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Simple Reasons for Complex Issues of National vs. European Identity in the process of European Integration: Italian case

Author(s): Victoriia Vdovychenko / Language(s): English Issue: 4/2015

The creation of the European Union is one of the most important events of the twentieth century, which led to a radical change of political system in Europe. Of course, such a major reform was the result of a number of circumstances and factors. Having started to take shape long with the creation of the Community and the Union it is still essential to study integration process at the present stage. As a result, the contemporary process determining European collective identities is going through major changes as well. This paper is presenting the view of the Italian nation-state. It raises the question of Italy’s future, its interests as a nation as well as of its strategic and diplomatic ‘relative place in the world’. The discussion is concerned with the question whether the Europeanism will continue to be a priority of the Italian foreign policy paradigms in the times of the post-economic crisis period.

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Semnătura electronică în domeniul bancar. Onboarding online, o poveste de succes

Author(s): Larisa Capisizu / Language(s): Romanian Issue: 2/2024

The article analyzes the current legal framework on electronic signatures, presenting the types of electronic signatures and their legal effects according to their type. The article also analyzes the impact of the use of e-signatures within the banking industry, which has transformed customer relationship management and facilitated online onboarding processes. Online onboarding of new customers is a success story of digitization in banking both in terms of improved customer experience and streamlining bank operations.

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Role parlamentních komor při schvalování klimatické politiky Evropské unie (příklad aplikace článku 10b Ústavy)

Author(s): Jindřiška Syllová / Language(s): Czech Issue: 1/2025

The article deals with the fulfilment of the intention of the euro-amendment to the Constitution, which required that the chambers of the parliament be informed and be able to participate in the affairs of the European Union in 2001. The intention is demonstrated by an example – how the Chamber of Deputies participated in the EU’s green policy during the last 20 years.

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České soudy ve vleku unijního práva a judikatury SDEU při přezkumu zajištění cizinců: vázanost žalobními body a ochrana zranitelných osob

Author(s): Hoang Nguyen,Eliška Mainclová / Language(s): Czech Issue: 1/2025

This article investigates the interaction between European Union (EU) law and Czech national practices within two closely related areas, specifically focusing on the involvement of vulnerable individuals within the Czech administrative judiciary. The first part of the text centers on the judicial review of the detention of foreign nationals, particularly in light of the Court of Justice of the European Union (CJEU) ruling in Staatssecretaris van Justitie en Veiligheid. The authors critically examine how the requirement for a general review of legality, as mandated by the CJEU, aligns with the practices of the Czech administrative judiciary and how Czech courts should implement this standard of the review. The second part of the text addresses the treatment of foreign nationals identified as vulnerable under EU law. The authors emphasize the importance of recognizing vulnerable status and provide an evaluation of the procedures and practices of Czech administrative authorities and courts in this context. They assess whether these institutions effectively and promptly identify vulnerable individuals and ensure that their treatment while detained adheres to the standards of dignity and respect prescribed by EU law.

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Financial and Legal Implications of the Development of Electromobility for the National State Budget

Author(s): Marie Karfíková,Tomáš Šipoš / Language(s): English Issue: 1/2025

This article focuses on the analysis of the impacts of the development of electromobility on national state budget revenues. In the first part, it provides a brief overview of alternative fuels and the current stage of electromobility development. The next part elaborates the legal framework of electricity taxation from the perspective of European legislation and national legislation of the Slovak Republic. In order to provide a comprehensive view of the impact of the development of electromobility on the state budget, part of this thesis is also devoted to a comparison of the Slovak national legislation and the Czech national legislation on the taxation of electricity consumption. The final part will assess the identified financial and legal impacts of the development of electromobility on public finances and makes a proposal of de lege ferenda.

