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Przemiany instytucjonalne w Unii Europejskiej na przykładzie wspólnej polityki zagranicznej i bezpieczeństwa

Author(s): Tadeusz Gadkowski / Language(s): Polish Publication Year: 0

Zarówno w przedlizbońskim, jak i obecnym stanie prawnym wspólna polityka zagraniczna i bezpieczeństwa, jako płaszczyzna współpracy w ramach Unii Europejskiej, wyróżniała się i nadal wyróżnia na tle innych rodzajów polityki prowadzonych w traktatowych ramach tej organizacji. Najważniejsze kierunki ewolucji WPZiB wytyczyły dwa traktaty, a wiec traktat amsterdamski i traktat lizboński. Ten ostatni zasadniczo zmienił usytuowanie WPZiB w ramach UE, co wiązało się z likwidacją charakterystycznej, trójﬁlarowej konstrukcji prawnej UE oraz z istotnymi zmianami instytucjonalnymi w jej strukturze. Specyﬁka współpracy w ramach WPZiB spowodowała jednak, że została ona wyraźnie wyodrębniona zarówno z całego katalogu pozostałych unijnych rodzajów polityki, jak i z całej grupy działań zewnętrznych Unii.

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Prawne i gospodarcze wyzwania związane z wprowadzeniem systemu jednolitej ochrony patentowej

Author(s): Miłosz Malaga,Anna Wilińska-Zelek / Language(s): Polish Publication Year: 0

Autorzy przypominają, że jednolity patent wprowadzany jest w ramach rynku wewnętrznego Unii Europejskiej, a relacji patentu europejskiego o jednolitym skutku i rynku wewnętrznego poświęcono w literaturze zbyt mało uwagi. Warto zatem rozważyć, w jaki sposób patent będzie współdziałał z pozostałymi elementami rynku wewnętrznego, w tym z jedną z podstawowych jego zasad: traktatową swobodą przepływu towarów.

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Program REFIT, inteligentna regulacja i nowe dyrektywy w sprawach zamówień publicznych

Author(s): Olgierd Lissowski,Jakub Ławniczak / Language(s): Polish Publication Year: 0

Biurokracja europejska i ekspansja regulacji europejskich jest uważana za jedną z głównych przyczyn narastającej fali eurosceptycyzmu. W odpowiedzi na te wyzwania Komisja Europejska zapoczątkowała wiele działań, m.in. Program sprawności i wydajności regulacyjnej REFIT (Regulatory Fitness and Performance Programme) i Program inteligentnej regulacji (Smart Regulation). W programie REFIT Komisja podjęła zobowiązanie do tworzenia prostych, jasnych i przewidywalnych ram regulacyjnych dla biznesu, pracowników i obywateli. Ma to być osiągnięte poprzez: ograniczenie biurokracji, usuwanie zbędnych obciążeń administracyjnych, uproszczenie i poprawę projektowania i jakości ustawodawstwa, tak aby cele polityczne i korzyści dla Unii Europejskiej były osiągane po najniższym koszcie i z minimalnym obciążeniem administracyjnym, z poszanowaniem zasad traktatowych, a w szczególności pomocniczości i proporcjonalności. Program REFIT zakłada dokonywanie przeglądu całości ustawodawstwa unijnego w sposób systematyczny i postępujący w celu identyﬁkacji obciążeń, niespójności, nieefektywnych środków oraz w razie potrzeby podjęcia odpowiednich korekt. Autorzy opisują i oceniają tego rodzaju inicjatywy i przedsięwzięcia.

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The need for a better assessment of the impact of state aid

Author(s): Paulina Kubera / Language(s): English Publication Year: 0

European Commission assess state aid measures relying on a set of predeﬁned criteria. If an aid measure complies with these criteria, it is deemed that the positive eﬀects of a planned aid outweigh its negative eﬀects on competition and trade without a sufﬁcient evaluation of its actual impact, though the latter could actually signiﬁcantly contribute to the decision-making process in order to improve the design of future public interventions and rules governing state aid. This concern has been echoed in the European Court of Auditors’s 2011 Special report: ‘Do the Commission’s procedures ensure eﬀective management of State aid controls?’, where the Tribunal ﬁnds that ‘the Commission does not assess the ex post impact of State aid in a comprehensive way’. The paper aims to investigate this problem. It is divided into three parts that correspond to the following three lines of inquiry: (1) what is the practice of granting State aid in the EU in terms of its volume and category, (the objectives for which aid is targeted), is the overall state aid volume decreasing or not, and are there shifts in state aid priorities; (2) how is the EU state aid control conducted, what are the developments in this ﬁeld stemming from the postulate on the greater reliance of economic insights; and ﬁnally (3) what problems concerning the EU state aid control still need to be addressed in order to improve its eﬀectiveness. To this end, statistical analysis is applied based on EUROSTAT data.

