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The discussed amendment of the act is aimed at the implementation of EU law. The EU directive being implemented aims to approximate the laws of the Member States relating to trademarks. The author assesses which provisions of the bill implement the directive, as well as which ones extend its provisions to other areas of law that are not related to European Union law.
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The present study analyzes the working hypotheses in the matter of the preliminary procedure regarding claims from European funds. The study identifies a number of working scenarios, starting from the particular way in which these claims arise, specific to European funding mechanisms. Another filter in the analysis is given by an irregularity in the management of funding, an irregularity that is treated differently as it appears before or after the payment, taking into account the variable, if it generates a debt to be recovered from the European Union budget/international public donors and/or national public funds related to them through an undue payment. Thus, the study observes a series of nuances in the hypothesis of undue payments, similar shades of contentious type to tax procedures.
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New technologies, such as wireless communications, generate unique threats to human health and to the quality of the environment. Among them, electromagnetic fields (EMF) – of the relay antennas or power lines – represent a colourless, odourless and invisible pollution with adverse sanitary effects. As the technologies of the field are rapidly evolving, even before their negative consequences can be sufficiently researched and proven by science, they create difficulties for the ability of the right to adapt and respond appropriately to the new problems thus raised. Among the first legal reactions in the matter are those registered as regards the human rights, especially ECHR case law, which assimilates the EMF threats in the context of Article 8 of the Convention, involves the precautionary principle and imposes the notion of gravity threshold. The Case Calancea and others v. The Republic of Moldova (2018) represents an important moment in the opening of the Strasbourg court to the new problems of EMF and, despite the reluctance manifested by means of the judgment delivered, this implies a recognition of the existence and of the need for legal assimilation of new threats to human rights and the jurisprudential consolidation, in this context, of the right to a healthy environment.
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Small business is one of the main factors of the political and social stability of society and the national economy in modern European states. At the same time, small business is susceptible to a number of factors and requires state support. The most effective instruments of state support are financial methods, primarily fiscal methods of influence, which are implemented directly through the taxation system. In Ukraine, Romania and Moldova special attention is paid to the issue of tax incentives for small businesses. Each country has its own tax incentive system, which makes it possible to apply one or another type of tax instruments, as well as various options for combining them. The analysis allows to single out the following main tendencies in the relationship between this states and small business entities: 1) establishment of preferences for small and medium-sized businesses within the general taxation system; 2) wide use of special tax regimes in combination with the granting of tax privileges to small businesses. At the present stage of development of domestic tax legal relations between the state and small business entities, the most optimal is the preservation of special tax regimes and tax incentives for small businesses, while improving the content of such regimes in order to prevent tax evasion and avoidance of the tax law, as well as forms and methods of control activities of fiscal bodies.
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Legislative activity of the European Union (EU) came close to embodying the idea of creating the EU Code of Private Law, although traditionally questions of private international law have always been within the scope of regulation of national legislation.The work on the unification of the rules on applicable law in the EU is currently being carried out in such activities of the EU Council and the EU Commission as: 1) the law applicable to contractual obligations (Rome I - Regulation of 2008); 2) the law applicable to non-contractual obligations (Rome II - Regulation of 2007); 3) the law applicable to the issues of divorce and separation of spouses (Rome III - Regulation of 2010); 4) the law applicable to inheritance issues (Rome IV - Regulation of 2012).The law applicable to non-contractual obligations is defined in the EU member states under Regulation (EC) No 864/2007 of the European Parliament and of the Council of 11.07.2007 “On the law applicable to non-contractual obligations (“Rome II ”)” (hereinafter referred to as “Rome II”). The use of uniform rules was intended to increase the predictability of court decisions and to ensure a reasonable balance between the interests of the person held responsible and the person who was harmed. The provisions of the "Rome II" Regulation are applied in situations containing conflicting laws to non-contractual obligations in the civil and commercial sphere and do not apply to tax, customs and administrative disputes, as well as to the responsibility of the state for actions and inaction committed during the exercise of public authority. A number of other issues are also excluded from the scope of the provisions of the Regulation.The Regulation sets a general rule for the choice of an applicable law: the law applicable to a non-contractual obligation arising from harm is the law of the country where the damage occurs, but there are some exceptions to this rule. Summing up, it should be noted that at present the EU legislation on applicable law cannot be called consistent and logical. Many legal rules in different regulations repeat each other, thereby increasing the amount of legislative material, which adversely affects the principle of accessibility of justice. Long and painstaking work is needed to improve the EU legislation in the field of the international private law, in particular, the preparation by the EU Commission of Green Books on various aspects of the international private law.
