Cookies help us deliver our services. By using our services, you agree to our use of cookies. Learn more.
Scientific conference "30 years Faculty of Law UNWE" Cover Image

Научна конференция "30 години ЮФ на УНСС"
Scientific conference "30 years Faculty of Law UNWE"

Contributor(s): Valeri Dimitrov (Editor), Jivko Draganov (Editor), Zahary Tormanov (Editor), Konstantin Tanev (Editor), Gergana Boyanova (Editor), Tanya Gradinarova (Editor)
Subject(s): Law, Constitution, Jurisprudence, History of Law, Criminal Law, International Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: Conference; 30 Years Faculty of Law UNWE; History and Theory of Law; Development of Private Law; International and EU Law; Public and Criminal Law
Summary/Abstract: The Conference Proceedings contain papers presented at the Scientific Conference "30 Years Faculty of Law UNWE", Successor of a Centuries-Old Tradition in the Development of Legal Science and Practice, organized on the occasion of the 30th anniversary of the founding of the Faculty of Law of the University of National and World Economy. The conference is part of a series of festive celebrations and was held on November 4, 2021. In the conference halls of the University in parallel modules. Scientists, practitioners, PhD students and students took part, a total of over 50 people in the following four scientific fields: History and Theory of Law, Social and Economic Sciences; Traditions and Modernity in the Development of Private Law; The Role of International and EU Law in a Globalising World; Current Issues of Theory and Practice in Public and Criminal Law.

  • Print-ISBN-13: 978-619-232-651-7
  • Page Count: 730
  • Publication Year: 2022
  • Language: Bulgarian
30 години Юридически факултет в Университета за Национално и Световно Стопанство. Сто и една години юридическо образование и правни изследвания в унсс

30 години Юридически факултет в Университета за Национално и Световно Стопанство. Сто и една години юридическо образование и правни изследвания в унсс
(30 years faculty of Law at the University of National and World Economy. One hundred and one years of legal education and legal studies at UNWE)

  • Author(s):Zahary Tormanov, Suleyman Bashov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, History of Law
  • Page Range:39-62
  • No. of Pages:24
  • Keywords:UNWE; Faculty of Law; law education; law; university history
  • Summary/Abstract:The report traces the history of legal education at the University of National and World Economy (UNWE) and its Law Faculty. It is known that UNWE is the successor of the Free University of Political and Economic Sciences, established in Sofia in 1920 by prominent lawyers and statesmen. The first part of the report focuses on legal education at the Free University. It is monitored the scientific and international activity of the lecturers in the various legal disciplines in this period. Attention is paid to the five law departments that existed in the period between 1940-1948. Special attention is paid to the academic staff, part of which are the most prominent names of Bulgarian legal thought. Furthermore, the report focuses on the transformations in legal education at the UNWE which took place after the establishment of the socialist regime in Bulgaria. The report marks the names which forms the academic body, which grew into an independent Law Faculty in 1991. In conclusion, the report presents the remarkable achievements of teachers and students, which mark the upward trend of development of the Law Faculty of the UNWE.
Ценностни аспекти на мярата на правото

Ценностни аспекти на мярата на правото
(Value aspects of the law measure)

  • Author(s):Aglika Kaneva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Philosophy of Law
  • Page Range:65-69
  • No. of Pages:5
  • Keywords:Measure of law; philosophy of law; general theory of law; justice; law sense
  • Summary/Abstract:The measure is a substance of Law. It provides the sharing and regulatory energy of law. It is a volume concept of The Philosophy of Law and contains justice, equity, proportionality in realizing of public relations.
Развитието на правните науки и научният идеал

Развитието на правните науки и научният идеал
(The development of legal sciences and the scientific ideal)

  • Author(s):Viktor Ivanov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Philosophy of Law
  • Page Range:70-88
  • No. of Pages:19
  • Keywords:scientific ideal; methodology of science; legal methodology; desacralizing theory; interdisciplinary approach; desacralizing logically-methodological core; Cultural Paradigm of the New Age (CPNA)
  • Summary/Abstract:This report sets out and defends the understanding that the development of the legal sciences has until recently been extensive and based on the classical dogmatic approach to law, but that the time has come to unfold new horizons for legal scholars to bring to remarkable progress in jurisprudence, to its intensive development and to the revelation of the internal regularities in the development of the legal phenomenon. Awareness of the deep connection between the development of all scientific knowledge and the development of the legal sciences, as well as the creation of a legal theory that is as close as possible to the scientific ideal is the pathos of this work. This, of course, requires the formation of a new legal methodology to support the application of the interdisciplinary approach in legal research and to direct researchers in the field of legal research to the development of interdisciplinary legal sciences. Only a methodology of law, which derives from the overall development of scientific knowledge and which is based on the general methodology of science, which is the subject of management of systemically integrated scientific knowledge, which manifests itself in both static and dynamic form, will meet the high modern requirements for scientific methodology. The constant process of growth of the conceptual apparatus of science and of multiplication and deepening of scientific hypotheses and theories is characteristic of all modern sciences, including legal ones. The formation of a modern legal methodology, which is a product of the Cultural Paradigm of the New Age (CPNA) and is oriented towards the synthesis of scientific knowledge and the interdisciplinary research characteristic of the synthetic approach, will inevitably lead to reformatting the legal theory and building a new Desacralizing theory of law (and the state).
Обичайното право в защита на личността и достойнството на човека и използваната терминологията в народния говор

Обичайното право в защита на личността и достойнството на човека и използваната терминологията в народния говор
(Customary law in protection of personality and dignity and used vernacular terminology)

  • Author(s):Neli Radeva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law
  • Page Range:89-107
  • No. of Pages:19
  • Keywords:customary criminal law; ottoman terms; custom; adoption; punishment; foreign authority
  • Summary/Abstract:Bulgarian customary law played a major role in protecting the personality and dignity of Bulgarians during the years of Ottoman rule. This is the time when Bulgarians live in the conditions of foreign legislation, which explains the wide application of customary law in their daily lives. Foreign authority has an impact not only on the economic and cultural development of the Bulgarians, but also on the customary law of our people. There is an abundance of Ottoman terms in our legal language. Of course, we cannot accept that the concepts themselves have been adopted through their use. Many of them have been known to Bulgarians since the years of the Medieval Bulgarian state. In the conditions of foreign rule, they are gradually forgotten and give way to Turkish ones. Of course, there is no denying that there are legal concepts brought by the Ottomans. Thus, during the years of Ottoman rule, they were performed and transposed into a number of Turkish terms.
Народното събрание в българските конституции

