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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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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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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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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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THE POST-YUGOSLAV BALKANS IN THE IDEOLOGICAL WAR BETWEEN RUSSIA AND NATO

Author(s): Darina Grigorova / Language(s): English Publication Year: 0

The paper is focused on the ideological frame of Russian Post-Soviet Foreign Policy in the Balkans. Is there any Russian soft power? In a short introduction, the main ideological and geopolitical tendencies in the presentday Balkans are outlined. In the first part of the paper, we describe the geopolitical reality of the Balkans today and Russian positions in it. In the second and the third part of the paper, we analyze the content and the transformation of the Russian idea/concept ‘Russkiy mir’ and geopolitical, ideological and spiritual consequences of that transformation. The fourth part of the paper describes the current state of relations between NATO and Serbia 20 years after the bombing of the FR Yugoslavia in the context of the geopolitical competition of old and new factors in world politics. The conclusion highlights the main geopolitical and spiritual challenges of some Balkan Orthodox peoples and the possible role of Russia in the Balkans.

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The Impact of EU Shadow Liabilities on Member States; Inflation and Currency Effects

Author(s): Gordon Kerr / Language(s): English Publication Year: 0

Based substantially on the analysis of Bob Lyddon, with whom the author has worked on several papers and reports about EU financial stability, this paper summarises the scale and scope of unrecorded and unreported liabilities that are hidden not so much by weak accounting rules but more by the careful and deliberate design. Some institutions are backed only by Eurozone member states, some by all EU member states. The effect of this practice of creating and hiding liabilities is estimated at almost doubling the combined General Government Gross Debt of the EU member states. This matters; bad for embedded but as yet relatively low inflation, and bad for the stability of the euro as a currency.

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The Role of Banks in Bulgaria in Increasing Financial Literacy

Author(s): Irina Kazandzhieva-Yordanova / Language(s): English Publication Year: 0

The paper investigates the implementation of a national strategy for increasing financial literacy in Bulgaria and the types of activities performed by the financial sector contributing to financial literacy. Some key elements of the financial literacy strategy are discussed in the paper as well as the role of the financial sector for the realization of the goals of the national strategy. The paper stresses on the role of the banking sector and the types of activities it performs for increasing the financial literacy. The paper argues that despite the number of activities performed by the financial sector the necessity of creating a national strategy is inevitable as it guarantees the involvement of the different social groups, coverage of large scope of topics and sustainability on a long-term basis.

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The Convinience of Inflation in The Neoliberal Doctrine

Author(s): Krasimira Decheva / Language(s): English Publication Year: 0

The overall inflation and its trajectory over the interruption of supply chain management , caused by the unforeseen peril introduced by the COVID-29 pandemic in the global economy, encouraged all sorts of novel disruptions to maintain market equilibrium. The elites in the world successfully used the pandemic consequences to gain more power. The inflation is one of the powerful tool that serve them. This paper uses process mining analysis to identify the importance of inflation in the neoliberal doctrine. The research papers have been compiled from Web of Science and Research Gate. Cross-reference networks have been extracted from the source papers, enabling visualization to uncover the disciplinary contributions which have supported the relation between inflation and neoliberal doctrine.

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RACIONALIZACIJA TROŠKOVA JAVNOG SERVISA KAO METOD ZA JAČANJE LOKALNIH MEDIJA

Author(s): Predrag Panić,Nikola Burazer,Jelena Dmitrović,Vuk Stanojević / Language(s): Serbian Publication Year: 0

Postojanje javnog servisa predstavlja evropsku praksu, uvedenu zarad očuvanja većeg stepena medijskih sloboda i nepristrasnog informisanja. Evropi nema jedinstvenog modela za upravljanje i finansiranje javnih servisa. Glavni problemi sa kojim se susreću svi javni servisi su održivo finansiranje i uređivačka nezavisnost. Tema ovog predloga praktične politike fokusirana je na finansijsku održivost javnog servisa. Cilj nam je da pružimo uvid u jedan od načina za uštede, u jednom od segmenata poslovanja javnog servisa. Bavićemo se unapređenjem organizacione strukture kroz stvaranje privatno-javnih partnerstava sa lokalnim medijskim stanicama, kao načina racionalizacije sredstava i puta ka podizanju kapaciteta lokalnih medija i produkcija, a takođe i načina za dostizanje veće finansijske održivosti. Srbija se, kao zemlja kandidat za E, nalazi pred otvaranjem poglavlja putem kojih će biti ispregovarani rokovi za implementaciju evropskog zakonodavstva u pravni sistem Srbije, a i putem kojih će se uvažiti određene specifičnosti sa kojima se zemlja suočava. Među 35 poglavlja koja čekaju Srbiju u okviru pregovora o članstvu u E, poglavlje „Informativno društvo i mediji“ se odnosi, između ostalog, i na funkcionisanje javnog servisa. Međunarodni standard je da svaki javni servis mora imati stabilno finansiranje. Kakvo će biti finasiranje zavisi od zakona svake pojedinačne države. Najbolje je da javni servisi imaju sigurne prihode od pretplate. Iako je to ponekad teško osigurati, kada se pređe na finansiranje direktno iz državnih fondova dolazi se do problema mogućeg upliva političkih struktura na odluke unutar javnog servisa i na njegovu uređivačku politiku, ali i do mogućeg ugrožavanja konkurencije na tržištu. Sa druge strane, kada se pređe na finansiranje isključivo od pretplate, čuju se često predlozi da treba ograničiti prihodovanje javnih servisa od marketinga. Kroz ovaj predlog praktične politike želimo da stavimo naglasak na stvaranje održivog i efikasnog javnog servisa, koji bi omogućio uspešno realizovanje obaveza predviđenih Zakonom o javnim servisu, kao i da predložimo na koji način i kroz koje akcije će ove ideje biti ostvarive u predstojećem periodu.

