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The task of state authorities is to enable, within its competencies, full and effective implementation of the principle of the rule of law, and to allow all individuals to participate in process of creation and achievement of human rights and fundamental freedoms. In connection to aforementioned, and according to the political criteria adopted in Copenhagen in June 1993, the paper analyzes status of Bosnia and Herzegovina in the European integration process. Special emphasis is placed on the analysis of the institutions of Bosnia and Herzegovina and their normative, professional and infrastructural readiness (and ability) to guarantee the implementation of fundamental democratic principles. Furthermore, the paper analyzes the measures that have been announced in the adopted reform agenda for Bosnia and Herzegovina 2015-2018, which are primarily related to the implementation of the principle of the rule of law and to the process of good governance.
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According to Constitution of B&H, as well as constitutions of entities and cantons, Bosnia and Herzegovina is a state of human rights in full capacity. International instruments which guarantee a wide range of human rights and freedoms are integral part of the legal order of Bosnia and Herzegovina. In the Federation of B&H, 22 international documents listed in the annex to the Constitution have the power of constitutional provisions. However, it often happens that laws and regulations of executive authority entirely suspend or limit rights and freedoms guaranteed by the constitution. Thus, in most cases, there is a mismatch of constitutional-normative regulations in comparison with the real state created by laws, and in some situations, by regulations of executive authorities. It’s a widespread practice that has, unfortunately, affected almost all areas of life. The paper analyzes the provisions of Bankruptcy Law of the Federation of B&H which substantially limits many constitutionally guaranteed rights of employees of debtor in bankruptcy proceedings.
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The exercise of fundamental market freedoms in the European Union includes the freedom of movement of persons in order to attain the right to health care. A part of the possibility to access health services in the Member States where they are insured, the citizens of the Union can also demand such a service in another Member State and obtain reimbursement. This is the so called cross-border healthcare. Directive 2011/24/EU on the application of patients' rights in cross-border healthcare is a new legal instrument adopted to ensure the mobility of patients within the European Union and eliminate the existing differences in the application of two parallel systems - one based on Regulation 883/2004/EC on the coordination the social security system, and the other on the principles and views of the Court of the European Union, which are based on the provisions of the Treaties on the fundamental market freedoms.
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The section contains a presentation of the legislative process of the EU institutions, the procedures for drafting the European legislation, particularly the activity of the European Parliament, the EU Council and the Commission, and of the political events in the EU with legislative impact.
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Public Service Obligation (PSO) is a legal tool that allows sustaining of transport operations that are deemed to be vital for a society, but which cannot be provided commercially. Due to economic and operational factors PSOs are especially widespread in rail transport. At the same time the European legislator is planning to fully liberalize the sector in question by 2019. This paper attempt to answer a question whether full liberalization of the rail transport sector is possible given the extent of State’s involvement in economically unviable railways. The system of controlled competition – so called “competition for markets” which is the backbone of sector’s market order is analyzed in the context of division of competences between EU and Member States. The analysis covers the impact assessment of PSO framework on the rail transport market liberalization.
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With effect from 1 January 2014, the Polish Parliament introduced amendments to the Polish Corporate and Personal Income Tax Acts, which primarily affect the taxation of a partnership limited by shares (SKA) by including it into the category of corporate income tax subjects. Under the new regulations the general partners of an SKA should be treated in the same way as partners of any other Polish partnership and thus their income should be effectively taxed only once. In order to ensure the single-level taxation of general partner’s income a tax credit mechanism has been introduced. Though, the new Polish provisions permit the application of the tax credit mechanism only in relation to national cases. In the authors’ view this may constitute a restriction on freedom of establishment. This article analyses whether the new tax credit method is compatible with EU Law.
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This article analyses the Croatian jurisprudence on the receiveability of a revision against a final decision on the costs of civil procedures.By invoking the European Convention on Human Rights and Fundamental Freedoms and the Constitution of the republic of Croatia, the authors argue in favor of the receivability of revision. They give an insight in the historical development of the jurisprudence in this area of law. They furthermore make an analysis of recent jurisprudence of both Croatia’s Supreme Court and Constitutional Court, and the European Court of Human Rights (ECt- HR).Recent decisions of Croatia’s Constitutional Court and the EctHR triggered the interest of legal theory and practice. Regular courts and legal writers started scrutinizing the question on the meaning and the nature of the decision on costs.The puzzle that remains unsolved concerns the sudden change of course in the Supreme Court’s jurisprudence. The authors wonder if the reasons given by the Supreme Court follow the modern, democratic developments in contemporary jurisprudence.
