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The report is dedicated to the issues connected to the legal personality of passive subjects in tax law and does not claim to be complete. Attention is turned to the private and legal entities and an emphasis is put on the features of this social and legal quality of the entities in this legal field. The practice of the Court of Justice of the European Union is also used for prejudicial inquiries on tax cases.
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The problem has two aspects - Internet as a matter of law; existence and action of law in the virtual environment. The second aspect is the object of analysis. On the basis of case studies are formulated conclusions about the qualitative growth of modern law, acting not only in material, but also in the virtual environment. The innovations are ubiquitous and cover legal practice, rulemaking, legal science and legal education. The features of the new environment imposed the transition is based on a comprehensive conceptual model and legislation. Counted are the main general theoretical topics whose development determines the content of the virtual model of legal action.
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A data subject should have the right to have personal data concerning him or her rectified from internet searches also known as a ‘right to be forgotten’. The concept is an establishment of a general new principle in the field of data protection. The subject of this study is the content of this right, its boundaries and prerequisites, in particular in the light of the right of the public to access information.
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The article reviews comparatively two recent decisions of European supranational courts: the ECJ judgement in the case of Oliver Brüstle v Greenpeace e.V. and the European Court of Human Rights’ judgment in the case S.H. and Others v Austria. Both judgements deal with scientific developments and their legal regulation: the 98/44/EC Directive on the legal protection of biotechnological inventions and the Austrian Artificial Procreation Act respectively. The two courts however approach the respective matter in a very different manner. While the ECJ insists on a uniform definition of human embryo on European level, in order to overcome differences on national level across member states and above all protect the principle of human dignity, the European Court of Human Rights opts for the infamous margin of appreciation of States Party to the Convention, doing no justice to its progressive case-law on precedents set by modern science and technology.
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In today’s global society, achieving good governance is unthinkable without ensuring and affirming the right to good administration. It received its legitimate recognition for the first time in the Charter of Fundamental Rights of the European Union. This Community act covers rights resulting from citizenship, but it is not limited to them. With it, the EU seeks to strengthen the protection of fundamental human rights by building on the achievements of society. It can therefore be argued that the acquis communitaire builds on the existing global legislation in this regard, including the Convention for the Protection of Human Rights and Fundamental Freedoms. The global COVID crisis has strengthened the role of the state, and hence of public authority, in public and socio-economic life. Thus, the issue of the importance and role of good governance in the public sector has to come to the forefront of public attention. The right to good administration was gradually established as an important moment for achieving good governance on a national and international scale.
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The paper presents the problem of the rights of the child from socially-pedagogical perspective and in connection with the threats of the World War II. Some perspectives are outlined in the foreground: “military complex” and “zone of the social solidarity”. With the first term, the totality of the negative psychical, physical and social consequences that children endured in the result of the military actions are marked. With the second term, different forms of help and actions for children`s protection in case of threat for their life and existence are marked.
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The publication analyses the regulation of the right of defence in Bulgaria and explores the principle of equality of the parties in the pre-trial phase. For the purposes of the study the authors present the system of judicial and investigative bodies as well as the most important characteristics of the criminal proceedings, in particular of the pre-trial proceedings. The study discusses the rights of the defence counsels and their procedural role and outlines a number of problems that attorneys face in defending their clients during the criminal proceedings.
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The article examines the history’s development of reply right legislation in Bulgaria during 1881 – 1901. It compares reply laws in France, Germany, Italy and Spain. Recommends the future regulation of the print media in Bulgaria.
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This article examines the right of people working in the judicial system to receive supplementary benefits based on their acquired professional experience. It also examines the specifics of the relations between magistrates, officers of the court, registry judges and state bailiffs; the structure of the wage of people who work in the judiciary and the benefits which are a part of the gross salary.
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The legal doctrine has been continuously debating the essence of legal concepts. The oldest legal institutes such as rights in general and specifically right to property are among the most often dissected and reexamined. Even content of legal concepts and their meaning as different from their everyday counterpart is prone todebate and the concept of property is a brilliant illustration thereof. Understanding the content of "property" becomes even more compounded when the latter is conceptually transformed into right to property. Opinions vary and are often contradictory.
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In the presentation the subject is reviewed in the light of the following questions – if the random selection principle of case distribution set out in article 9 of the Judiciary system act is breached, are we faced with a court, established in breach of the law (according to the Supreme Court of Cassation’s case law); is there a breach to the right of a civilian to a hearing from an independent court if he is tried by military courts (according to the case law of the European Court of Human Rights (ECHR)); what does the independence of the court constitute of and what are the objective and the subjective tests for impartiality of the court (according to the case law of the ECHR and the Supreme Court of Cassation).
