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Promising Solutions from the Environment Protection Practices of Three Municipalities

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

This study focuses on the environment protection practices of three Hungarian municipalities: Biharkeresztes, Dorog, and Debrecen. The reason why it does so is because the research this paper presents strove from the beginning to provide a more nuanced picture on local environment protection policies by gathering as much empirical (that is: local, first-hand) experience as possible, besides representative questionnaire-based surveys and written sources. To achieve this, members of our research team visited pre-selected settlements (municipalities), where they conducted focus-group interviews and collected sources available via fieldwork only.

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Financial Statements in the Financial Decision Making

Author(s): Jaroslav Sedláček / Language(s): English Publication Year: 0

The paper is devoted to the comparison of financial statements according to International accounting standards and Czech accounting legislation and impact assessment of identified differences on the decisions of investors and owners of corporations. The first objective is to identify accounting methods and practices that lead to differences in reporting of financial position and performance of corporations, analyze their causes and examine their impact on the statements. The second objective is to assess the impact of these differences using methods of financial analysis on data specific company. For this purpose is created parallel system of ratio indicators. Calculations of indicators and their development in time make it possible to assess the significance of these differences and the degree of influence on the decisions of users of financial statements. Research has proven that despite the ongoing harmonization efforts, there are still significant differences in both approaches and should be taken into account when making decisions.

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The Incorrectness of Estimating of Tax Base in Income Taxes in the Verdicts of Supreme Administrative Court in 2014 in Poland

Author(s): Radosław Witczak / Language(s): English Publication Year: 0

Important task of the tax administration is diminishing the tax evasion of income taxes. One way of reduction the tax evasion is estimating of tax base. The provisions point out different methods of estimating of the tax base. The aim of the article was the identification of mistakes made by the tax administration in using the methods of estimating of tax base of income taxes. The analyse of using the methods of estimating of tax base by the tax authorities was given. The scope of the analyse were different cases from the Supreme Administrative Court. The cases concerned different types of methods of tax estimation used by tax administration. In the majority of analysed cases the use of methods of estimating of tax base was correct. However, there were cases where methods of estimating of tax base were used in not a proper way. Different kinds of mistakes have been identified.

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Jurisdiction of the Court of Justice of the European Union on implementing monetary policy. Case-law analysis

Author(s): Mihaela Tofan / Language(s): English Publication Year: 0

The paper presents the arguments of the Court of Justice of the European Union (CJEU) in case Dietrich (C-422/19) and case Weiss (C-493/17), which concern the analysis on the compliance of the national law and regulations adopted by the European Central Bank (ECB) with the primary sources of European law (Treaty on the Functioning of the European Union - TFEU) and with the mandatory rules of the Statute of the European System of Central Banks (ESCB). Pending disputes, both in Germany, have reopened the subject previously discussed in the case Gauweiler (C-62/14), concerning the adoption of rules alleging that monetary policy limits have been exceeded and that the ban on monetary financing has been infringed (Article 123 TFEU). In the case Dietrich CJEU examined the concept of means of payment accepted in the euro area, in the case Weiss there is an analysis on the program of acquisition of the public sector in secondary markets, formally adopted and implemented for more than three years, while case Gauweiler verified the conformity of the program for the purchase of government securities issued by euro area Member States. The paper reveals the competence of the CJEU to verify the rules by which monetary policy measures are implemented and it proves the extension of the EU monetary policy effects outside the euro area, through the influence of the CJEU jurisprudence in the legal system of all Member States.

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Choice of law in insurance and liability for damage of the State

Author(s): Alexander Kult / Language(s): English Publication Year: 0

This paper deals with the possibilities of choice of law in the field of personal insurance in a comparison of Czech and Slovak law, the question of the legitimacy of geoblocking in the distribution of insurance and with liability of the state for damages in the event that its national law is in conflict with EU law. The Rome I Regulation allows national legislatures to adopt looser rules in certain cases. Slovak law allows for greater flexibility but did not take the restrictions of Rome I Regulation into account. If an insurance company chooses the law under Slovak Act No. 97/1963 Coll. on Private International Law and Procedure, is such a choice valid and would the state be liable for damages?

