Bailing Out in a Community of Stability – Controversies of the Economic and Monetary Union in Times of Crisis

Author(s): Attila Vincze / Language(s): English Publication Year: 0

Before Laertes leaves the Danish Court his father, Polonius, gives him some useful advices how to behave himself in France: "Neither a borrower nor a lender be; For loan oft loses both itself and friend, And borrowing dulls the edge of husbandry.” In times of an economic crises caused by easy credit conditions, sub-prime and predatory lending, mortgage bubble etc., these words seem to be especially wise.

Kryteria uzasadniające konstytucyjną dopuszczalność ograniczenia zasady ochrony prawa własności

Author(s): Tomasz Gruchała / Language(s): Polish Publication Year: 0

The article is devoted to the constitutional statute of the protection of private property. The author discusses the guarantees and limitations of the protection of private property with regard to limitations implemented in accordance with the principle of proportionality. The article centers around the question of legal acceptability of the limitation of the statute of the protection of private property, worded as follows: “such limitations […] can be instituted […] only when they are necessary in a democratic country […].” The author evaluates the practical effectiveness of the constitutional formulations designed to protect private property as well as the legal possibility of limiting that right. To that end, the author describes, organizes and analyzes the entirety of the subject matter in both domestic and international context. While characterizing the right to property, the author presents expropriation as a legal instrument designed to limit the right to property. This interpretation of the constitutional understanding of the concept of expropriation has been made on the basis of the case law, citing the rulings of the Constitutional Tribunal in that regard. In addition, the article presents the European provisions for the protection of private property, comparing Article 21 of the Constitution with Article 1 of Protocol 1 of the European Convention of Human Rights. In order to fully grasp the issue, the article presents the constitutional level of protection which finds its reflection in the Act on the Ownership of Premises.

Suppressing Tax Embezzlement in the Republic of Serbia

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

Since ancient times and up to the present, the matter of securing an orderly, lawful, well-timed and flawless functioning of the system of public revenues and expenditures has been rather significant for the State. Its basis is rooted in the fiscal system. As a matter of fact, the fiscal system and its orderly, well-timed, complete and flawless realization has a great impact on existence, survival and even development of the State itself. Consequently, it is understandable how important and necessary for the State is to oppose, by applying a wide range of various measures, means and ways as well as procedures, at all levels, the various kinds and types of failing to pay, concealing, failing to report or avoiding the payment of taxes, contributions and other dues that make the system of public tributes, i.e. public revenues. Violating the regulations in the fiscal system area may entail various damaging consequences. Depending on the kind of violation and/or damage caused in terms of its scope and intensity, or putting in danger of protected social values, the law has provided different sanctions while distinguishing between criminal offences or certain other kinds of violation. The most dangerous and most serious forms of transgressing tax laws, apt to inflict most serious consequences, i.e. considerable damage to the society as a whole, make the category of tax criminal offences, or criminal offences in the area of taxes. Specific among these offences in terms of its significance, scope and characteristics is the act of tax embezzlement as the most serious form of expression of tax evasion threatened in criminal legislation by prescribed penalties and other criminal sanctions. Consequently, the present article is dedicated to elaboration of the criminal offence of tax embezzlement and description of efforts of the Republic of Serbia aimed at efficient suppression of various forms and types of that criminal offence.

Granice wolności wypowiedzi rzeczoznawcy majątkowego

Author(s): Artur Biłgorajski / Language(s): Polish

The aim of the following monograph is to thoroughly analyze and assess the titularboundaries of the freedom of expression in the case of an appraiser, as delineated by the law, professional standards as well as rules of professional ethics. The monograph comprises of six chapters, each of which is devoted to a particular issue: the origins of the profession of an appraiser, its legal foundations, the character of the profession, the freedom of expression and its importance for the profession of an appraiser, the boundaries of that freedom of expression, as well as the consequences of crossing the boundaries of the freedom of expression by an appraiser. The monograph ends with the conclusions, which present an attempt at consolidating and further investigating the issues debated in earlier chapters.The following monograph is directed not only at appraisers, but at all people who, due to their profession, come into contact with the results of the work of the representativesof that profession, such as judges, lawyers or solicitors.

