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1.) Trimitere preliminară – Fiscalitate – Taxa pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolul 41 – Achiziție intracomunitară de bunuri – Loc – Lanț de operațiuni succesive – Calificare eronată a unei părți a operațiunilor – Principiile proporționalității și neutralității fiscale. HOTĂRÂREA din 7 iulie 2022 în cauza C- 696/20 (ECLI:EU:C:2022:528), în procedura.
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The text present some Court of Justice of European Union decision on preliminary ruling requests related to VAT.
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Referral to the CJEU for the pronouncement of preliminary rulings regarding the interpretation of European Union law cannot have a purely theoretical purpose (e.g. the Court Ordinance of October 7, 2013in case C-82/13) but a necessarily practical one, such as to allow the national court to resolve the specific dispute with which it is vested. Therefore, knowledge of the judicial decisions pronounced by the national courts after receiving the answer to the preliminary question from the CJEU is very important to evaluate the implications of the CJEU jurisprudence in the law of the member states and the effectiveness of the dialogue between it and the national courts. Next, the decisions of the courts in Romania are presented in some cases in which the CJEU was referred with preliminary questions, respectively those that were resolved in the cases registered on its roll with no.C-707/18, C-716/18 and C-835/18.
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The complexity and flexibility of contract law, and its ability to meet various social, economic and technical-technological needs, are indicated by a number of theories (approaches) that offer a new approach to the processing of contracts. Among the predominant theories one might include the following: overview of contracts from a constitutional and human rights approach2 ; deriving from this the contracts related to private and family life (intimate contracts)3 ; by connecting the concepts of contract law and property rights, exploring the specific characteristics of existing contracts4 ; filling the term "digital contract type" with content5 ; classification of different kinds of interconnection of contracts (complex contracts).6 The author dedicates the study to the topic of whether Hungarian contract law can meet the challenges created by digitalization, which have not yet been identified in all its details, and what are the critical points that require consideration and action as soon as possible. After the summary of the digital legislation of the European Union the author identifies the effects of digitalization in relation to the Hungarian contract law and the special contracts resulting from digitalization. Finally, the author makes de lege lata and de lege ferenda conclusions in light of this topic.
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Report on the conference „Partycypacja w samorządzie terytorialnym" held at the Youth Astronomical Observatory on April 27-28, 2023.
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The article examines the legal phenomenon of “green claims” and greenwashing as phenomena created in the transition to a sustainable economy. The analysis identifies the key role of the sustainable finance in the green transition in the context of the greenwashing. It examines the legal framework within which scope the green claims and greenwashing fall.
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This article deals with the possibilities of obtaining administrative court legal protection at the imperial/national level during the Weimar Republic. Characteristic for this epoch of German administrative jurisdiction is the formation of numerous specialized administrative courts. As an example of this practice, the following article focuses on the Antitrust Court as a typical special administrative court of the Weimar period. However, it begins with the changes in administrative jurisdiction in general that resulted from the new Weimar Constitution, which gave administrative courts constitutional protection for the first time in German legal history. In addition, the paper outlines how this new constitutional framework was received by scholars and had an impact in practice. However, the proclamation of a German Republic after World War I, not only changed the constitution, but also meant that the administration was confronted with completely new challenges. How the German administration responded to this new situation is also briefly outlined in order to provide a better understanding of the importance and scope of the administrative courts' activities at the national level. The article focuses on the antitrust court and in particular on its competences and available remedies. These two parameters of court organization provide information on whether the Antitrust Court was actually an institution committed to legal protection or whether the effectiveness of the administration was the guiding idea that shaped the activity of the Antitrust Court.
