Glosa do orzeczenia Sądu Rejonowego w Tomaszowie Lubelskim z dnia 2 lutego 2016 roku (sygn. akt II K 662/14, niepubl.)

Author(s): Agnieszka Olech / Language(s): Polish Issue: 1/2018

This commentary presents an analysis of the court’s holding concerning the highly popular phenomenon of metal detecting, in the context of historical/cultural artifacts. According to the applicable law, searching for historical artifacts can only take place after obtaining the consent of the voivodeship monuments’ conservator; however, this duty is not respected in the majority of cases. Moreover, such searches often lead to the destruction of archaeological sites and illegal excavation of movable artefacts. The District Court in Tomaszów Mazowiecki pointed out that searching for historical/cultural artifacts using a metal detector shows all the features of a criminal offense regulated in Art. 108, the Act on the Protection of Monuments and the Guardianship of Monuments. This offense is typified as damaging or destroying a monument.

Article 47. Charter of Fundamental Rights of the European Union in the Light of the C-437/13 Decision of the Court of Justice of the European Union

Author(s): Faris Godinjak / Language(s): English Issue: 23/2019

The role of the Court of Justice of the European Union is very important regarding the exercise of rights from Charter of Fundamental Rights of the European Union. Its decisions have high importance for future cases and practice of the national institutions of member states. The main subject of this article is one of the Court’s decisions, specifically case C-437/13, Unitrading Ltd v Staatssecretaris van Financiën (State Secretary for Finance). The question of origin of goods, which is focus of this decision, is always relevant and challenging, so the author wanted to present a specific case when the goods were imported into the Union area and the country of origin was disputable. Content of the case has to do with Article 47 of the Charter, which guarantees right to an effective remedy, and the means of proof which was presented. The author analyzed the possibility to exercise this right, concerning the previously mentioned article of the Charter, by presenting the right to an effective remedy as a general principle of law and part of the European Convention on Human Rights and Fundamental Freedoms and the European Union Charter of Fundamental Rights and discussing the outcome of the C-437/13 case in front of the Court of Justice of the European Union.

ONLINE PUBLISHED CIVIL JUDICIAL DECISIONS IN ROMANIA - BALANCING THE CONFLICT BETWEEN THE PRINCIPLE OF PUBLICITY IN COURT PROCEEDINGS AND THE RIGHT TO PERSONAL DATA PROTECTION

Author(s): Silviu Dorin Şchiopu / Language(s): English Issue: 1/2017

According to the principle of the publicity of the court hearings, the civil trial usually takes place in public hearing, in court, not only in the presence of the parts, but also in that of any other person who, even if he or she is remote from the litigation, wants to attend the debates. However, in the absence of the subjects’ consent, it is required the anonymisation of all personal data regarding any person mentioned throughout the court order published online, excepting the judges’ name and surname. Although the publicity manifests itself in front of the court, including public’s presence in the hearing room, this does not mean that the persons, who do not want to attend the debates, must be subsequently provided the access to the information regarding different litigations that were on the role of court. Consequently, the principle of publicity of the court hearings does not entitle anyone to publish the data offered by the courts and to treat them as public information, but not personal data.

Repertoriul de jurisprudență în materie fiscală al Curții de Justiție a Uniunii Europene (mai – iunie 2019)

Author(s): Alexandra-Maria Mureșan / Language(s): Romanian Issue: 3/2019

Hotărârea Curții de Justiție a Uniunii Europene din data de 27 iunie 2019, pronunțată în cauza C-348/18

Câteva observații privind justificarea scutirii de la plata TVA-ului în cadrul livrărilor intracomunitare de bunuri sau operațiunilor triunghiulare

Author(s): Alexandra Tomuța / Language(s): Romanian Issue: 4/2019

The intracommunity supplies of goods are a part of the daily activity of big corporations, as they are exempted from VAT based on Article 138 VAT Directive and Article 294 of the Tax Code. However, the proof of the supply for the exemption to become applicable is a difficult process in practice, lacking predictability. For these reasons I proceeded to a study that presents the problems arising in practice, comparative law approaches, but also the legislative norms that will enter into force soon, in order to simplify the process.