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Slovak national regime of the protection against anticompetitive interventions by public authorities

Author(s): Lukáš Lapšanský / Language(s): English Publication Year: 0

The Slovak Act on the Protection of Competition prohibits the public authorities from restricting competition by providing evident support giving advantage to certain entrepreneurs, or in any other manner. This national regime of protection against anticompetitive interventions by public authorities evolves alongside the European one. The issue of a normative administrative act, the issue of an individual administrative act (or failure to issue such act, where it should have been issued), adoption of decision by a representative body or conclusion of a contract were identified as vectors of unlawful intervention into competition. The creation of a situation of inequality of income, costs or obligations of undertakings (or tolerating such situation), the creation of barriers to the participation in the market or giving advantage to certain undertakings in their competitive or supplier/customer relations were declared as having anticompetitive effect.

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Pricing algorithms: are they threatening the competition?

Author(s): Regina Yusupova / Language(s): English Publication Year: 0

The paper deals with pricing algorithms in the context of competition law. Antitrust authorities around the world are concerned about the fact that pricing algorithms with even relatively low level of sophistication tend to cooperate without specific instructions, what may lead to their tacit collusion challenging current antimonopoly regulation. Negative impact may be seen in prices set above the market level and suppressed competition which may bring damage to consumers. Current legislation is not prepared for such technological advancement. The paper provides an overview on possible solutions for taking autonomous pricing algorithms under control.

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Consumer protection in contractual practice of supply of digital content and digital services

Author(s): Štěpán Richter / Language(s): English Publication Year: 0

The aim of this paper is to showcase the Czech and EU law that regulates supply of digital content and services and assess its general usefulness with regards to contractual practice and consumer protection. This is achieved primarily by analysing the present and upcoming law that regulates the said topic and its comparison with con- tractual practice on the market. The paper concludes, that in the digital market, consumers have little control over the contracts they can enter into. Many of these contracts are consumer-unfriendly or even illegal. The law offers several ways the consumer can de- fend their rights on the market, but these are not cost-effective.

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How does the GDPR impacts real estate transactions?

Author(s): Simona Guțiu / Language(s): English Publication Year: 0

Any processing of personal data should be lawful and fair. GDPR provides rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. In is well known that a real estate transaction (regardless if it is an asset or a share deal), implies processing some personal data. This is applicable also for the legal persons involved in real estate transaction. This article aims to answer to some relevant questions related to the restrictions imposed by the GDPR in the context of a real estate transaction of whatsoever type.

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Matters concerning multiple office holding in light of the CJEU judgment in case C-585/19

Author(s): Mihaela-Emilia Marica / Language(s): English Publication Year: 0

In the field of labour law, we are currently witnessing a development in the case law of the Court of Justice of the European Union concerning multiple office-holding with the same employer, which is changing the framework of the regulations and practices related to employment relationships at national level. The CJEU's judgment in Case C-585/19 established as a matter of principle that the mechanism for determining the daily rest period for workers who have concluded several contracts of employment with the same employer is to be determined by reference to the total number of contracts - irrespective of how high the number of contracts concluded with the same employer is - and not by reference to each contract individually. Therefore, we will make an attempt at analysing the effect of this ruling at national level, by reference to the specific provisions of the current Labour Code regulations which, in some cases, enshrine differences of nuance and different perspectives from those established by Directive 2003/88/EC concerning certain aspects of the organisation of working time.

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Relationship between infringement proceedings applied by the European Commission and the WTO law

Author(s): Gina Orga Dumitriu / Language(s): English Publication Year: 0

The analysis of the interaction between the legal order of the Union and the law of the World Trade Organization (WTO) would be incomplete without a critical assessment of how European judges and panels and the WTO appellate body contribute to the articulation between the two legal systems. The Court has rejected the direct applicability of WTO law in settled case-law. This merely means, however, that Member States, in an action for annulment, or the parties in a reference for preliminary ruling on the validity of an EU act, may not rely on the incompatibility of an EU act with the WTO Agreement. The possibility of basing infringement proceedings on an infringement of WTO law does not run counter to the aims and particular character of dispute settlement in the WTO and can ensure the effective enforcement of any negative ruling by the WTO dispute settlement bodies. If the European Union was not able to bring infringement proceedings against Member States in such cases, the internal implementation of international trade law would even be seriously jeopardised.