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The article aims to present Herman Lieberman’s parliamentary activity in the years 1922–1926, concerning the enactment and amendment of the act on the Supreme Administrative Tribunal of 3 August 1922. The main reason for exploring this problem is the fact that his parliamentary activity, focusing on the first Polish administrative court, was omitted from his memoires and his official biography, written by Artur Leinwald. Apart from that, the topic of this article coincides with the centenary of the Supreme Administrative Tribunal. Furthermore, this publication shows how the Sejm and the Supreme Administrative Tribunal operated before the may coup of 1926, because afterwards the new executive was progressively forcing the Supreme Administrative Tribunal to cooperate with government and to support state policy. The greatest number of sources concerning Lieberman’s parliamentary activity in the interwar period can be found at the Sejm Library’s website. Therefore, the methodology for writing this article consisted in the analysis of the bills and protocols of the Sejm, the Constitutional Committee, and the Legal Committee. These sources show that Herman Lieberman was very involved in the legislative work concerning the Supreme Administrative Tribunal. Analysis of these documents makes it possible to conclude that the parliamentarian was a great supporter of setting up this court in Poland. Herman Lieberman was sure that the Supreme Administrative Tribunal would be the guarantor of the protection of individual rights and freedoms.
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The subject of the following article is an analysis of the reasons for the low sustainability of so-called landscape resolutions. A landscape resolution is a new tool for landscape protection, introduced into the legal order in September 2015 by an act amending certain acts in connection with the strengthening of landscape protection tools. It can be adopted by the municipal council on the basis of 37a of the Acts of Parliament, which includes the authorization to determine, by way of a resolution — constituting an act of local law — the principles and conditions for the location of small architectural objects, billboards and advertising devices and fences, as well as their dimensions, quality standards and types of construction materials of which they can be made. Landscape resolutions adopted to date are very often the subject of supervisory and administrative court reviews, as a result of which about 25% of all adopted resolutions have been invalidated. The main grounds for invalidating landscape resolutions are doubts about the scope of normalization of the resolutions and the issue of the lack of compensation mechanisms in the case of violations of property rights by landscape resolutions. The article analyzes the aforementioned premises and evaluates the existing case law on landscape resolutions. As a result of the research, it was shown what the key reasons for the low sustainability of landscape resolutions are. This article was developed on the basis of the current legal regulations contained in the Law on Spatial Planning and Development, particularly in its Article 37a. In doing so, the existing body of literature and case law was used.
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This article addresses the issue of advertising of medicinal products from the perspective of protecting the consumer’s interest. As the research problem of the article was chosen to reconstruct the normative pattern of indirect consumer protection against incompatible with the provisions of PrFarm advertising of medicinal products directed to the public. The paper uses the dogmatic-legal method. In order to be able to solve the research problem posed, it was necessary to analyze the current state of the law with reference to doctrine and case law. The chosen research method made it possible to answer the research questions posed in the study concerning, among other things, whether the current form of supervision of advertising of medicinal products (or more precisely: supervision of the legality of advertising of medicinal products) is sufficient, and whether the patient/consumer is effectively protected from inconsistent PrFarm advertising of medicinal products directed to the public. As a result of the study, it was concluded that the current regulations on supervision of advertising of medicinal products to the public are not sufficiently effective, as they do not sufficiently protect the interests of the consumer. The above made it possible to propose changes to the current regulations in the form of introducing ex ante control of advertising of medicinal products to the public.
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The aim and objective of this study is to outline the evolution and mechanisms of humanitarian aid provided by the European Union. Unquestionably, this is a significant issue, which, however, only found a direct legal basis in the Treaty of Lisbon, referring to humanitarian aid, and became the subject of a separate policy. Its principles, structure, and mechanisms of financing were clarified through the unification and harmonization of acts of secondary law. This also includes sui generis acts, which had a specific impact on the area of external actions in the discussed aspect. The fundamental goal of this study is to present the legal and political framework of humanitarian aid along with examples regarding practical aspects of providing assistance. The study employs the method of investigation of the law in force and legal comparison, consisting in, e.g., an attempt to find adequate legal solutions for broadly understood humanitarian aid provided by the European Union.
