СЪВРЕМЕННИ ИЗМЕРЕНИЯ НА МЕЖДУНАРОДНО ПРАВНОТО СЪТРУДНИЧЕСТВО ПРИ РАЗСЛЕДВАНЕТО НА ТРАНСГРАНИЧНИ ПРЕСТЪПЛЕНИЯ

Author(s): Ralica Voinova,Aleksandra Iliova / Language(s): Bulgarian Issue: 4/2018

This article aims to explore the latest draft legislation of EU in the area of criminal investigation of cross-border crimes. The legal mechanisms in this field need to be in line with the progress in modern electronic technologies. Cyberspace is a favorable environment for the preparation and execution of numerous crimes of a cross-border nature due to the supranational coverage of Internet. Therefore, electronic networks and communication technologies could be a valuable source of information concerning the identity of the perpetrator of any type of offense, about his/her relationship with other persons, organizations and institutions and also to contain data on the preparation and/or the consequences of the criminal act. Such information relevant to the subject-matter of criminal proceedings may be revealed through the means of gathering of electronic evidence. In this regard, in April 2018, the European Commission proposed for discussion two new legal instruments regulating the use of a European Production Order and a European Preservation Order for electronic evidence in criminal matters within the EU.

ЕВРОПЕЙСКАТА ЗАПОВЕД ЗА РАЗСЛЕДВАНЕ – НАЙ-НОВИЯТ ИНСТРУМЕНТ ЗА СЪБИРАНЕ НА ДОКАЗАТЕЛСТВА В ЕВРОПЕЙСКИЯ СЪЮЗ

Author(s): Ralica Voinova,Stefani Mancheva / Language(s): Bulgarian Issue: 4/2018

This article aims to analyze the advantages of the latest evidence-gathering instrument within the European Union - the European Investigation Order (EIO), introduced by Directive 2014/41/EU of the European Parliament and of the. Council of 3 April 2014 regarding the European Investigation Order in criminal matters.It is essential for the effective criminal law cooperation between EU Member States to apply rational approaches to investigate crimes that ensure the speed, objectivity, comprehensiveness and legality of criminal proceedings. As an instrument based on the principle of mutual recognition of judgments, the EIO significantly simplifies and speeds up the process of collecting valid evidence across the EU, especially in the investigation of cross-border crime.

Студентски есета

Author(s): Ianica Georgieva,Ivana Dqkova / Language(s): Bulgarian Issue: 2/2019

„ПРИВИЛЕГИРОВАН ДРУЖЕСТВЕН ДЯЛ” В ООД ЗА УГОВОРЕНОТО „ДРУГО” В РАЗПОРЕДБИТЕ НА ТЪРГОВСКИЯ ЗАКОН

Author(s): József Modra,Raya Ilieva / Language(s): Bulgarian Issue: 3/2019

This article discusses whether the term preference share may exist in a limited liability company. It explores some possible deviations from the legislative provisions by setting up privileges for certain partners, without infringing the fundamental principle for equality. In order to justify their statements, the authors apply comparative law methods using for basis the Bulgarian, Hungarian, German and Russian law. They point out relevant examples from the case law of the Supreme Court of Cassation

Trestnoprávna zodpovednosť manažéra kybernetickej bezpečnosti v českom a slovenskom právnom poriadku

Author(s): Jozef Čentéš,Michal Rampášek / Language(s): Slovak Issue: 3/2024

In this paper, the authors focus to the cybersecurity manager (CISO), who is responsible for cybersecurity in the company’s organization from the point of view of the Slovak and Czech legal system. In the introduction of the paper, the roles and responsibilities of the CISO in dealing with a cyber security incident and the relationship with the statutory representative (CEO) are characterized. The next part of the paper analyzes selected cases from the USA in which liability has been invoked against managers of legal entities (CISO, CEO) when dealing with an incident. Finally, the criminal liability of CISOs is analysed from the perspective of the Slovak and Czech legal system.

Един нов приносен за данъчното право научен труд

Author(s): Ginka Simeonova / Language(s): Bulgarian Issue: 2/2024

THE ELIMINATION OF FORCED OR COMPULSORY LABOUR IN VIETNAM WITHIN THE CONTEXT OF THE EVFTA AND LESSONS FROM EUROPEAN COUNTRIES

Author(s): Rab HENRIETT,Dung Tien NGUYEN,Huyen Nguyen / Language(s): English Issue: 2/2023

