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Directions of the economic and legal policy regarding demonopolization of the national economy

Author(s): Tetiana Shvydka / Language(s): English Issue: 22/2015

Under conditions of the market transformation of the Ukrainian economy, an issue of protection of competition and putting an end to the abuse of market power by monopolistic entities are of considerable importance. Competition is a determinant factor of pricing and an incentive for development of innovative processes and, simultaneously, a mechanism of exclusion of inefficient business entities from the turnover. Hence, the legislator emphasizes the antitrust and competition policy among the main directions of the state economic policy. This policy is aimed at creation of an optimal competitive environment for the activity of business entities.

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Представителна власт на управителя на дружеството с ограничена отговорност

Author(s): Milena Tsvetkovska / Language(s): Bulgarian Issue: 4/2017

The Limited Liability Company (LLC, or ООД in Bulgarian) is a closed-type commercial company with share capital. One of the most important issues in the legal arrangement of an LLC concerns the company’s management bodies. The matter of the legal standing of the LLC manager is of great interest from both theoretical and practical viewpoints, since a commercial company with share capital performs its economic activity and attains its goals through the persons functioning as its lawful representatives. That is why the issues regarding the manner of representation of the company, are fundamental to the successful participation of that company in the commercial circulation process. The topicality of the study is also determined by the fact that the definition of the scope of a manager’s power of representation has not just theoretical, but also huge practical importance for the activity of the LLC due to an objective social necessity for establishing the limits of his/her authority. The purpose of this article is to characterize the power of representation of the manager with a focus on the times of its initial occurrence and termination, as well as on its scope. The study analyses from a theoretical perspective the limits of the power of representation, together with the multitude of speculative opinions and the existing judicial practice. Using this as a foundation, the study outlines the main discussion points, draws particular conclusions and makes proposals for further improvement of the applicable regulations.

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ГЛОБАЛНЕ ПОРЕСКЕ ИНИЦИЈАТИВЕ

Author(s): Mileva Anđelković / Language(s): Serbian Issue: 71/2015

As the process of establishing international economic and financial relations between national economies is on the rise, many states encounter substantial difficulties in the process of collecting their tax claims. The most powerful countries in the world try to overcome this controversy by changing the international tax rules. The turning point was the financial-economic crisis of 2008-2009, when the international community more vigorously embarked on resolving international tax issues. The OECD, the G20, the UN, the EU and a number of other powerful international organizations continued their activities on establishing a stronger framework of the international tax system. Global tax initiatives embodied in the soft law regulations have changed (to a varied extent) the structure of national tax systems as well as the direction of national policies, and ultimately undermined the financial foundations of the social welfare state. The world’s “taxation landscape” is indisputably dominated by two major processes embodied in the the concepts of tax harmonization and tax competition. The global crisis in financing contemporary states has weakened their resistance towards more extensive international tax cooperation. As a result, they increasingly accept global tax standards and are more vigorously involved in the international exchange of tax information for the purpose of counteracting international tax fraud. Changes in national tax systems are necessarily accompanied by changing relations between tax administrations and multinational companies as large taxpayers. The traditional public law relations are gradually changed by introducing some elements of “negotiations and mutual agreement”, which are aimed at strengthening mutual trust and avoiding unnecessary disputes and costs. Although they are currently no more than theoretical assumptions and political considerations, there are proposals for introducing global taxes and establishing the world tax organization. Irrespective of the idealistic or utopian nature of these proposals, we simply cannot rule out the possibility that a future world disaster may serve as an valid excuse for accepting global taxes in order to remove the detrimental consequences of a force majeure. In that context, there is a growing number of countries that have been accepting the global tax standard on the automatic exchange of financial information, which has laid a solid legal and technical ground for introducing global taxation. The “global taxation network” is gradually extending to all tax payers, featuring full fiscal transparency. Unless such global plans are undermined, all natural and legal persons will de lege ferenda become prisoners of the global fiscus. Unfortunately, such an apocalyptic future of taxation is quite probable considering the determination of the powerful international organizations and the world elite acting through these institutions to implement the global political agenda.

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Інвестиційна політика держави: стан законодавчого забезпечення

Author(s): V. O. Budarna / Language(s): Ukrainian Issue: 26/2016

The article proves that a purpose of the government investment policy consists in providing implementation of social, economic, scientific and technical programs of development of the state economy, and protection and support of the investment activity. The author has determined that regardless of a significant amount of normative acts, imperfectness of legislation is one of the main reasons restraining investment activity development. The author substantiates that regulation of investment relations occurs with the use of methods being inherent to economic law. This is concerned with organizational and capital nature of these relations, which combines public and private interests, and the necessity of complex regulation of these relations with the use of different methods in order to take into account various categories of balanced public and private interests.

