’s employees should verify the supplier interms of their use of appropriate technical and organizational measures to ensure compliance withthe law in the fi eld of personal data protection, and their possession of appropriate professionalknowledge as well as resources to implement the processing of the entrusted data. Here, thekey may be to obtain a declaration of confi dentiality, and a well-prepared self-assessmentquestionnaire (checklist) and analysis of the answers provided therein by the processor, beforeconcluding the agreement, as well as the preparation and analysis of the provisions of the personaldata processing entrustment agreement. In the context of tourism discussed here, it should beremembered that personal data were shared with tour operators, rather than entrusted, whichdoes not exclude the fact that they could use the services of processors.

Wspólnota lokalna, narodowa i europejska. Od dobra wspólnego po wspólne wartości Polaków – wnioski z badań socjologicznych

Author(s): Jolanta Arcimowicz,Beata Łaciak / Language(s): English,Polish Issue: 3-4/2024

In the sociological analyses of Polish society, concerning the period of the Polish People’s Republic and the early 1990s, it was written about the strong identification of Poles with only two communities – the family and the homeland. More than 30 years have passed since the political transformation, during which reforms were introduced to rebuild local communities, support the development of civil society and local community activities. With Poland’s entry into the structures of the European Union, the local community and national identity built anew after 1989, were joined by identification with and belonging to a supranational community – the European community (cultural and civilisational). This article is an attempt to answer the question, what does community look like in the awareness and everyday practice of contemporary Poles? The authors tried to investigate what Poles think about their presence in local, national and European communities, how they perceive their importance and evaluate their participation in them, and how they cooperate with each other by practicing community activities in their immediate surroundings.

Opinia prawna dotycząca kwestii, czy, a jeżeli tak, to w jaki sposób wymogi prawa Unii Europejskiej oraz Europejskiej Konwencji Praw Człowieka, w szczególności wyjaśnione i zastosowane w orzeczeniach Europejskiego Trybunału Praw Człowieka oraz Trybun

Author(s): Cezary Mik / Language(s): English,Polish Issue: 3-4/2024

The opinion analyses the impact of the law of the European Union and the European Convention on Human Rights on the actions of the Marshal of the Sejm with regard to the referral of an appeal against an order terminating a Member’s mandate to the Supreme Court. It is considered that the actions of the Marshal of the Sejm in this respect are of a technical nature and are not related to decision-making understood as acts of law application. The Marshal of the Sejm is obliged to refer the appeal to the Supreme Court and may not invoke the law of the European Union and the European Convention on Human Rights as a basis for the decision on which Chamber of the Supreme Court to refer the appeal to. The question of the termination of a Member’s mandate is not a matter covered by European Union law or the European Convention on Human Rights. Judgements of the Court of Justice of the European Union and the European Court of Human Rights do not constitute a direct basis for acts of law application undertaken by state authorities, but require implementation into Polish law. At the same time, rulings indicating irregularities in the staffing of courts, including the Supreme Court, to the extent that they are dysfunctional from the perspective of the effective operation of European Union law and the implementation of obligations arising from the European Convention on Human Rights, require executive action by the Council of Ministers as the body constitutionally responsible for conducting the state’s foreign policy, including taking action to implement the international obligations of the Republic of Poland.

Republika Włoska: Wyrok Trybunału Konstytucyjnego nr 131 z 2022 r. w przedmiocie zgodności z Konstytucją przepisów włoskiego prawa rodzinnego i praw pokrewnych dotyczących nadawania dzieciom nazwisk

Author(s): Łukasz Jan Berezowski / Language(s): English,Polish Issue: 3-4/2024

In this case, the Constitutional Court of the Italian Republic overturned the validity of the contested provisions of Italian family law, which prohibited parents from giving only the mother’s surname to their child, even if they both agreed to it. The Court declared these provisions unconstitutional not only because they did not allow the will of the parents to be respected, as argued by the common courts, but also because the challenged norm was based on the presumption prescribing the father’s surname as a distinctive feature, determining the family’s identity. Despite international obligations and previous rulings of the Court, which considered the automatic assignment the father’s surname to children to be outdated and incompatible with the principle of equality, there was a lack of intervention by the legislature in this regard. As a consequence, the Court invalidated the provision of the Civil Code, along with other related regulations implying the automatic assignment of the father’s surname to children. The amendment to the family law that is under way as a result of the Italian Court’s decision implicitly provides for the attribution of both parents’ surnames to children, unless the parents agree to give the child the surname of only one of them.

Romanae Rotae Tribunal, Decisiones seu Sententiae selectae inter eas quae anno 2017 prodierunt cura eiusdem Apostolici Tribunalis editae, vol. CIX

Author(s): Wojciech Góralski / Language(s): Polish Issue: 2/2024

Influenţa jurisprudenţei europene asupra cadrului autohton al măsurilor preventive

Author(s): Bogdan Trofin,Alexandru-Cristian Adochiței / Language(s): Romanian Issue: 3/2024

In judicial practice, criminal preventive measures attract attention that could be used for better purposes, moving away from their complementary role in per se criminal proceedings and deepening the sensitive border crack between private and societal interests. The current Code of Criminal Proceedure establish a series of criteria that must be observed by the judge, criteria developed over a decade of national jurisprudence and augmented by the supervision of the Council of Europe and European Union judicial institutions. The study hereby analyzes these criteria and follows up with a few reasonable conclusions, observing the balance between the fracture of contemporary jus puniendi: individual freedom and public security. The risk of automatic judicial sentencing regarding preventive measures is a concrete and current phenomenon exposing Romania to breaches of conventional rights. Obviously, these conclusions can be challenged using the same reasoning applied to judicial rulings: subjectivity, discretionary power and unpredictibility.

Principiul protecţiei încrederii legitime. Proiecţii în jurisprudenţa fiscală naţională

Author(s): Irina Galan / Language(s): Romanian Issue: 3/2024

This research aims to analyze the correlation between the EU principle of the protection of legitimate expectations and the national tax law. The purpose of this study is to identify the manner in which the principle of the protection of legitimate expectations is perceived in national law and its field of application. Starting from the EU origin of this principle of law, our purpose is to outline its incidence in national law, considering the case law of the courts in fiscal matters.

Mitior lex şi iluzia justei interpretări a atingerilor aduse intereselor financiare ale Uniunii Europene

Author(s): Laura Elena Ionașcu (căs. Postolache),Bianca-Maria Rusu (căs. Despa) / Language(s): Romanian Issue: 3/2024

This study aims to present an analysis over the effects of the prescription of criminal liability in cases concerning the offenses against the financial interests of the European Union, in light of the divergent interpretations outlined in national and European case law. In his quality as a protector of domestic law, as well as first magistrate in community law, the national judge is called upon to identify, through means of interpretation, a fair balance between the supremacy principle within European law and the internal standard of protection of fundamental rights. In order to prevent the establishment, through jurisprudential means and under the pretext of a legislative void, of a general standard of impunity, the latter risks decisively contributing to the erosion of the mitior lex principle. Within these limits, we inquire whether prescription further represents a real guarantee of the right to a fair trial.

Probele în procedura fiscală. Jurisprudenţa CJUE

Author(s): Maria-Eliza Galan / Language(s): Romanian Issue: 3/2024

This article aims to highlight the evidence administered in the fiscal procedure by reference to the jurisprudence of the Court of Justice of the European Union. Considering the directions drawn by the CJEU, we propose to analyze the key aspects in the matter of evidence with reference to the stage prior to the trial phase. The purpose of this research is represented by the importance of the perspective of the European court in this matter, taking into account the effect of the CJEU decisions in national law.