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Предложенията за промени в конституцията от 2023 г. (от къде тръгнахме и къде ще стигнем)

Author(s): Nikoleta Kuzmanova / Language(s): Bulgarian Publication Year: 0

The draft amendment to the Constitution of the Republic of Bulgaria from 2023 contains numerous proposals that are within the competence of the Grand National Assembly. This conclusion is based on a comparison of the content of proposed changes with the established practice of the Constitutional Court of the Republic of Bulgaria regarding the "form of government" in the sense of Art. 158, item 3 of the operation of the Constitution. It is indisputable that the discussion needs to be changed in the Basic Law and if it is to be entirely political in nature. But in view of the basic constitutional principles - rule of law, people's sovereignty, separation of powers and independence from the judiciary, proclaimed in the Basic Law, the political decisions of this discussion should undoubtedly be in line with them.

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Правни предизвикателства при приемането на промени в конституцията на Република България

Author(s): Hristo Paunov / Language(s): Bulgarian Publication Year: 0

It is a fundamental rule in the constitution of a democratic state to contain provisions related to changes to the basic law. Such was the understanding of the creators of the Constitution of the Republic of Bulgaria from 1991, who provided for such a legal regulation. It is contained in Chapter Nine of our basic law, entitled "Amendment and addition to the Constitution. Adoption of a new Constitution" - Art. 153 to Art. 163. Challenges in legal regulation related to changes in the Constitution are outlined according to material criteria and are fastened with special procedural guarantees in our basic law. In the exposition below, attention will be paid to some main points contained in the constitutional legal framework for revision of the Constitution by the National Assembly. The very fact that this activity is different from the usual daily legislative function of the parliament shows that the National Assembly is faced with the challenge of carrying out the changes in the basic law, considering all the features and specifics laid down in the constitutional law.

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Интелектуалната собственост в периодичния печат

Author(s): Antoaneta Titianova-Milcheva / Language(s): Bulgarian Publication Year: 0

The subject of the publication is intellectual property in periodical printing as a segment of the publishing business. Book publishing is often presented as the entire publishing activity. The sector of periodicals is omitted, which forms a huge share of the publishing output and the most circulated one, covering the largest number of authors. The focus of the research is copyright protection in the publishing of newspapers and magazines in Bulgaria and the EU. Media diversity and freedom of speech are core values in the Charter of Rights of the European Union. Publishers of periodicals in the EU are facing new realities - copyrights are violated by Internet giants, platforms, news aggregators, etc., which also applies to the Bulgarian media. The long-term operation and prosperity of the diverse and economically successful magazine and newspaper publishing industry depends on ensuring effective protection of intellectual property. It is important to respect the publisher's right to create an enabling environment for newspapers and magazines, their websites and apps, especially for journalists, photographers, designers, etc., to continue working with high professional standards to provide news, audience analytics and copyright information.

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Пресечни точки между издателския и фотографския бизнес и управление на права на интелектуална собственост

Author(s): Lilia Yotova / Language(s): Bulgarian Publication Year: 0

Publishing and the photography business are two creative industries that have crosspoints in their work together and in the management of intellectual property rights of their products. What are these intersections, what problems have the publishers and the photographers, and how can they be solved? What are the latest law changes and which of them affect the two creative industries? What would improve the business environment and copyright protection?

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Принципи на правото на ЕС, приложими при разпореждането с публични средства в държавите членки

Author(s): Zhivko Draganov / Language(s): Bulgarian Publication Year: 0

The report presents the general and special principles of the EU law that should be observed when legislation of public procurement by the EU and by the Member States is passed, and those that are directly related to the implementation of such legislation. Related case law of the CJEU is reviewed. Adherence to the stated principles is important, on one hand, for guaranteeing the public interest in the Union and in the Member States, and on the other hand, for the functioning of the internal market and for the competition between the businesses operating in this market. The main role in the mentioned processes is played by the member states, which are obliged to transpose the legislation of the Union, and to ensure its application and enforcement in public procurement procedures, in compliance with the general and special principles established in the EU law.

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Принцип на добро финансово управление

Author(s): Ginka Simeonova / Language(s): Bulgarian Publication Year: 0

The article examines the general situation related to the principle of sound financial management with a view to its regulation at the European and national level. Particular attention is paid to the cumulative presence of the three components of the principle, in particular the principle of economy, effectiveness and efficiency. The need for a correct interpretation and specific analysis of the content of these principles in the presence of a legal dispute is presented, so that by means of their lawful application the protection of the financial interests of the European Union can be ensured to the maximum extent.