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Reindustrialization or servitization: trade tendencies in the European Union internal market

Author(s): Adam A. Ambroziak / Language(s): English Publication Year: 0

Recently we have been hearing more and more often about the need of reindustrialization in the European Union. Following the period of fascination with the development of the service sector, European politicians started seeking a way to boost economic growth through support to industry. The challenge currently facing the EU is the future of the single internal market. On the one hand, it remains a viable tool of EU economic growth, which is politically reflected in the new internal market strategy for goods and services announced by the European Commission for 2015. On the other hand, after the period of economic crisis some Member States have intensified their protectionist attitudes. Based on the analysis of trade in goods and services in the EU internal market in the light of worldwide tendencies we will highlight the up till now trade trends within the EU and specific areas, in which the EU enjoys comparative advantages; we will also identify directions for further EU development taking account of economic challenges. The analysis confirms increasing importance of intra-EU trade in services. Nevertheless, it is hard to conclude that it happens at the cost of trade in goods as the extra-EU exports are clearly on an upward trend. This is more a confirmation of servitization of economic activities in the EU, especially with respect to trade, rather than a reflection of the need of reindustrialization.

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Polityka handlowa Unii Europejskiej a strategia Europa 2020

Author(s): Aleksandra Nacewska-Twardowska / Language(s): Polish Publication Year: 0

Wspólna zewnętrzna polityka handlowa Unii Europejskiej powinna skupiać się na dwóch uzupełniających się aspektach. Z jednej strony jest to otwieranie rynków zagranicznych dla producentów europejskich, z drugiej zaś liberalizacja stosowanych w imporcie środków handlowych umożliwiających łatwiejszy dostęp do zasobów przy jednoczesnej dbałości o zachowanie odpowiedniej presji konkurencyjnej. Kierunek rozwoju wytyczony na początku XX w. jest nadal aktualny i wspierany w strategii Europa 2020. Czy zapowiadane zmiany, jakie mają objąć wspólną zewnętrzną politykę handlową, rzeczywiście następują? Jak Unia radzi sobie ze wspieraniem dostępu do rynków trzecich? I co z zapowiedzią zmniejszenia poziomu protekcjonizmu w samej Unii Europejskiej? W poniższym artykule zostanie podjęta próba odpowiedzi na te pytania. Wykorzystane zostaną informacje ze studiów literatury, a także dane statystyczne obejmujące wymianę handlową Unii Europejskiej.

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Negocjacje handlowe Unia Europejska-Japonia - wyzwanie dla Unii Europejskiej w dostępie do japońskiego rynku

Author(s): Grzegorz Mazur / Language(s): Polish Publication Year: 0

W 2013 r. Unia Europejska rozpoczęła negocjacje z Japonią – jedną z największych światowych gospodarek i ważnym partnerem gospodarczo-handlowym UE na kontynencie azjatyckim. Celem rokowań jest kompleksowa umowa handlowa ustanawiająca między stronami strefy wolnego handlu nowego typu. Umowa ta jest zaliczana do grupy tzw. porozumień megaregionalnych, obejmujących swoim zasięgiem partnerów o dużym potencjale gospodarczym i mających znaczący wpływ na globalne przepływy handlowe i inwestycyjne. Celem artykułu jest identyﬁkacja najważniejszych wyzwań w zakresie zwiększenia dostępu do japońskiego rynku dla europejskich towarów, usług oraz inwestycji. W artykule podjęto próbę przedstawienia najważniejszych barier w dostępie do rynku Japonii z perspektywy europejskich przedsiębiorstw, co automatycznie pozwala na zestawienie najważniejszych wyzwań, przed jakimi stoją negocjatorzy Komisji Europejskiej.

