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Supra-depreciere verde și leasing cu opțiune de cumpărare a navei: viziune practică
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Supra-depreciere verde și leasing cu opțiune de cumpărare a navei: viziune practică

Author(s): Guy Toulin / Language(s): Romanian Issue: 01/2023

The „green over-depreciation” mechanism defined by article 39 decies C of the French Code Général des Impôts (CG/) is a tax incentive aimed at encouraging the maritime sector to move towards an ecological transition by investing in low-carbon vessels. Before addressing the tax mechanism theoretically (Il.) and its practical im-plementation in the context of leasing with a purchase option (Ill.), this article outlines the origin and reasons for this incentive (1.). The need for such a mechanism wil1 be explained in a world f acing the increasing consequences of climate change (IV.).

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Content analysis of EU directives and regulations: legislative frameworks and consumer rights

Author(s): Alexandra Gheorghiu,Cosmin Ungureanu / Language(s): English Issue: 1/2024

This study analyses the European Union's regulatory frameworks on data protection and consumer rights. It examines landmark legislations such as the General Data Protection Regulation (GDPR), the Data Governance Act (DGA), and others that shape data privacy, digital content management, and consumer protection across the EU. Utilizing Iramuteq software for content analysis, it identifies thematic clusters and relationships within the texts, uncovering core concepts like digital service conformity, consumer rights, and the role of public data governance. Through cluster and factor analysis, the study reveals how these legal instruments collectively promote data security, innovation, and market fairness while ensuring consistent consumer protection and legal compliance throughout EU member states.

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Unlocking financial data

Author(s): Alexandru Chistruga / Language(s): English Issue: 1/2024

The current research will concentrate on a legislative proposal that is awaiting approval, namely the proposal for a regulation of the European Parliament and of the Council on a Framework for Financial Data Access. The proposed legislation seeks to establish rules governing the use, sharing, and access of certain categories of customer data in financial services, such as mortgage credit agreements, loans, investments in financial instruments, or pension rights. We understand the European Union's desire to establish a framework for access to financial data, especially since access to data would allow businesses to offer tailored products to customers based on the information they collect, but the regulation, at least in its current form, entails a number of obvious risks. For instance, investors specializing in recovering non-performing loans, also referred to as vulture funds, would obtain a plethora of information, facilitating the identification of debts suitable for effective enforcement. Therefore, the proposed regulation appears to be a lifeline for vulture funds, increasing their efficiency rather than eliminating them, even though, as we will show, their practices may be regarded as unethical.

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The impact of the Ukrainian-Russian war on European cybersecurity

Author(s): Andreea-Cosmina Foca / Language(s): English Issue: 1/2024

In recent years it has been observed that conflicts have changed in the context of globalization. The military strategies have been influenced by innovations in the field of communication and information technology, giving modern warfare a fresh boost. More specifically, the concept of military warfare experienced changes, as well as the military strategies, to reduce deaths and accomplish political and military objectives at minimal cost. In this sense, the Ukrainian-Russian war serves as the most recent example, where cyberspace was also used as a battleground. The fact that cyberattacks are used in coordination with conventional military attacks against the Ukrainian territories shows that they are an important component of the military strategy to win the war. At the same time, recent events have already shown us that as the conflict escalated, Russian cyberattacks also targeted European nations who openly backed the Ukrainian cause. The cyberspace has become a new battleground where states are not sufficiently prepared to prevent and stop such cyberattacks, especially as they become more complex. In this regard, the current paper analyses the parts of the literature review which describe to what extent the Ukrainian-Russian war affected European cybersecurity. This study also aims to highlight the dangers and vulnerabilities faced by European governments in this regard and provide specialized solutions for cyber security practitioners or policymakers. The main research question seeks to analyse to what extent the use of cyber-attacks in a Russian-Ukrainian war affects European cybersecurity.