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Opodatkowanie produktów spożywczych w świetle nowej matrycy stawek VAT

Author(s): Wiktoria Walkowiak / Language(s): Polish Publication Year: 0

Purpose: The introduction of the new matrix of VAT rates was a significant change in the Polish tax system. The aim of the chapter is to attempt to assess the effects of the introduction of this solution in terms of simplification and certainty of VAT settlements for entrepreneurs. Design/methodology/approach: The study analyses the system of classification of goods and services for VAT purposes, taking into account the legal status before and after 1 July 2020. A comparison of VAT rates for selected food stuffs and the adopted principles for assessing product similarity based on selected court decisions and individual interpretations was also performed. Findings: An unambiguous assessment of the impact of the introduced solutions on the economy and real improvement in the transparency of regulations is not possible due to the short period of their functioning. The positive effects include, among others, significant unification of the Polish tax system with the European standards or elimination of numerous inaccuracies with regard to VAT rates. Binding Rate Information, as a tool in which the authority classifies goods and services, determines the correct VAT rate and guarantees protection, is an economically useful solution. Unfortunately, not all the changes introduced by the new VAT rates matrixare fully understood.

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Uwagi de lege ferenda o ujednoliceniu przepisów i kodyfikacji prawa rolnego

Author(s): Karol Mierzyński / Language(s): Polish Publication Year: 0

The main premise of this article is to present attempts of uniformisation and codification, pertaining Polish agriculture law. In this essay shall be covered historical efforts of agricultural law systemisation. First and foremost example of such uniformisation ought to be mentioned draft ventured by Władysław Leopold Jaworski titled “Agriculture code”. Moreover a post-war attempt, endeavoured by Interdepartamental Comitee of agricultural law uniformisation, intended to address myriad of regulations in one, uniform legal regulation. The following segment of article is based on theoritical opinions, pertaining uniformisation of agriculture law. Despite of double nature of Polish agriculture law, which combines substantial administrative law and civil law, as major denominator within agricultural law, the theoretical views upon uniformisation, sees them as unfeasible. Owing to still aggregating administrative aspect of agricultural law, whilst remaining inseperably bound to civil law foundations, agricultural law seems to be beyond any crucial uniformisation, however in greater extend of legal regulations, undoubtedly sourcing from agricultural law.

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Winkulacja ustawowa w spółkach akcyjnych prawa rolnego

Author(s): Klaudia Raczek / Language(s): Polish Publication Year: 0

The article attempts to shed light on agricultural policy law according to sales of the shares of joint-stock companies which are holders of lands. Free movement of capital and free markets should always be guaranteed, because of being a guiding principle in establishing democracy. Whereas whole freedoms needed to be limited ahead of potential conflicts between another goods. Land transitions and protecting empowers Sates to set restrictions if only they have been empowered in public interest ex. prevent speculations and land grabbing. Notwithstanding these current regulations which is in force in Poland shouldn’t gain a land policy which is protecting a land.

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ОСОБЕНИ СЛУЧАИ НА СТРОИТЕЛСТВО

Author(s): Biserka Marinova / Language(s): Bulgarian Publication Year: 0

The research is focused on specific legal regimes and construction admissibility influenced by co-ownership or restrictive measures depending on the territory and land use such as protected areas and agricultural land. Attention is paid to the constructions of national projects and those in national heritage objects. The current legislation is followed and the differences from the general legal regulation are highlighted. Key issues related to the scope of the considered regimes and their resolution in current judicial practice are mentioned and discussed.

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Poglavlje 6: Privredno pravo

Author(s): Tamara Milaš / Language(s): Montenegrine Publication Year: 0

Za privredno pravo se veže predrasuda koja kaže da EU institucije nijesu sposobne ni voljne da se bave crnogorskom privredom niti da se bore protiv „očuvanog crnogorskog monopola“ iz bivšeg komunističkog perioda. Međutim, privredno pravo Crne Gore je postiglo značajne rezultate u harmonizaciji sa acquis-em EU. Isto tako, acquis u ovoj oblasti sadrži jasna pravila o zahtjevima objavljivanja, formiranju, održavanju i promjeni kapitala, pripajanjima i podjelama, ponudama za preuzimanje i pravima akcionara, kao i principima korporativnog upravljanja.