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Ecodesign as a complex approach to product design, considering all impacts on the environment during the whole life cycle of a product, is an important factor in the concept of circular economy. The presented paper focuses on the issue of current development in the field of the European ecodesign regulation, emphasizing mainly the topic of the shift from energy efficiency to resource and material efficiency. Future requirements on ecodesigned products and possible changes in the Ecodesign Directive are presented and discussed.
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The aim of this article is to briefly introduce the latest results of the European legislative process, the so-called winter package, in particular focusing on active consumers and capacity mechanisms, and put everything in context. At the end of the article there is a brief reflection on the appropriate way of incorporating changes into the Czech legal order and the attitude towards the energy union being built.
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The Council of Europe plays a fundamental role in defending the principles of democracy and the rule of law. Those principles are promoted at the level of the union of states that it represents, as well as in the relation with the national governements. Moreover, the Council of Europe is a defender of the fundamental rights guaranteed by the European Court of Human Rights and, implicitly, the right to a fair trial.
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The climate dispute, developed explosively in the last decade, has had a first experience also at the level of EU law through People’s Climate Case (2018) in which 10 families and a civic association have brought an action before the EU Tribunal against the European Parliament and the European Commission for the insufficiency of the objectives assumed in the matter of climate changes. It was required the cancellation of several European Union legislative texts in the clime package and a compensation for the prejudice claimed to be incurred in this context. By the Ordinance of 8 May 2019, the action was dismissed as inadmissible, as the conditions of Article 263 (4) TFEU were not met, whereas there had been challenged legislative texts which did not concern and did not affect the applicants individually. The case law thus created leads to conclusions notable for the climate justice.
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L’intégration économique et monétaire, ceci a contribué à modifier les systèmes fiscaux européens au nom du développement du marché européen et de l’équilibre budgétaire des Etats. La neutralité de l’impôt sur la consumation et l’efficacité du recouvrement des impôts ont marqué la primauté du droit européen dans les systèmes fiscaux nationaux. D’ici la responsabilité des juges nationaux comme de juges européens à interpréter et à appliquer au mieux les régimes fiscaux nationaux pour assurer qu’ils soient compatibles et cohérents avec le droit européen qui a inspiré l’intégration. Dans leur rôle, le juges ont contribué soit au rapprochement des systèmes fiscaux nationaux, même dans les secteurs fiscaux qui n’entrent pas dans la compétence européenne, et soit à la protection de l’égalité fiscale des contribuables nationaux.
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The regulation on common consolidated tax base CC(C)TB în the European Union (EU) will radically change the company’s taxation, a necessary measure to diminish aggressive tax planning strategies and to eliminate the difficulty în determining transfer pricing. Although the applicability of the territorial source taxation principle will be abolished, the European Commission (EC) proposal for CC(C)TB is welcome în terms of reducing bureaucracy for taxpayers but also for tax authorities. The EC project allocates the consolidated profits of multinationals based on an apportionment formula, based on the volume of sales, the number of employees and the capital invested. We estimate that the effects of the proposal, as amended în the European Parliament în March 2018, are even wider than the recommendations envisaged by the OECD. The final version of CC(C)TB is to be discussed and subject to unanimous approval by the Council of the European Union and the current challenge is to obtain the political agreement. Application of the CC(C)TB will redistribute corporate profits în EU Member States, and some of the founding states will suffer tax revenue losses as part of the taxable profits will be allocated to other states. In our opinion, the CC(C)TB project will only succeed if the proposed calculation method is applied globally, as the effects of the new regulation will occur outside the EU borders
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This paper aims to analyze from a theoretical point of view the regime of evidence in the tax procedure, in the first part, and, in the second part, to analyze the practical case of proving the traceability of goods and services across the trading chain, also reviewing the relevant case law of the Romanian Courts, of the Court of Justice of the European Union, as well as the practice of tax authorities in the matter.