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Considerații privind autorizarea și supravegherea activității de asigurare și reasigurare din România din perspectiva noilor competențe acordate Autorității de Supraveghere Financiară

Considerații privind autorizarea și supravegherea activității de asigurare și reasigurare din România din perspectiva noilor competențe acordate Autorității de Supraveghere Financiară

Author(s): Raluca Dinu / Language(s): Romanian Issue: 4/2024

At the same time, in accordance with Directive (EU) 2021/2118 of the European Parliament and of the Council of 24 November 2021 amending Directive 2009/103/EC relating to insurance against civil liability in respect of the use of motor vehicles, and the enforcement of the obligation to insure against such liability, member states must establish, authorize or designate a body having the role of making payments to third parties prejudiced by compulsory insurance of vehicles against civil liability, in case of insolvency or liquidation for any reason of the insurer that issued the compulsory insurance of vehicles against civil liability contract, body to negotiate the conclusion of agreements with similar bodies in other member states.

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On a verbal offence against religious feelings – commentary on the European Court of Human Rights’ judgement of 15 September 2022 in Rabczewska v. Poland

On a verbal offence against religious feelings – commentary on the European Court of Human Rights’ judgement of 15 September 2022 in Rabczewska v. Poland

Author(s): Lidia K. Jaskuła / Language(s): English Issue: 27/2024

In its judgement of 15 September 2022 in the case of Rabczewska v. Poland (App. No. 8257/13), the European Court of Human Rights (ECtHR) held that the conviction of a Polish singer for her statement made during a press interview – “It’s hard to believe in the writings of someone wasted from drinking wine and smoking some weed,” referring to the authors of the Bible – violated Article 10 of the Convention for the Protection of Human Rights and Fundamental Freedoms. The findings and conclusions presented by the ECtHR in this case significantly differ from those given by the domestic courts. Despite the shortcomings identified in this study, the ECtHR’s judgement deserves approval. This underscores that adjudication by the domestic courts under Article 196 of the Criminal Code, which penalises insulting religious feelings, cannot be divorced from the Convention’s standards. Moreover, the ECtHR’s judgement in Rabczewska v. Poland requires that domestic courts engage in thorough reflection on the essence of insulting religious feelings in light of the ECtHR’s rulings. Accordingly, a clear standard for ECtHR adjudication in cases involving freedom of expression and the protection of religious feelings is highly desirable. Therefore, the ECtHR should eliminate all deficiencies in argumentation, gaps and substantive errors from its justifications of judgements.

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Сравнителноправен анализ на продължителността на отпуските по майчинство и бащинство в Европейския съюз

Сравнителноправен анализ на продължителността на отпуските по майчинство и бащинство в Европейския съюз

Author(s): Larisa Todorova / Language(s): Bulgarian Issue: 16/2024

The right to maternity leave, paternity leave and parental leave is regulated in Council Directive 92/85/EEC of 19 October 1992 and Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019. The Member States of the European Union, in accordance with their national law, collective agreements or established practice, determine the rules for the implementation of the directives, provided that the minimum requirements and objectives set out in them are met. The comparative legal analysis of the duration of maternity, paternity and parental leave, as well as the way they are used in the Member States, allows for the adoption of established good practices. On this basis, proposals are made for the improvement of Bulgarian labor legislation in this area.

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7th ICLARS Conference "The Accommodation of Religion or Belief in the Public Sphere: Undeserved Privilege or Fundamental Right?", Notre Dame, Indiana, October 21–23, 2024

7th ICLARS Conference "The Accommodation of Religion or Belief in the Public Sphere: Undeserved Privilege or Fundamental Right?", Notre Dame, Indiana, October 21–23, 2024

Author(s): Vanja-Ivan Savić / Language(s): English Issue: 27/2024

7th ICLARS Conference The Accommodation of Religion or Belief in the Public Sphere: Undeserved Privilege or Fundamental Right?, Notre Dame University in Indiana, USA, October 21–23, 2024. The International Consortium for Law and Religion Studies (ICLARS) is one of the most important associations of legal scholars, legal practitioners and social scientists in the interdisciplinary field of law and religion.