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Critical Analysis of the Law No. 151/2015 Regarding the Personal Insolvency Proceedings

Author(s): Adriana Deac / Language(s): English Publication Year: 0

The work aims to offer an objective, even critical analysis of Law no. 151 of 20152 regarding the insolvency of natural persons. This regulation, entered into force on 01.01.2018, ̋celebrates ̋ 5 years of application, which is why I approached this topic with the intention of a general analysis of the provisions of the Insolvency Law of natural persons and to offer my own conclusions regarding this topic. I will analyze, in the first part of the paper, the general provision regarding the notion of insolvency, the conditions imposed by law for the initiation of this procedure, as well as the options that Law no.151/2015 makes available to the insolvent debtor depending on his legal situation. In the second part of the paper, I will analyze a series of debatable aspects that the law refers to, and I will assess the usefulness and opportunity of their regulation. The conclusions will try to offer some legislative proposals that will make this law more well-known and approachable for natural debtors in a state of insolvency. Carrying out the scientific approach, I will use different methods of interpretation, starting from the grammatical one and reaching the method of quantitative and comparative analysis.

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The Center of Main Interest (COMI) in Recent Case-law

Author(s): Tomáš Moravec / Language(s): English Publication Year: 0

The paper deals with defining the Center of Main Interest (COMI) in judicial decisions at the European and national levels. The article presumes that the definition of the COMI in EU Regulation on insolvency proceedings (EIR) recast is still insufficient and the judicial body should precise the definition of the COMI. Moreover, the article supposes that the definition of the COMI is not fit for the decentralized economy. Firstly, the paper describes the definition of the COMI in EIR recast. Secondly, the article focuses on the review of case law and the evolution of the concept of COMI in judicial decisions. Finally, the paper will analyse whether the concept of COMI is convenient in the current legal framework and decentralized economy models. At the end, it will be argued that COMI looks like an adequate and rational criterion for common cross-border insolvencies. Lastly, the article also proposes the definition of COMI in the event of a decentralized economy.

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Evaluating the legal impact of EU economic sanctions on Russia from an EU business perspective

Author(s): Kieran Robert Spencer / Language(s): English Publication Year: 0

In response to the 2022 escalation of Russia’s invasion into Ukraine, the European Union has implemented unprecedented sanctions targeting the Russian state, individuals supporting the war effort, and the Russian economy generally. These sanctions are unique in the history of the European Union, not only because of their political context but also because of their breadth and the novel legal instruments used. This paper will explore how these distinctive features might impact businesses working within the European Union.

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Artificial intelligence in justice and guarantees for the rights of citizens and legal entities

Author(s): Mladen Mladenov / Language(s): English,Bulgarian Publication Year: 0

Artificial intelligence in justice must be introduced carefully, measuredly and limited. Therefore, the topic will have to be debated many times more, so that there are guarantees for the rights of citizens and legal entities in the ways of applying artificial intelligence in justice. Since progress is an invariable part of human existence, such a singularity cannot and should not be ruled out in the future, which would require a greater role for artificial intelligence in the administration of justice. The main structural elements of the present work are: public delusions about justice; the judge's discretion; the advantages of artificial intelligence in decision-making; the risks of empowering artificial intelligence to issue a judicial act; and the toolkit for mitigating the dangers of artificial intelligence in litigation.

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Protecting Your E-Commerce Business. Analysis on Cyber Security Threats

Author(s): Georgiana ANDREIANU / Language(s): English Publication Year: 0

This paper aims to gather complete information needed for a retailer running an e-commerce website, with the intention of presenting some of the most common cyber security threats, such as malware, ransomware, SQL injection, and phishing, as well as ways to prevent them from happening and ways to manage the aftermath of a full-scale attack being carried out. Some best practices will be noted as a process that should always be considered when setting up an e-commerce business, and a risk management strategy will be outlined. An analysis will be performed on a data breach with one of the biggest number of victims in the last decade, which affected the Microsoft Exchange Servers.

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Ключови данъчноправни предизвикателства за работодателите във връзка с COVID-19

Author(s): Stoycho Dulevski / Language(s): Bulgarian Publication Year: 0

COVID-19 has introduced many amendments to the traditional public perceptions. This reflects in a certain way on the domestic law. For the purposes of the current paper, some significant tax law issues regarding the “employer-employee” relationship will be observed. More specifically, some key concepts that are vital for the Bulgarian tax law will be analysed.