Prawne aspekty partnerstwa transgranicznego jako element kreowania europejskiej przestrzeni administracyjnej

Author(s): Marcin Szewczak / Language(s): Polish Publication Year: 0

Charakter prawny i funkcja poboru podatku przez płatnika w szczególności w świetle art. 84 i 31 ust. 3 Konstytucji

Author(s): Magdalena Budziarek / Language(s): Polish

The dissertation is devoted to the legal character and the role of the withholding agent in tax collection (in particular in the light of Articles 84 and 31 sec. 3 of the Constitution). The purpose of the research conducted as part of the dissertation was – firstly – to determine the characteristics of the withholding agent’s major institutions, which were given the most attention, and – secondly ‒ to determine the proper relationship between the withholding agent’s duties and the payer's obligations, and thus the proper way of regulating his duties. //Monografia dotyczy istoty i charakteru prawnego obowiązków płatniczych. Mimo iż instytucji płatnika poświęcono w doktrynie wiele uwagi, poza zakresem zainteresowania nauki prawa podatkowego pozostała kwestia swobody, a wręcz dowolności ustawodawcy w nakładaniu obowiązków płatniczych na kolejne kategorie podmiotów czy też kwestie uciążliwości obowiązków płatnika oraz „stopnia” dolegliwości jego odpowiedzialności. Nie dostrzegano, że obecnie pozycja płatnika jest w istocie zrównana z pozycją podatnika, choć ich obowiązki na gruncie art. 84 Konstytucji Rzeczypospolitej Polskiej i przedmiot odpowiedzialności są inne. Doniosłość tych kwestii - w powiązaniu z powszechnością i powtarzalnością powstawania obowiązków płatnika - uzasadniały podjęcie nowych badań instytucji płatnika. Publikacja jest adresowana nie tylko do pracodawców, podmiotów wypłacających należności podlegające opodatkowaniu PIT i CIT, notariuszy, organów egzekucyjnych, komorników sądowych, lecz także do doradców podatkowych, adwokatów i radców prawnych prowadzących sprawy związane z wykonywaniem obowiązków płatniczych.

Polityka społeczna a prawo pracy. Wybrane problemy

Author(s): / Language(s): Polish

Scientific conferences entitled “ Szubert Seminars”, organised at the Faculty of Law and Administration of the University of Lodz, have a long tradition. These meetings have two main goals. The first, is to show the multifaceted achievements of an outstanding and recognized researcher of social policy and labour law – Wacław Szubert. The second, is to pay attention to the universality and timelessness of the observations made by this author. His opinions can be an important hint for all researchers currently dealing with employment issues, counteracting unemployment, social insurance, health care and social economy. The variety of topics covered in this book shows the complexity of the relationship between labour law and social policy. Both areas of science benefit from the fact that their representatives conduct research in close cooperation. Thanks to this, social policy becomes the basis for building the axiological assumptions of labour law institutions. Labour law, in turn, provides tools for verifying the objectives and tasks defined by social policy, as well as the ways of their implementation.

Constitutional Barriers to the Applicability of Private Law in the Public Sector. A Comparative Study with Particular Emphasis on Polish and German Law

Author(s): Rafał Szczepaniak,Katarzyna Kokocińska,Marcin Krzymuski / Language(s): English

The underlying assumption of this book is that in the special environment that is the public sector, certain features of what we call civil law manifest themselves with particular force through contrast. An analysis of the application of civil law in the public sector is somewhat akin to an intellectual journey to the source of the Amazon. If one seeks a new, fresher view on civil law institutions and the civil law method of regulation, then this possible precisely through observing how they are applied in this particular environment. Observation of the application of the institutions of civil law provenance in the public sector actually prompts one to conduct a detailed analysis, which can be described as a kind of anatomy of civil law. It involves analyzing individual civil law institutions and arrangements, discovering their nature and the fundamental elements they consist of, as well as identifying the axiological and praxeological foundations that contributed to their development. The analysis carried out in the monograph indicates multiple relationships between civil law and constitutional law. The authors hope that this monograph will contribute to clarifying the relationship between these two branches of law. In this monograph, the authors raise the question whether, in the light of the provisions of the current Constitution, there are barriers standing in the way of using private law in the public sector. The authors respond in the affirmative to the question formulated in this way. In their opinion, due to the specific nature of the State and other public entities, some of the institutions of civil law lose their raison d'être in the public sector, and the nature of others undergoes change to a lesser or greater extent. This phenomenon can be observed, for example, in the sphere of exercising subjective rights by public entities, in the sphere of their tort liability, in their legal capacity and freedom of contract, as well as in relation to such institutions of law as unjust enrichment. The legislator and the public bodies applying these laws, in particular the courts, should take this phenomenon into account. Otherwise, there may be violations of the standards of the democratic state of law, including the constitutional rights and freedoms of citizens. In conclusion, the authors consider the need for developing a sub-branch of civil law which would find its application in the public sector.