Народното събрание в българските конституции
(The national assembly in the bulgarian constitutions)

  • Author(s):Desislava Stoyankova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Constitutional Law
  • Page Range:108-125
  • No. of Pages:18
  • Keywords:National Assembly; constitution; society
  • Summary/Abstract:The article examines and presents the National Assembly as a legislative body, its powers and constitution regulated by the Constitutions of the Republic of Bulgaria. The institution of the Grand National Assembly.
Ролята на волята на господаря и causa peculiaris за създаване на пекулиум в полза на роба

Ролята на волята на господаря и causa peculiaris за създаване на пекулиум в полза на роба
(The role of the will of the master and causa peculiaris for the establishment of a peculium in favor of slaves)

  • Author(s):Elislav Atanasov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Roman law
  • Page Range:126-142
  • No. of Pages:17
  • Keywords:roman law; slaves; inheritance; peculium; actio de peculuio; concessio peculii; causa peculii; actio de in rem versо
  • Summary/Abstract:Slaves can have their own quasi-patrimonium – peculium. It consists of property provided by their masters or acquired by third parties. Few authors study the creation of the peculium, and many important questions remain unanswered, such as the exact moment at which the peculium arises, the role of the master’s will, and whether third parties may provide property to the slave as a peculium without his master’s consent. The answers to these questions determine whether a property is part of the peculium or belongs only in the patrimony of the master and, accordingly, what will be the limits of his responsibility. The focus of this article is to clarify the nature of the concessio peculii and to answer the question of whether it creates the peculium. In addition, the article examines the interaction between the will of the master and the causa peculiaris for the creation of the peculium. Various cases will be considered in which property is invested in it without the express will of the owner. In these cases, the relationship between the invested property and the peculium will determine whether it will become part of it or of the master’s patrimony. Last but not least, an exegesis of D. 33.8.8.8 Ulp. l. 25 ad Sab. will be made., Which may lead us to the conclusion that it is possible to create a peculium without the will of the master by acquiring property from a third party. The text gives us information about a special category res peculiaria, closely related to the personality of the slave.
Прехвърляне на дружествен дял в ООД според българското законодателство - исторически преглед и сравнителноправен анализ

Прехвърляне на дружествен дял в ООД според българското законодателство - исторически преглед и сравнителноправен анализ
(Transfer of a share in a limited liability company according to the bulgarian legislation – historical review and comparative legal analysis)

  • Author(s):Yoana Dangova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Law on Economics
  • Page Range:143-155
  • No. of Pages:13
  • Keywords:limited liability company; share; transfer of a share; shareholder
  • Summary/Abstract:The report provides a historical and comparative review of the regulations, requirements and conditions for the transfer of shares in a limited liability company. All stages of the existence of the limited liability company in Bulgaria are covered – from the moment of its establishment as a legal form for conducting business in Bulgaria to the present day. The legal framework for the transfer of a company share in a limited liability company, contained in the Limited Liability Companies Act (repealed) and the Commercial Act of 1991, is the main object of consideration and research in the report.
Изучаване на основните идеи на историческата правна школа от професор Стефан Савов Бобчев като студент в Москва

Изучаване на основните идеи на историческата правна школа от професор Стефан Савов Бобчев като студент в Москва
(Study of the basic ideas of the historical law school by professor Stefan Savov Bobchev as a student in Moscow)

  • Author(s):Plamen Kalev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, History of Law
  • Page Range:156-164
  • No. of Pages:9
  • Keywords:Historical law school; Friedrich Carl von Savigny; Stefan Savov Bobchev
  • Summary/Abstract:1877 Stefan Savov Bobchev entered law school at the Moscow State University as a law student. At that time, the dominant legal position in Russian legal circles was occupied by the historical law school, whose reception took place on Russian soil in the first half of the 19th century. At the same time, codification of Russian legislation was carried out, a number of law faculties were opened in Russian universities, which necessitated the need for more trained lecturers in the various legal disciplines. It was concluded that serious attention should be paid to the study of Roman law, which is why, by decision of the Russian government, two groups of Russian students were sent to study at the University of Berlin. Their preparation takes place under the leadership of the founder of the historical law school Friedrich Carl von Savini, and the trainees have mastered and transferred to Russian jurisprudence its main ideas, which are studied by Stefan Savov Bobchev as a student in Moscow.
Актуални проблеми на използването на произведенията на научното творчество от висшите училища в България

Актуални проблеми на използването на произведенията на научното творчество от висшите училища в България
(Current problems of the use of the products of scientific creativity from the higher education institutions in Bulgaria)

  • Author(s):Zhivko Draganov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation
  • Page Range:167-176
  • No. of Pages:10
  • Keywords:copyright; universities; scientific research works; use of the results of academic research
  • Summary/Abstract:The use of the results of the scientific research of the academic staff is becoming increasingly important for the universities in the country. It influences the financing, is taken into account in the accreditation of higher schools and specialties and is a possible source for providing extra income. In addition, scientific creativity is the main prerequisite for the academic growth of the teaching staff. In 2016, with the amendments to the Higher Education Act, new requirements were established for higher education institutions regarding the use of intellectual property. The report examines copyright protection and in particular the use of scientific research works by higher education institutions in the context of these legislative changes.
Новите тенденции в развитието на електронната търговия

Новите тенденции в развитието на електронната търговия
(New trends in electronic commerce development)

  • Author(s):Tania Iossifova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, International Law, EU-Legislation
  • Page Range:177-183
  • No. of Pages:7
  • Keywords:Geo-blocking; on-line platforms; on-line search engines
  • Summary/Abstract:The topic of the present paper is focused on two groups of social relations – the first one in connection with the prohibition of geo-blocking and the second one concerns on-line platforms which have been explicitly regulated at EU level.
Искът за защита срещу неприсъствено решение

Искът за защита срещу неприсъствено решение
(The claim for protection of a party against a judgment by default)