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Implementation of EU Rules on Circular Economy in Romanian EEE Sector: Targets and Results

Author(s): Ionel Bostan / Language(s): English Issue: 1/2023

Our review is focused on the complex issue of circularity in the Electrical and Electronic Equipment (EEE) sector in Romania, taking into account the European regulatory framework and those pressing factors justified by the growing concerns for maintaining a clean environment and protecting public health. Emphasizing the issue of Waste Electrical and Electronic Equipment (WEEE) and the imperative of their inclusion in the circular economy, we compellingly highlight the most significant aspects of this theme, at both the European Union and Romanian levels. Special attention is given to the analysis of norms, practices, and outcomes regarding the management of WEEE at the national level, simultaneously highlighting the main problems and difficulties faced by the addressed field. Clearly, in the conclusion of the paper, we also make a series of proposals for improving the situation. Striving for a comprehensive treatment of the issue, we believe that the work can be of great value to researchers, industry professionals, decision-makers, legislators, as well as entrepreneurs who perceive the EEE/WEEE sector as one where profitable businesses can be conducted.

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DIHOTOMIJA I KOGNITIVNA KAUZATIVNOST DOSADAŠNJEG SISTEMA UPRAVNOG ODLUČIVANJA U BOSNI I HERCEGOVINI

DIHOTOMIJA I KOGNITIVNA KAUZATIVNOST DOSADAŠNJEG SISTEMA UPRAVNOG ODLUČIVANJA U BOSNI I HERCEGOVINI

Author(s): Mirzo Selimić / Language(s): Bosnian Issue: 2/2024

The philosophical concept originating in Germany, as developed by Max Weber, which emphasizes the most efficient realization of the rationalization of law and the functioning of the rule of law, is fully expressed through the phrase "rule of law and legal state.” This concept has been validated even in contexts where the typology of law and the diversity of legal and political systems provide a conceptual framework for analytically distinguishing between European and Anglo-Saxon law, which have emerged and evolved under different historical circumstances. The main characteristic of the emergence and development of public administration in the European Union is that it is not established through doctrinal or legislative means but primarily through the administrative-judicial practice of the European Court. Consequently, the literature emphasizes that the administrative law of the European Union develops primarily through case law. The developmental characteristic of the EU's administration relates to the broad categorization of EU community law into two groups of regulations: 1. The first group consists of regulations governing organizational and constitutional legal issues. By their nature, these norms are comparable to the norms of constitutional and administrative law within the domestic laws of member states. 2. The second group includes norms related to the establishment and functioning of the common and internal shield (loosely referred to as the commercial or trade law of the European Union).

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ZAŠTITA OD ONEČIŠĆENJA OKOLIŠA ŠTETNIM IMISIJAMA KROZ PRIZMU PRIMJENE KAZNENOPRAVNOG NAČELA SVRHOVITOSTI

ZAŠTITA OD ONEČIŠĆENJA OKOLIŠA ŠTETNIM IMISIJAMA KROZ PRIZMU PRIMJENE KAZNENOPRAVNOG NAČELA SVRHOVITOSTI

Author(s): Domagoj Rožac,Patricija Jankovič,Sašo Murtič / Language(s): Croatian Issue: 2/2024

The article compares provisions of the Noise Protection Act and the Act on Protection against Light Pollution (lex specialis) with the Environmental Protection Act (lex generalis) with regard to basic environmental protection concepts in connection with harmful light and noise immissions. Using deductive and inductive methods through the administrative principle of proportionality, the authors analyze how institutions establish and impose administrative measures. The authors linked this to the need to take timely action, use effective techniques and technologies, and ensure economic feasibility to protect the environment from pollution. This led to the identification of new forms of pollution and the need to align the conclusions with the Paris Agreement, culminating in the development of the "Creating a Climate Resilient Europe" strategy. The aim of the paper is to harmonize administrative protection principles against harmful light and noise immissions, highlighting the critical issue of insufficient measures to minimize the environmental impact of these sources. The following works of the author were used as a source in the preparation of the paper: Bačić, P., Bašić M., Zlatić, V. (2016), Borković, I. (2002), Đerđa (2016), Jurić and Mijatović(2022), Gavella et al. (2007), Gongeta et al. (2020) , Klarić and Vedriš (2009), Lončarić-Horvat (2003), Mihelčić and Marochini Zrinski (2018), Osrečak (2010),Proso, (2015), Radolović(2006), Rodin(2000), Rožac (2022), Sirotić (2006), Šikić and Ofak (2011), Vezmar Barlek(2017). The authors claim that the public law bodies charged with applying the procedural principles of proportionality and expediency do so arbitrarily, which leads to the recommendation to harmonize these procedural principles with the principles of substantive environmental protection in order to effectively prevent, reduce and ultimately minimize harmful noise and light immissions.

