Публично-частното партньорство в Китай и в България
The article discusses public-private partnership in China and Bulgaria,Concessions Act in Bulgaria and Public Procurement Act.
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The article discusses public-private partnership in China and Bulgaria,Concessions Act in Bulgaria and Public Procurement Act.
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Databases and new technologies offer the opportunity to recover the gaps with the European Union and with the countries that understood earlier the role of new technologies in the modernization of public services. In this context, ANCPI makes efforts regarding the digitization of services, by making available users, natural or legal persons, new ways of connecting, requesting and charging for the requested services, through the e-terra, e-payment, etc. applications. The purpose of this article is to present some aspects related to the use of the new service codes, related to the approval and reception of the registration documents in the Land Registry.
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This article presents one of the events that may occur in the life of limited liability companies in financial difficulty, namely, the simultaneous dissolution and liquidation. For this purpose, it refers to the legal, accounting and fiscal regulations applicable in the field and provides an example on the reflection in accounting of the operations specific to the liquidation in the conditions in which the resulting financial resources don’t allow the payment of debts. The goal of this material is to support the professional accountants in their effort of providing services that help companies to fulfil their obligations in cases of simultaneous dissolution and liquidation, by presenting theoretical and practical aspects concerning the activities taking place in this context.
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This article discusses the amendments made by Government Ordinance No. 16/2022 as regards the mechanism of taxation of income from the disposal of the use of assets, other than those from the lease or from rental for tourist purposes of the rooms located in privately owned dwellings. Thus, starting with the revenue for 2023, the 10% income tax rate is applied to the gross income, representing the taxable income, the flat rate expenses/the deduction of 40% used when setting the annual taxable income being eliminated. Another update refers to the reduction of the limit from which the health contribution is paid for the income obtained from the disposal of the use of assets to six national minimum gross wages, compared to 12 wages, as it was before this year. It is also mandatory to register the lease contracts with the competent fiscal authority reporting to ANAF no later than 30 days after the conclusion/occurrence of its amendment, obligation which had been waived in 2018. Their registration procedure is carried out in accordance with Order of the President of the National Agency for Fiscal Administration No. 2031/2022. In the case of the ongoing lease contracts on the 1st of January 2023, their registration with the competent fiscal authority and the changes occurred shall be made within 90 days from the date on which the obligation of their registration has occurred. The obligations of taxpayers who obtain income from the disposal of the use of assets from the execution of maximum five lease contracts are set by self-taxation within the single return.
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This paper examines the practical improvement on the quality of financial reporting in the Romanian public institutions after implementing IPSAS. To test our hypothesis, we used a questionnaire addressed to the accounting professionals from the local public administration, in which 164 respondents participated. In this revision, we use a linear regression analysis method to examine the relationship between the implementation of IPSAS and the quality of financial reporting in the Romanian public institutions. The introduction of IPSAS, as demonstrated by empirical studies, is significantly positively related to the quality of financial reporting in the Romanian public institutions. The findings of this research recommend that regulators take appropriate measures to ensure compliance by those responsible for the preparation of financial statements of public sector entities. Efforts should also be made to improve the quality of disclosure of relevant financial reports to help users make beneficial economic decisions.
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The author critically analyzes the recent repeal of the Order of the Minister of National Defense no. 14/2008 for the approval of the instructions regarding the organization and implementation of the environmental protection activity in the Romanian Army. Given that it was not possible to identify the entry into force of a new normative act regarding the organization and development of the environmental protection activity in the Romanian Army, the main conclusions of the article concern the existence of a moment of legislative vacuum, as well the need to regulate the issue as soon as possible.