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Питання удосконалення механізму організаційно-господарського впливу держави на сферу господарювання

Author(s): Dmitro Dmitrovič Zadykhaylo / Language(s): Ukrainian Issue: 30/2017

The article is devoted to separate issues of reforming the economic mechanism of the national economy. The attention is drawn to the need to take into account the socio-economic phenomenon of economic power and its varieties, the need for significant correction of the content of economic legislation and the clarification of the essential differences in the legal regimes of the functioning of small, medium and large business. The special mainstreaming in the article is subject to the problem of legislative provision of all social relations that arise in the process of formation and implementation economic policy of the state and some of its areas.

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ARBITRABILITY OF COMPETITION LAW (ANTITRUST) DISPUTES

Author(s): Valentin Pepeljugoski,Ana Pepeljugoska / Language(s): English Issue: 11/2018

The expansion of arbitral competence in handling competition law/antitrust matters can be seen as a global trend, however not an entirely uniform one. In certain states the legitimate interest of the state in controlling or preventing monopolies and other market practices is readily appreciated. The main test for each arbitral tribunal is if the competition law/antitrust dispute is arbitrable under the applicable law. The arbitrability determines whether certain types of disputes can be submitted to arbitration or a contrario whether they fall within the exclusive jurisdiction of the courts. There are nevertheless situations when the existence of mandatory court jurisdiction impacts arbitrability. This is so when considerations of international public policy dictate the mandatory jurisdiction of the court. Historically, courts would not enforce of contractual arbitration clauses covering competition law/antitrust disputes, even if the parties had specifically agreed to arbitrate this kind of matters. Fortunately, the underlying premise that competition law, respectively the antitrust issues are per se non arbitrable is no longer universally accepted.

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Regulacje CFC w świetle pozostałych rekomendacji OECD z projektu BEPS – stosunek zbieżności, wykluczenia oraz paralelizmu

Author(s): Filip Majdowski / Language(s): Polish Issue: 1/2017

The subject of the article is to present the OECD’s recommendations issued within the Base Erosion and Profit Shifting (BEPS) project as regards the relation between CFC regulations and the other action points from this project. The analysis reveals that such recommendations do not have a holistic nature, i.e. they do not envisage an explicit hierarchy between them, and that the impact of CFC regulations on the BEPS phenomenon has in majority of cases a subsidiary character in light of the primary recommendations, such as, for instance, the ones on neutralizing tax hybrid¬ization, limiting tax deductibility of financial payments or fighting harmful tax regimes.

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Grunty rolne zajęte na prowadzenie działalności gospodarczej a podatek od nieruchomości

Author(s): Alicja Michalak / Language(s): Polish Issue: 2/2017

The article discusses issues related Property Tax on farmlands occupied for business activity. The concept farmlands occupied for business activity is not regulated directly in Polish law. Thus, the article analyzes court rulings, system interpretation and doctrines’ view on this topic.

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HELP FOR UNEMPLOYMENT: WORLD EXPERIENCE AND WAYS OF IMPLEMENTATION IN UKRAINE

Author(s): Klavdiya Vasylivna Dubych,Kateryna Volodymyrivna Danylyuk / Language(s): English Issue: 2/2018

The article deals with theoretical and methodological analysis of world experience in the development and implementation of mechanisms for the appointment of unemployment benefits and determining the ways of its application in Ukraine. Material security in case of unem-ployment of people who have lost their jobs is an extremely important task of implementing social policy in the field of employment in Ukraine. The research has proved that the domestic mechanism for the appointment of material assistance in the event of unemployment requires improvement, which needs to be implemented in the context of practical implementation, taking into account world experience. The strong reason for the need for such an analysis is the accumulated experience of the developed Western countries in the field of employment in the formation, implementation and practical implementation of the mechanism for assigning un-employment benefits in the context of different systems of social protection and provision: the Anglo-Saxon, Continental, Scandinavian models, on the example of the aid allocation mecha-nism on unemployment, in countries such as Great Britain, Germany, Norway, Poland, etc.

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RENEWABLE ENERGIES AND THEIR CONTRIBUTION IN DEVELOPMENT IN THE CONTEXT OF COMPETITIVENESS: EVIDENCE OF SPECIFIC OIL TERRITORY

Author(s): Belkacem Douah,Mohsen Brahmi / Language(s): English Issue: 3 (44)/2019

Researchers, professionals and policy makers are unanimous today about the importance of renewable energies, their positive impact on the economy and their impactin terms of added value, socio-economic and environmental benefits. The purpose of thispaper is to show the growing importance of renewable energies and their contribution indevelopment, their advantages and disadvantages and the energy strategy adopted byAlgeria for the development and promotion of this sector. As a result, despite the availabilityof abundant sources of renewable energy and efforts to establish a legal and institutionalframework and the development of an ambitious agenda for the coming decades, muchremains to be done to bridge the gap. Delay and develop this niche and take certainmeasures deemed urgent.