Granice wolności związkowych w polskim systemie prawnym

Author(s): Jakub Gołaś / Language(s): Polish

The issue of the limits of trade unions freedoms functioning in the Polish legal system is the scientific problem of the monograph. Trade unions freedoms should be seen as a fundamental guarantees of solidarity, dialogue and cooperation between social partners in shaping realities of domestic model of the social market economy. The research undertaken and presented in the publication allowed me to conduct a comprehensive characteristic and evaluation of the manner in which the national legislator formalises and restricts free functioning of social partners. The results of the study are also helpful in identifying specific deficiencies of the Polish legal system that should be recognised as major barriers to effective functioning and desired development of the union movement. The overall scientific goal of the monograph is to identify, systemise, characterise and evaluate limits of trade union freedoms in the context of the Polish legal system. In other words, the study presented in the publication aims at answering the question about how the national legislator restricts trade union freedoms and how such limitations should be formed in accordance with standards coming from biding international agreements. In order to reach the defined scientific objective it was necessary to analyse current legal system in terms of existing legal acts, actual judicature, literature and chosen statistical data regarding European and worldwide labour movements.

Ochrana oznamovatelů na pracovišti v zemích Visegrádské skupiny, Francii a Slovinsku – navrhované zmĕny

Author(s): Zbigniew Hajn,Dagmara Skupień / Language(s): Czech

Tato monografie představuje výsledky výzkumu provedeného mezinárodním týmem právních expertů v rámci Visegrádského grantu (č. 21930021) na ochranu oznamovatelů na pracovišti v zemích Visegrádské skupiny, Francii a Slovinsku (WhistlePro), financovaného Mezinárodním visegrádským fondem. Hlavním cílem projektu bylo prozkoumat právní úpravu ochrany oznamovatelů ve společnostech a dalších soukromých a veřejných institucích v zemích, jichž se studie týkala, a následně upozornit na problémy a navrhnout právní řešení související s transpozicí směrnice Evropské unie 2019/1937 ze dne 23. října 2019 o ochraně osob oznamujících porušení práva Unie do vnitrostátních právních předpisů.Publikace obsahuje mimo jiné rozbor okruhu případů, které mohou být předmětem whistleblowingu, osob, které mohou být považovány za oznamovatele a požívat ochrany whistleblowingu, a dalších subjektů chráněných z titulu jejich spojení s oznamovatelem, interních a externích postupů a kanálů pro oznamování, právních prostředků podpory oznamovatelů v jejich činnosti a jejich ochrany před odvetnými opatřeními za sdělování informací, zajištění důvěrnosti této činnosti, právní odpovědnosti za odvetu a porušení povinností vůči oznamovatelům.Tento výzkum koordinovala Právnická a správní fakulta Lodžské university ve spolupráci s Univerzitou Karlovou v Praze, Univerzitou Gáspára Károliho reformované církve v Maďarsku, Univerzitou v Mariboru, Univerzitou v Tours a Trnavskou univerzitou v Trnavě a za účasti zástupců dalších výzkumných pracovišť, veřejných institucí, sociálních partnerů, organizací občanské společnosti, podniků a právníků z praxe.Úplný obraz výzkumu v rámci projektu čtenáři najdou v knize „Towards a Better Protection of Workplace Whistleblowers in the Visegrad Countries, France and Slovenia“, kterou vydalo nakladatelství Lodžské univerzity.Publikace je určena všem zájemcům o aktivity zaměřené na zlepšení právního postavení oznamovatelů na pracovišti.

