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Защита на юридическите лица от дискриминация

Author(s): Blagoy Deliev / Language(s): Bulgarian Publication Year: 0

The Bulgarian anti-discrimination act provides protection for legal entities, but under certain conditions. The author discusses the issues of the effect of the equality principle on legal entities, how the discriminatory violation can affect the legal entity and how this is reflected in the assessment of the admissibility and the essence of the complaint of discrimination. The violation affects both the legal entity and the natural persons related to it. There is also the problem of the relation of these two groups of subjects to the various grounds for discrimination. The protection regime in the act can be a special administrative proceeding before an administrative jurisdiction or a claim proceeding before a court. The tendency in jurisprudence is the continuous formalization of judicial and administrative proceedings. This reflects on the opportunities for participation and protection of legal entities. The study focuses first on typology of cases where legal entities can be affected by discrimination. Secondly, it provides an overview of the various legal remedies available to these entities to engage in the protection of their own and other subjects’ rights. The cases are taken from the case law and therefore there is a rather broad conceptual difference between the various examples of legal entities “affected by” discrimination and “engaged” in proceedings to defend their rights.

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Изискването за спазване на административнопроизводствените правила

Author(s): Kino Lazarov / Language(s): Bulgarian Publication Year: 0

The paper draws attention to the administrative procedure with its characteristic features. The analysis presents the main purpose of the administrative process. The grounds for annulment of the administrative act related to a substantial violation of the same are also indicated.

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Съществена непредвидима промяна в обстоятелствата и отражението ѝ върху договор за обществена поръчка

Author(s): Zahary Tormanov / Language(s): Bulgarian Publication Year: 0

The report examines some of the legislative possibilities for modification to a public procurement contract. The actual composition of a change to a public procurement contract in the hypothesis of Art. Art. 116, para. 1, item 3 of the Public Procurement Act and the factual composition of business frustration under Art. 307 of the Commercial Law are briefly analyzed and compared. The author comes to the conclusion that in the event of a significant change in circumstances after the conclusion of a public procurement contract, which change leads to the occurrence of a subsequent exceptional burden of the due performance (non-equivalence of counter-performances) and if the preservation of the public procurement contract in an unchanged state contradicts justice and good faith, it can be applied the institution of business frustration, regulated in the commercial law.

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Правно действие на заповедта по чл. 154, ал. 5 от ЗУТ по отношение на собствениците на самостоятелни обекти в строяща се сграда

Author(s): Atanas Petrov / Language(s): Bulgarian Publication Year: 0

Construction is a dynamic process, which is carried out in accordance with an approved investment project and a building permit issued on its basis. The Law on Spatial Planning (LZP) allows the amendment of the investment intentions in the course of construction. Changes may affect the project's provisions with respect to individual independent objects, their boundaries, their intended use and square meters, to take away or modify common parts of the building, etc. At the same time, Article 181(2) of the LZP provides that the ownership of a separate object may be transferred after the completion of the building in rough construction, which precedes the completion of its construction, and it is in this case that the amendment of the investment intentions may affect the acquired separate objects. The effects of the change of investment intentions are described in this report.

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Предпоставки за възникване на отговорност за чужд данъчен дълг

Author(s): Krasimir Mutafov / Language(s): Bulgarian Publication Year: 0

The report is dedicated to the liability for foreign tax debt, regulated in the TIPC. Emphasis is placed on the prerequisites for the emergence of this specific type of legal liability inherent only in tax law. In this aspect, attention is paid to the practice of the SAC in tax matters related to the issues that are looked under consideration.

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Спиране на изпълнителното производство като вид обезпечителна мярка

Author(s): Ivan Georgiev / Language(s): Bulgarian Publication Year: 0

In recent years, there have been more frequent cases in which, the issuance of a preliminary measure suspending the enforcement proceedings is requested. The peculiarity of this measure consists in the various procedural conditions that the law. It is important whether the measure is requested in an already pending cases or in a proceeding to secure a future claim. These differences from other security measures require consideration of the problem from all possible procedural aspects.

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Подсъдност от последна степен, или за правомощието на ВКС да определя Компетентния съд по чл. 123 ГПК

Author(s): Vassil Krumov Petrov / Language(s): Bulgarian Publication Year: 0

The article examines the question of the construction of a provision in the Civil Procedure Code, authorizing Supreme Court of Cassation to designate proper venue when rules of jurisdictional venue are insufficient to determine it. It is argued that the statutory provision envisions a venue of last resort and embodies an inherent jurisdiction by SCC as having supervisory judicial power. A recent judicial case in point is examined.