Sinteză de jurisprudență fiscală națională (iulie-august 2019)

Author(s): Cosmin Flavius Costaş / Language(s): Romanian Issue: 4/2019

Following Decision no. 86/2018 of the High Court of Cassation and Justice, national tax courts had to apply the proportionality principle in VAT cases, as far as the determination of tax penalties is concerned. The first judgement of this type was delivered on 20 March 2019 by the High Court of Cassation and Justice - Tax and Administrative Litigation Section. The reasoning of this judgement is important as far as the criteria for reducing the amount of the tax penalties is concerned.

Repertoriul de jurisprudență în materie fiscală al Curții de Justiție a Uniunii Europene (iulie-august 2019)

Author(s): Alexandra-Maria Mureșan / Language(s): Romanian Issue: 4/2019

The Case-Law of the European Court of Justice (July-August 2019)

Transitions Online_Around the Bloc-24 January

Author(s): Ioana Caloianu / Language(s): English Issue: 01/27/2020

Headlines from around the region: Polish judges; Bulgaria, Russia, and Skripal’s poisoning; a Russian culture minister who hates culture; a monument to Leningrad heroes; and Turkmenistan’s population.

Разваля ли се по силата на съдебното решение за евикция договорът за прехвърляне на недвижим имот?

Author(s): Delyan Nedev / Language(s): Bulgarian Issue: 3/2019

The article examines how the eviction affects the transferring of ownership contract (case № 1/2019, General Meeting of the Civil and Commerce Chambers of the Supreme Court of Cassation). According to the position maintained, the eviction judgment does not ex lege cause the termination of the contract. Instead – according to the general principles of Contract law – it has to be another, special claim for the termination.

PARALLELS BETWEEN CERTAIN DELICTS AGAINST THE PERSON IN ROMAN LAW AND CERTAIN INSTITUTES OF CONTEMPORARY MACEDONIAN CRIMINAL LAW

Author(s): Goce Naumovski,Dimitri Chapkanov,Milica Shutova / Language(s): English Issue: 2/2019

An attempt is made for possible systematizations of the delicts in the Roman law, with a presentation of the relevant sources, as well as a brief overview of the basic characteristics and the development of some of the delicts. Analysis of the contemporary forms with a focus on Macedonian legislation is also provided. Several conclusions are derived regarding the importance of roman criminal law for contemporary law.

ADEQUACY OF PENAL POLICY IN CRIMINAL CASES OF ORGANIZED CRIME

Author(s): Miodrag N. Simović,Mile Šikman / Language(s): English Issue: 4/2019

Organized crime is a serious form of crime, whether it is viewed in the criminological sense or as the criminal justice response to this phenomenon. In this regard, the penal policy of the legislator should be proportionate to the gravity of organized crime. However, the penal policy of the courts does not reflect the stated intentions, which is primarily reflected in relatively mild criminal penalties for criminal offenses of organized crime. Although the case law does not contravene the law, i.e. contra legem, because it moves within the boundaries prescribed by the law, it is obvious that the issue is about imbalance of punishment for these criminal offenses, even when it comes to mitigating of the sentence of imprisonment. This paper will provide an analysis of the criminal law framework of organized crime prescribed by the Criminal Code of Bosnia and Herzegovina (CC BiH), as well as an analysis (statistical and descriptive) of the jurisprudence in the criminal cases of organized crime before the Court of Bosnia and Herzegovina (Court of BiH) for the period 2015-2018. As it is not justified and desirable for the legislator's criminal policy and court case jurisprudence to have a different approach in relation to these criminal offenses (different valuation and grading of severity of organized crimes), we will also make certain proposals for de lege ferenda. The paper is a continuation of earlier researches of this problem and is based on the analysis of court judgments in organized crime cases.

Impactul pandemiei COVID 19 asupra predării persoanelor solicitate în baza Deciziei-cadru a Consiliului 2002/584/JAI

Author(s): Alina Petronela Moşneagu / Language(s): Romanian Issue: 1/2020

In Romania, as wel as in all Member States, the judicial cooperation in criminal matters regarding the execution of the european arrest warrant and the surrender of the sought persons in the context of the COVID -19 pandemic was affected and was assesed on a case-by-case basis. Generally, the non compliance with the surrender deadlines or the postponing of the surrender based on serious humanitarian reasons lead to the release of the sought persons without taking alternative measures in order to prevent absconding, giving the fact that there are no national legal basis to take such measures in this type of situations.