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Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

In the context of its comprehensive Information Society policy, in 2022, the European Union (EU) adopted Regulation (EU) 2022/2065 on the Single Market for Digital Services (Digital Services Act). The primary goal of the regulation is to provide a modern, integrated European approach to addressing illegal content, disinformation, or other risks to society in the online space. This publication aims to examine the requirements regarding the independence of national coordinators for digital services in the context of their powers outlined in the Digital Services Act and to make proposals regarding upcoming changes in national legislation.

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Корпоративно данъчно (не)облагане в ЕС

Author(s): Elina Marinova / Language(s): Bulgarian Publication Year: 0

The paper outlines the concepts of unfair tax competition and aggressive tax planning, which are fundamental to modern international tax law, and briefly presents the related current legal framework for harmonizing corporate taxation in the European Union.

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Изискването за независимост на координаторите на цифрови услуги в контекста на регламент (ЕС) 2022/2065 (акт за цифровите услуги)

Author(s): Denitza Toptchiyska / Language(s): Bulgarian Publication Year: 0

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Защита на кредиторите на дружеството с променлив капитал

Author(s): Elislav Atanasov / Language(s): Bulgarian Publication Year: 0

This paper examines the legal instruments available to creditors for claims against a company with variable capital and more specifically the guarantee function of capital and the possibility of engaging in the personal liability of board members and controlling partners. A conclusion is made about the essence of penetrating liability as a special type of tortious liability, expressly provided for in the law to override the general rule that the company is independently liable for its obligations only with its own property.

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За необходимостта от трудово-правна уредба на ваучерната система на заетост, в контекста на принципа за недискриминация

Author(s): Paola Klassa / Language(s): Bulgarian Publication Year: 0

The report provides an overview of the emergence of voucher systems for employment in Belgium, France and Canton Geneva (Switzerland), the specifics of their application in each of these countries, the problems that this type of employment solves, as well as its weaknesses, its interdependence with the so-called domestic workers. Outlines the place for its‘ regulation according to the Employment Strategy of the Republic of Bulgaria 2021-2030 to other forms of flexibility as a prerequisite for economic growth. Points to its inevitable interconnection as attypical employment also with the principle of non165 discrimination and the need to transpose Directive No 2023/970 of the European Parliament and of the Council of 10 May 2023. to strengthen the application of the principle of equal pay for women and men for equal work or work of equal value, through pay transparency and enforcement mechanisms.

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За наказателноправните аспекти на проблема в тълкувателно решение № 5/2021 г. на общото събрание на гражданските колегии на Върховния касационен съд

Author(s): Pressiyan Markov / Language(s): Bulgarian Publication Year: 0

In Interpretative Decision No 5/2021, the SCC ruled on the labour law issue of the application of the new ground for dismissal of pedagogical specialists, in respect of which a contradictory practice of the SCC itself has accumulated since 2016. Since dismissal ground is conviction for a crime, the problem has significant criminal law aspects that the SCC has not taken into account, which is why the argumentation of the decision and the dissenting opinion suffer from serious imperfections.

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Влияние на политическата криза върху конституционното правосъдие в България

Author(s): Simeon Asenov / Language(s): Bulgarian Publication Year: 0

The report presents and analyzes the problem of the growing role and importance of constitutional justice in Bulgaria in the conditions of political crisis in recent years. The thesis is advocated that in conditions of political crisis, democratic institutions and parliamentary parties are more often inclined to violate the constitution or to use it excessively as a tool for institutional opposition in the political process. As a result, the Constitutional Court becomes a participant in the resolution of political and institutional disputes and conflicts. Cases from constitutional jurisprudence are analyzed, through which challenges and problems facing constitutional justice are highlighted. A political and legal approach is used in the analysis of the studied process.

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Правото като гарант за сигурността в обществото

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

Among the goals pursued by law are justice, the common good and legal certainty. Legal certainty as a goal of law is also a value of the law itself and is part of its concept. The approach to its definition opens up avenues in different directions to be explored. This report will analyze the various meanings, arising from its main divisions, its main manifestations in the legal system and its main problems.

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Някои въпроси за облагането на печалбите на местните юридически лица с корпоративен данък по ЗКПО в резултат от разпореждане с дружествени дялове и акции

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

The report aims to analyze some issues regarding the taxation of the profits of local legal entities with corporate tax under CITA as a result of the disposal of company shares and stocks. After analyzing the essence of the corporate tax, some of the main elements of the tax are also analyzed - the object of taxation, the subject of the tax and the rules for determining the amount of the tax liability (tax base and tax rate). The report places a major emphasis on the concept of "profit" in the accounting and tax sense. The specific rules for the formation and taxation of the tax profit resulting from the disposal of certain financial instruments admitted to trading on a regulated market are also specified.