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The Notary Public - An Important Pawn in the Development of the Entrepreneurial Environment In-Depth Analysis of Real Estate

Author(s): Nicoleta-Raina Geamalinga / Language(s): English Publication Year: 0

At the beginning of the third millennium, the business environment is undergoing unprecedented developments, largely due to the many events facing humanity - the COVID-19 pandemic, war, the rapid transition to renewable energy, economic globali-sation and the emergence of multinationals - thus accelerating digitisation. Digitisation in the business environment involves the use of tools and technologies that make work more efficient, create new business 'patterns', but at the same time requires an appropriate legislative framework. The legal "industry" is faced with the challenge of finding legislative solutions to bridge the gap between the entrenched realities of the entrepreneurial environment and the digital future of business. And this extremely difficult task falls to a large extent to legal practitioners, among whom an important position is occupied by the notary public, especially in the field of real estate. Real estate is inextricably linked to the notary public. The notary public must be able to act as a temporal portal between the established practice of real estate transactions and digital real estate transactions. At the same time, the notary public must rethink the methods of application of the various institutions of civil law in order to guarantee the safety and security of each party involved.

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Business Activities conducted by the Czech Roman Catholic Church following the restitution of property confiscated under the Communist Regime

Author(s): Nicole Grmelová,Radim Kříž,Petr Štěpánek / Language(s): English Publication Year: 0

The Roman Catholic Church has restituted property which has been nationalized under the Communist Regime. The restitution process paves the way for a separation between the state and the church in the foreseeable future. Thus, the Roman Catholic Church will have to invest the restituted property wisely to be able to cover the costs of its main activity, the spiritual care of its followers. Having analysed the business model of current activities of the Roman Catholic Church, this paper argues that the centralized top-down approach adopted by the Roman Catholic Church may not be efficient enough for the Roman Catholic Church to achieve economic self-sufficiency in the long run. The objective of this paper is to assess if the current economic activities conducted by the Roman Catholic Church in the Czech Republic can lead to its economic self-sufficiency by 2030. To this end, the authors will interpret the restitution model as determined by the corresponding legal rules and analyse the data covering the business activities of the Roman Catholic Church.

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The first reduction of the fine in the decision of the Czech Competition Authority due to the undertaking’s compliance program – a step in the right direction?

Author(s): Martin Boháček / Language(s): English Publication Year: 0

In early September 2022, the Czech Competition Authority (Office for the Protection of Competition) for the first time in its decision-making activity reduced the fine imposed upon a competitor due to its compliance program. This is a fundamental change, as this Office has so far refused to take the compliance program into account when considering the amount of the fine. The objective of this paper is to assess what functions a compliance program can have in competition law. Another aim is to find out what the Z-TRADE's violation of competition law was, how much the fine was reduced and under what circumstances. Related to this is the research question of whether and how the Office has defined the principles for taking this program into account in its future decision-making. In order to clarify the nature of this tool, the author has asked another research question - how the Office argued in its previous decisions for refusing to take the compliance program into account. In the Conclusion, the author assesses whether the consideration of compliance in the practice of the Czech Competition Authority is a step in the right direction. The author will use the method of qualitative analysis of jurisprudence and legal literature. While examining the links between the use of compliance in the administrative penalty for violation of economic competition and in the criminal penalty, he will use the micro-comparison method.

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MiFIR Review proposal: Americanization of EU financial markets?

Author(s): Petr Tomčiak / Language(s): English Publication Year: 0

This contribution aims to discuss the recent proposal to review Regulation (EU) No. 600/2014. The European Commission proposed to establish the consolidated tape in the European Union and increase transparency for investors in the EU financial markets. The EU is struggling to attract non-EU investors in the last few years. The proposal puts on the table legislative changes similar to those that are in place in the United States for more than a decade. The question is whether the EU is getting inspired by the regulation on the other side of the Atlantic Ocean in order to help financial markets in the EU. The contribution shall discuss the Markets in Financial Instruments Regulation (MiFIR) Review proposal and find if the European consolidated tape can copy the American model.

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