  • Author(s):Tanya Gradinarova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law
  • Page Range:184-194
  • No. of Pages:11
  • Keywords:judgment by default; defensive claim; grounds for bringing of a defensive claim against a judgment by default
  • Summary/Abstract:The regulation in the current Civil Procedure Code (CPC) of the institute of the judgment by default and the special procedural means of protection against it poses a challenge for theory and the case law. The peculiarities of the preconditions and the contents of the judgments rendered by default are also reflected by the specific defences available against them. Consequently, the clarification of the substance and the nature of the defensive proceedings against judgments rendered by default by the theory of civil procedural law is highly relevant to the application of the current CPC. Therefore, the clarification by the procedural doctrine of the nature and the problems of the proceedings for protection against the judgement by default is important for the implementation of the institute, regulated in the current Civil Procedure Code. This report aims to create a discussion regarding some of the problems of the defensive claims against the rendition of judgments by default available to the disadvantaged party, governed in Bulgarian legislature by Art. 240, para 2 and para 3of the CPC, given their laconic regulation and the problems they are causing for the case law, as well as to provide some suggestions de lege ferenda.
Правна уредба на търговската тайна в българското право

Правна уредба на търговската тайна в българското право
(Bulgarian trade secret legislation)

  • Author(s):Deyan Dounavski
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:195-201
  • No. of Pages:7
  • Keywords:trade secret; trade secret holder; infringer; provisional measures
  • Summary/Abstract:Confidential business formation just like the patents and other intellectual property rights, needs to be effectively protected because it can provide competitive advantage. The adoption of the Law on the Protection of Trade Secrets in 2019 overcame the shortcomings of the previous fragmentary regulation in Bulgarian Law and alligned the legal protection of trade secrets with the European legislation and in particular with Directive (EU) 2016/943.
За правото на име

За правото на име
(About the right of name)

  • Author(s):Delyan Nedev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law
  • Page Range:202-209
  • No. of Pages:8
  • Keywords:Right to a Name; Pseudonym; Stillborn babies; Protection of Name; Change of Name
  • Summary/Abstract:The article examines the problems related to the right to a name, the obtaining of a name, the pseudonym, the names of stillborn babies, the protection and the possibilities of change of name. The analysis is based on the concept of the relation between the right to a name and the human dignit.
При липса на образование или професионална квалификация – прекратяване или недействителност на трудовия договор

При липса на образование или професионална квалификация – прекратяване или недействителност на трудовия договор
(In case of lack of education or professional qualification – termination or invalidity of the employment contract)

  • Author(s):Janeta Hristova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Labour and Social Security Law
  • Page Range:210-223
  • No. of Pages:14
  • Keywords:employment contract; termination; invalidity; education; professional qualification
  • Summary/Abstract:The subject of the present study are the consequences for the employment relationship, if the employee does not have one of the prerequisites for the performance of the work: the necessary education or professional qualification. The arguments set forth in Interpretative Decision № 4/2017 of the General Assembly of the Civil Collegium of the Supreme Court of Cassation, ruled on February 1, 2021, are analyzed, and the peculiarities of the different hypotheses of discrepancy between required and available education or professional qualification of the employee are considered as a reason for invalidity, respectively for termination of the employment contract.
Съставянето на закона за задълженията и договорите от 1951 г.

Съставянето на закона за задълженията и договорите от 1951 г.
(The drafting of the law on obligations and contracts of 1951)

  • Author(s):Svetoslav Ivanov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
  • Page Range:224-254
  • No. of Pages:31
  • Keywords:Draft of Law of Obligations and Contracts of 1951; Bulgarian Law of Obligations; Codification of Bulgarian Civil Law
  • Summary/Abstract:The present article examines the draft of the Law on Obligations and Con-tracts by the Council on Legislation at the Ministry of Justice and the persons who took part in this undertaking. Then, it handled with the amendments to the bill, which were made by the Legislative Commission of the National Assembly. These changes became final after the en-actment of the normative act by the legislative body. The format of an article does not allow commenting and criticizing these changes.
Относно някои проблеми на предсрочната изискуемост по договор за банков кредит в гражданския процес

Относно някои проблеми на предсрочната изискуемост по договор за банков кредит в гражданския процес
(Regarding some issues with acceleration clauses in bank loan contracts in civil court proceedings)

  • Author(s):Ivaylo Toskov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law
  • Page Range:255-266
  • No. of Pages:11
  • Keywords:acceleration clauses; bank loan contracts; creditor, debtor
  • Summary/Abstract:The report looks into ongoing issues in legal theory and court practice, related to acceleration clauses in bank loan contracts. Main concepts such as the importance of due date in contract as well as the creditor’s right to demand performance before its occurrence, in art. 71 of the Contracts and Obligations Act, as well as art. 432 of the Commercial Act and art. 60, par. 2 of the Credit Institutions Act. The report also considers the court practice that was formed after the ruling of the Supreme Court of Cassation’s Commercial and Civil Chambers’ Interpretative Decision № 4 of 2013, and some legislative interferences.
Oтграничаване на правото на напускане от ООД по чл. 125, ал. 2 тз от други хипотези на едностранно прекратяване на членственото правоотношение по търговския закон

Oтграничаване на правото на напускане от ООД по чл. 125, ал. 2 тз от други хипотези на едностранно прекратяване на членственото правоотношение по търговския закон
(Differentiation of the right to withdraw from an LLC under art. 125, para. 2 of the Commerce act from other hypotheses of unilateral termination of the membership relationship under the commerce act)

  • Author(s):Georg Shikov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:266-280
  • No. of Pages:15
  • Keywords:limited liability company; membership relationship; termination; right of withdrawal; comparative analysis
  • Summary/Abstract:The article examines the provisions of Art. 125, para. 2, Art. 134, para. 2 and Art. 263q, para. 1 of the Commerce Act. In particular, the main legal characteristics of the right of withdrawal from a limited liability company under Art. 125, para. 2 CA are defined. A comparative analysis on the basis of aspects such as legal nature and holder of the right, prerequisites, procedure for exercise and legal consequences of the rights under Art. 125, para 2 CA and the provisions of Art. 134, para 2 CA and Art. 263q, para 1 CA is performed. The similarities and differences between the said provisions are indicated, where an attempt has been made to differentiate the right under Art. 125, para. 2 CA of the similar rights under Art. 134, para. 2 CA and Art. 263q, para. 1 Ca
Прехвърляне на дял от търговско дружество

Прехвърляне на дял от търговско дружество
(Transfer of a share in a company)