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Pentru protecţia drepturilor şi libertăţilor fundamentale, precum şi pentru libera circulaţie a datelor personale şi cu scopul facilitării acesteia, Statele membre ale Uniunii Europene au învestit instituțiile europene cu adoptarea unui regulament european privind protecția datelor cu caracter personal. Acest regulament se raportează permanent la jurisprudenţa Curții de Justiție a Uniunii Europene, jurisprudență care a constatat că libera circulaţie a datelor personale poate afecta dreptul la viață privată şi, din acest motiv, autorităţile de supraveghere a protecţiei datelor personale sunt considerate gardienii drepturilor şi libertăţilor fundamentale. Dreptul fundamental la protecţia datelor este limitat la protecţia persoanelor fizice şi nu se referă la persoanele juridice. Astfel, într-o exegeză a teoriei generale a raporturilor juridice fiscale, contribuabilii persoane juridice nu sunt vizați de aplicabilitatea Regulamentului. Cel puțin acest lucru ar putea să rezulte din sistematica definirii noului Regulament. În consecinţă, protecţia conform GDPR se extinde numai asupra persoanelor fizice. Într-o Europă superconectată și deschisă la interconectare, libera circulaţie a datelor personale nu poate fi limitată şi interzisă din motive legate de protecţia persoanelor juridice în cadrul procesării datelor (principiul liberei circulaţii a datelor personale). Pe de alta parte, exportarea datelor personale nu poate fi împiedicată, dacă se motivează faptul că într-un alt stat membru nu există protecţia similară, generală a datelor sau o protecţie specială, detaliată. De asemenea, nu se poate emite o interdicţie legală de a salva datele personale într-un alt stat membru. Este importantă garantarea liberei circulaţii a datelor personale, mai ales în cadrul proceselor transfrontaliere, care au loc pe baza dispoziţiilor legale naţionale ale statelor membre. Este cazul, de exemplu, al schimbului automat de informații fiscale, transferul de date privind contribuabilii sau problematica luptei pentru combaterea evaziunii fiscale în spațiul european. Prezentul articol nu se dorește a fi o lucrare academică, ce are ca scop o evaluare critică, ci mai mult o analiză a unor perspective într-o abordare eseistică, raportat la faptul că azi Regulamentul GDPR este văzut ca un copil din flori nedorit, născut să creeze confuzie sau rumoare într-o Europă a voyeurismului intelectual și instituțional.
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Repertoriul de jurisprudență în materie fiscală al Curţii de Justiţie a Uniunii Europene (martie-aprilie 2019)
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The article deals with the problematic of the European Public Prosecutor’s Office (na. EPPO). This institution was established by the Council Regulation (EU) 2017/1939 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office. The article focuses on primary examination of the essential basis of the European Public Prosecutor. The contribution is devided into seven sections. There is an introduction to the issues of the EPPO. The second section is concerning in excursion to the historical contexts of creation of the EPPO. While, the third section deals with the main content of the EPPO. The fourth section is focused on the general competencies of the EPPO. Next part includes the structure of the EPPO. The sixth section deals with mutual relations between the EPPO and the others institutions of the EU. There is a conclusion as the last part of this article which summarizes previous content and brings deliberations de lege ferenda.
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Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (“the EPPO”) was published in the Official Journal of the European Union on 31 October 2017. The Czech Republic decided to establish enhanced cooperation in this area and to participate in the project of the European Public Prosecutor’s Office. This has caused a need to prepare Czech legal order for the Regulation in question to be applied without any major problems. This paper aims to capture, emphasize and explain at least the basic and most important changes brought about by the adaptation of the Czech legal order.