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This study aims to present to the readers the achievements of Russian literary scholar Vladimir Propp and to analyse the possibility of applying them in jurisprudence. Propp researched literary pieces from the magical tale genre and came to a conclusion that their plot is composed of 31 repeating functions performed by 7 types of characters. Propp showed that despite variations in the names of actions, characters and superficial attributes in various folk tales, the deep level of the text of these works allowed readers to notice some identical elements between them. Propp’s major work - Morphology of the Folktale, together with anthropologist Claud Lévi-Strauss’s thought and the findings made by Noam Chomsky became an inspiration for the development of the French school of structuralism and narratological research. The discussion presented in this article fits the research realm called law and literature, especially its narratological branch. This study presents a synthetic elaboration on the state of the art of research on legal narratology and possible application and limitations of Propp’s thought in this field. This work does not rely on the analysis of the law in force, thereby a reference to such a method or a reference to the historical development of relevant law is unnecessary here. Instead, discourse analysis plays the pivotal role in this article. This paper points out that given the differences that occur between law and literature, Propp’s achievements may primarily play the role of inspiration for jurisprudence, though there are realms in which Propp’s method may be applied directly.
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This study addresses the functioning of the single-source public procurement procedure in the current legal order in terms of its compliance with the essence of the principle of competition. The main purpose of this work is to verify the following thesis: single-source procurement as a classical procurement procedure is a procedure that contradicts the essence of public procurement. For this purpose, the study is divided into six sub-sections. The introduction to the topic presents a short description of the discussed procedure of awarding a public contract. Then, the thesis and antithesis related to the topic of the discussion are presented. Subsequently, a polemic with the thesis and antithesis presented in the introduction is conducted. The paper closes with a summary containing the answer to the problems raised in the article. The research methodology used in the work is the analysis of literature and jurisprudence in the field of public procurement, in particular regarding the procedure of single-source procurement. This analysis allows the identification of a number of problems related to maintaining the principle of competition.
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The article addresses public perception of the current crisis regarding the rule of law in Poland. It provides an in-depth analysis of the results of surveys carried out in 2021 and 2023 on representative random and quota samples. The results of the surveys suggest that the various concepts of rule of law are partly attributable to the political views of respondents. In the context of previous research, it appears likely that these concepts are also related to previously circulating media stereotypes associated with members of the judiciary and to the political disputes over the system of justice administration and the rule of law
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The Law on Archives defines the basic rules for the organization and function of the archival service in Albania, the institutions that perform this service, as well as their legal obligations for the creation, preservation and use of archival assets, as part of the national heritage. The state archives administer and preserve the inherited documents as well as the archival documents of the local state institutions of the governing bodies, which operate within the respective administrative-territorial unit. Archival search tools are open and free for everyone. The purpose of this study are the opinions for the changes in the law on archives and the law in the protection of personal data, on the functional progress of the two institutions and on the adoptions in the relevant articles, not hindering the service to citizens and not infringing the personal data of individuals others. Article 63 states that: Archives protect the intimate life of the person. It is prohibited to recognize, use and publish documents that contain data of a personal nature and violate the private life of the person. Documents that contain data of a personal nature and affect the intimate life of the person are served only after 50 to 150 years have passed, as the case may be, from the date of their creation. But does this point of the law conflict with Chapter II of Law No. 9887 dated 10.03.2008 “On the Protection of Personal Data”?
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This article discusses the use of digital technologies during the interaction between the state and individual citizens. The importance of digital communication in shaping the work of state and municipal structures was emphasized: it enhances the efficiency of public employees. The conclusion was made that the impact of citizens and their associations on government institutions differs from that of the state on individual citizens. Digital communication is becoming a widely employed tool for the state to bridge the gap between the public and government.
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This article examines the status of the National Evaluation and Accreditation Agency as an administration and the Accreditation Council as a state authority under the Bulgarian legal system. Special attention is paid to the procedure for constituting the Accreditation Council, as well as to the legal relationships arising with its members. The internal structure of the Agency is analyzed, and the problem areas in its regulation are indicated. Also, some de lege ferenda proposals are made to resolve the highlighted issues.
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