Conclusions

Author(s): Jarosław Ćwiek-Karpowicz,Dariusz Kałan / Language(s): English Publication Year: 0

The forthcoming years should prove the strategic importance of gas. The gradual replacement of coal as part of the effort to meet the requirements of EU legislation, the growing number of plants producing subsided biogas, and the dramatic changes introduced by the dawning of unconventional gas in North America have created a window of opportunity for natural gas to become a fully-fledged energy resource. The role of gas in Europe will also increase when plans for re-industrialisation—seen by many as a crucial factor to prop up the EU economy—are implemented, since the main sector that consumes gas has been traditionally industry. These are the reasons for why one may predict that in Central Europe in the next 15 to 20 years, the share of natural gas in the overall energy mix will remain rather stable, and may even increase.

APLICAREA LEGISLAȚIEI UE ÎN MATERIE DE AFACERI INTERNE ÎN ROMÂNIA

Author(s): Melania Păușan / Language(s): Romanian Publication Year: 0

As an EU member, Romania must applies the rules of the Union in all areas covered by it, including home affairs, in order to provide Romanian citizens and European citizens with the assurance of fundamental rights and freedoms. This paper aims to address Romania’s obligation to apply EU law in the police field from two perspectives: The advantages of a uniform framework for the application of regulations on this subject, but also the challenges resulting from the need to include them at national level. As a novelty element and with the conviction that the academic environment is a good one for debates, I intend to integrate in the proposed paper information obtained from the dialog conducted through artificial intelligence in the form of ChatGPT, As a result of the controversies raised in the academic world and to identify whether artificial intelligence of this type can formulate pertinent arguments regarding the application of EU home affairs legislation in Romania.

ROLUL POLIȚIEI FEROVIARE ÎN LUPTA ÎMPOTRIVA DEȚINERII ȘI CONSUMULUI DE DROGURI ÎN TRENURILE DE CĂLĂTORI

Author(s): Lucian GRĂJDEANU,Ciprian Eugeniu CONSTANTIN / Language(s): Romanian Publication Year: 0

In general, rail transport is regarded as one of the safest modes of transport, especially when compared to road transport – a fact demonstrated by the reduced number of accidents and resulting casualties in the rail system. However, in recent years, new challenges have arisen for the Rail Transport Police in terms of passenger safety and protection, as many cases of drug possession and use have begun to emerge, particularly among young people who use means of rail transport during the summer season or at various concerts (UNTOLD, Electric Castle, etc.) or in the case of supporters of football teams traveling by train. This article draws attention to such a phenomenon, as well as the need to adapt police prevention and combat measures accordingly (increasing visibility in the field, use of dogs specialized in drug detection on platforms, strengthening intra- and inter-institutional cooperation).

Procedura de efectuare a testelor de refulare prin tehnica literelor (TZO) pentru analiza distribuției apei

Author(s): Alexandru-Florin Chiojdoiu,Ion Anghel / Language(s): Romanian Publication Year: 0

In order to streamline the extinguishing of fires that occur in enclosed spaces, it is necessary to know how the water is distributed at the level of the floor of a room, by using different water discharge techniques. The „T”, „Z” and „O” letters technique is one of the methods of water discharge used to extinguish fires that occur inside rooms. For a thorough knowledge on how the water is distributed inside the room, a procedure was developed to perform tests by discharging the water in the form of the „T”, „Z” and „O” letters which were especially constructed for this purpose. There were also constructed sheet metal boxes used for the accumulation of discharged water. The usefulness of this procedure has been verified by performing three tests to discharge the same volume of water using the „T”, „Z” and „O” letters technique, resulting in the following data: the largest volume of water was recorded in the immediate vicinity of the wall located perpendicularly to the direction of propagation of the water stream (in the first two rows of boxes), respectively in the corners of the test room, arranged at the level of this wall; using the „Z” letter technique, the smallest water loss was recorded; using the „O” letter technique, the water was discharged in the shortest time, being distributed more evenly than by using the „T” and „Z” letters technique.