Following centuries of attempts to improve labour standards and fight for the elimination of forced or compulsory labour, the problem remains severe on a worldwide scale. No country or continent in the world can abolish this phenomenon in all of its forms, concomitantly, not only does it affect developed and high-income countries, but it also has an enormous impact on developing ones like Vietnam. In order to preserve a level playing field, protect fair competition, avoid divergence on social and environmental standards, and provide each party with the ability to apply its social norms, this issue must be addressed. Eliminating forced or compulsory labour, therefore, is a remarkable goal that the European Union (EU) aims to achieve in its free trade agreements (FTAs), including the EU-Vietnam free trade agreement (EVFTA). Accordingly, the EU also demanded that Vietnam abide by the prohibition on forced or compulsory labour in EVFTA’s labour commitments. In light of the need to uphold obligations as a member and the potential market with the EU in the future, the study of eradicating forced or compulsory labour in Vietnam is crucial to both the EU and Vietnam's pursuit of sustainable development. This study focuses on evaluating legislation for eliminating Vietnam’s forced or compulsory labour, indicating the compatibility between the EVFTA’s labour commitments and the national legal system, and looking at the other EU countries’ experiences with this problem; from that, it provides recommendations on completing Vietnamese legislation.

Franczyza jako forma zarządzania działalnością gospodarczą

Author(s): Katarzyna Ochyra-Żurawska,Sławomir Żurawski,Marek Ciekanowski,Radosław Dawidziuk / Language(s): Polish Issue: 3/2024

The main purpose of this article is to determine whether franchising is a beneficial form of running a business for Polish entrepreneurs. In the first part, the authors present the legal basis. They next describe the expansion of Polish franchise systems beyond the country’s borders. In the next part, they perform a SWOT analysis of franchise coop- eration. In the main part, they present the challenges and opportunities of franchising in Poland compared to European countries. To sum up, franchising is a popular form of running a business that offers a number of benefits for both franchisors and fran- chisees. The main research problem was expressed in the question: Does franchising offer Polish entrepreneurs more benefits than running a business on their own? Ac- cording to the research problem, the following hypothesis was adopted: Franchising may be a beneficial option for entrepreneurs who want to start their own business. However, it is important to remember that franchising is not without its drawbacks. Verification of the above hypothesis and obtaining answers to the above questions required the use of research methods, including a critical analysis of legal acts, docu- ments and selected literature on the subject.

Peníze, nebo (soukromý) život! Ochrana osobních údajů v obchodním modelu pay or okay

Author(s): Kristýna Bónová / Language(s): Czech Issue: 4/2024

This article discusses the controversial pay or okay business model and examines its legal prerequisites and implications when used on online platforms within the European legislative environment. The analysis begins with a review of a decision by the Court of Justice of the European Union, which deemed this model legal, followed by exploration of its theoretical and practical problematic aspects. Criticism of the model primarily focuses on freely given consent and the pricing of the “pay” option. Consequently, the European Data Protection Board and certain national authorities have formulated positions and outlined criteria to consider when contemplating the implementation of the pay or okay business model.

The Historical Evolution and Essence of International Economic Sanctions and Countermeasures in the Light of the Objective of Ensuring the Economic Security of the Republic of Moldova

Author(s): Alexandr Cauia,Lidia Cherdivară / Language(s): English Issue: 1/2024

The international normative framework is very complex and covers a wide range of aspects in guaranteeing international security, which also affects national security. However, it does not eliminate or mitigate all security challenges, threats and risks. In this sense, it is necessary to analyze both the historical evolution and the essence and forms of international economic sanctions that aim to ensure compliance with the norms of public international law and affect not only the targeted state but also the economic security of its population. We can find a great diversity of definitions of economic sanctions, but the overwhelming majority of authors recognize their direct impact on the economic security of the affected state. This article reflects the classic and modern trends in defining the essence and concept of economic sanctions in public international law in the light of the imperative to ensure national security.

Библиотеката на Съюза на юристите представя

Author(s): Author Not Specified / Language(s): Bulgarian Issue: 9/2024

Humour and Intellectual Property Law: Trademark Parody Perspective in the Czech Republic

Author(s): Michal Ježek / Language(s): English Issue: 1/2024

This article discusses the issue of humour in the context of intellectual property law,with a focus on parody in trademark law. Parody is a form of humorous expressionthat is generally protected by freedom of expression. Although copyright law hasa statutory exception for caricature, parody, and pastiche, no such exception existsin trademark law. Therefore, parody must be treated differently in this area of law.The article first introduces the legal position of parody and discusses the assessmentof parody in both copyright and trademark law in the EU and Czech law. Then itexamines the peculiarities of the trademark law approach and with the help of Germanlandmark cases, highlights the possibilities for the treatment of trademark parody inthe Czech Republic. The outcomes may apply to closely related laws throughoutthe EU territory.

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.

