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Нормативна уредба и организация на солодобива в Поморие за периода 1878–1951 година

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Нормативна уредба и организация на солодобива в Поморие за периода 1878–1951 година

Author(s): Milcho Skumov / Language(s): Bulgarian Issue: 5-6/2017

The sea salt harvesting is a traditional livelihood in Pomorie. From 1878 when the rebuilding of the Bulgarian state started to 1951, when the salt-works became state property, two of the main tasks of the state and local regulations were the protection of the salt-works and the city from the strong sea storms and the improvement of salt production. In 1936 a situation was reached, which satisfied all participants in this economic activity. The established Pomorie Salt-Works Fund was a successful form of organization which was proven by the results achieved. It combined proper organization, professional management and good financing.

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Търговско-правните институти през епохата на Българското възраждане – между традициите и модерността

Author(s): Ivan Roussev / Language(s): Bulgarian Issue: 1/2018

The paper presents the main commercial law institutes and their manifestation on the Bulgarian market in the second and third quarters of the nineteenth century – commercial companies, commercial courts, bankruptcy. They are regulated by the trade legislation and, in this sense, modernity is enshrined in them. Insofar as the modernity is difficult to break through and difficult to place in the oriental conditions of the region, these institutes acquire a specific local appearance that is subject of the analysis in the article. In these structures the modernity is combined with traditional stereotypes. In addition, there are phenomena that are contrary to the law and public morality: corrupt practices, the use of friendly and ties to provide a favorable outcome of a case, seeking legal information and specialized advice through informal contacts, pressure on the members of the trade court. Several key case studies have been considered in the paper and an attempt has been made to formulate hypotheses on the subject, both on the basis of own studies – already published and current, as well as on the basis of recently published contributions, mainly PhD theses. The present study revises the statement in the historiography that laws are adopted in the Ottoman Empire, but they remain “just on a book”, while reforms are formal and imposed “from above”. This statement is not true about the Commercial Law and the commercial law institutes.

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Относно обема на помилването

Author(s): Pressiyan Markov / Language(s): Bulgarian Issue: 2/2012

The study of the presidential pardon in the current paper is carried out by means of logical analysis and legal interpretation by combination of various methods – lingual, systematic, functional, comparative and historical. The results of each method are corrected by interpreting the principles of law, the purpose of the analyzed statutes and the legislative motives of their passing. The belief of the author is that only thus it is possible to obtain credible results. After examining the Constitution of Bulgaria, the Penal Code and various other acts the author concludes that presidential pardon is possible only in cases of imprisonment where there is no other way of releasing the convicted person. Pardon is not possible for illegal convictions due to the various ways for sentence revocation.

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Косвените данъци в Европа и в България. Данък добавена стойност

Author(s): Galina Kuncheva / Language(s): Bulgarian Issue: 1-3/2007

Over the centuries, countries have partially covered their costs by being taxed sales of goods. The ancient Romans had a common tax sales tax goods sold on the markets by auction. This one system extends to Egypt and France where sales taxation continued and applied after the fall of the Roman Empire.

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Хармонизация на българското законодателство съгласно директива 98/8/ЕС за пускане на пазара на биоцидни препарати

Author(s): Nikolai Petrov / Language(s): Bulgarian Issue: 1-3/2007

Undoubtedly, Bulgaria is on the verge of Europe in literal and figurative meaning. As is often the case, our native politicians are used to saying, “we never are were closer to Europe and to European values. " But Bulgaria's membership the European Union is proving to be a difficult and responsible task, and the requirements that our country needs to fulfill are proving to be more numerous than we expected.

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Interpretacje indywidualne przepisów wydawane na rzecz przedsiębiorców korzystających ze środowiska w ujęciu krajowym i unijnym

Author(s): Artur Żurawik / Language(s): Polish Issue: 2/2024

In many cases, economic activity interferes with the environment. Sometimes it is an activity involving the exploitation of its natural resources. This means, among other things, the obligation to pay various fees. However, the regulations that introduce them may be vague to entrepreneurs to varying degrees. In turn, failure to fulfill statutory obligations may lead to negative consequences, including administrative, legal and financial ones. It is therefore paramount to understand individual regulations so that all obligations imposed on business entities can be fulfilled. Undoubtedly, systematization and dissemination of knowledge about individual interpretations made by relevant authorities and state organizational units will protect entrepreneurs against the negative consequences of failure to comply with the standards introducing orders to pay public dues.

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FOREWORD

Author(s): / Language(s): English Issue: 1/2022

The journal is structured into sections that reflect current issues in various fields, as follows: International Law, Public Law, Private Law, and Criminal Sciences. The journal continues to promote the innovative element implemented in previous issues — within the respective sections, doctoral students are admitted, the criterion being the completion of doctoral studies and the finalization of the thesis, including the initiation of the defense procedure. This exception confirms the high level of research of the doctoral students. Equally, this rule is applied to experts whose studies are of interest, especially for practitioners. Promoting the idea of supporting young scientific researchers, the journal contains a special section called 'Doctoral Tribune,' where they have the opportunity to publish their research results, with the works being reviewed by experts in the field.