  • Author(s):Nikolay Pavlevchev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:281-300
  • No. of Pages:20
  • Keywords:share of a company; transfer of a share; transfer of membership
  • Summary/Abstract:The study aims to outline the general characteristics of the transfer of a share in a company by examining the different company types. The study raises questions about the characteristics of the concept of share in a company, the object of the legal relationship within the share is transferred, its parties, and the conditions for the transfer. The study grounds that a transfer of a share is equivalent to transfer of membership. The consequences of the transfer are expressed in termination of the membership of the transferor who is replaced by the acquirer. Thus, the transferor can only be a member of the company. The object of the transfer is the membership itself. The membership is a legal relation which means that it includes not only rights but also obligations in respect of the company and that is why the company shall consent with the transfer. The study examines some controversial topics regarding the transfer of a share.
Роля на лицензионните отношения при доказването на общоизвестност на марка

Роля на лицензионните отношения при доказването на общоизвестност на марка
(The role of licensing relationships in proving the well-known trademarks)

  • Author(s):Mihaela Mihailova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:301-309
  • No. of Pages:9
  • Keywords:Trademark Licensing; well-known trademarks
  • Summary/Abstract:What are trademarks licence agreements? Different types of a licence agreement. Is it possible to register a licence agreement of a wellknown trademark? Is it possible for a licensed contract to be a way of proving well-known? The report reviews the main different types of trademark licence agreements as a way to prove a well-known reputation of a trademark.
Ползва ли се със сила на пресъдено нещо влязлото в сила разпределение на съдебния изпълнител?

Ползва ли се със сила на пресъдено нещо влязлото в сила разпределение на съдебния изпълнител?
(Does the final distribution of the enforcement agent enjoy ‘res judicata’ effect?)

  • Author(s):Rumen Nekov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law, Roman law
  • Page Range:310-324
  • No. of Pages:15
  • Keywords:Distribution; enforcement agent; res judicata effect
  • Summary/Abstract:The aim of the present research is to make clear if the act with which the enforcement agent distributes an amount that is insufficient to satisfy all creditors in the enforcement proceedings (art. 460 CPC), respectively the court judgement on the distribution (art. 463 CPC) both enjoy ‘res judicata’ effect. The paper examines in details the case law and the legal theory on the referred question.
Защита на трето лице при въвод във владение на купувача на недвижим имот от публична продан (чл. 498 гпк)

Защита на трето лице при въвод във владение на купувача на недвижим имот от публична продан (чл. 498 гпк)
(Protection of the third party upon entry into possession of the buyer of a real estate on public sale (article 498 cpc))

  • Author(s):Gyulbahar Kesedzhi
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:325-342
  • No. of Pages:18
  • Keywords:public sale; buyer from a public sale; third person; property claim; claim for protection of debenture rights;
  • Summary/Abstract:After the entry into force of the act of enforcement agent for assignment of real estate and presentation to him of the evidence under Art. 498, para. 1, assoc. 2, the buyer of the public sale shall be put into possession. Entry is made against any person who is in the property, and the latter can protect their rights only with a claim for ownership. It is available to the person who on the day of entry into possession of the buyer by public sale, owns the property and is not bound by the subjective limits of the writ of execution issued against the debtor in the enforcement process, or is the person under Art. 498, para. 3 CPC. The third person under 498 para. 2 or para 3 CPC do not have the rights under art. 435, para. 5, Art. 523, para. 2 and Art. 524 CPC.
Проблеми на международното частно право при спасяването по море

Проблеми на международното частно право при спасяването по море
(Problems of Private International Law in rescue at sea)

  • Author(s):Diana Marinova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, International Law, Maritime Law
  • Page Range:345-359
  • No. of Pages:14
  • Keywords:salvage by sea; International Maritime Private Law; applicable law
  • Summary/Abstract:The paper here presented studies an important international maritime problem which became especially current because of salvage operation dealing with VERA SU vessel in the maritime internal Bulgarian waters near to Kamen briag. It is necessary to underline that the analyzed subject deals with salvage by sea as an institute of International Maritime Private Law and not as an institute of International Maritime Public Law. In Republic of Bulgaria there is not a general state maritime policy which could be the basis of new contemporary maritime legislation including in the field of salvage by sea. In addition, in global level and in EU level the legal regulation does not assure enough possibilities to resolve successfully the cases like those of VERA SU vessel which has provoke my interest to write this research paper. In the end some general conclusions and also some proposals “de lege ferenda” have been made in the aim to improve the legal regulation. The research contents quite casuistry but most important are the analyses and conclusions.
Спазване на принципа за върховенство на правото в Европейския съюз от държавите-членки

Спазване на принципа за върховенство на правото в Европейския съюз от държавите-членки
(Compliance with the principle of the rule of law in the European Union by member states)

  • Author(s):Aleksandra Valcheva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Constitutional Law, International Law, EU-Legislation
  • Page Range:360-366
  • No. of Pages:7
  • Keywords:rule of law; principles and values of the European Union; Republic of Poland; constitutional tribunal; primacy of European Union law
  • Summary/Abstract:For decades, the European Union has managed to exist and develop as the most successful supranational organization as a result of the observance of the European legal order and the basic European principles by the member states. The Union is a unique union of countries which, despite the diversity and diversity of their traditions, characteristics and legal order, respect and preserve the common European values, namely: respect for human dignity, freedom, democracy, equality, the rule of law and respect for the rule of law, basic human rights. All the basic principles and values of the Union are important for the realization of the European idea. However, one of the basic principles has played a leading role in the existence of the Union and its survival throughout its long history. This is the principle of respect for the rule of law enshrined in the founding acts of the Community, in the acts of the European bodies and institutions, and in the jurisprudence of the Court of Justice of the European Union. Today, in addition to numerous global challenges, such as the global COVID-19 pandemic, the European Union is forced to tackle very important internal problems. One of them is the non – compliance with the principle of the rule of European Union law by a Member State, in particular the Republic of Poland. In this sense, this report will analyze the decision of the Polish Constitutional Tribunal, which rejects the supremacy of European Union law over national law.
Правна рамка на платежните услуги в България

Правна рамка на платежните услуги в България
(Legal framework for payment services in Bulgaria)

  • Author(s):Aglika Kaneva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Commercial Law
  • Page Range:367-375
  • No. of Pages:9
  • Keywords:payment services; legal regulation; EU legislation; national legislation
  • Summary/Abstract:In the paper, the activity of companies providing payment services has been presented. The normative documents have been indicated through which payment transactions are regulated in Bulgaria. The European statutory documents regulating the payment process have been reviewed.
Mеждународноправен режим за борба с пиратството