Banking Law in the 21st Century

Author(s): / Language(s): English

This volume includes some of the scientific papers submitted at the 14th historical edition of the International Conference "Contemporary Approaches in Banking and Financial Law" that was held on 15 April, 2021 online on Zoom. The conference is organized every year by the European Association of Banking and Financial Law-Romania together with the Society of Juridicial and Administrative Sciences. More information about the conference can be found on the official website: www.bankingandfinanciallaw.adjuris.ro. The scientific studies included in this volume are grouped into edi-tor's note with presentation of keynote speakers panel remarks and two chapters: Exercise of banking activity, operations and contracts and Activity, organization and functioning of credit institutions. Financial law topics. This volume is aimed at practitioners, researchers, students and PhD candidates in banking law, who are interested in recent developments and prospects for development in this field at international and national level.

Współczesne problemy prawa rolnego i żywnościowego [II]

Author(s): / Language(s): Polish

The book „Contemporary Issues in Agricultural and Food Law II” is a collection of selected papers which were presented during the second national conference of the same title, which took place at the University of Silesia in Katowice. The articles refer to both classical agricultural law, which regulates the use of agricultural land and contemporary issues connected with environmental protection of rural areas, supporting the development of rural areas and food safety and consumer protection policy. The publication consists of two parts, each dedicated to a different theme: agricultural law and food law. The publication is addressed to practitioners, students and others interested in the subject.

Pozaustawowe zamówienia publiczne

Author(s): Ewaryst Kowalczyk / Language(s): Polish

Horyzont dociekań badawczych podejmowanych w obszarze zamówień publicznych tradycyjnie wyznaczany jest zakresem pojęcia „prawo zamówień publicznych”. W literaturze słusznie przyjmuje się przy tym, że jego „rdzeniem”jest sama ustawa Prawo zamówień publicznych (Pzp) oraz towarzyszące jej akty wykonawcze. Jednocześnie dostrzega się, że w szerszym ujęciu prawo zamówień publicznych obejmuje także przepisy innych ustaw, do których Pzp odsyła oraz akty prawne, które z kolei zobowiązują do stosowania Pzp. Wreszcie prawo zamówień publicznych, a także – obok wymienionych wyżej aktów prawa krajowego – europejskie regulacje dotyczące zamówień publicznych, w tym dyrektywy i rozporządzenia. Tak zarysowane granice prawa zamówień publicznych inspirują przede wszystkim do podejmowania problemów umiejscowionych niejako w jego obrębie. Należą do nich m. in. kwestie dotyczące ustawowych obowiązków związanych z przygotowaniem i prowadzeniem postępowania o udzielenie zamówienia, trybów udzielania zamówień, wymagań związanych z umowami, ustrojowego urządzenia oraz kompetencji organów właściwych w sprawach zamówień czy środków ochrony prawnej. Jednakże na równą uwagę zasługują także zagadnienia związane z zamówieniami publicznymi, które nie są objęte zakresem zastosowania Pzp.

Prawo fuzji i przyjęć

Author(s): Maciej Mataczyński / Language(s): Polish

Przedmiotem książki jest omówienie podstawowych założeń leżących u podstaw nowelizacji ustawy z 24 lipca 2015 r. o kontroli niektórych inwestycji dokonanej ustawą z 19 czerwca 2020 r. o dopłatach do oprocentowania kredytów bankowych udzielanych przedsiębiorcom dotkniętym skutkami COVID-19 oraz o uproszczonym postępowaniu o zatwierdzenie układu w związku z wystąpieniem COVID-19. Nowelizacja wprowadziła nadzwyczajny reżim kontroli inwestycji zagranicznych. Prace nad Nowelizacją rozpoczęły się już w marcu 2020 r., krótko po wybuchu epidemii. Warto przypomnieć, że reakcją rynków finansowych na całym świecie na pandemię była krótkotrwała panika i wyprzedaż, która doprowadziła do drastycznego spadku kursów akcji. Polska, kraj wciąż traktowany jako rynek rozwijający się, a więc obciążony dodatkowymi ryzykami, doświadczyła równocześnie gwałtownego spadku wartości polskiego złotego i spadków notowań na warszawskiej giełdzie. Równoczesne zajście obu tych procesów sprawiło, że majątek polskich przedsiębiorców, w tym spółek należących do Skarbu Państwa, został z dnia na dzień drastycznie przewartościowany.  Rozważania rozpoczyna analiza kompetencji w zakresie kontroli inwestycji zagranicznych w Unii Europejskiej. Następnie omówiony zostaje zakres przedmiotowy i podmiotowy, w szczególności problematyka obejścia prawa. W dalszym ciągu przedmiotem analiz są przesłanki wyrażenia sprzeciwu oraz problematyka sankcji. Rozważania zamyka analiza wybranych zagadnień proceduralnych i kolizyjnoprawnych aspektów kontroli inwestycji zagranicznych. 