Postępowanie egzekucyjne albo upadłościowe wobec osoby prawnej Kościoła Katolickiego w Polsce a mienie stanowiące przedmiot kultu religijnego

Author(s): Rafał Adamus / Language(s): Polish Issue: 27/2024

This study addresses the problem of the legal protection of religious objects belonging to legal persons of the Catholic Church in Poland if enforcement proceedings or bankruptcy proceedings are initiated against these legal persons. This paper proposes that so-called ‘church property’ (i.e. property belonging to church legal persons) may be subject to liquidation as part of enforcement or bankruptcy proceedings. A de lege ferenda motion is also put forward, which demands that in such situations, the right of preemption for other church legal entities be introduced. Regarding sacred property, the existing immunity from enforcement is stated in the provisions on enforcement administrative proceedings. In the case of judicial execution, doctrinal views are invoked, indicating immunity from enforcement granted to church legal entities. Several arguments are formulated to justify this immunity. Nevertheless, the imperfection of normative regulation is highlighted. It is also noted that property components not subject to enforcement are not included in bankruptcy estates.

Dopuszczalne różnicowanie sytuacji pracowników ze względu na religię, wyznanie lub światopogląd

Author(s): Małgorzata Czuryk / Language(s): Polish Issue: 27/2024

Both believers and non-believers have equal rights in state, political, economic, social and cultural life. Accordingly, discrimination based on religion or religious convictions is prohibited, including within the framework of employment relations. However, in Polish law, an exception to the principle of non-differentiation among employees on the basis of religion, belief or worldview is set out in Article 183b § 4 of the Labour Code: it is not a violation of the principle of equal treatment for churches and other religious organisations, as well as organisations whose ethics are based on religion, beliefs or worldview, to restrict access to employment based on the same if the nature of their activities makes religion, beliefs or worldview a real and decisive professional requirement imposed on an employee, which is proportionate to achieving the legitimate aim of differentiating the situation of that person. This also applies to the requirement for employees to act in good faith and have loyalty towards the ethics of a church, other religious organisations and organisations whose ethics are based on religion, belief or worldview. The purpose of this article is to reflect on the permissibility of differentiating among employees on the basis of religion, belief or worldview. This requires identifying those who are entitled to apply the provision and criteria for its application. It is also necessary to draw attention to the emerging collision between the rights of an individual (the employee) and the rights of churches and other religious organisations and organisations whose ethics are based on religion, belief or worldview (employers) in the employment process and to the ways of resolving this collision. To balance the rights of the parties with the employment relationship and to prevent abuse, it is necessary to ensure that the court is able to verify whether the criteria of the counter-rule have been applied correctly in a specific situation. When resolving conflicts of rights that arise in this regard, courts should consider both the individual rights of employees and the guarantees and rights of churches and other religious and worldview organisations.

Търговска и данъчна политика в земеделието

Author(s): Georgi Tasev / Language(s): Bulgarian Issue: 4/2024

Trade and tax policies are essential elements of the economic framework within which the agricultural sector operates. They play a key role in stimulating production and exports, protecting the domestic market, facilitating trade, and creating a fair and competitive environment. In Bulgaria, trade and tax policies are shaped both at the national level and in alignment with European Union regulations

Research and Development, R&D, Software Development, Tax Credit

Author(s): Pavel Hájek / Language(s): English Issue: 3/2024

This paper deals with the tax benefits of R&D in software development. The aim of the paper is firstly to reveal the practical challenges and problems of software companies in applying for Research and Development tax credits. As a result, the article proposes solutions to improve the current situation. To achieve the objective, the current state of affairs is identified through analysis and the problems to be solved are described. Given the differences in how tax credits are provided, the subsequent recommendations for improving the current state of affairs are based mainly on a comparison of the different EU Member States on the problematic issues of tax provision. This article, by proposing solutions, can help in particular in the development of new legislation in the field of indirect R&D support. However, it is also a useful basis for tax advisors, attorneys specializing in tax law, owners of small and medium-sized software companies and other individuals who are actively interested in indirect R&D support.

Podstawy i tryb wprowadzania do obrotu środków odurzających, substancji psychotropowych i nowych substancji psychoaktywnych

Author(s): Piotr Dunaj / Language(s): Polish Issue: 10/2024

This article examines the legal basis and procedure for introducing narcotic drugs, psychotropic substances, and new psychoactive substances into the market. To this end, the provisions of the Act of 29 July 2005 on Counteracting Drug Addiction, as amended in 2018 to address the issue of unlimited access to so-called “legal highs”, are discussed. The introduction of narcotic drugs and psychotropic substances to the market requires obtaining a permit from the Chief Pharmaceutical Inspector, while new psychoactive substances require approval from the President of the Bureau for Chemical Substances. In this way, the legislator has limited the freedom of economic activity to protect human life and health. The establishment of a catalog of substances subject to legal regulation through a regulation, a sub-statutory legal act, is also significant. This allows for the rapid restriction of access to substances considered dangerous.

Sprawozdanie z seminarium naukowego „Władztwo gminy w zakresie opłat lokalnych – aspekty ustrojowe i daninowe

Author(s): Małgorzata Ofiarska / Language(s): Polish Issue: 20/2024

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.