Międzynarodowa pomoc administracyjna państw członkowskich UE w zapobieganiu i zwalczaniu oszustw związanych z VAT

Author(s): Agnieszka Krysztofiak / Language(s): Polish Publication Year: 0

Purpose: The purpose of the chapter is to identify and present the rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud. Administrative assistance instruments such as automatic exchange of information, information exchange on request, information exchange without prior request, Eurofisc network, Multilateral Controls (MLC) and Presence in Administrative Offices and Participation in Administrative Enquiries (PAOE) were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No. 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of Value Added Tax as well as the documents published by the European Commission and issued internal by Supreme Audit Office (Najwyższa Izba Kontroli, NIK). Findings: Based on the analysis, it can be concluded that close cooperation between administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and joint direct actions. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud.

Полицейската регистрация в светлината на решение на съда на ЕС, Пети състав, от 26 януари 2023 г. по Дело С-205/21

Author(s): Tsvetana Valentinova Barzinska / Language(s): English,Bulgarian Publication Year: 0

The presentation contains an analysis and conclusions regarding the synchronization of national legislation with that of the European Union (EU) regarding the processing of personal data in connection with police registration. Proposals have also been made to change the legal basis.

Pension Tracking System Application in Bulgaria

Author(s): Stanislav Dimitrov,Elroi Hadad / Language(s): English Publication Year: 0

Different areas serve as sources of pension protection for the citizens of the European Union. Along with pensions from public systems, capital pensions are playing an increasing role. Financial institutions-providers of pension savings products operate on a different business model. This diversity makes it difficult for the saver to make a decision and is an obstacle to the development of the pension protection. The pension tracking system is seen as a mechanism for achieving a more efficient market for pension products. The report examines the development of this instrument in the European Union. We are looking for answers to questions about the possible application in Bulgaria and other countries. The analysis concludes that the pension tracking system is a necessary set of measures that would be a prerequisite for improving the well-being of the savers.

Развитие на българската икономика по критериите за членство в еврозоната

Author(s): Atanas Atanassov,Silvia Trifonova / Language(s): Bulgarian Publication Year: 0

The purpose of the paper is to investigate the extent to which Bulgaria fulfills the Maastricht criteria for membership in the Euro area. The paper is dedicated to the most discussed and current topic in Bulgarian society, namely the accession of Bulgaria to the Euro аrea. Since January 1, 1999, the euro has been introduced in 19 member states of the European Union (EU). Seven of the nine EU member states called “with a derogation”, including Bulgaria, have not yet adopted the single European currency. The research period in the paper is from 2010 to 2021. Structurally, the paper includes an introduction, three parts, a conclusion and a bibliography. The first part of the paper examines the main aspects related to the accession of Bulgaria to the Euro area, the second part describes the methodology used in the study, and the third part describes the achieved results of the research. Finally, the paper ends with a summary of the main conclusions of the analysis.

Пенсионните фондове във фокуса на зелените инвестиции

Author(s): Milena Beneva / Language(s): Bulgarian Publication Year: 0

Implementation of environmental, social and governance factors into the investment process is often defined as the "new normal" or as a "point of no returns". Europe is a leading region in sustainable and responsible investing and the extremely dynamic EU legislation in this area has the potential to strengthen the leadership role of the continent. Many pension funds incorporate extrafinancial factors into their investment process, convinced that they generate benefits for their members and beneficiaries, as well as for nature. This paper aims to analyze the investment policy of voluntary pension funds in Bulgaria in the context of a sustainable and responsible approach.