Účetní výkaznictví malých a středních podniků

Author(s): Eva Hýblová / Language(s): Czech

The aims of the publication are to describe and evaluate the current regulations on financial reporting for small and medium-sized entities at the national and international levels. The publication concentrates on the reporting procedures specified in Directive 2013/34/EU of the European Parliament and of the Council. The study assesses whether the Directive objectives have been met, and what the consequences are of the possible choices within recognition and measurement of items of financial statements as well as the proposed simplifications. lt identifies the problems that can occur in relation to the Directive application. lt describes the transposition of the Directive provisions into the national legislation and its changes. The publication is of theoretical nature - it has been created using methods of theoretical research. Practical impact is demonstrated through model examples.

Muhasebe Deneti̇mi̇ni̇n Türk Hukuk Si̇stemi̇ndeki̇ Yeri̇ni̇n İncelenmesi̇ (İcra İflas Kanunu, Türk Ti̇caret Kanunu, Vergi̇ Usul Kanunu açisindan)

Author(s): Mehmet A. YÜZBAŞIOĞLU / Language(s): Turkish

Accounting auditing is the auditing of the compliance of the financial statements, financial situation data and activity results of the enterprises with the legal regulations. In this context, accounting audit and law are multidisciplinary fields. The fact that these fields are fields of study in their own right and that they are studied in different departments has led to the relative isolation of accounting audit and legal discipline from each other. The biggest problem that emerged as a result of this abstraction is that a good lawyer's knowledge of financial auditing remains relatively weak, while a good financial auditor's knowledge of law remains relatively weak. In this study, which was carried out within the scope of doctoral thesis, accounting auditing and the legal dimension of accounting auditing were examined in depth. As a result of the study; The financial statements audited in the accounting audit process carried out according to the Turkish Commercial Code are not the financial statements prepared by the company in accordance with the Tax Procedure Law, instead of these statements, the financial statements prepared within the framework of the accounting and auditing standards published by the Public Oversight Agency are the statements audited in the accounting audit. Since the financial statements prepared according to the reporting standards adopt the commercial profit (commercial balance sheet) principle, the tables prepared according to the Tax Procedure Law adopt the financial profit (financial balance sheet) principle, since the accounting audit desired to be carried out according to the Turkish Commercial Code cannot be performed on the financial statements prepared within the scope of the Tax Procedure Law. It has been concluded that the legislators should carry out studies to ensure the compatibility of the financial statements and books of the enterprises in terms of the Turkish Commercial Code and the Tax Procedure Law.

Proceedings of the 31st International RAIS Conference on Social Sciences

Author(s): / Language(s): English

This publication presents the proceedings of the 31st International RAIS Conference on SocialSciences and Humanities held at American University, in Washington DC, USA, on April 6-7,2023.

Horizons of Law in Business and Finance

Author(s): / Language(s): English

These conference proceedings constitute a selection of the best papers submitted to the 15th International Scientific Conference "Law in Business of Selected Member States of the European Union" which was organized by the Department of Business and European Law, Faculty of International Relations, Prague University of Economics and Business, Czech Republic. The conference was held in the University ́s premises from 25 to 27 October 2023 and welcomed speakers and participants from abroad (Belgium Latvia, Netherlands, Poland, Romania, Slovakia, Spain, Turkiye, United States) and the Czech Republic. The conference was held hybrid format. Although the on-site participation was encouraged, the conference was streamed online for those who could not join the conference venue in person and to reach a wider audience. The selection of the papers for the conference volume was very rigorous. The papers were submitted and presented in English. All the papers included in this volume passed a rigorous double-blind peer review successfully and were checked for their originality using the iThenticate software kindly provided by the University. The participants ́ papers were presented in specialized sections which correspond to the subheadings of the present volume: 1. Section: Business and Corporate Law; 2. Section: European and International Aspects of Doing Business; 3. Section: Banking, Finance and Insurance Law. The conference has been supported by the Internal Grant Agency Project No. IG 43/2023 “Law in Business of Selected Member States of the European Union (15th annual conference)” of the Prague University of Economics and Business. All published papers successfully passed the double-blind peer-review process by at least 2 independent reviewers - experts with a PhD in the relevant field. The conference organizers will be happy to welcome the readers at the conference to be held next year. The date of the conference is to be announced in due course. For more information on the call for papers for the upcoming conference please check the conference webpage at https://lawinbusiness.vse.cz/. Wishing you a nice read.