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LE PILORI FISCAL HONGROIS À L’ÉPREUVE DU DROIT AU RESPECT DE LA VIE PRIVÉE : COMMENTAIRE DE L’ARRÊT L.B. c. HONGRIE

Author(s): Paul Aubin / Language(s): French Issue: 36/2024

This study provides an analysis of the judgment of the European Court of Human Rights against Hungary, in which it was found that the right to private life had been violated because of publishing of personal data of defaulting taxpayers on the website of the tax administration. The author reports on the review carried out by the European judges, who confirm, on the one hand, the existence of a national margin of appreciation, but on the other hand, carry out a questionable review of the quality of the parliamentary examination of the law providing for the measure in question in order to conclude that there has been a violation of Article 8.

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LES ÉLECTIONS LÉGISLATIVES DE 2023 ET LA FORMATION D’UN NOUVEAU GOUVERNEMENT POLONAIS

Author(s): Katarzyna Kubuj / Language(s): French Issue: 35/2024

The author discusses the challenge to the parliamentary majority enjoyed by the “Law and Justice” party (PiS) in Poland and the cohabitation established by the legislative elections of 15 October 2023. This article aims to analyse, given the high rate of electoral participation, the elements which undermined the power of this party, in particular the dialogue between national and European jurisdictions, the confrontation with the European institutions and the attacks on the Rule of law.

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CHRONIQUE DE L’EST

Author(s): Laurent Léothier / Language(s): French Issue: 23/2021

Chronicle of the East: Central Asia; Balkans; Baltic States; Caucasus; Central Europe; Eastern Europe; European Union.

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LA PRISE EN COMPTE DE LA JURISPRUDENCE DE LA COUR EUROPÉENNE DES DROITS DE L’HOMME PAR LA COUR CONSTITUTIONNELLE DE LA FÉDÉRATION DE RUSSIE

Author(s): Sophia TIKHOMIROVA / Language(s): French Issue: 21/2020

En juillet 1989, Mikhaïl Gorbatchev, Secrétaire général du Comité central du Parti communiste de l’Union soviétique, déclarait devant l’Assemblée parlementaire du Conseil de l’Europe que «la maison européenne commune est une communauté de droit». Son discours historique reflétait la volonté commune des États européens d’affermir la paix et la stabilité. La disparition de l’Union des républiques socialistes soviétiques (ci-après URSS) en 1991 a marqué la fin de la division de l’Europe, offrant enfin une chance aux États de ce continent de s’unir dans le but de créer «un vaste espace de sécurité démocratique». La communauté européenne a réellement pris corps par l’adhésion des nouveaux États indépendants au système de la Convention de sauvegarde des droits de l’homme et des libertés fondamentales adoptée le 4 novembre 1950 à Rome (ciaprès Convention). En rejoignant le Conseil de l’Europe, les États contractants ont non seulement reconnu le principe de la prééminence du droit, mais ils ont surtout offert à leurs citoyens une protection effective de leurs droits fondamentaux, participant de ce fait à l’indivisibilité et à l’universalité des droits de l’homme.

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Personal Data Protection in the Digitalization Process of the Public Administration

Author(s): Andreea Buruiană (m. Rusu) / Language(s): English Issue: 2/2024

Regulation (EU) 2016/679 on the safeguarding of personal data and the free flow of such information, applies not only to organizations in the digital sector but also to public authorities, which must comply with it. Currently, the flow of data between public authorities is continuously increasing, presenting new challenges in managing this data. One of the main difficulties faced by public authorities is the inability to store and process large amounts of data, which leads them to collaborate with private companies. While it is possible that the data is protected, there is no guarantee that the measures taken by private companies are sufficient to ensure complete protection.