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This paper deals with the environmental protection and the European Convention on Human Rights and jurisprudence of the European Court of Human rights in this field. In the early years of the Convention’s life, any individual seeking to have their right to environment protected under the European Convention would have seen his application being dismissed as ill founded ratione materiae because no right to environment is proclaimed as such in the Convention nor in its protocols. As it was elaborated in this paper, this fact has not been an insurmountable obstacle to a creative approach by the Court to protect indirectly some connotations of a human right to environment, thanks to an exercise of judicial activism and judicial self-restraint. This protection was realized mostly through Article 8 of the Convention, but also via other articles of the Convention.
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The development of the human rights system is one of the basic factors for the recovery of the international legal order after the Second World War. The European Union and the Council of Europe have implemented cooperation in the field of human rights, democracy and the rule of law in countries bordering the EU. The framework for the relationship between these two bodies is defined over several “exchanges of letters” between the two organizations concerning the consolidation and intensification of cooperation. The European Union sees human rights as universal and indivisible and actively promotes and defends it. This raises the question of the relationship between the two European courts, the European Court of Human Rights and the Court of Justice of the European Union in the field of human rights and fundamental freedoms. Namely, between these courts, there are no formal institutionalties. On that basis, there is a divergence in the case law of the two courts. Upon the Opinion 2/13, the notion of a dialogue between two European courts and thus the attempt to harmonize the judicial practice is somewhat pointless.
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Central to the intelligence cycle, analysis-synthesis requires the integration of human skills and automation to provide description, explanation, and prediction with explicit and quantified judgments that include alternatives, missing evidence, and dissenting views carefully explained. The challenge of discovering the hidden, forecasting the future, and warning of the unexpected cannot be performed with infallibility, yet expectations remain high for the analytic community.
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In the European Union, member states should provide national legislation that prohibits a trader to act unfairly towards a consumer if he carries out commercial practices that are not in line with the required competence and care requirements. According to the law, each act, omission, behaviour, representation of facts or commercial communication by a trader that relates to the sales promotion of a product to consumers, falls under the term ‘Commercial practice’. Therefore, the doctrine should interpret this term thoroughly. If a commercial practice is misleading or aggressive, it is particularly deemed to be unfair. Unsolicited supply of goods is a practice in which products supplied by the trader, but not solicited by the consumer or services are sent to consumers in the expectation that many will prefer to purchase rather than to return them; the practice is considered undesirable and legislation protecting consumers has been enacted.
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Analyzed the verdicts of the courts which sentenced persons, guilty of committing crimes against labour human rights, on the basis of which identified some gaps in the legal regulation of these rights. Proposed upgrading of the existing sanctions regulations, which establish responsibility for crimes of this category
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The report reviews the issues of the practice of the European Union’s Court as a source of tax law, without claiming comprehensiveness. Made is an attempt to protect the statement that the practice of European Union’s Court on pre-judicial questions on tax cases represents and shall be reviewed as a source of tax law as far as it gives mandatory directions regarding the interpretation of the Community law and the principles it is established on. Made are several offers de lege ferenda for the amendment of the currently effective tax legislation.
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Over the course of the late 20th century the so-called “social model” (which views disability as the result of social barriers that prevent people with disabilities from participating into the society) arose. This model opposed the previously dominant “medical model” (in which disability is considered as an individual pathology) that had until then underpinned much of service provision for people with disabilities all around the world. Latterly the development of holistic models brought about a global understanding of disability, taking into consideration all dimensions. The development of international legislation on the rights of people with disabilities during the 1970s also accounts for this shift in paradigm from the medical to the social model of disability. Among those, the adoption by the UN General Assembly of the Standard Rules on the Equalization of Opportunities for Persons with Disabilities in 1993, presented disability rights as an equal opportunity issue rather than a special needs issue. For South East European countries at various stages of an EU association or accession process, a key legal instrument is the Council of Europe Recommendation No. R (92) 6 of the Committee of Ministers to Member States on a Coherent Policy for People with Disabilities. In terms of the financial perspective of these services, the results are shown in many reports for institutional care and community-based services. In all of them is noted there is no evidence, that model of community-based services is rather expensive than care in the institutions. Other studies, note the opposite meaning. Experience shows that simply closing institutions is not, in itself, enough to ensure the social inclusion of people with intellectual disabilities. In order to achieve real inclusion, an efficient network of quality community-based services must be established, and service standards and monitoring systems must be developed.
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The First Review Conference of the International Criminal Court Statute was held in Kampala in 2010. The Conference participants discussed the amendments to the Rome Statute and evaluated the operation of the International Criminal Court in the previous period. They adopted the amendments on aggression and on expanding the list of war crimes in non-international armed conflicts but they refused to accept the amendment proposing changes to Article 124. As for the operation of the International Criminal Court, this Conference identified the major problems this judicial institution had been facing and proposed appropriate measures to overcome these problems.
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