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Съдебната практика по правилника за прилагане на закона за публичните предприятия – тенденции и изводи

Author(s): Stefan Radev / Language(s): Bulgarian Publication Year: 0

This report examines the judicial practice related to the conduct of procedures for leasing property owned by public enterprises. A comparison is made with the judicial practice under the old regulations and the application of interpretative decision No. 3 of 06.27.2016 is considered. General shortcomings of the old and new regulation regarding commercial companies with state participation in the capital are pointed out and a proposal is made for legislative change, which is valid for all public enterprises.

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Място за "стопанска дейност'' в българското данъчно право

Author(s): Stoycho Dulevski / Language(s): Bulgarian Publication Year: 0

The purpose of this report is to analyze the extent to which it is possible to introduce a legal definition of ''business'' in the Bulgarian tax law. On the one hand, this may be a welcoming idea in order to clarify other relevant concepts. For example, the term ''business activity'' is outlined in the international tax law. On the other hand, national practice provides guidance on its legal features. This raises the question of whether the theory really needs to pay special attention to this aspect as well or whether there are a number of risks.

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В защита на ''публичната личност''

Author(s): Teodora Yovcheva / Language(s): Bulgarian Publication Year: 0

The subject of the report is the right to privacy of the so-called ''public persons'' (more precisely of those who are known to the public because they are engaged in work in the public interest). The aim is to strike a balance between this fundamental human right, on the one hand, and freedom of expression and freedom of information, on the other. Arguments are put forward in favor of the view that the privacy of the ''public figure'' should be as protected as that of other citizens.

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Някои въпроси на данъка при източника по ЗКПО при възмездното разпореждане с български дружествени дялове или акции от страна на чуждестранни юридически лица

Author(s): Tyurker Mollahasan / Language(s): Bulgarian Publication Year: 0

The report aims to analyze some of the tax consequences that occur in the disposal against consideration of Bulgarian shares or stocks by foreign legal entities. The Corporate Income Tax Act (CITA) is the normative act that regulates these consequences. Moreover, the CITA regulates a different regime depending on the quality of the transferor of the Bulgarian company shares or stocks – whether it is a local legal entity or a foreign legal entity. The report below analysis only the tax implications for foreign legal entities. The essence of the withholding tax under CITA, the object of taxation, the subject of the tax, the specifics of the tax event and the determination of the amount of the tax liability and the rules for declaring and paying the tax are analyzed.

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Обичайноправната терминология във връзка с наследяването

Author(s): Patritsia-Aleksandra Bozhinova / Language(s): Bulgarian Publication Year: 0

Inheritance in accordance to common law is characterised with firm terms, most of which remain the same even today. This article presents the basic terms in relation to inheritance and their nuances in different Bulgarian regions. The purpose of this text is to examine the most common terms by researching the essence, methods and features of inheritance in the context of common law.

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Предизвикателства в прилагането на законодателството за устойчиви финанси във финансовия сектор

Author(s): Adelina Yankova / Language(s): Bulgarian Publication Year: 0

In the last decade, climate change and the need for sustainable development have been increasingly discussed in terms of future goal-setting, legislative amendments and transformation of the current practices. In the last three years, however, the topic has become a leading one not only at the European level, but also on a global scale. There has been talk of a transformation of thinking, and most areas of our lives are affected by new regulations motivated by achieving a fair and smooth transition to climate neutrality. The financial sector is not left out of the trend, seeing serious innovations aimed at supporting the common cause, namely by aligning part of the financial flows with the desired climate change-resistant development, but also by directing them in the direction of financing the intended transition. This publication aims at examining and summarising the adopted legislation in the area of sustainable development in the financial sector, while drawing attention to some problems related to its implementation.

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Административноправни задължения на организаторите на спортни мероприятия във връзка с правото на достъп до територията на спортна зона съгласно Закона за опазване на обществения ред при провеждането на спортни мероприятия

Author(s): Kiril Goranov / Language(s): Bulgarian Publication Year: 0

The Law on the Protection of Public Order in the Conduct of Sports Events includes a number of administrative obligations towards the organizers of public events of a sporting and competitive nature. Some of the obligations are related to the provision, depending on the right of access of persons to the territory of the sports area where the sporting event is held. It is comprehensive to ensure the safety and security of participants and visitors in order to monitor public order, excluding the implementation of anti-social acts and others. Failure to comply with the obligations could lead to the application of administrative penalties to the organizer.

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Правна рамка на управлението на държавния дълг в България

Author(s): Aglika Kaneva / Language(s): Bulgarian Publication Year: 0

In the paper, the process of management of the public debt has been presented. The normative documents have been indicated through which management of the public debt is regulated in Bulgaria. The main aspects of the process of management of the public debt have been reviewed.