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ARGUMENT

Author(s): / Language(s): Romanian Issue: 2/2023

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FOREWORD

Author(s): / Language(s): English Issue: 2/2023

The journal is structured into sections that reflect actual problems of different legal domains, as follows: International Law, Public Law, Private Law and Criminal Sciences. 10 The magazine continues to promote the innovative element implemented in the previous issues — the aforementioned sections include the research of post-graduate students, the criterion being the finalization of the doctoral studies and completion of thesis, including the beginning of the procedure of its defense. This exception is aimed at confirmation of high level of doctoral studies. This rule is applied in the same measure to the experts, whose research presents an interest, especially for the practitioners.

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Argument

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

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Przedawnienie roszczeń w dyrektywie 2023/970 a ochrona prawa pracownika do równego wynagrodzenia

Author(s): Krzysztof Kurosz,Małgorzata Kurzynoga / Language(s): Polish Issue: 22/2024

The article presents the position that laws on limitation periods are an important element of effective protection of an employee’s right to equal pay. This should be seen in the broader context of the European legislator’s desire to make laws on equal treatment more effective and to close the pay gap. Directive 2023/970 emphasises the right to information, and this premise logically means that the beginning of the limitation period requires that the employee be aware of the infringement or that the employee can be reasonably expected, in the applicable circumstances, to be aware of the infringement. Article 21 of Directive 2023/970 provides, inter alia, that limitation periods may not begin until the claimant is aware of, or can reasonably be expected to be aware of, the infringement. This provision builds on the existing case-law of the CJEU. We argue that despite the adoption of a very similar rule in the case-law of the Supreme Court, Article 21(1) of Directive 2023/970 needs to be implemented verbatim into Polish law. This is due to structure-related doubts about the liability regime for breaches of the principle of equal treatment in employment relationships. We accept that it is contractual in nature, but this does not preclude the adoption of a subjective model for enforceability of claims, characteristic of a different tort liability regime. The reason for this is the protection of an employee. The article also argues that intertemporal problems associated with a possible optional extension of protection (the limitation period does not commence during the employment relationship) can be solved by applying the Civil Code of 23 April 1964 accordingly.

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Controverse ﬁscale generate de O.G. nr. 16/2022 – regimul TVA aplicabil băuturilor pe bază de cafea și ceai

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Controverse ﬁscale generate de O.G. nr. 16/2022 – regimul TVA aplicabil băuturilor pe bază de cafea și ceai

Author(s): Bogdan Blaj,Brigitta Kedves / Language(s): Romanian Issue: 6/2024

Within the evolving framework of Romania’s ﬁscal legislation, the amendments introduced by Government Ordinance no. 16/2022 mark a critical point in determining the taxable regime regarding VAT applicable to certain products or services. This article aims to highlight the main challenges arising from the unclear interpretations of the provisions of Article 291, paragraph (2), letters e) and k) of the Fiscal Code. Additionally, it addresses issues of legislative predictability and clarity that have led to controversies, exploring the determination of the applicable VAT rate for beverages based on coﬀee, tea, or maté. The article also discusses how the fundamental principle of in dubio contra ﬁscum can serve as an essential tool for ensuring a balance between the state’s ﬁscal interests and the protection of taxpayers’ rights.

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TAXATION OF MULTINATIONAL ENTERPRISES OPERATING
IN THE EUROPEAN UNION

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TAXATION OF MULTINATIONAL ENTERPRISES OPERATING IN THE EUROPEAN UNION

Author(s): ADORA-IOANA PETCA / Language(s): English Issue: 2/2024

Despite generally operating as unified entities, Multinational Enterprises are not treated as single entities for tax purposes. This leads to income being taxed separately in each country an MNE operates in, giving rise to both challenges and unfair advantages for MNEs, specifically within the European Union, where there is both a desire for a single market, as well as one for maintaining sovereignty over corporate tax policies of each Member State. To address these challenges, the EU has attempted working on several reforms, including initiating the Common Consolidated Corporate Tax Base (CCCTB) and supporting the OECD’s BEPS Projects. The CCCTB aims to harmonize corporate taxation across the EU, simplifying tax calculations and reducing profit shifting. On the other hand, the OECD’s Two-Pillar Project addresses the tax challenges of digitalization and globalization by reallocating taxing rights to market jurisdictions and introducing a global minimum tax rate. This paper aims to analyse the successes and failures of these initiatives in order to explore potential solutions to create a fairer and more sustainable global tax system.

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TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023

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TAX EVASION AND TAX HAVENS SINCE THE NINETEENTH CENTURY Sébastien Guex, Hadrien Buclin (editor) Ed. Palgrave MacMillan, Cham, 2023

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 2/2024

The book is structured into three main parts: Part I – The Emergence and Expansion of Tax Havens; Part II – Tax Evasion: Scope, Causes, and Conflicts; Part III – Should We Fight Against Tax Evasion and Tax Havens? Each chapter has themes developed by an author on topics of interest structurally associated with the corresponding part of the global study.