Кодификацията на данъчното законодателство – предпоставка за развитието на пазарната икономика

Author(s): Ivan G. Stoyanov / Language(s): Bulgarian Issue: 1/2025

The most frequent objection of businesses to tax legislation is its dynamics - all tax laws are changed every year. The way out of this situation is the codification of tax legislation. This article contains some important proposals for a qualitative future Tax Code and, in the author's opinion, there are no objective obstacles to its adoption. In spite of certain differences between the different tax laws, the matter regulated by them is the same - it is a tax matter. Bulgarian tax legislation has been updated and harmonised with EU tax legislation. Moreover, there is a legal requirement for such codification: according to art. 10, par. 10.1 of the Statutory Instruments Act, public relations in the same field shall be regulated by one and not by several acts of the same level.

Неоснователните действия по чл. 250 от АПК фактически или юридически характер притежават. Неоснователните действия представляват ли волеизявление?

Author(s): Mina Yaneva / Language(s): Bulgarian Issue: 1/2025

This article aims to answer the questions of what character – factual or legal – unwarranted actions under Chapter "Fifteen" of the Code of Administrative Procedure possess, as well as whether the unwarranted actions contain (constitute) a declaration of will. For this purpose the case-law of the Supreme Administrative Court has been examined.

Тълкувателно решение на Върховния административен съд № 1 от 20.03.2025 г.

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 1/2025

Определение № 230 от 10.01.2025 г. по адм. дело № 12111/2024 г. на Върховния административен съд

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 1/2025

Решение № 1522 от 18.02.2025 г. по адм. дело № 12051/2024 г. на Върховния административен съд

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 1/2025

Решение № 1031 от 10.02.2025 г. по адм. дело № 2591/2024 г. на Върховния административен съд

Author(s): Author Non Specified / Language(s): Bulgarian Issue: 1/2025

Repertoriul de Jurisprudență În Materie Fiscală Al CurțIi De Justiție a Uniunii Europene Septembrie – Octombrie 2024