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This article explores the possible impact of the establishment of the European Public Prosecutor’s Office (EPPO) on international judicial cooperation in criminal matters. The starting point is the clarification that the EPPO is the authority that does not exercise the criminal jurisdiction of the EU, but the criminal jurisdictions of the EU member states bound by Regulation (EU) 2017/1939. It means that not only the relations between the EPPO and the criminal jurisdictions of the EU member states not bound by Regulation (EU) 2017/1939 and between the EPPO and the criminal jurisdictions of non-member states of the EU have the character of international judicial cooperation in criminal matters, but also the internal relations within the EPPO between the criminal jurisdictions exercised by the EPPO. Each of the three different areas of international judicial cooperation in criminal matters is then separately analysed and the analyses are followed by concluding remarks. While the international judicial cooperation in criminal matters between the EPPO and the EU member states not bound by Regulation (EU) 2017/1939 will probably at least remain on the current level of judicial cooperation between the EU member states, the international judicial cooperation in criminal matters between the EPPO and non-member states of the EU is at risk of worsening (compared to the current level of judicial cooperation between the EU member states and non-member states of the EU), depending on the willingness of non-member states of the EU to cooperate with the EPPO as a new actor on the stage. On the other hand, the international judicial cooperation between the EU member states bound by Regulation (EU) 2017/1939, i. e. within the EPPO, might be better than the current level of judicial cooperation between the EU member states, partly due to the provisions of Regulation (EU) 2017/1939 (although they are not too innovative) and partly due to the fact that higher level of willingness to cooperate is expected “under one roof” of the EPPO than between the authorities of various EU member states.
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The contribution reflects the EU Regulation 2017/1939 of 12th of October 2017, which executes the reinforced cooperation in order to establish the European Public Prosecutor’s Office, with focus on the issue whether the establishment of the Office can have negative impact on the defence of the accused. Question arises, whether a certain disbalance may be created, with a specialized authoritative body of the Union to represent prosecution, and no body deemed to represent the accused is formed as a counterweight. In specific areas, some provisions of the regulation, that seem problematic from defence’s viewpoint, are pointed out.
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“Should a tomato, designated by botanists as a fruit, nonetheless be considered a vegetable? Speaking of food and meaning, in a contract that makes the term “sandwich” legally decisive, should a burrito be considered a sandwich, or is it something different?” The text above represents the (pre)text which occasioned the present reflection on the contextual sense as interpretative method in common law, a method which inspired also European courts of law in the continuous work of legal hermeneutics and of transposition, thanks to translators, into convincing legal forms, bearers of authority, but also of prestige, through wisdom and comprehension. This (pre)text is part of a sum of excerptae which we used in an exordium regarding the so-called Ordinary Meaning Doctrine, with its genuine epitome in a decision of the Supreme Court of the United States from 1993, in the case Nix versus Hedden, and with the tedious theoretical explanations from the recent opus published by professor Brian G. Slocum from University of the Pacific, Sacramento, California, in the academic literature of Chicago, sources of legal neo-ethics which could explain an interpretative canon from common law, acculturated also in European law, work of Karl N. Llewellyn (great authority representing the dominant American hermeneutics stream called legal realism dating from the last century at University of Chicago Law School), namely: „Principle: Words are to be interpreted in their ordinary meaning, with exception of technical or specialty terms (Ordinary Meaning Doctrine, n.m.). Exception: Ordinary terms can get a technical meaning, and technical terms can have an ordinary meaning; they must be interpreted so that they are in accordance with the manifest purpose of law or in order to ensure the effectiveness of law.”
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On the one hand, language is autonomous, but, on the other hand, it is in close contact with the surrounding world. Each community makes up its own ethnocultural universe based on economic, political, social and cultural elements. Comparing phraseologies reveals cultural and national differences and similarities. Proverbs have been one of the best means of transferring legal information. There are legal cultural peculiarities the translator must take into account.
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