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TIRESIAS’ GIFT OF FORESIGHT: DETECTING FIRMS IN DISTRESS

Author(s): Tudor RĂDULESCU,Cosmin Dariescu,Daniela Mardiros / Language(s): English Issue: 25 Special/2022

The 2020 pandemic has accelerated bankruptcy in economic sectors directly affected by the evolution of prices (the oil industry, transportation, entertainment, the car industry etc). Thus, the number of distressed businesses has grown. The current paper aims to answer the following legitimate questions: what are the methods to early detect distressed businesses, and what are the paths that one can use in order to warn them of imminent distress? According to the European Commission, a company is distressed if, in the absence of State intervention, it will shut down its short-term or middle-term operations. The use of a multitude of definitions for financial distress is explained through the failure to find a measure of enterprise decline. Each country uses different terms to describe insolvency. Still, a model is necessary to improve the accuracy of the prediction. Liquidity flows, profitability and the leverage effect are the most useful indicators to predict a business’ insolvency, along with: assessment of accounting documents, liquidity rates, changes in legislation etc. Certain steps have been taken to elaborate some innovative methods based on data and Artificial Intelligence. In the EU, there are three warning tendencies: the extra-judiciary tendency, the mixed tendency and the non-litigious judiciary tendency

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Účastenství v řízení z pohledu nařízení o zahraničních subvencích

Author(s): Michal Hadinec / Language(s): Czech Issue: 1/2024

In his contribution; the author deals with the issue of the new regulation on foreign subsidies distorting the internal market. He does so in comparison with the reg¬ulation of state aid. He focuses mainly on the procedural rules governing the position of competitors of recipients of foreign subsidies. The article analyses the similarities between the unlawful state aid procedure and the unlawful foreign subsidy procedure. Subse¬quently; the issues of complaints and locus standi are examined.

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Restructurarea serviciilor vamale în 2025 - digitalizare și reorganizare în contextul intrării României în Spațiul Schengen

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Restructurarea serviciilor vamale în 2025 - digitalizare și reorganizare în contextul intrării României în Spațiul Schengen

Author(s): Mihai Petre / Language(s): Romanian Issue: 1/2025

Romania is undergoing a radical transformation of its customs services, carried out under the Strategy for the Reform of the Romanian Customs Authority for the period 2022-2024. However, this reform will now continue from a new perspective—that of Romania's acceptance into the Schengen Area. The modernization and optimization of customs activities, which will have a direct impact on the national economy as well as on regional and European trade exchanges, will include the mandatory restructuring of border crossing points, as well as customs clearance and control procedures for goods transiting, entering, or leaving Romania. Beyond the objectives of advanced personnel training and equipping customs authorities with appropriate border surveillance tools, the key focus of this transformation should be the digitalization of processes and the implementation of solutions based on artificial intelligence (AI).

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Cota unică de impozitare în România: analiză comparativă
și perspective juridice și fiscale

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Cota unică de impozitare în România: analiză comparativă și perspective juridice și fiscale

Author(s): Dragoș Mihail Mănescu / Language(s): Romanian Issue: 1/2025

The flat tax rate was introduced in Romania in 2005, representing a major change in the tax system. This article briefly analyzes the legislative framework, the economic impact, the advantages and challenges associated with the flat tax rate, comparing the Romanian tax regime with similar models in other European countries. It also attempts to provide a legal and economic perspective on the future of the tax system in Romania.

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Lichwa, prawo i emocje w Kupcu weneckim Williama Szekspira i polskiej adaptacji Krystyna Ostrowskiego Lichwiarz (1861)

Author(s): Katarzyna Jaworska-Biskup / Language(s): Polish Issue: 51 (5)/2024

The paper discusses the representation of usury in William Shakespeare’s The Merchant of Venice and the Polish adaptation Lichwiarz by Krystyn Ostrowski. This research aims to show how Shakespeare presented usury in his play and how Ostrowski modified it in 1861. As it is demonstrated, usury is a legal term that has always generated many feelings and provoked debates. This is reflected in the literature, Shakespeare’s play being the most illustrative example. Krystyn Ostrowski developed the theme of usury and emotions in his adaptation, introducing many additions and alterations all to criticise the Jewish community vehemently.

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CONSULTANȚĂ FISCALĂ - Aspecte fiscale și contabile asociate operațiunilor de reorganizare (IV). Transferul de activitate prin divizare – regimul contabil

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CONSULTANȚĂ FISCALĂ - Aspecte fiscale și contabile asociate operațiunilor de reorganizare (IV). Transferul de activitate prin divizare – regimul contabil

Author(s): Sorin Roman / Language(s): Romanian Issue: 4/2024

The accounting reflection of division operations is regulated by Order no. 897/2015 for the approval of the Methodological Norms regarding the accounting treatment of the main operations of merger, division, dissolution, and liquidation of companies, as well as the withdrawal or exclusion of certain associates from companies, a regulatory act issued under Article 35 paragraph (4) of Accounting Law no. 82/1991.

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