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The work examines the Public Domain theory from the perspective of a patrimonial mass of special affectation. The red line of the study is to lead to the idea that the patrimonial mass is a legal technique that restricts the right of creditors to foreclose on debtors' assets, which are to be used to cover a debt. The presentation strategy ensures a friendly transition from an intuitive example that illustrates the professional affectation patrimonial mass of an entrepreneur dentist. Then we discuss the intrapatrimonial division in the case of public persons, such as the state and administrative-territorial units. Further the study concludes that legal operation of intrapatrimonial division results in the creation of two patrimonial masses with different legal regimes: (1) the Public Domain and (2) the Private Domain of the State and U.A.T. And also The legal regime of the public domain is a special application of the legal tactic to safeguard public assets and limit creditors' power to foreclose on public properties.
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Legal practitioners have accredited the idea that the specifics of substantive administrative law rules are sufficient to include territorial jurisdiction regulation among public order rules. They apply without any nuance a series of criteria for determining the public or private order character of the procedural rules and do not consider a clear standard for determining the territorial competence by reference to the notion of domicile. All these operations cannot take place without a series of essential variations starting from the specifics of administrative law, from the relationship between material law and procedural law. Since the regulation of the territorial competence is not immutable, but, on the contrary, can always find a different regulation from the present one, our study seeks to identify rationales, seeks to substantiate the solutions identified in the current regulation, this in the context in which such an analysis is useful in the context of the adoption of the new Administrative Procedure Code.
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The aim of this study is to provide an in-depth and objective comparative analysis of legal provisions, doctrine and case-law on legal standing in subjective administrative contentious under the provisions of Law no. 554/2004 on administrative litigation. The study examines the importance of the concept of injury of subjective right or legitimate interest in the field of legal standing in the judicial review of administrative action under the provisions of Law no. 554/2004 on administrative litigation. Also the study provides a solid argumentation against the influence of the concept of legal standing from civil procedure and overviews the particularities of locus standi under the provisions of Law no. 554/2004 on administrative litigation derived from the concept of injury of subjective right or legitimate interest. In this context are presented the structural differences between the legal standing in civil procedure and in the subjective administrative contentious under the provisions of Law no. 554/2004 on administrative litigation which prevale and reject the application of provisions of Article 36 of Code of Civil Procedure. This study also aims at clarifying the relationship between common law and the procedural rules specific to administrative contentious on the matter of legal standing in administrative litigation in reference to Article 28 of Law no. 554/2004 on administrative litigation.
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Decizia nr. 9/din 9 ianuarie 2020 – Înalta Curte de Casație și Justiție – Secția de contencios administrativ și fiscal Decizia nr. 12/ 9 ianuarie 2020 – Înalta Curte de Casație și Justiție – Secția de contencios administrativ și fiscal Decizia nr. 16/ 9 ianuarie 2020 – Înalta Curte de Casație și Justiție – Secția de contencios administrativ și fiscal Decizia nr. 20/ 9 ianuarie 2020 – Înalta Curte de Casație și Justiție – Secția de contencios administrativ și fiscal
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Starting from the national regulation of the ascertaining document, the study analyses its conformity with the rules and principles established by the European directives on public procurement, as interpreted by the case-law of the Court of Justice of the European Union, highlighting the divergent elements from European law. Building on the European component of the legal regime of the ascertaining document, the study analyses the manner in which the qualification of the ascertaining document as an administrative act led to the distortion of its efficiency, by preventing the application of the self-cleaning mechanism. Recent amendments to this legal regime deepen this divergence, making it necessary to re-establish the legal regime of the ascertaining document that would connect to the principles enshrined in European public procurement law.
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The State-entrepreneur from International Law, has been introduced into the legal systems of Ecuador and Cuba, from its origins, basic characteristics, elements that distinguish it, legal nature, and the objective it pursues from being conceived as an essential instrument. for carrying out commercial and industrial activities in commercial acts. It is characterized by being an economic agent, the purpose is conceived for military or national security reasons, for economic policy, strategic nature, the fight against monopolistic companies (public services), fiscal or commercial, for economic restructuring, as a planning instrument, the insufficiency and non-existence of the private sector. They are state entities that carry out an industrial activity under a Public Law regime. In Ecuador and Cuba, the multiplicity of legal norms survives in legal systems. Ecuador has an Organic Law of Public Companies, for human development, good living, sustainable development, acts in the exploration, exploitation and industrialization of renewable natural resources and provision of public services. The State intervenes for two fundamental reasons, the first: the capacity of the private sector is insufficient for projects that generally require large investments, and the second: the private sector has no interest in providing certain public services, which do not provide them with a return. In Cuba, there is no Business Law to order the business network among the actors of the Cuban economy in response to the constitutional mandate, with the recognition of private property, both for those constituted by private companies and those created in the state sector.