Mеждународноправен режим за борба с пиратството
(International legal regime for fight against piracy)

  • Author(s):Miroslava Yordanova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, International Law, Maritime Law, Administrative Law
  • Page Range:376-383
  • No. of Pages:8
  • Keywords:maritime crimes; piracy; international law; cooperation; international organizations; international regulations; robbery
Международноправни източници на правото на работниците и служителите на информиране и консултиране

Международноправни източници на правото на работниците и служителите на информиране и консултиране
(International legal sources of the right of workers and employees to inform and consult)

  • Author(s):Maria Dimitrova Chochova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Labour and Social Security Law
  • Page Range:384-395
  • No. of Pages:12
  • Keywords:Informing; consulting; worker’s representatives
  • Summary/Abstract:The right to inform and consult employees and their representatives has been fundamentally elevated through their establishment in a number of international and regional acts. The exhibition reviews fundamental conventions of the International Labour Organisation as well as European Union law in this field.
Взаимодействие между международния обичай и общите принципи на правото

Взаимодействие между международния обичай и общите принципи на правото
(Interaction between Customary International Law and General Principles of Law)

  • Author(s):Alexander Kanev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, International Law
  • Page Range:396-407
  • No. of Pages:12
  • Keywords:Customary International Law; General Principles; sources
  • Summary/Abstract:In the scientific report are analyzed the essence and the characteristic features of Customary International Law and General Principles of Law. I also consider relevant case law. Finally, some possible interactions between Customary International Law and General Principles of Law are presented.
Правна помощ от особен представител и решението на съда на ЕС от 23.11.2017 г. по съединени дела с-427/16 и с-428/16

Правна помощ от особен представител и решението на съда на ЕС от 23.11.2017 г. по съединени дела с-427/16 и с-428/16
(Legal assistance from a special representative and joined cases C-427/16 and C-428/16 : Judgment of the Court of 23 November 2017)

  • Author(s):Elka Porominska
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Administrative Law
  • Page Range:408-423
  • No. of Pages:16
  • Keywords:Legal aid; special representative; minimum amount of remuneration; reducing the remuneration of the special representative
  • Summary/Abstract:The report shall examine the legislation on determining and paying the remuneration for legal aid by a special representative appointed under Art. 47 para. 6 of the CPC. Interpretative Decision No 6/2013 on Interpretative Case No 6/2012 at the General Assembly of Civil and Commercial College of the Supreme Court of Cassation. Cassational case-law of the Supreme Court of Cassation and the Supreme Administrative Court. Possibilities for reducing lawyer‘s remuneration, including the remuneration of a special representative in legal aid, admitted under Art. 47 CPC – Judgment of the Court of Justice of the European Union (EU) of 23.11.2017 under Joint Cases C-427/16 and C-428/16. The change of art. 47 para. 6 CPC on the possibility of reducing the minimum amount under an Ordinance on minimum lawyers‘ remuneration adopted by the Supreme Bar Council. Problems in relation to the correct determination and payment of the remuneration of the special representative before and after the new regulation.
Способства или затруднява свободното движение на хора и услуги в Европейския съюз правната уредба, въведена с директива 96/71/EO и транспонирана в чл. 121а от Кодекса на труда?

Способства или затруднява свободното движение на хора и услуги в Европейския съюз правната уредба, въведена с директива 96/71/EO и транспонирана в чл. 121а от Кодекса на труда?
(Does the Legal framework of the posting in the framework of provision of services – Directive 96/71/EC and the Bulgarian implementing legal act – facilitate or impede the free movement of people and services?)

  • Author(s):Mileslava Bogdanova-Misheva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law
  • Page Range:424-438
  • No. of Pages:15
  • Keywords:posting in the framework of provision of services; free movement; Directive 96/71/EO
  • Summary/Abstract:Does the Legal framework of the posting in the framework of provision of services – Directive 96/71/EC and the Bulgarian implementing legal act – facilitate or impede the free movement of people and services?
Правна рамка за решенията на Единния надзорен механизъм

Правна рамка за решенията на Единния надзорен механизъм
(Legal framework for decision-making of the Single Supervisory Mechanism)

  • Author(s):Milena Pesheva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Commercial Law
  • Page Range:439-452
  • No. of Pages:14
  • Keywords:banking union; Single Supervisory Mechanism; Single Rulebook; legal framework
  • Summary/Abstract:This report explains the structure and functioning of the banking union by analyzing in detail the legal framework of the three pillars of the banking union and their specific characteristics. The report places particular emphasis on the Single Supervisory Mechanism, which represents the first pillar of the banking union, and on the specific framework under which the Single Supervisory Mechanism takes its decisions. In this regard, the management structure of the bodies of the European Central Bank and their functions are analyzed.
Актуални проблеми на хармонизацията на правната закрила на базите данни в ЕС

Актуални проблеми на хармонизацията на правната закрила на базите данни в ЕС
(Current problems of harmonization of legal protection of Databases in the EU)

  • Author(s):Albena Dobreva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation
  • Page Range:453-463
  • No. of Pages:11
  • Keywords:Database; Sui generis right; Internet of Things; Big Data; Machine-Generated Data
  • Summary/Abstract:The second evaluation of Directive 96/9/EC of the European Parliament and of the Council of 11 March 1996 on the legal protection of databases, published on 25 April 2018 by the European Commission, will, inter alia, result in his revision already provided in The Work Program and Action Plan for Intellectual Property for 2021. The report aims to analyze the results of the evaluation, containing the legal grounds for concluding that the Directive needs to be revised to reflect changes in the legal, economic and technological environment.
Присъединяване на България към Еврозоната – правни аспекти

Присъединяване на България към Еврозоната – правни аспекти
(Accession of Bulgaria to the Eurozone – legal aspects)

  • Author(s):Nikolay Boshnakov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation
  • Page Range:464-482
  • No. of Pages:19
  • Keywords:Eurozone accession; Economic and Monetary Union; legal aspects; legal and institutional reforms; Bulgaria
  • Summary/Abstract:The paper is oriented towards some basic aspects of the process of accession of Bulgaria to the Eurozone assuming some necessary changes in the national legal environment. Focus is put on the establishment, development and operation of the Eurozone and the Economic & Monetary Union where the legal framework is outlined for these institutions. The status and challenges of the process of Eurozone enlargement are presented, with an emphasis on the necessary legal and institutional reforms in Bulgaria that will facilitate the adoption of Euro. A thesis is suggested for the success of the processes of accession of Bulgaria to the Eurozone as dependent on the implementation of sustainable and systemic policy towards the assurance of the stability of both bank and non-bank financial sector. A key role in this process plays the provision of effective procedures on insolvency as well as against the money laundry. A fundamental assumption for this success is the firm commitment to reforming the judiciary system and the policies supporting the counteraction to organized crime necessary for the provision of sustainability and trust to Bulgarian financial system.
Контролът на европейския омбудсман като механизъм за постигане правото на добра администрация