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Impact of the EU's Artificial Intelligence Regulation on Workers

Author(s): Alexandru Popa,Liana-Teodora Pascariu / Language(s): English Issue: 2/2024

In the context of the unprecedented development of the field of artificial intelligence, the European Union's concern to regulate the field seems not only natural, but even necessary. On March 13, 2024, the European Parliament adopted a historic piece of legislation, the Artificial Intelligence Regulation, a step that marks a significant milestone in ensuring the fundamental rights of citizens. The Regulation, the first law on artificial intelligence at international level, aims to ensure that AI systems are safe, trustworthy and ethical, with the potential for responsible use. This paper analyzes the provisions of the Regulation in terms of AI-related risks, discrimination, liability loopholes and the innovation side of the Regulation in terms of workers' rights. The Regulation was intended to ensure that AI systems are developed and used in a responsible way, with the intention to look at fundamental rights, with a focus on workers' rights. Certainly, the Regulation will have a significant impact on workers, influencing various aspects of employment relations, because artificial intelligence is used for workforce management, recruitment optimization, digital surveillance or data protection, non-discrimination, health and safety at work, and it is important to identify the line between compliance and privacy.

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Major External Public Audit Topics: Combating the Effects of Climate Change on Soil

Author(s): Ionel Bostan / Language(s): English Issue: 2/2024

This paper addresses a very important topic of external public audit in the context of soil protection and the impact of climate change, highlighting its (audit's) significance in the efficient management of natural resources. The analysis revealed a significant impact of climate change on soil health, including issues such as erosion, salinization, and loss of fertility, which underscores the urgent need to implement effective protection and conservation measures. In this context, external public audit, conducted by the Court of Accounts of Romania (and those of other EU states) and the European Court of Auditors, plays a major role in assessing the European Commission's efforts aimed at combating emerging negative effects, thereby contributing to increased transparency and accountability in the use of public funds. The paper reveals that audit activities face major challenges—limited resources, lack of complete data, etc.—and thus recommendations have been made to improve the efficiency of environmental audits.

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„Pieniądze za praworządność”. Rozporządzenie w sprawie warunkowości w praktyce – wybrane zagadnienia

Author(s): Tomasz Dubowski / Language(s): Polish Issue: 51 (5)/2024

Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on the general system of conditionality to protect the Union budget entered into force in January 2021. It essentially aims to establish the mechanisms necessary to protect the Union budget in the event of violations of the rule of law in the Member States. As such, it becomes, in simple terms, an instrument that makes the transfer of EU funds conditional on member states’ respect for the rule of law. The main aim of this study was to assess the application of the conditionality regulation in practice from the point of view of the protection of the rule of law and its role in this regard. The considerations presented are aimed at determining whether the practical implementation of the regulation on conditionality confirms its “usefulness” for strengthening the rule of law in the Union’s member states. The analyses undertaken should thus – with reference to the leitmotif of the Volume – make it possible to determine to what extent “EU money”, within the framework of the procedures established by the Regulation, effectively strengthens the rule of law by motivating member states to behave in a certain way. In this context, the dogmatic-legal method (combined with a case study) was made the leading research method. At the same time, the article was divided into three parts, including the presentation of the genesis and analysis of the purpose and main objectives of the regulation in the context of protecting the rule of law, cases of its practical application, and the effects of the implementation of the regulation, along with their evaluation. The analyses conducted led to the following main conclusions:– the conditionality regulation is an instrument that protects the budget and financial interests of the European Union – as such, however, it protects them from violations of the rule of law, and in this light, respect for the rule of law becomes the basis and prerequisite for effective implementation of the EU budget in accordance with the principle of sound financial management;– the regulation provides relatively clear criteria for the implementation of the budget protection procedure and a relatively clear procedure for the application of protection measures;– it can be concluded that the conditionality mechanism provided for in the regulation, when applied consistently and rigorously, is likely to strengthen the rule of law in EU member states – the case under review seems to confirm this thesis.

