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The article discusses Article 9 of the ECHR in parallel with the Roman legal concepts of religious freedom and tolerance, placed mainly in the pagan period until the establishment of Christianity as the only and obligatory state religion at the end of the IV century. Conclusions have been drawn about the universalism adopted in the ius gentium with regard to the religions of the peoples in Romandominated Mediterranean, Europe, Asia Minor and North Africa.
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The report provides a comparative analysis on the scope and limitations of the modern concept of privacy in the digital space in the legal systems of the EU and the United States. The influence of the European Court of Human Rights case law on the formation of the concept of privacy in the EU is emphasized. Attention is focused on the specifics of the perception of privacy and data protection in the legal systems; which affects the approach to regulating the digital space as a whole.
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This report examines the judicial practice related to the conduct of procedures for leasing property owned by public enterprises. A comparison is made with the judicial practice under the old regulations and the application of interpretative decision No. 3 of 06.27.2016 is considered. General shortcomings of the old and new regulation regarding commercial companies with state participation in the capital are pointed out and a proposal is made for legislative change, which is valid for all public enterprises.
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The purpose of this report is to analyze the extent to which it is possible to introduce a legal definition of ''business'' in the Bulgarian tax law. On the one hand, this may be a welcoming idea in order to clarify other relevant concepts. For example, the term ''business activity'' is outlined in the international tax law. On the other hand, national practice provides guidance on its legal features. This raises the question of whether the theory really needs to pay special attention to this aspect as well or whether there are a number of risks.
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The subject of the report is the right to privacy of the so-called ''public persons'' (more precisely of those who are known to the public because they are engaged in work in the public interest). The aim is to strike a balance between this fundamental human right, on the one hand, and freedom of expression and freedom of information, on the other. Arguments are put forward in favor of the view that the privacy of the ''public figure'' should be as protected as that of other citizens.
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In 2021 Bulgarian citizens had the opportunity to practice their constitutional right to vote three times for the National Assembly, once for а president and а vice president and three times in local elections. This provoked serious public debates on the price of the election and how much it should be paid to serve as a public pledge to preserve democracy and political pluralism in the country. To answer the question ''How much does the election cost?'' the budgetary process of forming the financial framework with the funds needed to hold the elections should be researched. This article aims to clarify from a legal point of view what is included in the concept of ''election budget'', which are the competent authorities that manage public funds in the election process, as well as the procedure for controlling public spending.
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This report analyzes the nature of clinical trials of medicinal products. Traced their origin from VI-V century BC. and their evolutionary development. Two of the greatest tragedies in human history are described – the use of ethylene glycol in the United States and the thalidomide crisis in Europe as catalysts for the understanding that the drug, in addition to a tangible form of treatment, can be an extremely dangerous tool. the State of drug regulation.
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The right to independent and impartial court is the essence of the right to due process under Article 6 ECHR. In the early twentieth century in Bulgaria the judge Anton Kableshkov brings to the fore some timeless truths about the role of independent justice for the protection of individual rights and freedoms and for overcoming the crises in society. Nevertheless; the independency of judiciary continues to be a neuralgic point of Bulgarian constitutional system. This article explores and renders systematic the case of the ECtHR with a view to in-depth consideration of the contemporary standards for independent and impartial court within the protection of human rights. In the course of the analysis; it is concluded that all the advance normative and institutional guarantees are not sufficient on their own and do not remove the need to assess and protect the right to independent and impartial court in each individual case.
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This report examines the framework of the banking system through the prism of the current Bulgarian legislation. The study begins with a comparative overview on the banking and financial systems and focuses on the different content that finance and law theory put into these concepts. In this comparison, the report is based on the ideas of Prof. Valery Dimitrov, who outlines the framework of the modern Bulgarian financial system from the position of the socalled legal conception of finance. In this conceptual framework, the report marks the relationship between the financial and banking systems as concepts of Bulgarian legal system. According to the author’s thesis, the different content that legal and economic theory put into them is due to the specific angle from which they observe them. For the finance (economic) theory, this angle of view is the money and the assets as objects of the social relations, while for the Bulgarian legal science this angle of view is the legal nature of their legal regulation. Central point in the report is the analysis of the banking system and its institutional frameworks, which according to the author's thesis, are fixed in art. 20, para. 2 and para. 3 of the Bulgarian National Bank Act.