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Предизвикателства пред местните власти в подкрепата на социалните предприятия в условия на криза

Author(s): Silvia Georgieva / Language(s): Bulgarian Publication Year: 0

Social entrepreneurship is the object of increased and lasting interest because it provides many opportunities to solve pressing social problems. This type of entrepreneurship combines entrepreneurial initiative, business activity and social causes. Many of the problems that social entrepreneurs try to solve are often the focus of attention of local authorities. This is the reason that makes the effective interaction between local authorities and social entrepreneurs key to the success of both social enterprises and local authorities in solving a number of social and environmental challenges, especially in crisis conditions.

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Взаимовръзки между безработица, нива на престъпност и образователно равнище в България

Author(s): Stanimir Stamatev / Language(s): Bulgarian Publication Year: 0

The purpose of the report is to illustrate how the level of unemployment in Bulgaria affects crime levels in the country. The impact of the attained educational level on the unemployment rate and crime rate is presented as well. The report uses empirical data from NSI (National Statistical Institute) on crime rates and unemployment rates in the country - overall and by educational level. The data are processed using the method of correlation analysis for linear dependence.

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Предизвикателствата пред управлението на ликвидността на съвременната банка

Author(s): Darina Koleva / Language(s): Bulgarian Publication Year: 0

A stable and well-managed banking system is a key factor for the sustainable economic development of any country. Traditionally, the banks’ stability is associated with their solvency, but effective liquidity management is what determines which bank will remain in the business and for how long. This study outlines the classic challenges to liquidity risk management in the banking system and tracks the evolution in the approaches and strategies used. The new challenges for the banks generated by the dynamic development of monetary relations on a global scale are also explored. Their resolution is likely to lead to industry restructuring, changes in the business models followed and the services provided.

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Методика за анализ на нематериалните активи – проблеми и решения

Author(s): Petko Ganchev / Language(s): Bulgarian Publication Year: 0

In the scientific report examines the problems facing the methodology, touching on the various aspects in the author's methodology for the analysis of intangible assets. They are: to develop an analysis of intangible assets, to analysis the profit and sales revenue and the results of the research. Intangible assets occupy a key place in the accounting balance of the enterprise, through the system of indicators it is possible to detail and feel the factor influence of each factor in the analysis. Changes in profit or costs affect the profitability of the company's indicators. Through the application of the author's methodology, we arrive at the disclosure and solution of the methodological problems of the analysis. The methodological examples for the analysis of intangible assets are in the following groups: copyrights, patent rights, television and film rights, license and franchise agreements. The summary of intangible assets, according to the financial statement of the company, is considered in the presentation.

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Съвременни аспекти на разходите по издадени застрахователни договори

Author(s): Nadya Koteva / Language(s): Bulgarian Publication Year: 0

This study focuses on the significant transformations in the reporting of expenses in relation to issued insurance contracts and the requirements for their presentation in the financial statements of insurance companies. The emphasis is placed on the main changes to the presentation of expenses in the profit and loss statement, originating from the introduction of IFRS 17 “Insurance contract” in the Bulgarian insurance sector from the beginning of 2023. Research of the fundamental change for expanded requirements for differentiated prepayment of the expenses of insurance services compared to the other expenses of the insurance company was made. The application of the concept of separate presentation of the expenses of insurance services is a new moment in the financial reporting of insurers and it is expected to provide reliable information about the profitability of the insurance company, which is relevant for making economic decisions. A comparative analysis of the reporting and presentation of expenses under insurance contracts with the applied model until the entry force of IFRS 17 “Insurance contracts” was made.

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Защита на кредиторите на дружеството с променлив капитал

Author(s): Elislav Atanasov / Language(s): Bulgarian Publication Year: 0

This paper examines the legal instruments available to creditors for claims against a company with variable capital and more specifically the guarantee function of capital and the possibility of engaging in the personal liability of board members and controlling partners. A conclusion is made about the essence of penetrating liability as a special type of tortious liability, expressly provided for in the law to override the general rule that the company is independently liable for its obligations only with its own property.

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Правно-организационна форма на лечебните заведения. Лечебни заведения, като вид – публични предприятия, съгласно действащото законодателство. Правен режим. Органите на управление и контрол

Author(s): Nina Chilova / Language(s): Bulgarian Publication Year: 0

This report aims to clarify the legal form of medical institutions under the current legislation. With the adoption of the Law on Public Enterprises, a group of state and municipal medical establishments were transformed into public enterprises within the meaning of the Law on Public Enterprises. This legislative change imposed a specific procedure for the election of the management bodies of these public enterprises (sole and collective), new requirements related to the procedure and manner of their election, as well as a number of obligations related to the management of this category of public enterprises.

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