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SCOPE OF RESPONSIBILITY OF THE LOCAL AND HEALTH RESORT TAX COLLECTOR

Author(s): Ryszard Nowak / Language(s): English,Polish Issue: 1/2019

The collector is obliged to collect and transfer the local or health resort tax to the competenttax authority. His liability is limited only to the amounts of fees he collected and not which hepaid to the account of the body. He is not responsible for unpaid fees, although he is obliged tocollect them. This scope of responsibility of the collector limits the effectiveness of collectingfees and may expose the taxpayer to negative consequences. The collector, who does notperform his duties and does not charge any fees, cannot be held responsible under this lawregulations nor with fiscal penal liability.

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Nakłanianie do naruszenia obowiązku pracowniczej lojalności wobec pracodawcy

Author(s): Tomasz Bakalarz / Language(s): Polish Issue: 2/2018

Loyalty is usually understood as a bilateral relationship. This is often done without analyzing motivations of the party of this relationship who suddenly decides to break the principle of loyalty. Oftentimes such decision is a result of influence of a third person. These distortions of internal contractual obligations are sanctioned under the Act on combating unfair competition. The present article will discuss the elements of delictual liability as described in Article 12 of the Act and consequences of this form of unfair competition both for the instigator and for the inclined employee.

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Sygnalizacja jako przejaw obowiązku lojalności wobec pracodawcy?

Author(s): Łukasz Bolesta / Language(s): Polish Issue: 2/2018

The purpose of this article is primarily an attempt to establish whether whistleblowing can be considered as a symptom of the duty of loyalty towards an employer. The author seeks to set out the boundaries of loyalty between employer and employee and also presents the concept of whistleblowing and scope of protection which whistleblowers could count in Poland. Moreover, the author indicates the direction in which the Polish regulations of the protection of whistleblowers should take. Even though in the Polish law there are certain regulations on reporting misconduct in the workplace, they are contained in various legal acts and are typically incoherent and incomplete. Moreover, as confirmed by the judicial practice, these regulations do not guarantee effective protection of whistleblowers. It is assumed that an employee-whistleblower should act in good faith and should disclose wrongdoings at work for the sake of a social or public interest. The role of an employee should be limited to conveying the disturbing information to relevant people in the employee’s organization, and if there is no reaction – to competent external authorities or institutions.

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Brak lojalności pracownika jako przyczyna rozwiązania umowy o pracę w orzecznictwie sądowym. Wybrane uwagi

Author(s): Renata Borek-Buchajczuk / Language(s): Polish Issue: 2/2018

The article refers to the violation of the principle of employee loyalty, which is an inseparable element of an employee’s legal relationship with the employer. Violation of duty of loyalty, in both Supreme Court and Common Courts case law, is a justified reason for termination of the employment contract in each mode, depending on the fulfillment of the conditions described under Article 45 or 52 of the Labour Code. In each case, the reason based on violation should be specified and referred to the general clauses contained in the provisions of the above articles adopted by the legislator. Lack of employee’s loyalty may also determine the non-consideration of his or her claims, even if there existed a breach of the provisions of the Labour Code when making a dismissal.

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Granice dopuszczalnej krytyki pracodawcy

Author(s): Maria Bosak-Sojka / Language(s): Polish Issue: 2/2018

The content of the study is aimed at the analysis related to the determination of the admissible limit of criticism of the employer. Conducted considerations were based on the available literature of the subject as well as judicial decisions and personal considerations.

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Dbałość o dobro zakładu pracy jako źródło obowiązku lojalności pracownika wobec pracodawcy

Author(s): Anna Kosut / Language(s): Polish Issue: 2/2018

The employee’s duty to exercise loyalty towards the employer is one of the employees’ obligations, even though not expressly defined in the Labour Code. The sources thereof should be traced back in the duty of care about the good of the workplace, set out in Article 100 § 2 Item 4 of the Labour Code. The care about the good of the workplace is manifested in various types of employee’s activities undertaken for the employer and in the employer’s interest, including by refraining from doing anything that would directly or indirectly pose a threat to employer’s interests. It is this type of behaviour in which the employee’s duty of loyalty is manifested the most. It should also be stressed that this duty is a consequence of the particular nature of the relationship of employment. It is not only about the exchange of mutual performances between the parties, but also a special bond of a personal nature which requires trust in the other party of this legal relationship.