Финансови правни отношения в системата на публичните средства от европейските структурни и инвестиционни фондове

Author(s): Savina Mihailova-Goleminova / Language(s): Bulgarian

The monographic study aims to highlight the workings of the system of public funding from the European Structural and Investment Funds in the programme period from 2014 to 2020. It is based upon the author's dissertation ‘Financial Legal Relations in the System of Public Funding from the EU Structural and Cohesion Funds’, of which the scientific supervisor for its preparation is Prof. Sasho Penov, PhD. The result of the research demonstrates that the system of public funding from EU Structural Funds correspond with national co-financing as a public financial legal relationship. This is subject to legal regulation under financial laws, to wit those concerning the expenditure and use of budgetary funds (European and national) and control over this activity. The study is undertaken in respect of the public relations issues arising, developing and being expunged in the public funding system relating to European funds under shared management. This study examines two aspects: (1) a set of financial legal relationships of management and control, and (2) a set of public authorities that undertake financial activities.

Управление и контрол на средствата от европейските фондове при споделено управление

Author(s): Savina Mihaylova-Goleminova / Language(s): Bulgarian

The textbook titled ‘Management and Control of EU Funds under Shared Management’, written by Assoc. Prof. Savina Mihaylova-Goleminova, PhD con¬tains an analytical section, literature references, control questions, case law examples, case studies and test questions. The management and control relationships in the system of public funding from the European Structural and Investment Funds (ESIF) and the European Funds under Shared Management (EFSM) are subject to the legal regulation of financial law. This is an independent branch of the legal regime of the Republic of Bulgaria. The presentation of those legal management and control relationships in respect of funds from the ESIF/EFSM in the three chapters of the textbook, including appendices, conforms to the achievements of modern constitutional, administrative and financial legal doctrine and has a practical orientation. The purpose of the textbook is to present the financial legal relationships inherent in the management and control of ESIF/EFSM funding. 'Control' and 'management' are considered in the light of their synergy in the arena of the public finance system and ESIF/EFSM funds, with the EU and national budgets at their core. The textbook builds on the traditions of Bulgarian financial law doctrine. The legal relationships in the system of public funding from the ESIF/EFSM are justified in constituting financial legal relations and are considered in financial law as a legal discipline. The basis of the book is an analysis of the literature, in Bulgarian and English , which examines the institutional and legal framework of the functioning of the EU. As Bulgaria is a worthy member of the Union we should take maximum advantage of its values, including its main policies - cohesion, common agricultural policy, transport, environment, social policy, etc. - and of the means of financing these policies by Member States, to reach citizens, companies, public authorities and municipalities precisely through the EU's ESIF/EFSM funding. The textbook contains three chapters reflecting, without claiming to be exhaustive, its main subject matter, as follows: Chapter 1. Sources of law in the field of management and control of ESIF/EFSM funds. Basic concepts; Chapter 2. Financial control and audit in the system [use] of public funds from the ESIF/EFSM; Chapter 3. Measures to protect the EU's financial interests in the management and control of ESIF/EFSM funds. There are six appendices, as well as fifteen figures and one table. The textbook will be useful for students because, at the end of each chapter (topic) there are control questions including literature references. To substantiate their answers, students may refer to the case law in the appendices, including selected case studies. Textbook provides a systematic and specialized knowledge of the management and control of EU funds under shared management. The book will be useful both for students at the Faculty of Economics of Sofia University ‘St. Kliment Ohridski’ and for practicing lawyers.