Ролята на електронните интерфейси за развитието на търговската дейност на територията на Европейския съюз

Author(s): Veselina Popovska / Language(s): Bulgarian Publication Year: 0

In 2021, we have witnessed significant changes in European law regarding the treatment of cross-border transactions from companies to consumers within the country. The main reason for this is the widespread multinational business, which is gaining more and more popularity and is developing even more dynamically. Pursuing its national interests, the European state seeks stricter regulation of trade in your territory, as this has a direct impact on the functioning of its economy. Member States of the Union shall be subject to value added tax in respect to uniform rules governing the treatment of transactions. They enjoy, on the one hand, the obligation to acquire VAT on all goods admitted to trading on European markets and, on the other hand, the calculation of tax revenues to the budget of that country in which the goods are used. As part of the acceleration of international transactions is e-commerce, based on the global operation of multiple sites, portals and platforms – the so-called electronic interfaces, harmonized with the Bulgarian tax laws, which allow the implementation of the relations between the participants from different countries. A key role for business, however, is played by several major web platforms, which are visited by millions of users and create a favorable environment for starting a business. Amazon, Ebay and Etsy stand out with the most significant influence among them. New changes have been introduced in tax legislation and new obligations for those who manage electronic interfaces, which in determining transactions "facilitate" the delivery of goods and are considered suppliers of these goods, although they import only intermediaries between sellers and buyers. The conditions under which the obligations are fulfilled, which are imperatively presented in the VAT Act and the Regulation on the Implementation of the Low Union 2019/2026. They are related to the application of new special VAT regimes, which are characterized by complete documentation of all deliveries.

Основни проекции на дилемата на сигурността върху инициативата „Мерки за укрепване на доверието и сигурността във военноморската област в Черно море“

Author(s): Kaloyan Pancheliev / Language(s): Bulgarian Publication Year: 0

The report presents the Confidence and Security Building Measures (CSBM) as one of the approaches in international relations in the military field. Their classification, typology, and evolution in the period 1947 – 2007 are derived. The focus of the analysis is placed on the initiative „Document on Confidence and Security Building Measures in the Naval Field in the Black Sea“, which was launched in 2002 within the fifth stage of the development of CSBM. The dilemmas facing the initiative are indicated which lead to the partial impossibility of implementing the measures in the context of the war between Russia and Ukraine after 2022. The present paper is part of a comprehensive study dedicated to the implementation of the measures and their projections on the national, Euro-Atlantic and global security.

Reforma unii celnej

Author(s): Tadeusz Senda / Language(s): Polish Publication Year: 0

Purpose: The purpose of this study is to present the changes to the EU customs regulations adopted by the European Commission on May 17, 2023. Design/methodology/approach: Author describes the previous and existing customs codifications from 1992 and 2014. Afterwards, he analyses the reasons for undertaking work on the current reform of the customs union and underlines the work of project groups. Finally, the author presents the structure of the new Customs Code, indicating the most important proposed changes. Findings: The provisions reforming the customs union are a response to situations in recent years,such as Brexit, the pandemic, the increased number of tasks of customs authorities resulting from non-tariff regulations and the massive development of e-commerce. Moreover, they are to prepare the customs service for new challenges, including the centralisation of the most important IT systems and the creation of the EU Customs Agency. Additionally, these provisions are intended to ensure the implementation of the principle of acting as one.

Procedura celna 42 a oszustwa w zakresie VAT

Author(s): Agnieszka Krysztofiak,Dariusz Strugliński / Language(s): Polish Publication Year: 0

Purpose: The purpose of this chapter is to present basic information on customs procedure 42 and VAT fraud using this procedure. The rules of administrative assistance between EU Member States in the field of VAT aimed at combating fraud using customs procedure 42 were also identified and presented. Administrative assistance instruments such as VIES, Eurofisc network were characterised and compared. Finally, the challenges faced by the tax administrations of EU Member States in the combating fraud using customs procedure 42 were presented. Design/methodology/approach: To achieve the purpose, an analysis of legal acts was used, including in particular Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax as well as the documents published by the European Commission and the European Court of Auditors (ETO) and also Olaf, Europol and EPPO. Findings: Based on the analysis, it can be concluded that close cooperation between tax and customs administrations is of great importance for the efficiency of the tax authorities of all EU Member States. The exchange of information between Member States should mainly be based on joint analysis of information and cross-checks of customs and tax information. Such an innovative approach will enable full use of the anti-fraud tools available within the European Union and, consequently, will contribute to faster elimination of VAT fraud using customs procedure 42. Cooperation between countries using the tools described in this chapter is the most appropriate way to combat cross-border VAT fraud using customs procedure 42.

