Финансови корекции – правни и икономически последици
The report looks at EU and national legislation concerning the imposition of financial corrections.
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The report looks at EU and national legislation concerning the imposition of financial corrections.
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The main focus in the report falls on the term insolvency as grounds for the institution of bankruptcy proceedings according to the trade legislation. The basic objective of the report is to systemize the legal symptoms subject to proving, analysis and interpretation for the purpose of insolvency establishment.
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Along with the basic educational and scientific research activity the higher schools may develop economic activity, directly related to the basic activity. The report handles the legal aspects of the economic activity of the higher schools analyzing the Higher education act after the amendments and supplements dated 01.03.2016. The accent is put on the economic activity of the public higher schools in their capacity of budget organizations.
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The report analyzes the public procurement as a legal mechanism for the lawful spending of public funds. The accent is on the main principles in the Public procurement act, regulating their conducting according to the law – equality and non-admittance of discrimination, free competition, proportionality, publicity and transparency. On base of the analysis are made conclusions, marked actual problems and contemporary tendencies.
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In this report, the author examines the specific features of the hypothesis for termination of commercial contracts due to force majeure regulated in the Commerce Act. The author examines the nature of the termination and its legal consequences under the specific legal regulation. Discussion topics are summarized and analyzed as an opinion is motivated about refining of the legislation.
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The report examines some controversial questions concerning realizing of the penal liability of the manager of a limited liability company in case of nondeclaration of insolvency. It analyzes the controversial court practice related to the authority of the manager to initiate competitive proceedings without the decision of the General meeting, as well as the discussion aspects in case of two or more persons managing and representing the company. In the interpretation of the criminal compositon the authors put on questions, which do not find their solution in the applicable legal regulations and the court practice.
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The report addresses some issues related to the legislation on the status of the fiduciary in the stabilization proceedings of a trader. The legal requirements claimed to the fiduciary are compared to those relevant to the trustee in the case of insolvency proceedings. The civil and administrative liability of the fiduciary in the event of non-performance of his duties are questioned.
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The present report examines the blankness occurred in the norms of the Commerce act regarding the convening of General meeting of the partners and holding of the General meeting of the partners in the limited liability company concerning the partners representing minority in the capital of the limited liability company, as well as concerning the powers of the manager in case that the same is a partner, non-performing the decisions of the General meeting.
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The report issues the concept of a party in the commercial contract in view of the theoretical and practical importance of the institute as a key for defining the applicable regulations in private law. The types of parties are analyzed. The consequences directly deriving from the legal specifications of the different types of parties in the commercial contract are systematized.
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The report is aimed at analyzing the existing legal opportunities for creditors, whose claims have been accepted in the insolvency proceedings, to exercise direct or indirect control over the receiver’s actions in connection with the order and procedure for sale of the available property in the insolvency estate. It analyzes the existing legal opportunities available to the creditor in the insolvency proceedings to protect his rights in view of any undue actions by the receiver in the process of selling the assets of the insolvency estate, or any omissions in that regard. Consideration is given to the limited ability of creditors to exercise ongoing direct control over the receiver in conducting asset sale procedures. The opportunities for challenging the actions of the bailiff in the CPC enforcement proceedings are compared with the opportunities to challenge similar actions of the receiver. An analysis of the gaps in the legal framework related to the procedure for redemption of the insolvent debtor’s assets is carried out.
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The report examines the possible restrictive clause between the commercial agent and the principal, the compensation payable to the commercial agent and the penalty clause to secure the obligation to restrain from activity.
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Legal aspects of the lifting of the corporate veil in foreign laws of Great Britain, Germany, USA. Concepts for engaging third party liability for the obligations of commercial companies. Aspects of raising the corporate veil in the Bulgarian legislation and their significance in relation to the creditor protection.
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Marine littering in the Black Sea, as part of the World Ocean, has become increasingly dangerous. Despite the growing interest on the problem, national legislation is too fragmented and incomplete. Existing gaps and contradictions in legal regulation can be overcome through the implementation of international agreements and policies of the European Union to combat this type of pollution.
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The report examines the problems related to the termination of employment contract of indefinite duration in the contemporary conditions of market economy. On basis of the normative regulation and the contemporary factors which have influence on the labour market in Bulgaria are made resumes, conclusions and recommendations.
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The report examines the normative link between the municipal budget and the municipal development plan in the context of achieving better local economic development.
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This article contains a review of various economic registers. The author proposes a practical recording process and details a step-by-step plan of how to start a register of big and small enterprises in Poland. He also provides a great deal of information about problems with the registration of limited liability companies and other organizational forms that carry out economic activity. The final part offers interesting facts concerning special registers which include current debtors. The differences between these and other types of registers have been explained.
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The main purpose of the article is to present basic information on the fundamental rights of entrepreneurs and the requirements which they are obliged to meet in order to commence and conduct business activity in Poland. The basic rights and duties of the entrepreneurs are regulated by the provisions of the Act on the Freedom of Economic Activity. Presenting the entrepreneur’s rights connected with pursuing business activity, the article focuses on the right to suspend economic activity and the right to receive a written interpretation issued by an administrative body and related to legal provisions imposingthe obligation to pay public contributions, including social security contributions. The article also indicates the most important issues referring to the conversion of an entrepreneur who is a natural person into a commercial company. The article gives an overview of general obligations of entrepreneurs including the following: registration in the relevant business record; the duty to have legal title to the immovable property, which is the entrepreneur’s address for service or place of conducting business activity; the obligation of the entrepreneur to make payments through bank accounts; the obligation to guarantee that the business activity is pursued directly by the person who has relevant professional qualifications if the possession of such qualifications is required by the law.
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The law is very complex, in many cases the rules and regulations are vague and difficult to apply, and what is more, EU law needs to be taken into account. The amount of regulations and their ambiguity make the addressees of the norms, including entrepreneurs, uncertain of how to apply them, while their misapplication can have far reaching consequences, including financial ones.Hence, the legislator seeks to facilitate the functioning of such entities by, for instance, introducing the possibility of requesting the competent authority to provide a written interpretation of the scope and application of the regulations. Such an interpretation is intended to demonstrate the provision of legal aid to entrepreneurs. This publication serves to explicate this type of solution.
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Associations and foundations operating in Poland are included in the so-called third sector. Typically, their activities are related to areas where the state and the market do not meet social expectations. They realize non-profit objectives without being deprived of the possibility of doing business. It requires fulfilment of the conditions set by the applicable law and is intended to obtain additional funds for the realization of the statutory objectives.
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The subject of this paper is a brief presentation of taxation rules for economic activity with income tax from natural and legal persons. The concept of economic activity was characterized in terms of tax acts and acts on freedom of economic activity. The rules governing the taxation of incomes from conducting economic activity were discussed in their full scope. The source of taxation, which is economic activity, was discussed in a synthetic manner. The essence of unlimited and limited taxation liability, the issues of revenues and their sources were presented. The further part of the study contains the characteristics of tax deductible expenses, which affect reaching income or incurring loss by a taxpayer. In cases when the income was reached, the principles of its taxation were analyzed.
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