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Ku cyfryzacji usług publicznych – transformacja cyfrowa Unii Europejskiej

Ku cyfryzacji usług publicznych – transformacja cyfrowa Unii Europejskiej

Author(s): Renata Śliwa,Elżbieta Szczygieł,Joanna Stąporek / Language(s): Polish Issue: 10/2024

The article discusses how digital challenges are shaping the development of public services and creating new channels for distributing resources. The digital advancement of public services, along with the growing openness of administration through the internet, offers opportunities for improving civic awareness, transparency, and accountability of public actions.The goal of the article is to examine how the European Union is addressing these challenges related to information and communication technologies (ICT) and assess its progress. The analysis focuses on EU strategic documents, legal acts, and statistics.The European Union has made significant progress, particularly in areas like mobile broadband infrastructure and the number of e-government users between 2018 and 2023. Notably, Malta, Ireland, Finland, and Sweden have achieved high levels of advancement in areas such as digital services for citizens and entrepreneurs, as well as mobile-friendliness.

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Prezumția de nevinovăție în jurisdicțiile naționale și europene
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Prezumția de nevinovăție în jurisdicțiile naționale și europene

Author(s): Verginia Vedinas / Language(s): Romanian Issue: 03/2024

Book review - This year, at Universul Juridic Publishing House, the work with the above title by Mr. Constantin-Marius Arădan was published. It is based on the doctoral thesis with this name that he developed under the masterful scientific coordination of Professor Ioan Vida. Professor Ioan Vida is a very special personality through his contribution and significance for the legal world of our days. Both for legal doctrine and practice, we could say, at the highest level, if we mention among the legal occupations of the professor that of constitutional judge and president of the Constitutional Court of Romania.

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CONTEMPORARY PUBLIC EDUCATION POLICIES IN ROMANIA AND EUROPEAN UNION

Author(s): Mădălina-Elena Mihăilescu / Language(s): English Issue: 19/2023

This article aims to highlight what efforts have been made in the last two to three years both in Romania and in other European countries to reduce school dropout, in particular, - a phenomenon increasingly present in many European societies, what were the amounts invested in this regard and to what extent such investments have had practical effect.

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CONSIDERATIONS ON THE INITIATIVES TO REFORM THE
EUROPEAN INTERINSTITUTIONAL FRAMEWORK

CONSIDERATIONS ON THE INITIATIVES TO REFORM THE EUROPEAN INTERINSTITUTIONAL FRAMEWORK

Author(s): Mihaela-Adina Apostolache / Language(s): English Issue: 22/2024

The European Parliament is the one who initiated the reform process to strengthen its institutional role and capacity for action within the European decisionmaking mechanism. This will also have effects on the European interinstitutional framework in the period 2024-2029.

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NOUTĂŢI FISCALE
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NOUTĂŢI FISCALE

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 1/2024

In an interview published on the European Commission's website – Directorate-General for Taxation and Customs Union, representatives of the European administration explained the new measures in force from January 1, 2024, relevant in the fight against VAT fraud in online sales.

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JURISPRUDENȚA ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE C-264/96 Imperial Chemical Industries (ICI)
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JURISPRUDENȚA ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE C-264/96 Imperial Chemical Industries (ICI)

Author(s): Laura Lazăr / Language(s): Romanian Issue: 1/2024

The Imperial Chemical Industries plc. (ICI) vs. Kenneth Hall Colmer (1998) case‑law addresses the issue of limiting tax exemptions for multinational companies based on the location of their subsidiaries. ICI challenged UK tax legislation that refused to allow the deduction of a subsidiary’s losses from the company’s profits if the majority of subsidiaries were not based in the United Kingdom, considering it a restriction on the freedom of establishment, guaranteed by Articles 52 and 58 of the EC Treaty (now Articles 49 and 54 TFEU). The ECJ ruled that national legislation imposing such conditions is contrary to EU law, emphasizing that member states must respect the freedom of establishment and not impose discriminatory tax treatment based on the location of the corporate headquarters.