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This paper aims to analyze the legal nature of concessionaire and PPP contract in Albanian Legislation and through the perspective of European legislation analyzing mainly the Italian and French legislation and doctrine in this area. The main hypothesis that this paper aims to address is related to the fact, if it is enough to categorize these kinds of contracts with a hybrid status between public and private law, or the fact that so many countries appellate more and more to the concessionaire and PPP contracts is the momentum to create a separate law discipline as so many universities in France, USA, Japan do. Also, this paper aims to make a comparative study of Albanian legislation in the area of concessionaire and PPP contracts with the European legislation being the fact that for Albania this is a new area, and is a considerable lake of doctrine and legal studies that analyze the specifics and characteristics of such kind of contracts, putting at the last instance not only the Albanian contractual authorities but also the national courts in difficulties of implementation and interpretation.
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As already known, the term tax evasion generally designates avoidance by taxpayers to pay the liabilities due to the consolidated general budget of the state. Where the taxpayer organises its business so as the duties and taxes due to the state are as low as possible, and such modality of avoiding payment of duties and taxes is perforned in compliance with the applicable legislation or by speculating certain legal loopholes, this shall be a licit or legal act of tax avoidance, as it is called by the specialised literature, unlike illicit or illegal tax evasion, which means avoidance to pay tax liabilities by infringing the applicable legislation. If the taxpayer avoids, with direct intention, to pay his tax liabilities by infringing one of the indictment rules which can be found in Law no. 241/2005 for preventing and fighting tax evasion, this shall be a crime of tax evasion. Taking into consideration the particular importance every state allocates for fighting tax evasion, as well the negative consequences this phenomenon has both upon states and upon society, in its entirety, eventually influencing, without us noticing, everyday life of each of us, this paper is intended to give a more detailed presentation of the main causes which generate or favour the phenomenon of tax evasion, as well as an explanation of the consequences such phenomenon has upon society.
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Art. 41 of the EU Charter of Fundamental Rights consecrates the right of every person to good administration. For a better observance of this right, the European Parliament and the Council elaborated a Regulation proposal on the administrative procedure of the institutions, bodies, offices and agencies of the European Union. Through this paper, we aim to underline the principle of supremacy of the European Legal Rules, and to provide a structured analysis of this Regulation proposal, from the fundamental arguments to the initiation, management and conclusion of the administrative procedure.
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As a result of the increase in the number of incidents in which the specimens of wild fauna of hunting interest are involved, listed in annexes no. 1 and 2 of Law no. 407/2006 on hunting and the protection of the hunting stock, with subsequent amendments and additions, resulting in damage to the patrimony of the owners of agricultural crops, forestry or domestic animals, in the conditions where the wildlife of hunting interest is managed under the special law, the Romanian legislator was forced to regulate the responsibility for the damages thus caused, a responsibility that lies either with the manager of hunting fauna, or with the central public authority responsible for environmental protection or the one responsible for hunting. The paradigm shift recently undergone by the institution of liability for damage caused to agricultural crops, forestry and domestic animals by specimens of fauna species of hunting interest, as a result of the changes in the provisions of art. 13 of Law no. 407/2006 led us to proceed to the critical analysis of its reflection in the secondary legislation, straight to the analysis of Government decision no. 3/2023 regarding the method of granting compensation for damage and/or damage caused by the fauna species of hunting interest included in annexes no. 1 and 2 of the Law on hunting and the protection of the hunting stock no. 407/2006 and some measures for its implementation. At the same time, we have issued numerous de lege ferenda proposals, the adoption of which would contribute decisively to the achievement of the purpose for which the norm was enacted. Among these we mention: the granting of the authority to the mayor of the administrative-territorial unit to ascertain and sanction the submission of requests to the administrative-territorial unit for the convening of the commission in order to grant compensation by persons who do not have the capacity of owner of the destroyed goods or of a legal or conventional representative of them; regulating the course of requests wrongly directed to an administrative-territorial unit; the regulation of a simplified procedure for obliging the author of the request for compensation to pay the expenses incurred by the institutions or the persons involved, in the event of waiver, in writing to the request for compensation, after sending the summons to the damage assessment and evaluation commission; as well as imposing on administrators of protected natural areas, not included in hunting funds or in which hunting is not allowed, the obligation to provide complementary food for herds of wild fauna species of hunting interest.