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“Money and the rule of law.” Regulation in practice – selected issues

Author(s): Tomasz Dubowski / Language(s): English Issue: 51 (5)/2024

Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget entered into force in January 2021. It seeks to establish mechanisms necessary to protect the Union budget in the event of breaches of the rule of law in the Member States. In simple terms, the Regulation thus becomes an instrument making the transfer of EU funds conditional on Member States’ respect for the rule of law. The aim of this study is to assess the application of the Regulation in practice from the point of view of the protection of the rule of law and its role in this respect. The discussion aims to determine whether the implementation of the Conditionality Regulation confirms its “usefulness” for strengthening the rule of law in the EU Member States. This analysis should thus allow us to determine to what extent the “EU money”, in the framework of the procedures established by the Regulation, effectively strengthens the rule of law by motivating Member States to certain behaviours. In this light, the investigation of the law in force is used as the main research method herein. The article is divided into three parts covering the origin and the analysis of the purpose and main assumptions of the Regulation in the context of the protection of the rule of law, cases of its practical application and the effects of the implementation of the Regulation together with their assessment. The analysis has led to the following main conclusions:1. The Conditionality Regulation is an instrument that protects the budget and financial interests of the European Union – as such it protects them against violations of the rule of law and, in this light, respect for the rule of law becomes the basis and necessary condition for the effective implementation of the EU budget in accordance with the principle of sound financial management.2. The Regulation provides for relatively clear conditions and criteria for implementing the budgetary protection procedure and a relatively clear procedure for applying safeguard measure.3. The conditionality mechanism provided for in the Regulation, with its consistent and rigorous application, has a chance to strengthen the rule of law in the EU Member States – the case under discussion seems to confirm this thesis.

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THE LEGAL ASPECTS OF THE DIGITAL CURRENCIES CIRCULATION IN RUSSIA

Author(s): Aleksei V. Sereda / Language(s): English Issue: 4 (2)/2024

This article focuses on examining the legal regulation of digital currency circulation inthe Russian Federation. The author studies the main provisions of the Federal Law of July 31, 2020No. 259-FZ “On Digital Financial Assets, Digital Currency and on Amendments to Certain LegislativeActs of the Russian Federation”, which enshrines the normative definition of the concept and thebasic principles of digital currency circulation in the Russian Federation. Specific types of transactionswhere the use of digital currency is permitted are identified, and the introduction of the digitalruble, a national digital currency issued by the central bank, which is intended to play a significantrole in settlements is defined. The article concludes that the existing conceptual framework containscertain contradictions and suggests that the terms “private digital currencies” and “public digitalcurrencies” should be formally defined and established in legislation.

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ИЗИСКВАНИЯ КЪМ ИСКАНЕТО ОТ СЪД ДО КОНСТИТУЦИОННИЯ СЪД ПО ЧЛ. 150, АЛ. 2 ОТ КОНСТИТУЦИЯТА

Author(s): Atanas Semov / Language(s): Bulgarian Issue: 1/2024

През декември 2023 г. в чл. 150, ал. 2 от Конституцията (КРБ) бе уредена въз- можност всеки съд да сезира Конституционния съд (КС). За по-малко от 6 месеца (към 15 юни 2024 г.) в Конституционния съд (КС) постъпиха общо 8 искания от съдилища, различни от ВКС/ВАС, повечето от които бяха отклонени1, основно поради неспазване на изискването на чл. 18, ал. 3 от Пра- вилника за организация на дейността на КС (ПОДКС)2: искането да съдържа „аргу- ментирана преценка на приложимото право, включително относно последиците от действието на правото на Европейския съюз, когато оспорената разпоредба или акт е в приложното му поле”. Поради това имат много голяма практическа важност въпросите какво е длъ- жен да направи съдът ipso jure по всяко дело, преди, а и за да може, да сезира КС, и в частност в какво се изразяват изискванията за аргументирана преценка на приложимото право (Първа част) и за аргументирана преценка относно после- диците от действието на правото на ЕС (Втора и Трета част).

