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The reality is that we have witnessed in the last 4 years, since the procedure of negotiating the withdrawal of the United Kingdom from the European Union in 2016 has started, a real political impasse on the stage of European relations. Who would have imagined on the 1st of January 1973, when England became a member of the European Union after many indecisions – some of them more arrogant than others that in 47 years' time it will be the first Member State to avail itself of Article 50 of the Treaty of Lisbon, which for the first time provided for the right of a Member State to withdraw voluntarily from the European Union? If we look a little at the historical context of England's accession to the EU, we may see similar hesitations that have delayed it so much in joining the EU. Although after the end of the Second World War the economic situation of England was precarious, it still manages to become one of the great world powers. However, in 1951 it refused to join the founding group of the ECSC and also refused to sign the Treaty of Rome in 1957. England believed that the status of leader of the Commonwealth offered you a privileged status compared to other European states in international affairs, especially those with the United States of America, but, nevertheless, it did not bring benefits in the relations with the 6 European states, that were going to establish the European Union. When it realized that this was not a good way for things to happen, in 1961 announced its intention to join the European Economic Community, only that in 1963 France voted against the request. It was only after Charles de Gaulle's resignation in 1969 that the United Kingdom's path to accession was opened. Political and economic integration seemed to be the best solution for achieving a stable economic future.
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Administrative enforcement measures (enforcement measures) are a form of administrative procedure compulsion, which aims at guaranteeing the success of future execution (proceeding) under Tax Insurance Procedure Code. The legislator implements these administrative measures in order to guarantee public receivables' successful collection in the future. The basic enforcement measures are pledge and foreclosure, which do not differ in their results, but differs in the kind of property they secure.
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The article studies the process of origin, development and strengthening the position of the French parliamentary model. The basic principles of the democratic governance under conditions of constitutional monarchy, civil society and national sovereignty are systematised in the first French Constitution. The interaction between the legislative power and the executive power and their relation to the absolute king’s power are looked into. Conclusions are drawn about the antiparliamentary character of the Constitution and its inefficiency to limit king’s power, who is a supreme head of the state and a crucial factor in the state governance.
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The article deals with the possibility for protection of rights and interests of municipalities. The concrete legal solutions are pointed out, which express limitations in the authority of different executive bodies in connection with their interaction with the municipalities.
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Two groups of hypotheses of inconsistent jurisprudence on the application of APIA were treated in the article. The first group of issues are caused by the absence of relevant legislative solution in APIA; control in the hypothesis of omission of the obligated under APIA subject at application for access to information; control in the hypothesis of notification of the applicant about the absence of the claimed public information; control over the access to public information denials in conditions of free discretion. The second group of issues are caused by the absence of unprejudiced and professional interpretation of the existing legal regulations of APIA; what are the guarantees for protection of rights to access to Public Information when the foreseen obligation of the relevant authority to draw up an act, which encompasses the scope and contents of the official secret, is not fulfilled; the claims for place of records and shorthand reports from the sessions of collective authorities ought to be taken in consideration at applicants’disposal.Proposals were made de lege ferenda on the basis of the critical analysis of the existing legislation and jurisprudence.
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The accrual of Value Added Tax (VAT) is a fundamental issue of the tax mechanism. Subject of study in the article is the VAT accrual with respect to the various tax events – delivery of goods or services, import of goods or import. The legal consequences of its accrual and its significance for the tax due to the budget are examined. Special attention is paid to the special procedure for VAT accrual according to Art. 58а of the Value Added Tax Act.
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This article announces certain arguments in favour of the statement that in our legislation system it is necessary for the institute of the contractual subrogation to be settled. The currently operative Law on Obligations and Contracts, adopted on 1950 and put into effect since 01.01.1951 settles only the institute of legal subrogation, but the complication of the market necessitates also such a legal construction as the contractual subrogation. It cannot be replaced by a cession or by expromissio (i. e. assuming of a debt) because in the case of subrogation there is a fiction that the takings of a creditor continue to exist even after its remedy (satisfaction) and it is assumed by a third party, and as for the fictions they are to be created only by the force of law. Due to the same reason, the contractual parties cannot negotiate any cession (transfer) of rights of the satisfied creditor to a third party and if they do so the transaction shall lack its subject, notwithstanding the provisions of article 9 of Law on Obligations and Contracts allowing free defining of the contents of the contracts.
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In this article some of the constitutional dimensions of popular, national and state sovereignty have been treated. The discourse is centered at the linkage and identification of the concept of popular sovereignty to Rosseau’s theory of Social contract; the structure of popular sovereignty principle including its source, repository and beneficiary; the statement that the Ordinary National assembly (Bulgarian Parliament) can be regarded as a repository of the popular sovereignty; differentiation between political and legal sovereignty; and the thesis that allocation of sovereignty in the federal states instead of federal vertical separation of powers can be applied in the constitutional future of the European Union.
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The conclusions about some legal regulations from the Law on the liability of the state for damages caused to citizens being unconstitutional are reached upon two criteria with significant importance. The first one is a comparison between structural elements of some legal regulations of the above-mentioned law, and some legal regulations of the Constitution. The second one is a comparison between elements of the legal relations emerging from the regulations of the law and the Constitution. It is considered that in accordance with the Constitution: the state is the debtor who owes compensation in the material legal relations, not the corresponding state authorities, which from a procedural point of view are substituents of the state; the preliminary abolition of the unlawful act is not a precondition about the arising of obligations for compensation; the regressive responsibility to the state of the guilty officials is not preconditioned by the preliminary perpetration of their penal responsibility; the claim about compensation for moral damages is inherited; the claimants in the cases concerning compensations are not to be relieved of fees and expenditures.
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In recent years, lawmakers have struggled with a multitude of negative effects caused by the rapidly rising tide of debt distress among natural persons. Data from 2020 confirm the relevance of the bankruptcy of natural persons in the Baltic states. One of the factors that determine the choice of a natural person to go bankrupt is the provision of reasonable grounds to open bankruptcy proceedings. This article uses comparative analysis to answer, from the perspective of the debtor, the question of: in which Baltic state does the most favourable regime for initiating a bankruptcy case exist for a natural person?
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This article focuses on the implementation of a stay of individual enforcement actions in corporate restructuring proceedings. The authors analyse the general goals of a stay of individual enforcement actions in restructuring proceedings by considering, for instance, the economic reasons for such a stay, when it should be applicable, and the exceptions that should be established for its application. The Directive on restructuring and insolvency, adopted on 20 June 2019, reforms the regulation of a stay of individual enforcement actions in Member States of the European Union, aims to increase the efficiency of restructuring proceedings by providing legal instruments to facilitate a debtor’s negotiation of a restructuring plan, and provides certain rules as to how a debtor’s assets should be protected during these negotiations. Namely, a stay of individual enforcement actions and the protection of essential executory contracts should protect a debtor and ensure the equality of all creditors (pari passu) during the negotiation of a restructuring plan. However, in practice these goals result in less protection – especially for ordinary creditors. The authors analyse which aspects of a stay of individual enforcement actions are harmonized under the Directive on restructuring and insolvency, and whether they are sufficient to ensure the effective negotiation of a restructuring plan. Nevertheless, a fair balance between the interests of the debtor and their creditors should be ensured in restructuring proceedings, and the authors assess whether or not such a balance is established.
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