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Legal Concept of the Fiscal State

Author(s): Petro Patsurkivskyy,Viktoria Raryska / Language(s): English Issue: 2/2019

The article shows that the concept of the Fiscal State belongs to the categorical-conceptual apparatus of the etatist doctrine of tax law. It is assigned to one of the key roles in the apologetics of this doctrine, and therefore the methodological approaches of this doctrine can’t reliably reveal it. Thus, the authors of the article used the anthroposociocultural approach to the analysis of the legal concept of the Fiscal State. In particular, such components of this approach as historical and genetic methods in combination with the method of system-structural analysis. With their help, it was found that the historical and genetic origins of the legal construction of the "Fiscal State" date back to the late Antiquity.The article demonstrates that at that period took place the Late Antique Civilizational Revolution, which resulted in displacement of the human centered mentality of the population of Republican Rome by the etatistician mentality. As a consequence, the Ancient Roman Republic was transformed into the Ancient Roman Empire, the citizens of the Roman Republic became the subjects of the Roman Empire, and their public needs transformed into the needs of the Roman Empire. The last phenomenon became the quintessence of the Roman Redistributive Revolution, which was initiated by the Roman Emperor Octavian August and completed by Roman Emperor Diocletian. The most concentrated legal consequence of the aforementioned social transformations, as proved in the article, was the emergence of the Fiscal State and the initiation of the historical tradition of its tax law.The article concludes that the legal concept of the Fiscal State, as well as the phenomenon that gave rise to it, were proved by stable historical constructions. Even after two thousand years since their emergence as social facts, their fundamental values have remained unchanged. These include: the association of a Fiscal State with the Hegel`s "procession of God on Earth" as the highest social justice; the perception of this State as ontologically independently rooted in the being subject, which is the core of society; interpretation of the tax as an attribute of the Fiscal State; identification of the sovereignty of the Fiscal State with its tax sovereignty. Consequently, the Fiscal State considers itself as a subject of redistribution of GDP and national income.

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СУДОВА ПРАКТИКА КОНСТИТУЦІЙНОГО СУДУ УКРАЇНИ ЯК ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ СТАБІЛЬНОСТІ І ДИНАМІЗМУ ЗАКОНОДАВСТВА

Author(s): I. V. Sukhodubova / Language(s): Ukrainian Issue: 37/2019

The article is devoted to the role of the Constitutional Court of Ukraine on ensuring stability and at the same time dynamism of the legal regulation system. The powers of the Constitutional Court through the implementation of which it can influence the development of the legal system are analyzed.

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REORGANIZATION AND FINANCIAL RESTRUCTURING OF COMPANIES - CASE OF CROATIA AND NORTH MACEDONIA

Author(s): Dubravka Akšamović,Borka Tushevska Gavrilovikj / Language(s): English Issue: 14/2019

The reorganization of the companies, as a worldwide accepted concept of avoiding liquidation, is perceived as very complex issue, both in academic environmental and the circle of practitioners and government bodies. The complexity of this issue primarily derives from its multidisciplinary and multifunctional influence, in a broader social context. Nowadays, the reorganization is perceived as the most suitable model to increase cross-border investments, to reduce the percentage of unemployed persons and to cut the risk of loans in banking sector. For this purpose, in the last ten years, numerous and diverse changes have occurred in the field of insolvency law, particularly in the EU. Most of these changes are related to the promotion of the concept of preventive financial restructuring, as a new concept for avoiding insolvency. The Republic of Croatia (hereinafter RC) and the Republic of North Macedonia (hereinafter RNM), are not exceptions with regards to this trend. Under the influence of EU insolvency policy, the RC and other countries in the region, including the RNM made certain changes in their laws. In this article, the main research is the concept of “reorganization” as an established model of avoiding liquidation of debtors and “financial restructuring of debts”. The focus will be on Croatian and Macedonian law and practice.

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THE COMPETITION POLICY IN WESTERN BALKAN COUNTRIES: HOW FAR THEY HAVE COME ON THE EU ACCESSION “ROAD?”

Author(s): Elizabeta Tosheva,Branko Dimeski / Language(s): English Issue: 14/2019

Competition policy in the Western Balkan countries has recently gained in significance, in parallel with the acceleration of their EU accession process. Competition policy played a central role in the development of the EU, its institutions and in particular the EU internal market. Competition legislation aims to prevent distortions of competition that harm the economy and, at the same time, to assure freedom of choice of economic agents. A competition policy adopted by the government should include both: economic policies that enhance competition in local and national markets, and competition law designed to stop anticompetitive business practices. The goal of this paper is to analyse the recent developments in the area of competition policies in Western Balkan countries i.e. Albania, North Macedonia, Bosnia and Herzegovina, Serbia, Montenegro and Kosovo. In the Western Balkan countries, the progress in this policy area has been generally slower than in other areas of government. This can be explained partly by the complex environment in which competition policies and regulators are set up in any country. However, there could be also some other features at play, which are characteristic of the transition countries. In addition, in the last 20 years there were great efforts by the national governments to fully adhere with the EU competition policy principles and regulations.

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