Контролът на европейския омбудсман като механизъм за постигане правото на добра администрация
(The control of the European ombudsman as a mechanism for achieving the right to good administration)

  • Author(s):Atanaska Georgieva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Administrative Law
  • Page Range:483-502
  • No. of Pages:20
  • Keywords:right to good administration; European ombudsman; control; mismanagement
  • Summary/Abstract:The article examines the institution of the European Ombudsman, which embodies an independently functioning mechanism for public control. „Soft” supervision guides the standard in terms of access to information, as well as ensuring transparency in the EU‘s decision-making process. After reviewing the basic legal norms in this direction, actions related to access to documents and information in the EU are analyzed. Attention was also drawn to the European Ombudsman‘s own-initiative inquiries. The mechanism of influence in relation to the detected cases of bad management and protection of the right to good administration is studied.
Публично и частно право. Избрани ракурси

Публично и частно право. Избрани ракурси
(Public and Private Law. Selected aspects)

  • Author(s):Lyuben Karanikolov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Commercial Law, Administrative Law
  • Page Range:505-514
  • No. of Pages:10
  • Keywords:public law; private law; civil law
  • Summary/Abstract:This work explores various aspects of public and private law.
За приложението на чл. 84, ал. 3 от Закона за българските лични документи

За приложението на чл. 84, ал. 3 от Закона за българските лични документи
(About the Implementation of art. 84, par. 3 of the Bulgarian Personal Documents Act)

  • Author(s):Nadezhda Hristova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Administrative Law
  • Page Range:515-524
  • No. of Pages:10
  • Keywords:administrative – penal liability; penal decree; appeal or protesting of the penal decrees before the court; litigation procedure
  • Summary/Abstract:The study is devoted to the issue of the application of art. 84, par. 3 of the Bulgarian Personal Documents Act. In particular, the study critically analyzes the application of this legal provision and proposes a revision de lege ferenda. The study presents the author’s analysis and conclusions, as well as doctrinal opinions and case law on the issues raised.
Анализ на правото на възложителите на обществени поръчки да отменят и изменят свои решения от позиция на административноправната теория

Анализ на правото на възложителите на обществени поръчки да отменят и изменят свои решения от позиция на административноправната теория
(The power of contracting authorities to set aside or amend their decisions from administrative law perspective analysis)

  • Author(s):Ilonka Goranova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:525-542
  • No. of Pages:18
  • Keywords:public procurement; individual administrative act; entry into force of an administrative act; preliminary enforcement of an administrative act; revocation of an administrative act; amendment of an adm
  • Summary/Abstract:Within the framework of public procurement procedures, contracting authorities/entities issue various decisions, defined by the legislator as individual administrative acts. The Public Procurement Act provides for the possibility for the author of an administrative act to revoke or amend it until its entry into force. There are hypotheses in which this could happen after the entry into force of the act. The decision revoking or amending the respective act is also considered an individual administrative act by the legislator. As a rule, all these acts are subject of a review for legality before the Commission for Protection of Competition.
Социални и икономически последици за българското кино от приемането на измененията в закона за филмовата индустрия /2021 г. /

Социални и икономически последици за българското кино от приемането на измененията в закона за филмовата индустрия /2021 г. /
(Social and economic consequences for Bulgarian cinema from the adoption of the amendments to the Film Industry Act /2021/)

  • Author(s):Diana Andreeva-Popyordanova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:543-553
  • No. of Pages:11
  • Keywords:film industry; quasi-market; state aid; fund; market and nonmarket defects; market rationalism; efficiency; effectiveness
  • Summary/Abstract:This analysis examines the amendments to the Film Industry Act, the Regulations for the Practice of the Film Industry Act through the prism of social and economic aspects on the Bulgarian film industry. The market and non-market defects in the film industry and the change of market rationalism in the film process are considered. The procedure for preparation of amendments to the Law on the Film Industry is analyzed, reflecting the violations in the stages of coordination, adoption in the National Assembly of the Republic of Bulgaria, as well as the process for preparation of the bylaws. The expediency, efficiency and effectiveness of state aid for the film industry are reflected, as well as the problems with the control of public finances and methodology for assessing and measuring economic effects of the reimbursement scheme for foreign productions shot in the country.
Правен режим на търговията с хранителни добавки в България

Правен режим на търговията с хранителни добавки в България
(Legal regulation of the trade with food supplements in Bulgaria)

  • Author(s):Borislav Atanasov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:554-563
  • No. of Pages:10
  • Keywords:trade; food supplements; legal regulation; e-commers
  • Summary/Abstract:Each economic activity, including the trade one is done in compliance with a certain regulatory regime. The European legislation is transposed into the Bulgarian practice through the respective legal acts; it ensures certain level of competitive environment between the economic organizations and consumers protection in the purchase process. In recent years, the advertisement of different types of food supplements through different communication channels has become more widespread and this provides the possibilities to consumers to make a purchase through more than one trade channel. In this study, based on the examination of the current legislation in the field of the trade with food supplements, an attempt to define the main principles of the regulatory regime in doing this economic activity in both commercial and non-commercial form of trade is made.
Анализ на съдебната практика по приложение на чл. 1, ал. 1, посл. хипотеза от ЗОДОВ след промените от 2019

Анализ на съдебната практика по приложение на чл. 1, ал. 1, посл. хипотеза от ЗОДОВ след промените от 2019
(Analysis of the case law in application of Art. 1, para. 1, last hypothesis from ALDISM after the changes from 2019)