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Participation in the European Union imposes an absolute obligation on EU Member States to comply with the values set out in Article 2 of the TEU. One of them is the common system of the legal order that builds trust between the Member States and the regional international organization established by them. The EU is a state of law. Respect for EU law is a necessary condition for each Member State to exercise all the rights re- sulting from the application of the EU treaties throughout the period of a given state’s membership of this international organization. The judgments issued by the CJEU in cases C-157/21 initiated by the Republic of Poland and C-157/21 – Hungary made the authorities of these countries aware that the values related to and resulting from the rule of law cannot be respected only in the periods preceding accession to the EU. The procedures set out in Article 7 of the TEU and the provisions of Regulation 2020/2092 guarantee to all interested parties that the expenditure financed from the EU budget is in line with the objectives financed by the EU. The horizontal conditionality mechanism established relatively recently in the aforementioned regulation and presented in the justifications issued in both cases on February 16, 2022, makes it clear not only the authorities of the states acting as parties to these proceedings, but also other EU Member States (with the exception of those that as “court friends” on the defendant’s side of the European Com- mission) that the sound management of EU finances as well as the EU financial interests of some EU Member States may be seriously threatened as a result of a breach of the rules of the rule of law.
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The Faculty of Law of the West University of Timişoara – its Center for Comparative Law and Interdisciplinarity – organized, on May 10, 2024, the Conference of International Judges of Romania, an unprecedented academic event, which brought together judges from Romania of international and European courts, former Romanian judges of international and European courts, representatives of authorities and institutions that contribute to the administration of justice, as well as professors from prestigious law faculties in Romania. This text is the intervention of Ms. Octavia Spineanu Matei, judge at the Court of Justice of the European Union, President of the Ninth Chamber, presented under the title The Role of the Court of Justice of the European Union in ensuring the unity, coherence and development of European Union law, illustrated by recent caselaw.
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The present paper aims to analyse some of the elements that could help substantiate the EU’s legal duty to protect human rights extraterritorially in its participation in international trade and investment instruments, as well as some of the processes through which the EU’s self regulated . approach could bring about change in the larger sphere of international law, by popularization of its own standards for extraterritorial human rights protection. To this end, the paper first explores the general shift from a territorial to a functional approach to jurisdiction, as well as the extraterritorial application of human rights obligations by international courts. The analysis then turns to the sources that could be relevant for identifying the EU’s obligations to protect human rights abroad, as well as the wider effects of Articles 3(5), 21 TEU and existing case law of the European Court of Justice concerning extraterritorial human rights obligations.
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The book “TVA de la A la Z Ghid practic” (“VAT from A to Z – Practical Guide”), the 2nd edition, revised and updated, was published by Hamangiu Publishing House in 2023, being launched at an event organized on June 29, 2023 by the Chamber of Tax Consultants and Hamangiu Publishing House.The “VAT from A to Z – Practical Guide” volume was designed as a step by step guide for the reader throughput the VAT mazes. This volume represents a clear analysis, in line with the Fiscal Code and the related rules of implementation, in the context of the European legislation and of the recent and relevant case law of the Court of Justice of the European Union (over 100 fragments of case law).This book represents a construction based, first of all, on the author's many years of practice.
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The aim of this paper is to present the concept of Better Regulation (BetReg), in particular its implementation mechanisms in light of the latest documents of EU bodies and its application in the European Union legislative procedures. It will illustrate both viable aspects and shortcomings of this initiative. The authors argue that the better regulation postulate has a horizontal nature. It is an initiative that brings tangible and noticeable effects; however, it must be applied as an EU legislative standard for the whole EU law: not only for that being designed or amended but also for assessing the existing law in all EU law-making institutions and countries implementing European legislation. A question is raised whether BetReg has a real impact on legislative practice or whether it remains predominantly a postulate. The hypothesis is that BetReg is already a mature project and may significantly improve the legislative environment in the EU. It should be noted that the paper covers only a fraction of the problems, the comprehensive examination of which would allow verification of the hypothesis.
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The European Council is one of the institutions of the European Union which, due to its composition and decision-making methods, has been under intense public scrutiny since the entry into force of the Treaty of Lisbon. As a higher political body of the Union and an institution without legislative competences, since its inception until today, it has evolved into a place where the member states at the highest level agree, negotiate and more often exceed the legal framework in which they should act. Established in the mid-70s of the last century as an institution for political guidance of the future development of the Community, and later of the Union through strategic guidelines and conclusions of the presidents of states and governments, the European Council, during the 15 years of implementation of the Treaty of Lisbon, has grown into an executive body par excellence. The political weight of decisions made by the European Council, especially in crisis situations, affects the institutional balance, that is, an imbalance that is increasingly leaning towards the decisive role of the politics and interests of member states at the expense of supranational institutions and respect for the rights of the European Union.
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