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Mr Stojan Geshev, Formal Head of Department at the Ministry of Finance of the Republic of Bulgaria tell the readers about an interesting moment from the work of late prof. Milcho Kostov when the first Bulgarian Model for Double Taxation Treaty was drafted
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The late Prof. Milch Kostov and Mr Stojan Geshev discuss some practical and dogmatic issues about the first Model of Double Tax Relief Treaty from 1963. The article is originally published by Pravna Misal review, number 4, 1982, pp 57-71. The core of the discussion is synchronisation of Bulgarian legislation and the Model provided by OECD.
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The article Reference for a Preliminary Ruling to the Court of Justice of the European Union in Tax Law discusses issues related to a judgment of the Court of Justice of the European Union given in connection of a request of Supreme Administrative Court of the Republic of Bulgaria concerning the interpretation of the principle of freedom to provide services within the Union under Art. 56 of the Treaty of Functioning of the European Union and its manifestation in the national tax law of the Republic of Bulgaria. A critical analysis is put toward the ancillary nature of an interest, which is penal rather than compensatory.
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In the article Financial Law Regime of Managing EU funds and Administrative Contract, the author criticizes the concept of administrative contract as an artificial and logically corrupt idea. Introducing the fake legal construct of administrative contract
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The control exercised by the bodies of the Health Insurance Fund is a part of the public finance system. It is a typical financial control which is specialised control over public funds and public assets. The health insurance control is the ex-ante, ex-post and unexpected type of control.
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The article 'Aspects of Administrative-penal liability for Public Procurement Infringement' deals with issues related to the persons subject to administrative penalty arising from their liability for administrative offences committed in the field of public procurement in the Republic of Bulgaria, as well as with the approach to determining the elements of these offences and the amount of the sanctions envisaged for them. Special attention is also given to the question of the legal nature and duration of the respective term within which the relevant competent authorities could exercise their powers to initiate administrative-penal proceedings, to impose administrative penalties, respectively to enforce the already imposed administrative penalties.
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This study explores the abuse of superior bargaining position as set in Article 37a of the Bulgarian Competition Protection Act (CPA). The provision of art 37a is analyzed from the comparative point of view as to the existing normative regimes in jurisdictions like Japan and Germany. Unlike most studies on the abuse of superior bargaining position, the author maintains the view that the prerequisites in Article 37a of CPA set the institute as a part of the competition law rather than as part of the law of unfair commercial practices between enterprises. In support of this opinion the author performs a comprehensive review on the existing practice of the Commission for the protection of competition regarding Article 37a of CPA.
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Ownership and the right of ownership are formed in a specific historical and social context. Knowing these differences, as well as the reasons for their existence, may serve as a guarantee for the successful realization of the rights and for their protection. This paper discusses some specifics of the ownership in Bulgaria, which have been differentiated as a result of the social and economic relations from the Middle Ages to the present days. Such distinction is carried out in the paper on the basis of the differences between East and West (in a religious context), between country and town as well as natural exchange and monetary exchange.
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The present article aims to outline the legal aspects in relation to approving, checking and publishing the European Company annual financial and consolidated statements, and their relevance to the national legislature of the Member State according to the company’s registered office. In addition, some of the main aspects in relation to the European Company taxation treatment have been reviewed. The article thoroughly examines matters related to the European Company financial statements constitution and publication procedures, in accordance with the decrees of Part IV of Regulation 2157/2001, Regulation 1606/2002 and the corresponding Directives, in order to harmonize the Member States’ rights about the annual financial and consolidated financial statements of the companies. Special attention is also given to matters referring to constitution and publication of the financial statements of EC with registered offices on the territory of the state, and the ensuing obligations in accordance with the Accountancy Act
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Current exposition examines the right of state bodies to litigatesubstatutes. Article 186, section 2 of the Administrative Procedural Codeallows state bodies to bring before the Supreme Administrative Court thematters of legitimacy of regulations, ordinances, instructions andgovernment decrees, although article 120, section 2 of the Constitution ofBulgariadoesn’t explicitly empower them to litigate statutorial actsof the administration. The Constitutional Court’s Decision No 5 from 17 April2007 on Constitutional Case 11/2007 definitely deals with the question ofstate bodies rights to litigate substatutes and the requirement of provingdirect personal interest in order to do so. The lack of clearlydefined rules about whoacts as litigation rights’ holder, however, still remains a problem. Legal norm indeed are general rules of behavior and constitutional normsare abstractions of highest degree, but this could not be an excusablereason for the lack of precision, clarity and thoroughness of theregulation of such a high priority matter as judiciary control over theacts of the administration. Hence the contradictory court rulings overthis matter not surprisingly lead to different legal consequences for thesame parties and the legal doctrine is also inconsistent. The main purpose of the present workis to expose this very issue.