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THE EVOLUTION AND UNCERTAINTIES OF THE FIXED
ESTABLISHMENT CONCEPT

THE EVOLUTION AND UNCERTAINTIES OF THE FIXED ESTABLISHMENT CONCEPT

Author(s): Natalia Șvidchi / Language(s): English Issue: 26/2022

The following paper makes a radiography of the ``fixed establishment`` notion specific to the VAT field, by highlining the requirements that have been attached to this concept by the CJEU in its case-law, having regard also to the specifics of the cases. The analysis shows that the concept’s uncertainty has not been unveiled and, as it results from the working documents of the VAT Expert Group, despite the need of more clarity, it is highly improbably that actions in this regard shall be undertaken by positive measures. The reason is represented by the high factual dependence of this concept. This must be also the reason why, although over the time the CJEU seemed to attach some requirements to the content of this concept, the result of their application is not predictable. In the meantime, the taxable persons and the tax administrations have to face this uncertainty and argue their positions in courts of law. That should not be an effect of a harmonised tax using autonomous concepts. Unfortunately, at this stage, no one can provide clear cut answers on the existence of a fixed establishment; instead, the taxable persons probably must prepare a defence file, taking into consideration what is known until now in this regard.

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FRONTIERELE DE REGLEMENTARE ALE MĂRII NEGRE PRIN CARTOGRAFIA DREPTULUI UNIUNII EUROPENE ŞI A DREPTULUI INTERNAŢIONAL. UN STUDIU DE CAZ – STRATEGIA DE SECURITATE MARITIMĂ A ROMÂNIEI: UNDE, CÂND ŞI CUM?

Author(s): Cristina Elena Popa Tache / Language(s): Romanian Issue: 12/2024

The study deepens the research on the causal actions between international and national legal norms in shaping and regulating the maritime space around the Black Sea with a focus on the Maritime Security Strategy. By bringing into discussion specific aspects of the law of the sea and relevant national legislation, it attempts to identify these boundaries in terms of natural resources, navigation and regional security. The issue of (in)sufficiency of regulation vis-à-vis the development and use of technologies for surveillance of naval activities, intelligence gathering, data analysis and to enhance security capabilities is raised. The methodology used in this research is based on an inter- and multi-disciplinary approach from the perspective of relevant international documents and treaties, to which is added a careful look at known case law. The case study deals with the lack of a Maritime Security Strategy for Romania and Bulgaria. Particular emphasis is placed on the interpretation and application of how the compass of international law marks boundaries and responsibilities within the Black Sea. At the same time, the discussions converge towards reconciling differences in the interpretation and implementation of international rules and adapting them to the specific context of the littoral states, which is by no means an easy task, as history has shown. The findings contribute to a clearer understanding of the legal processes involved in the delimitation of regulations and their effects on regional and international cooperation.

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Конвенција о признавању и извршењу страних судских одлука у грађанским или трговачким стварима као интегрални дио правног поретка Европске уније

Конвенција о признавању и извршењу страних судских одлука у грађанским или трговачким стварима као интегрални дио правног поретка Европске уније

Author(s): Boris Tučić,Radmila Dragišić / Language(s): Bosnian,Croatian,Serbian Issue: 11/2024

The growth of cross-border trade and investments further affirmed the need to present the Convention on the Recognition and Enforcement of Foreign Judgments in Civil or Commercial Matters in July 2019 at the Hague Conference on Private International Law as a source of private international law focused on international judicial cooperation. The Convention does not deal with the jurisdiction to resolve disputes in cross-border matters and rules that determine the applicable law in such matters. This source of law was designed by the legal community over several decades in order to complete the common framework for the cross-border movement of judgments at a global level, and to provide the necessary support to national judicial systems for the resolution of disputes. It is a source of private international law which, where disputes are not settled by arbitration or mediation but by national courts, provides a degree of certainty in global trade relations outside regional organizations such as the European Union. In this article, applying selected scientific methods, in the introductory part we examine the origin of the Convention in question, while in the following part we reflect on the European Union’s approach to this source of law, examining its complementarity with the Brussels I bis Regulation in the regulated area, selected innovative solutions of the Convention and relations towards arbitration. Also, we refer to the status of the Convention in the European Union law. Finally, we present some concluding observations.

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