Значението на Шенгенското споразумение за логистиката и веригата на доставки

Author(s): Veronika Pechenyakova / Language(s): Bulgarian Publication Year: 0

Интелектуалната собственост в периодичния печат

Author(s): Antoaneta Titianova-Milcheva / Language(s): Bulgarian Publication Year: 0

The subject of the publication is intellectual property in periodical printing as a segment of the publishing business. Book publishing is often presented as the entire publishing activity. The sector of periodicals is omitted, which forms a huge share of the publishing output and the most circulated one, covering the largest number of authors. The focus of the research is copyright protection in the publishing of newspapers and magazines in Bulgaria and the EU. Media diversity and freedom of speech are core values in the Charter of Rights of the European Union. Publishers of periodicals in the EU are facing new realities - copyrights are violated by Internet giants, platforms, news aggregators, etc., which also applies to the Bulgarian media. The long-term operation and prosperity of the diverse and economically successful magazine and newspaper publishing industry depends on ensuring effective protection of intellectual property. It is important to respect the publisher's right to create an enabling environment for newspapers and magazines, their websites and apps, especially for journalists, photographers, designers, etc., to continue working with high professional standards to provide news, audience analytics and copyright information.

Принципи на правото на ЕС, приложими при разпореждането с публични средства в държавите членки

Author(s): Zhivko Draganov / Language(s): Bulgarian Publication Year: 0

The report presents the general and special principles of the EU law that should be observed when legislation of public procurement by the EU and by the Member States is passed, and those that are directly related to the implementation of such legislation. Related case law of the CJEU is reviewed. Adherence to the stated principles is important, on one hand, for guaranteeing the public interest in the Union and in the Member States, and on the other hand, for the functioning of the internal market and for the competition between the businesses operating in this market. The main role in the mentioned processes is played by the member states, which are obliged to transpose the legislation of the Union, and to ensure its application and enforcement in public procurement procedures, in compliance with the general and special principles established in the EU law.

Принцип на добро финансово управление

Author(s): Ginka Simeonova / Language(s): Bulgarian Publication Year: 0

The article examines the general situation related to the principle of sound financial management with a view to its regulation at the European and national level. Particular attention is paid to the cumulative presence of the three components of the principle, in particular the principle of economy, effectiveness and efficiency. The need for a correct interpretation and specific analysis of the content of these principles in the presence of a legal dispute is presented, so that by means of their lawful application the protection of the financial interests of the European Union can be ensured to the maximum extent.

Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

In the context of its comprehensive Information Society policy, in 2022, the European Union (EU) adopted Regulation (EU) 2022/2065 on the Single Market for Digital Services (Digital Services Act). The primary goal of the regulation is to provide a modern, integrated European approach to addressing illegal content, disinformation, or other risks to society in the online space. This publication aims to examine the requirements regarding the independence of national coordinators for digital services in the context of their powers outlined in the Digital Services Act and to make proposals regarding upcoming changes in national legislation.

Корпоративно данъчно (не)облагане в ЕС

Author(s): Elina Marinova / Language(s): Bulgarian Publication Year: 0

The paper outlines the concepts of unfair tax competition and aggressive tax planning, which are fundamental to modern international tax law, and briefly presents the related current legal framework for harmonizing corporate taxation in the European Union.

Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

In the context of its comprehensive Information Society policy, in 2022, the European Union (EU) adopted Regulation (EU) 2022/2065 on the Single Market for Digital Services (Digital Services Act). The primary goal of the regulation is to provide a modern, integrated European approach to addressing illegal content, disinformation, or other risks to society in the online space. This publication aims to examine the requirements regarding the independence of national coordinators for digital services in the context of their powers outlined in the Digital Services Act and to make proposals regarding upcoming changes in national legislation.