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European Neutrals in the Cold War

Author(s): Thomas Fischer / Language(s): English Publication Year: 0

I have been asked to present at this opening panel some historical background information on the European neutrals in the Cold War. As we will talk more specifically about the experiences of individual neutral states tomorrow, I will mainly focus here tonight on the ideological and systemic conflict between the superpowers and on what this meant for the practice of neutrality during the period from 1945 to 1989.

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Yugoslavia and the Non-Aligned Movement

Author(s): Dragan Bogetić / Language(s): English Publication Year: 0

I will make an attempt to briefly present the key determinants and content guidelines of the Yugoslavian non-aligned policy, but also to indirectly indicate the contact points and differences between this policy and the concept of neutrality itself. After a period of uncritical glorification, followed also by euphoric satanization of the non-aligned concept, finally the time has come, based on relevant archive material, to provide real answers, at least to some elementary questions in this field. Some of them are: if this policy was in fact desired or forced; how difficult was it to prompt sometimes unwilling partners who were not belonging to neither of political-military blocks to cooperate, and finally, why Yugoslavia distanced itself from Europe and connected to far away and unknown civilizations.

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Financial Development and Economic Growth in CEE Countries

Author(s): Gergana Mihaylova-Borisova / Language(s): English Publication Year: 0

Given the important financial sector’s role in economies, the study examines whether there is a relationship between the GDP growth and financial development of CEE countries. For this purpose, first the causality is tested by means of Granger-causality test and then an attempt is made to assess the influence of one variable on the other. The GDP growth and financial development’s relationship is examined for the ten countries in CEE, with the period covered being 2010-2022. It is expected that financial development has a great importance for the improved growth in the studied countries. Data on loans, deposits in the banking system, and market capitalization as a share of GDP are used. The results confirmed that financial sector contributes positively to the realization of higher and stable GDP growth in CEE countries.

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Defining the Green Agenda: International and European Insights into Green Industrial Policies

Author(s): Elena Spasova / Language(s): English Publication Year: 0

This article explores the green political agenda's evolution, particularly its rise as a driving force behind green industrial policies since the 2000s. These policies have become instrumental for governments aiming to bolster their national businesses' competitive edge and international trade roles. The paper is structured in three main sections. The first section traces the evolution of the Green agenda from the 1970s to the present, highlighting its transformation in policy makers' eyes to an economic and strategic tool in the 2000s. It explores how green industrial policies emerged, influencing international trade dynamics and national economic strategies. The second section delves into the specific aims and instruments of these policies over the past decades. The third section provides an examination of green industrial policy measures enacted by the US, the EU, and China in recent years. The conclusion highlights challenges for European decision-makers in crafting effective green industrial measures and suggests areas for future discussion.

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Cooperative Banks, What Ecological Legitimacy?

Author(s): Maya Jandah / Language(s): English Publication Year: 0

Since the adoption of the Paris Agreement in 2015, European banks have invested 1.331 billion US $ in fossil fuels (Banking on Climate Chaos, 2023). The level of profit serves as a key incentive for banks to continue their involvement with fossil fuels. However, some banks have stopped these practices and committed to no longer supporting the expansion of this sector. This article aims to explore the role of banks, particularly cooperative banks, in combating climate change. Our objective is to examine to what extent cooperative banks are better positioned to tackle the challenges posed by climate change. The legitimacy of these banks is demonstrated through their capacity to adapt in a constantly evolving environment, and their foundational characteristics actively contribute to climate action.

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The Role of Foreign Direct Investment in Accelerating Bulgaria's Economic Development

Author(s): Mehmed Rasim / Language(s): English Publication Year: 0

One of the biggest challenges in developing countries is the shortage of accumulated capital, which must provide the necessary investment for economic growth. Developing countries are increasingly implementing policies targeting FDI to improve their international competitiveness and secure capital for economic development.

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The Eurozone Vs. the Optimal Currency Area Theory - Survey of Their Theoretical Frameworks and Political Backgrounds

Author(s): Mikhail Raev / Language(s): English Publication Year: 0

The paper surveys the development of the Optimal Currency Area theory and the Economic and Monetary Union. After a close examination of how Robert Mundell arrived at the former theoretical framework and its further elaboration by several economists, the paper draws the attempts at European economic and monetary unification. Based on the report One Market, One Money (1990), the author concludes that the economists of the European Commission did not follow the OCA theory, but used several contemporary monetary and macroeconomic findings to construct the theoretical framework behind the EMU.

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