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The paper studies the procedure with regard to the EU accession to the International Cocoa Agreement, 2010 which is to replace the International Cocoa Agreement, 2001 as of 1 October 2012. The procedure with regard to the EU accession to this important agreement – since EU grinds and consumes around 40% of world's cocoa - is studied in the context of the general international legal regulation regarding the accession to international commodity agreements to which EU is a party in the framework of its common commercial policy. The role of the European Parliament which should give its consent in this procedure under the provisions of the TFEU is revealed. The International Cocoa Agreement is the main commodity agreement between cocoa exporters and importers. It aims to make world cocoa trade fairer and more sustainable. Although the new agreement aims to improve social and environmental responsibility, it does not explicitly address the problem of child labour. With regard to the EU accession to the new agreement the EP passed a special resolution by which it took the opportunity to raise awareness of the problem of child labour in cocoa fields. MEPs call on everyone in the cocoa value chain – cocoa growers and processors, governments, traders, chocolate producers and consumers – to play their part to fight forced child labour and child trafficking in the sector.
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A new era of modernisation and decentralisation was brought on by the Council Regulation 1/20033, which is considered the keystone in the most comprehensive reform of procedures for the enforcement of Articles 101 and 102 of the Treaty on the Functioning of the European Union (TFEU). Despite the attempt for decentralisation, the Commission still has a central role in the enforcement of EU competition law. The concentration of several functions in the hands of the Commission raises serious doubts about the compliance of the enforcement system with the due process guarantees and particularly with Article 6 of the European Convention on Human Rights (ECHR). The question of the fairness and objectivity of the administrative proceedings before the Commission has also attracted public interest. The effectiveness of the protection of the rights of defence, which aim at limiting the Commission’s powers in the field, has been questioned both in the academic literature and in the Union courts.
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The article reveals the opinion of the author with regard to an interpretative case, pending before the Supreme court of cassation of the Republic of Bulgaria. The author puts forward arguments in favour of the opinion, that in the case of an action for annulment of dismissal filed by an employee or worker whose employment contract has been concluded under the provisions of Article 61, paragraph 2 of the Labour code, the employer, that is “the undertaking of the post at issue”, along with its superior body act as defendant as necessary obligatory litisconsorts (codefendants). The article reveals the opinion of the author with regard to an interpretative case, pending before the Supreme court of cassation of the Republic of Bulgaria. The author puts forward arguments in favour of the opinion, that in the case of an action for annulment of dismissal filed by an employee or worker whose employment contract has been concluded under the provisions of Article 61, paragraph 2 of the Labour code, the employer, that is “the undertaking of the post at issue”, along with its superior body act as defendant as necessary obligatory litisconsorts (codefendants).
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The new institutional arrangement, ethnic federalism, adopted since 1991, has helped nation nationalities and people of Ethiopia to administer themselves and develop; promote and protect their distinctive socio-cultural and linguistic identity. Parallel to the establishment of the federal system, various legal and other programs of reforms to enhance good governance and democracy have been initiated and undertaken by the government of Ethiopia. In effect, the objective of this particular paper is to critically analyze good governance performance as per the World Bank Governance Indicator Framework. To address this secondary data source-analysis of relevant documents-was utilized. The paper has found out the following results: Shrinking political landscape has made citizens to develop a kind of attitude that their vote has no power to bring any difference and the political culture “democratic centralism” has made elected government to be accountable for the party channels, instead of ensuring accountability for their constituencies. Perceptions of political and economic marginalization, the existence of huge youth unemployment and resource competition continue to spark conflicts across the country negatively impact peace &security and economic development. Huge interference of politics in the civil service, the highly politicized nature of the public institution, the lack of skilled human personnel, the prevalence of corruption and weak political commitment and weak and vulnerable governance institutions challenged government effectiveness. Poor regulatory quality coupled with state led development orientation has hampered the development and involvement of the private sector particularly in the manufacturing sector. Currently, at all levels of government there is subversion of judicial independence to political interests and in effect one can observe the prevalence of rule by law instead of Rule of Law. Due to lack of democratic culture, the erosion of the rule of law, party monopolization of the economy, as well as the politicization of the civil service, the incidence of grand and petty corruption is on the rise and it continues to be perceived as a pervasive problem. However, the new reformist government since April 2018 initiated ground breaking political, economic, administrative and legal reform to ensure democracy, good governance and development in the country. The paper has an important implication for stakeholders like policy makers, civil society and aid donors who recognize that the quality of governance is fundamental for the success of development program and livelihood improvements. Further, scholars can use the result of this study in their empirical research on the cause and consequences good governance in Ethiopia.