Author(s): Miruna Mihuță / Language(s): Romanian Issue: 5/2024

The article contains the following court orders: Hotărârea Curții din 5 septembrie 2024, cauzele conexate C-639/22-C-644/22, având ca obiect cereri de decizie preliminară formulate în temeiul articolului 267 TFUE de rechtbank Gelderland (Tribunalul din Gelderland, Țările de Jos), prin deciziile din 5 și 6 octombrie 2022, primite de Curte la 12 octombrie 2022, în procedurile X (C-639/22), Stichting BPL Pensioen (C-643/22), Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) (C-644/22) împotriva Inspecteur van de Belastingdienst Utrecht (C-639/22, C-643/22 și C-644/22) și Fiscale Eenheid Achmea BV (C-640/22), Y (C-641/22) împotriva Inspecteur van de Belastingdienst Amsterdam (C-640/22 și C-641/22) și Stichting Pensioenfonds voor Fysiotherapeuten (C-642/22) împotriva Inspecteur van de Belastingdienst Maastricht (C-642/22). / Hotărârea Curții din 5 septembrie 2024, cauza C-83/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Bundesfinanzhof (Curtea Federală Fiscală, Germania), prin decizia din 3 noiembrie 2022, primită de Curte la 15 februarie 2023, în procedura H GmbH împotriva Finanzamt M. / Hotărârea Curții din 12 septembrie 2024, cauza C-709/22, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Wojewódzki Sąd Administracyjny we Wrocławiu (Tribunalul Administrativ Voievodal din Wrocław, Polonia), prin decizia din 22 septembrie 2022, primită de Curte la 17 noiembrie 2022, în procedura Syndyk Masy Upadłości A împotriva Dyrektor Izby Administracji Skarbowej we Wrocławiu. / Hotărârea Curții din 12 septembrie 2024, cauza C-741/22, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de tribunal de première instance de Liège (Tribunalul de Primă Instanță din Liège, Belgia), prin decizia din 18 noiembrie 2022, primită de Curte la 2 decembrie 2022, în procedura Casino de Spa SA și alții împotriva État belge (SPF Finances). / Hotărârea Curții din 12 septembrie 2024, cauza C-73/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de tribunal de première instance de Liège (Tribunalul de Primă Instanță din Liège, Belgia), prin decizia din 30 ianuarie 2023, primită de Curte la 10 februarie 2023, în procedura Chaudfontaine Loisirs SA împotriva État belge (SPF Finances). / Hotărârea Curții din 12 septembrie 2024, cauza C-429/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Administrativen sad – Varna (Tribunalul Administrativ din Varna, Bulgaria), prin decizia din 30 iunie 2023, primită de Curte la 11 iulie 2023, în procedura „NARE-BG” ЕООD împotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite. / Hotărârea Curții din 12 septembrie 2024, cauza C-248/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Fővárosi Törvényszék (Curtea din Budapesta-Capitală, Ungaria), prin decizia din 30 martie 2023, primită de Curte la 18 aprilie 2023, în procedura Novo Nordisk A/S împotriva Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. / Hotărârea Curții din 12 septembrie 2024, cauza C-243/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de hof van beroep te Gent (Curtea de Apel din Gent, Belgia), prin decizia din 28 iunie 2022, primită de Curte la 18 aprilie 2023, în procedura Belgische Staat/Federale Overheidsdienst Financiën împotriva L BV. / Hotărârea Curții din 4 octombrie 2024, cauza C-171/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Upravni sud u Zagrebu (Tribunalul Administrativ din Zagreb, Croația), prin decizia din 9 martie 2023, primită de Curte la 20 martie 2023, în procedura UP CAFFE d.o.o. împotriva Ministarstvo financija Republike Hrvatske. / Hotărârea Curții din 4 octombrie 2024, cauza C-475/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Curtea de Apel Cluj (România), prin decizia din 3 iulie 2023, primită de Curte la 25 iulie 2023, în procedura Voestalpine Giesserei Linz GmbH împotriva Administrației Județene a Finanțelor Publice Cluj, Direcției Generale Regionale a Finanțelor Publice Cluj-Napoca. / Hotărârea Curții din 4 octombrie 2024, cauza C-585/22, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Hoge Raad der Nederlanden (Curtea Supremă a Țărilor de Jos), prin decizia din 2 septembrie 2022, primită de Curte la 7 septembrie 2022, în procedura X BV împotriva Staatssecretaris van Financiën. / Hotărârea Curții din 17 octombrie 2024, cauza C60/23, având ca obiect o cerere de decizie preliminară formulată în temeiul articolului 267 TFUE de Högstaförvaltningsdomstolen (Curtea Administrativă Supremă, Suedia), prin decizia din 3 februarie 2023, primită de Curte la 6 februarie 2023, în procedura Skatteverket împotriva Digital Charging Solutions GmbH.

Jurisprudență Fiscală Istorică A CurțIi de Justiție a Uniunii Europene Cauza 7/68, Comisia c. Italia

Author(s): Laura Lazăr / Language(s): Romanian Issue: 5/2024

The Commission c. Italy case‑law is a landmark decision of the Court of Justice of the European Communities, addressing the compatibility of a progressive tax on the export of cultural goods with the rules of the common market. Italy imposed this tax to protect its national cultural heritage, arguing that it fell under the exceptions provided by Article 36 of the EEC Treaty (now Article 36 TFEU). However, the Court ruled that the tax violated Article 16 of the EEC Treaty (now Article 30 TFEU) as it constituted a measure with an effect equivalent to a customs duty, discouraging exports and increasing the price of goods. The Court emphasized that exceptions under Article 36 must meet strict criteria: they must pursue a legitimate objective, be proportional, and not impose unnecessary barriers to trade. Italy failed to demonstrate that the tax was the least restrictive means of achieving its cultural protection goals. Instead, the tax created a commercial obstacle and indirectly favoured the domestic market. The judgment reinforced the prohibition of discriminatory measures and clarified the limits of permissible trade restrictions under EU law.