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The report aims to analyze some of the tax consequences that occur in the disposal against consideration of Bulgarian shares or stocks by foreign legal entities. The Corporate Income Tax Act (CITA) is the normative act that regulates these consequences. Moreover, the CITA regulates a different regime depending on the quality of the transferor of the Bulgarian company shares or stocks – whether it is a local legal entity or a foreign legal entity. The report below analysis only the tax implications for foreign legal entities. The essence of the withholding tax under CITA, the object of taxation, the subject of the tax, the specifics of the tax event and the determination of the amount of the tax liability and the rules for declaring and paying the tax are analyzed.
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The review of the case-law on the application of the court proceedings under Art. 127a; para. 2-4 of the Family Code establishes contradictory permits; leading mostly to a slow course of the court proceedings and the lack of predictability of the outcome. In this way; the best interests of the child cannot be guaranteed. In this regard; the Bulgarian case law has been criticized in the case of Penchevi v. Bulgaria (application no. 77818/12; final judgment of 10.5.2015). In view of the identified problems in the application of the legal framework; according to the author; a legislative change in the regulation of court proceedings is required.
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The report makes an overview of the acts of the Council of Europe; which influence the criminal legislation of the member states. As the Republic of Bulgaria is a member of the Council of Europe since 1992; it is important to clarify the system of legal instruments for combatting terrorism in order to understand the national criminal law prevention of terrorism; on one hand; and as the primary source of the current model of counter terrorism in the European Union.How has the 30-year membership of our country in the Council of Europe affected the Bulgarian rule-making process? Has our national legislation become more compliant with the human rights protection standards set by the Council of Europe after 5 and a half years of regulatory reform? What does the preliminary compliance check of our draft laws with the European Convention for the Protection of Human Rights and Fundamental Freedoms and the case law of the European Court of Human Rights mean and does it have a ground in our country? These are some of the questions this report seeks to answer.
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The present article discusses The Council of Europe Development bank and its function to provide financing on projects aimed at promoting the social and economic situation of various groups of people; in particular migrants and displaced persons. It is pointed out that the bank has been established in order to provide assistance to the homeless and unemployed because of World War II. The article also traces the shift in functions during the 70s and the 80s and its current activity. Nowadays the bank lends money for projects aimed at preserving the environment. Moreover; the article also puts the bank governance to critical discussion.
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An enduring feature of EU competition law is the understanding of the competition as a process resulting from the exercise of freedom of choice by market actors. The present research examines what this freedom involves and establishes its role in creating the concept of abuse of a dominant position. It is concluded that this concept is based on ordoliberal thoughts of the Austrian School of Economics.
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The liberal understanding of the rule of law emphasizes the ability of a political regime to guarantee the equal competition of freedoms in the context of the philosophical model of universal human rights. The present article examines the extent to which the various dimensions of political co-operation in the Council of Europe; in particular those aimed at supporting the rule of law; contribute to the consolidation of Bulgaria‘s new democratic system in the perspective of the 30th anniversary of its membership.
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The aim of enacting interim measures in the respect of children; that are decreed in a matrimonial process or by dispute between the parents over the exercise of parental rights; the regime of personal relations and maintenance (Article 127; paragraph 3 of the Family Law) is to provide and guarantee the protection of the interests of the child during the period of time; in which the court proceedings are pending. The purpose of this report is to make a short analysis of the change in the interim measures in the respect of children; which are decreed in the proceedings: - on divorce by lawsuit; according to the provision of art. 49 of the Family Law; - in a dispute regarding parental rights; according to the provision of Art. 127; para. 2 of the Family Law;
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The report reveals essential features of the right to freedom of thought; conscience and religion; according to its regulation in Art. 9 of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the practice of the ЕCHR. It presents the criteria by which a restriction of this right shall be considered justified. A retrospect of those norms of the Bulgarian penal laws - from the First Bulgarian Penal Law (1896) to the entry into force of the current Penal Code - which regulate crimes against faith and beliefs is made. The crimes against the religious groups and denominations and some other relevant crimes are analysed; the trend in their future development also is outlined.
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