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Study on the issue of Sino-U.S trade friction is significant .First of all, Sino-U.S trade friction represents confliction of Vertical Trade between north and south. In second, it is helpful to solve the actual trade disputes. Again, a good solution to Sino-U.S trade friction is of in-depth significance in economy, politics and society.It is known that solar photovoltaic, as a smart economic industry, has been attached importance by main countries in the world in terms of either its manufacturing or its application. Especially for today's China with constant deterioration of smog weather and other environment issues, an extra meaning will be added to the activities to develop and popularize the photovoltaic equipment. China’s photovoltaic industry starts not too late but once was developed at low speed, and then with the advent of 21st century, it has been rapidly developed. China’s photovoltaic industry has gained international competitiveness in manufacturing technology, industrial structure, and new product development and so on and once made up half the world market. However, the Sino-U.S trade friction initiated in October, 2010 stops this prosperous view all of a sudden in terms of photovoltaic equipment. The paper elaborated the photovoltaic dispute between China and the U.S., with an analysis of the impact of the dispute on markets, employments and governments, etc. of the two nations. It starts with the investigation to the whole story of Sino-US dispute on photovoltaic, and then the influence of Sino-US dispute on photovoltaic. By the analysis in this paper investigates the opposite implication in Sino-US dispute on photovoltaic completely in an empirical way of economic research. From the Sino-US Photovoltaic Dispute case, it’s available to find out that the anti-dumping and anti-bribery has brought in much more serious loss to US PV industry than that of China. Actually, though the PV dispute between US and China will guarantee the share of work force in the short term for US, it’ll greatly make an influence on the overall amount of trade between China and US and the good opportunity of obtaining the trade surplus from China. Since the trade amount of PV trade between China and US and the development trend seem to have complementary advantage, it has prodigious growth potential. Therefore, the PV trade between China and US will do more good than harm.
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The article presents an overview of contractual and non-contractual liability for busses, railways, aeroplanes, and marine means of transport’s accidents arising during their exploitation. The national legal rules make a distinction between contractual and tort liability and between contractual liability for transported persons and property and non-contractual liability to other persons. The article highlights the fault-based liability which applies at the Bulgarian national level. The author offers the application of the liability in solidum between the transporter and the person, who handles the trace infrastructure.
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Since the early 1990s, the global public has been faced with the tremendous challenges that the global internet network creates with its complex functionality, an avalanche of growing popularity in view of the opportunities it offers and its dynamically changing parameters.
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On December 2, 1999 the Social Security Code (promulgated in State Gazette No. 110 of 17 December 1999), which entered into force on 1 January 2000, was adopted. This led to the beginning of the codification of the Bulgarian social security law . The legislative approach adopted by the legislator complied with the requirement of Art. 4, para. 1 LCA (order 1973, in force at the moment of adoption of the KHIC) - by a code to regulate public relations, subject to a whole branch of the legal system or a distinct important part of it.
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Codification is a type of lawmaking, which provides systematic regulation of a certain kind of social relations by issuing a single legal, logically comprehensive and internally agreed normative act expressing the content and the juridical specificity of a structurally distinct division of law. This act is called the "Code". Code is a type of law. It has no more legal force than other laws.
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Securities are defined as transferable rights registered in accounts with the Central Depository or other depository institution (dematerialized securities), or documents materializing transferable rights (available securities) that can be traded on the capital market, except for payment instruments (Article 2 of the Public Offering of Securities Act).
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