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Относно задържането на лице по чл. 72, ал. 1, т. 1 от закона за Министерството на вътрешните работи

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

The current Bulgarian legislation empowers police authorities to detain a person deemed to have committed a crime. Exercising such power, in practice, results in restriction of one of the most important fundamental rights guaranteed by the Constitution of the Republic of Bulgaria, namely, the right to personal liberty and inviolability. A written order is issued for the detained person, which by its nature represents an individual administrative act, and, as such, must meet the five requirements for legality of administrative acts. The present paper focuses on the obligation of the police authorities to observe the substantive law, to state promptly the reasons for detention, as well as to eliminate any form of abuse of power entrusted to them. For the purpose of preventing unlawful and arbitrary detention, police authorities ought to comply with the European Convention on Human Rights and European Union law, as well as take into consideration the relevant case-law of the European Court of Human Rights and the case-law of the Court of Justice of the EU.

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Инспекции на клиничните изпитвания на лекарствени продукти

Author(s): Radoslav Ivanov / Language(s): Bulgarian Publication Year: 0

This report analyzes the nature of clinical trials of medicinal products. The different forms of control during their implementation are described. Monitoring and auditing are considered as specific forms of non-legal control. A special place is given to the different types of inspections of clinical trials as the only form of ongoing legal control carried out by competent state authorities.

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4.90 €

Transformaciones en la migración de tránsito por México: Lecciones Aprendidas en Cuatro Ciudades Fronterizas y Desafíos Pendientes

Author(s): Carlos S. Ibarra,Rodolfo Cruz Piñeiro / Language(s): Spanish Publication Year: 0

La migración humana ha sido un fenómeno constante y definitorio de nuestra especie desde tiempos ancestrales. A lo largo de la historia, las personas han emigrado de un lugar a otro en busca de una vida mejor, impulsadas por diversas razones, tales como la guerra, el hambre, la persecución o simplemente en busca de nuevas oportunidades. En el contexto contemporáneo, el fenómeno de la migración adquiere una relevancia y una complejidad sin precedentes, particularmente en regiones como América Latina, y específicamente en la ruta migratoria que atraviesa México. Este país, tradicionalmente considerado como un territorio de tránsito, ha vivido importantes transformaciones en relación a este fenómeno que merecen ser analizadas y comprendidas en toda su profundidad.

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4.90 €

Gestión de la migración veneolana en tránsito por el Norte del Ecuador

Author(s): Jessica Andrea Ordóñez-Cuenca,Víctor Adrián Ayala-Cano / Language(s): Spanish Publication Year: 0

Los migrantes en tránsito o también denominados población en movimiento, en condición irregular o no documentada corren mayores riesgos de vulnerabilidad en comparación con los documentados debido a que “tienen menos probabilidades de tomar decisiones o de trazar estrategias de escape” (Oficina del Alto Comisionado para los Derechos Humanos, 2021, p. 9) y porque están expuestos a diversos peligros por las condiciones climáticas y amenazas, particularmente de agentes informales denominados “coyoteros” “pasadores” o “polleros”. Estos grupos ilícitos se aprovechan de la desesperación de los inmigrantes los cuales se ven atrapados en redes especializadas de trata y tráfico de personas. Este hecho ha evolucionado para convertirse en uno de los peores escenarios de esclavitud contemporánea, representando una vergüenza a nivel mundial.

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Challenges for Auditors in Relation to Disclosure of Sustainability Information in Financial Statements

Author(s): Iavor Bachev / Language(s): English Publication Year: 0

In recent years, there have been global efforts to improve the role of sustainable development as a measure for controlling global warming. In June 2020, Regulation (EU) 2020/852 was published, which sets out six environmental objectives for businesses: climate change mitigation; the process of stabilizing the average global temperature below 2°C by 2050 and making efforts to limit it to 1.5°; adaptation to climate change; sustainable use and protection of water and marine resources; transition to a circular economy; pollution prevention and control; and biodiversity protection and restoration. The International Sustainability Standards Board (ISSB) was founded in November 2021, and its primary function is to produce sustainability disclosure standards. Two years later, the board agreed and adopted the first worldwide standards for sustainability disclosure, IFRS S1 and IFRS S2. On 5.01.2023, Directive (EU) 2022/2464 on corporate sustainability reporting entered into force, which allows users of information to identify environmental risks and opportunities that are material to enterprises. The paper seeks to identify areas of concern regarding the regulation and auditing of sustainability information. The following tasks are set: outline the requirements of Directive (EU) 2022/2464 and the changes it involves in the accounting directive; define the specifics of the standardization in the Republic of Bulgaria, as well as future auditor requirements.

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