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SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ
IULIE – AUGUST 2024

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SINTEZĂ DE JURISPRUDENȚĂ FISCALĂ NAȚIONALĂ IULIE – AUGUST 2024

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 4/2024

In the past two years, Romanian courts have been repeatedly asked to rule whether waste collectors are obliged by law to withhold a 10% income tax from the amounts they pay to various natural persons selling such waste. In yet another case, the Alba Tribunal ruled the legal framework is insufficient to determine such an obligation and, therefore, such income shall not be taxed. The judgement reported here also sheds light on the fact that waste collectors cannot act as police officers to invalidate declarations of taxpayers that waste is a personal asset sold with no obligation to tax. / In a highly debatable judgment, Timișoara Court of Appeal refused to grant judicial protection to a taxpayer that relied on favourable case‑law of the Court of Justice of the European Union, favourable judicial practice (at a nearby Court of Appeal) and favourable administrative practice. Such a refusal seems to be contrary both to the purpose of art. 14 of Law no. 554/2004 and to the principle of priority of EU law.

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JURISPRUDENȚĂ FISCALĂ ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE - Cauza 112/84, Humblot

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JURISPRUDENȚĂ FISCALĂ ISTORICĂ A CURȚII DE JUSTIȚIE A UNIUNII EUROPENE - Cauza 112/84, Humblot

Author(s): Laura Lazăr / Language(s): Romanian Issue: 4/2024

The Humblot case‑law represents a landmark decision in the field of European Tax Law, addressing the issue of indirect discrimination in national taxation systems. The Court of Justice ruled that the French tax system, which imposed a disproportionately high fixed tax on vehicles, exceeding a certain fiscal horsepower threshold, violated Article 95 of the EEC Treaty (now Article 110 TFEU). Although the system appeared neutral, it disproportionately affected imported vehicles, creating a protective effect for domestic products. This case underscores the principles of fiscal neutrality and non‑discrimination within the EU’s internal market. It also highlights the balance between national fiscal autonomy and the obligations imposed by EU law. The judgment continues to serve as a key precedent for ensuring fair competition and harmonized interpretation of fiscal measures across the Union.

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ОБЩАТА ПОЛИТИКА В ОБЛАСТТА НА РИБАРСТВОТО НА ЕВРОПЕЙСКИЯ СЪЮЗ: ВЪЗНИКВАНЕ И РАЗВИТИЕ

Author(s): Vanya Hristova Stamatova / Language(s): Bulgarian Issue: 1/2024

The article presents the origin and development of the Common Fisheries Policy (CFP), which was first formulated in the EEC Treaty of Rome. It was initially associated with the Common Agricultural Policy, but subseaquently acquired its own form. The aim of the policy is to ensure the sustainability of EU fisheries in environmental, economic and social terms.

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Nacionalne manjine u Crnoj Gori: između evropeizacije, građanske države i afirmativne akcije

Author(s): Nikola Zečević,Bojan Božović / Language(s): Montenegrine Issue: 10/2021

The central subject of the paper is understanding the position of national minorities in Montenegro, after the adoption of the constitution in 2007, in a state that is constitutionally defined as civic but which at the same time recognizes the institution of positive discrimination, i. e. affirmative action. The paper presents a historical recapitulation of the role of minorities in Montenegro from the time of the Principality / Kingdom of Montenegro to the current legal and political context. The paper aims to show the origin of the protection of minority rights and the positive and negative aspects of applying the guaranteed rights of national minorities in Montenegro, especially in the context of the enjoyment of civil and political rights. During this century, Montenegro created effective mechanisms to protect fundamental rights. However, the critical issue is whether this result was achieved thanks to high-quality positive legal solutions or traditional respect, mutual interconnections, decades-long harmony, and the developed awareness of political representatives that Montenegro is indeed a civic country. Today’s legal framework is modern and follows the highest European standards; however, the paper aims to show whether such a legal basis is sufficient to prevent discrimination against national minorities. In this sense, the article reviews the case Alković vs Montenegro at the European Court of Human Rights.

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