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"Председателският съвет" в правилника за организацията и дейността на Общинския съвет, неговите комисии и взаимодействието му с общинската администрация

Author(s): Dian Dunev / Language(s): Bulgarian Publication Year: 0

The present report aims to examine and analyze the competences of the Municipal Council to establish ‘The Presiding Council’ with its respective functions regulated in the Regulations on the Organization and Activities of the Local Self-government Body. For this purpose, an analysis of the existing case-law of the administrative courts and the Supreme Administrative court has been made. The figure of ‘The Presiding Council’, which is not regulated in the Local Self-Government and Local Administration Act, is examined through the prism of legality requirements.

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Компетентност на административните съдилища

Author(s): Darina Zinovieva / Language(s): Bulgarian Publication Year: 0

The article analyzes the competence of the administrative courts in Bulgaria, considering the scope of jurisdiction of the types of cases in three stages according to the compliance with three constitutions, including the current one. The focus is on a pressing problem, the subject of case No.1of 2022 of the Constitutional Court of the Republic of Bulgaria.

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European Union Cohesion Policy and Euroscepticism: A Literature Review

Author(s): Dana Kubenkova / Language(s): English Publication Year: 0

The aim of this article is to provide a consolidated overview of existing knowledge on the relationship between European Union Cohesion Policy and voter support for Eurosceptic political parties, identify gaps in research, and suggest recommendations for further studies. The literature review is conceived from the perspective of regional economics and politics. Our analysis will investigate whether the increased levels of investments in creating jobs, enhancing human capital, promoting innovation, improving the quality of life, infrastructure, environment, and other attributes through the European Union Cohesion policy have resulted in a decline in support of voters for Eurosceptic political parties. Furthermore, we will examine whether these investments have no effect in this context or have actually contributed to increasing such support. Our literature review will be limited to studies that have examined this issue at the regional level of current or former European Union member states and which are based on the disciplines of regional economics and politics.

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Предизвикателства и перспективи при определяне на приложимото законодателство по смисъла на дял II от регламент №833/2004 в условията на работа от разстояние или хибридна работа

Author(s): Siyana Dimitrova / Language(s): Bulgarian Publication Year: 0

This report addresses some challenges in determining applicable legislation within the meaning of Title II of Regulation (EC) No 883/2004 in remote working conditions or hybrid work and the prospects for applying the legal framework in relation to the guidelines given by the European Union (EU) in Administrative Commission for the Coordination of Social Security Systems Note AC125/22REV2. The COVID-19 crisis has changed the world, but it has also thoroughly changed our way of working, workplace and the employer-employee relationship. How has work changed during the global pandemic, and what will it look like in the future? People quickly figured out how to work from home. Тhe prevalence of telework has significantly increased across the world, including Europe. This, surely, applies to those employees who work across borders as well. These people no longer perform some or any of their activities in the Member State in which their employer is established, instead, they work/ed online in the Member State in which they reside, or in another Member State. Administrative legal regime concerning the coordination of Social Security Systems and application of the related Regulations faced a new challenge. Taking into account the need to assess the general interpretation of the existing legal framework, the European union (EU), by Note АС 125/22 REV2, introduced new guidelines on the application of social security systems for people, who work remotely and the application of policies for telework or hybrid work. Finding and implementing successful working patterns during the time of global crisis turned out to be not only a solution today (de lege lata), but also a prospect for a better solution tomorrow (de lege ferenda), because according to a number of researches the future belongs to the remote and hybrid work and it is supposed to remain part of the working patterns of many employees and companies with such policies to be rated as a preferred employer.

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POSTOJE KRAJŮ K LEGISLATIVNÍMU NÁVRHU SPOLEČENSTVÍ OBCÍ

Author(s): Marek Jetmar / Language(s): Czech Publication Year: 0

Legislative proposal of community of municipalities as qualified form of union of municipalities resulted in series of fundamental comments of regions. The variability of attitudes was underlined by absence of statement of Association of Regions. The article analyses the individual positions of regions focused on principles of regulation - constituent communities of municipalities, entry conditions, method of registering communities, use of the services of a shared official and issues of accountability for the prepared acts. In subsequent discussions, a substantial part of the comments was settled positively (keeping the register of the community of municipalities by regions), the regions backed down from their comments or changed them to a recommendation. Conditions for formation of a community were significantly reduced and the possibility of several entities in large administrative micro-regions was greatly liberalised. The fundamental method of processing is analysis and comparative analysis of the positions of regions and legislative proposal. When formulating conclusions, it is then a method of synthesizing partial knowledge. The final treatment is very short. It is focused on set up of communities and ensuring the joint exercise of administration through a shared official. The smaller scale of the proposed changes is due to the disunity of the players concerned and the difficulty of reaching consensus.

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