  • Author(s):Stefan Radev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law, Civil Law, Administrative Law
  • Page Range:564-569
  • No. of Pages:6
  • Keywords:State liability; case law; bylaws
  • Summary/Abstract:The material examines the case law on the application of Art. 1. para. 1, last hypothesis from the Act on the Liability for Damages Incurred by the State and the Municipalities (ALDISM) after the latest version of the law. This change is related to the explicit settlement of the possibility to claim compensation for damages, caused by the effect of repealed as illegal or declared null and void bylaws. The objective of the research is to come to generalized conclusions and to make proposals for improving the regulatory framework. Methods of analysis and comparison were used.
За новия ред при провеждане на конкурсите за избор на управителите и членовете на колективни органи на управление на лечебните заведения

За новия ред при провеждане на конкурсите за избор на управителите и членовете на колективни органи на управление на лечебните заведения
(For the new order in conducting the competitions for selection of the managers and the members of collective bodies of management of the medical institutions)

  • Author(s):Rositsa Roumenova Rogova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:570-577
  • No. of Pages:8
  • Keywords:healthcare; public enterprises; competitions; sole owner of capital and control
  • Summary/Abstract:Responsibility for increasing efficiency, for the introduction of modern technologies and practices in hospitals and for ensuring the quality of hospital care should be borne by the managers or members of collective management bodies of medical institutions. They should be called upon to apply in practice and in a real working environment the measures set out in the strategy papers. They are direct executors of the health policy, by using the organizational, professional and managerial methods chosen by them. However, a reasonable question arises whether these leaders can be at the level of ambition of the draft health strategy, respectively the planned health policy and whether they share the desire for change to be made in the next decade according to the draft National Health Strategy 2021-2030.
In-house възлагане съгласно закона за обществените поръчки

In-house възлагане съгласно закона за обществените поръчки
(In-house award under the Public Procurement Act)

  • Author(s):Tsvetoluba Vaseva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, EU-Legislation, Commercial Law
  • Page Range:578-597
  • No. of Pages:20
  • Keywords:public procurement; internal procurement; case law of the Court of Justice of the EU; implementation of activities with own resources
  • Summary/Abstract:This article aims to present an analysis of one of the exceptions in the Public Procurement Act, which is a source of controversy in both theory and practice. This exception is, by its nature, an option for the direct award of contracts without public procurement to legal entities controlled by the contracting authority, related and joint ventures. These hypotheses are known in theory and practice as internal or “In-House” assignment, and are the subject of debate both in public space and in the object of control of the bodies under Art. 238 of the Public Procurement Act.
Съвременни тенденции в производството по издаване на нормативни административни актове

Съвременни тенденции в производството по издаване на нормативни административни актове
(Modern trends in the procedure for issuing normative administrative acts)

  • Author(s):Anton Krastev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:598-612
  • No. of Pages:15
  • Keywords:administrative rulemaking procedure; citizens; negotiated rulemaking; regulation; rulemaking
  • Summary/Abstract:The report reviews the contemporary trends in the development of the ad-ministrative rulemaking procedure, namely trends related to the democratization of the said procedure. Different forms of participation of individuals and their organizations, such as participation of individuals in public consultations, rulemaking initiative of individuals, proposals via public initiative and participation of individuals in workgroups and advisory boards have been reviewed. Emphasis is put on the possibility to vest rulemaking authority in organizations which are not state authorities and the option to implement negotiated rulemaking. On the basis of the analysis of the aforestated contemporary trends in the development of the administrative rulemaking procedure, suggestions for improvement of the administrative rulemaking procedure have been discussed along with the potential implementation of new rulemaking forms, which shall warrant the active participation of individuals and their organizations in the administrative rulemaking procedure.
Съдебен контрол върху нищожни индивидуални административни актове с оглед безсрочността на оспорването им. Анализ на съдебната практика

Съдебен контрол върху нищожни индивидуални административни актове с оглед безсрочността на оспорването им. Анализ на съдебната практика
(Judicial review of null and void individual administrative acts with a view to the indefinite ness of their challenge. Analysis of case-law)

  • Author(s):Spas Spasov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:613-620
  • No. of Pages:8
  • Keywords:nullity; administrative act
  • Summary/Abstract:The statement examines the procedural aspects of appealing against individual administrative acts with a view to their nullity.
Усложнения в производството по налагане на административното наказание "безвъзмезден труд в полза на обществото"

Усложнения в производството по налагане на административното наказание "безвъзмезден труд в полза на обществото"
(Complications in the procedure for imposing the administrative penalty "free work for the benefit of society")

  • Author(s):Monica Angelova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:621-632
  • No. of Pages:12
  • Keywords:administrative penalty; unpaid work to the benefit of the community; imposing administrative penalties; jurisdiction
  • Summary/Abstract:The report analyses part of the new legislation of the administrative penalty "unpaid work to the benefit of the community". Mentioned are some possible complications on the matters of jurisdiction and deadlines for to adjudicate that could occur in the proceeding for imposing this administrative penalty. Made are several suggestions de lege ferenda for perfecting the effective normative regulations.
Особености на споразумението в Административното право

Особености на споразумението в Административното право
(Features of the settlement in Administrative Law)

  • Author(s):Rositsa Toneva, Plamena Yancheva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Administrative Law
  • Page Range:633-646
  • No. of Pages:14
  • Keywords:agreement; Administrative Procedure Code; art.20 and art.178; regulation; coordination of wills; public law
  • Summary/Abstract:The agreement under the Administrative Procedure Code, in the various cases in which it exists, is a special type of legal construction, in which there is a combination of different elements – parties, coordination of wills, rules of conclusion, legal consequences, legal details, etc. The agreement is seen as a coordination of wills, which even though is typical for the private law, it also manifests itself in the public law, especially where the regulation of public relations requires enhanced protection of the rights and interests of citizens and their organizations. The agreement is a relatively new structure that finds its place alongside administrative contracts, public-private partnerships and mediation.
Данъчни правни отношения съгласно действащото законодателство

Данъчни правни отношения съгласно действащото законодателство
(Tax legal relations according to the legislation in force)

  • Author(s):Nina Chilova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Commercial Law
  • Page Range:647-655
  • No. of Pages:9
  • Keywords:Legal tax relations; circumvention of the tax law; simulation; outstanding obligation liability; joint liability
  • Summary/Abstract:Legal tax relations can only exists as legal relationships. They are specific legal bond between at least two subjects, which arises in the presence of certain legal fact or facts provided in the hypothesis of the tax norm. Underlying types of legal tax relations are pure (monetary) and unreal (organizational). In addition, the relationships, according to their structure, could be bilateral or trilateral. The law regulates various categories of complications, which may occur regarding the subjects and the facts comprised in the legal tax relationships.
Престъпността против политическите права на гражданите в република България – състояние и тенденции