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The public procurement contract is an administrative contract, that is, an „agreement of will between a public authority in a position of legal superiority, on the one hand, and other legal subjects, on the other hand, through which the satisfaction of an interest is sought generally, by providing a public service, carrying out a public work or enhancing the value of a public good, subject to a regime of public power. The legal regime applicable to administrative contracts borrows certain characters from private law (e.g. validity conditions) but is distinguished by two essential elements: on the one hand the inequality of the parties and, on the other hand, the fact that the authority does not have a freedom of will similar to the contractual relationship in private law.
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This article delineates how a shift in the priorities of EU laws can change public procurement’s current centre of gravity from its fixation on the lowest price to that of a more balanced consideration of different societal goals. There is an acknowledgement that public money can meaningfully contribute to support for social justice and the fight against climate change and environmental degradation. To this end, the present EU legal framework, together with more advanced experiences in Italy and in a few other EU Member States, are illustrated before an analysis of the many initiatives currently under consideration by the EU law makers as per the European Green Deal and the Sustainable Products Initiative. The article then highlights the need to reconsider the theory of public procurement law and practice as well as the current EU legislative framework for public procurement (and concessions).
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This paper explores emerging contemporary trends in the development of South Africa’s public procurement law. Using a doctrinal legal analysis, it identifies two main trends in such development post-democratization, one structural and one substantive. It argues that these two trends pose particular challenges to the public procurement system. At the structural level, the paper shows that while law has played a key role in the development of South Africa’s public procurement system right from the outset, it constituted a light touch regulatory regime prior to the constitutional transition in 1994. The changes that the new constitutional dispensation brought about necessitated an adjustment in the regulation of public procurement as well. The development of public procurement law to effect such adjustment has, however, created a fragmented, uncoordinated and overly burdensome regulatory regime. At the substantive level, the paper argues that law has not managed to effectively create a framework for the use of public procurement for social policy purposes with specific reference to the pursuit of equality. Based on these findings, the paper argues that legal reform is urgently needed in order to avoid law undermining the public procurement function in South Africa.
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In recent years, the approach to the functions of law in economy has significantly changed and is perceived more and more often as a tool (instrument) to accomplish various strategic goals of development policy. The aim of the paper is to discuss such legislative efforts as the latest and, given the EU perspective, the most interesting examples of instrumentalizing public procurement through the implementation of the ‘local content’ concept. Key observations from characterization of the US and South Africa relevant regulations were considered with respect to the legal environment in the EU and Poland. The main goal of this paper is to advance conclusions concerning the legal framework in which enacting local content requirements (LCRs) would be acceptable in the light of EU law. The paper shows that the applying of LCRs in public procurement procedures may be permitted in the EU, albeit to a limited extent. In the tender procedures taking place in the EU Member States, such solutions must respect the principle of proportionality in line with the EU public procurement law, stem from objectively justified needs of the contracting authority and – in all certainty – cannot pursue protectionist interests by limiting access to the procedure for contractors who do not meet certain LCRs.
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