Престъпността против политическите права на гражданите в република България – състояние и тенденции
(The crime against the political rights of citizens in the republic of Bulgaria – current situation and trends)

  • Author(s):Mariya Mihaylova
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law
  • Page Range:656-666
  • No. of Pages:10
  • Keywords:criminal law; crime against the political rights of citizens
  • Summary/Abstract:The report analyzes the development of the state’s penal policy for the protection of citizens’ political rights. The state of crime against the political rights of citizens in Bulgaria is monitored. The tendencies in the development of this type of crime have been studied.
Понятие за данък при източника

Понятие за данък при източника
(The concept of withholding tax)

  • Author(s):Stoycho Dulevski
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Law on Economics, Commercial Law
  • Page Range:666-672
  • No. of Pages:7
  • Keywords:tax; withholding tax; Personal Income Tax Act; Corporate Income; Tax Act
  • Summary/Abstract:Withholding tax exists in the Bulgarian tax law. This determines the necessity for both its theoretical and practical analysis. In this regard, one of the initial and fundamental issues is what it actually constitutes and, in particular, whether there is an objective perception of its legal characteristics. The current paper will outline its main features through the prism of the common perception of „tax“.
Някои въпроси за данъка върху доходите от разпореждане с дружествени дялове или акции от чуждестранни физически лица по ЗДДФЛ

Някои въпроси за данъка върху доходите от разпореждане с дружествени дялове или акции от чуждестранни физически лица по ЗДДФЛ
(Some issues regarding the capital gain tax on the income from disposal of company shares or stocks by foreign individuals under the PITA)

  • Author(s):Tyurker Mollahasan
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Commercial Law
  • Page Range:673-679
  • No. of Pages:7
  • Keywords:company shares and stocks; disposal; capital gains; capital gain tax
  • Summary/Abstract:The report analyzes the capital gain tax under Art. 37, para. 1, item 12 of the PITA on the incomes of the foreign individuals from disposal of company shares or stocks, issued by Bulgarian legal entities in comparative aspect with the tax under Art. 33, para. 3 of the PITA on the income of local individuals from disposal of company shares or stocks.
Проблеми при обжалването на определения по реда на глава XXII НПК.

Проблеми при обжалването на определения по реда на глава XXII НПК.
(Problems in appealing against the order set out in chapter XXII of the CPC.)

  • Author(s):Petromir Andreev
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law, Court case
  • Page Range:680-695
  • No. of Pages:16
  • Keywords:appeal; court orders; higher court; art. 270 CPC; jurisdiction
  • Summary/Abstract:The purpose of this report is to highlight the problems that arise in the appealing proceedings against the court orders under Chapter XXII of the Criminal procedure code(CPC), related to whether, after the court has ruled on the appeal of the court order, whether this act is subject to appeal and if so, who would the competent appellate court be, which must exercise control over the judicial act. The case law, which has been formed on this issue, has been examined and an analysis of the legal framework has been made, together with an own interpretation of the legal norms concerning this issue. Finally, a conclusion was made in the form of a de lege ferenda on how appropriate it would be to amend the existing legislation on the issue of proceedings under Chapter XXII of the CPC so that the problem in the practice could be resolved in accordance with the spirit of the law and the requirements. of European legislation.
Някои аспекти на съдебния контрол върху изземването на образци за сравнително изследване в досъдебната фаза

Някои аспекти на съдебния контрол върху изземването на образци за сравнително изследване в досъдебната фаза
(Some aspects of judicial control over the seizure of samples for comparative examination in the pre-trial stage)

  • Author(s):Elena Andreeva
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law, Administrative Law
  • Page Range:696-705
  • No. of Pages:10
  • Keywords:Samples; comparative examination; judicial control
  • Summary/Abstract:The report considers the issue of the procedural nature of the seizure of samples for comparative examination in the pre-trial proceedings as a non-independent action part of the expertise. The procedural prerequisites for its conducting are also discussed. Another object of analysis are the peculiarities in the proceedings before the court of first instance for compulsory seizure of the samples when there is no other way to obtain these samples and there is a refusal of the persons (witnesses and defendants) to provide them voluntarily.
Задочното производство по наказателни дела пред Националния съд и задочността в производството по преюдициално запитване пред съда на ЕС

Задочното производство по наказателни дела пред Националния съд и задочността в производството по преюдициално запитване пред съда на ЕС
(Proceedings in absentia before the National Court and before the Court of Justice in preliminary ruling proceedings)

  • Author(s):Ivo Hinov
  • Language:Bulgarian
  • Subject(s):Law, Constitution, Jurisprudence, Criminal Law, EU-Legislation, Court case
  • Page Range:706-714
  • No. of Pages:9
  • Keywords:in absentia; a preliminary ruling
  • Summary/Abstract:Some proceedings under Criminal proceedings code are conducted by the court as a result of request of the prosecutor. The defense does not take part – although the judicial act affects their rights. If the court makes a reference for a preliminary ruling, the procedure before the Court of Justice is also conducted in absentia, according the art.96 of the Rules of the procedure of the Court. In both cases the defense could not use any legal remedy. The lack of justice is evident.
Сравнение между специалния режим за облагане на доходи на чуждестранни физически лица от източник в страната съгласно ЗДДФЛ от други преки данъци

Сравнение между специалния режим за облагане на доходи на чуждестранни физически лица от източник в страната съгласно ЗДДФЛ от други преки данъци
(Comparison between the withholding tax regime under the provisions of the Bulgarian personal income tax act and other direct taxes)

  • Author(s):Todor Todorov
  • Language:Bulgarian
  • Subject(s):Civil Law, Administrative Law
  • Page Range:715-729
  • No. of Pages:15
  • Keywords:withholding tax; tax at source; taxation regime; foreign persons
  • Summary/Abstract:Bulgarian withholding tax for payments to nonresident aliens, also known as „tax deduction at source“, refers to the tax withheld and paid to the state, when a nonresident individual derives an income or realizes capital gain from source in Bulgaria. This report concern the withholding tax regime that requires withholding on a payment of Bulgarian source income and examines the main legal aspects and differences between the existing regime under the Bulgarian Personal Income Tax Act and other direct taxes in our country.
Back to list
2024 © CEEOL. ALL Rights Reserved. Privacy Policy | Terms & Conditions of use
ver2.0.10282
Toggle Accessibility Mode