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Някои разсъждения относно данъчното облагане на религиозните организации в Испания

Author(s): Antonio Fernández de Buján y Arranz / Language(s): Bulgarian Publication Year: 0

Law 49/2002 which regulates Spanish Tax Legislation on Non-For-Profit organizations and the Tax Benefits for Patronage develops a favorable tax regime in the area of Corporation tax to of non-profit organizations. The Catholic Church and other participating registered churches and religious society, namely Evangelical Churches, Israelite and Islamic communities are governed in the field of Corporate Tax Law and Local taxes, under the regulations of the Law 49/2002 as laid downin the he sixth additional provision of that Law

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DEATH AND CIVIL LAW

Author(s): Dubravka Klasiček,Tomislav Nedić / Language(s): English Publication Year: 0

Death represents the end point of aging and life is an inherent part of nature. However, it is also of great importance in many areas of law. As a legal fact, death is essential in civil law and in legal relations governed by civil law. In bioethical scientific circles, the final point of life has come to the fore, which is of the utmost importance for civil law. In civil law, it is crucial to determine the exact moment of death because since Roman law, death has been a fact that determines the end of a person’s legal subjecthood, causes legal affairs mortis causa to take effect, is one of the main prerequisites of inheritance law, and causes certain uninheritable rights and obligations to cease. The first part of this paper will focus on particular bioethical, legal, and medical issues concerning death. The second part will focus on the civil law regulation of death in Roman (private) law. Finally, the third part will deal with the consequences of death in certain parts of contemporary civil law, as well as with natural persons and their legal subjecthood.

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Legal Responsibility in the Operating Room in the Particular Case of Retained Surgical Foreign Bodies

Author(s): Raluca Laura Dornean Păunescu / Language(s): English Publication Year: 0

The study presents an analysis of legal liability in the operating room, in the hypothesis of a retained surgical foreign bodies, as well as the interpretation of the procedure for completing the checklist of surgical procedures, imposed by Order no. 1,529 of December 13, 2013 issued by the Romanian Ministry of Health. Ab initio, there are exposed the legal status of civil liability in medical activity, the definitions of medical personnel and the notion of malpractice, as well as aspects related to the prescription of the right of action and the competent court in such cases. In corollary, jurisprudential elements related to the medico-legal expertise and the relevant conclusions of such evidence administered in the civil process are highlighted.

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Quality and Interest to Address the Romanian National Council for the Settlement of Complaints in the Field of Public Procurement in Judicial Practice

Author(s): Anamaria Groza / Language(s): English Publication Year: 0

Any person who considers to be harmed in its rights or legitimate interests through an act of a contracting authority or through an unsolved demand in the legal term can ask the annulment of the act, the coercion of the contracting authority to emit an act or to adopt a remedy measure, to acknowledge the pretended right or the legitimate interest through administrative-judicial review or through judicial review, according to Law no. 101/2016. The person considered affected is any economic operator which fulfils in the same time the next conditions: "has or had an interest in relation to a procurement procedure" and "suffered, suffers or risk suffering a prejudice as a consequence of an act delivered by the contracting authority, able to generate judicial effects or as a consequence of an unsolved demand in the legal term concerning a procurement procedure". The aim of the article is to underline the fact that it is not necessary for the economic agent to have submitted an offer in the procedure; in order to justify its quality and interest to contest acts or operations of the contracting authority pretended to be harmful.

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Double-Edged Sword of Lapse of Arbitral Award as a Ground for Annulment

Author(s): Sofia Cozac / Language(s): English Publication Year: 0

Raising the exception of the lapse of the arbitral award (caducitate) in the arbitration proceedings has certain implications and effects. What expectations we should have when invoking the lapse of the arbitral award within the arbitration proceedings and how this can be successfully invoked in a claim to set aside an arbitral award, will be considered in the following article. Furthermore, the analysis of the relevant case law on the subject matter will help us understand this institution and to use it properly.

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Inheritance Rights of the Surviving Spouse. Study of Comparative Law

Author(s): Cristina Ramona Duță / Language(s): English Publication Year: 0

With a legal situation that placed the surviving husband towards the end of the list of those called to his de cuius inheritance - only the state was found after him in the order of successors, the regulation of his succession rights betrayed, over time, a nonprivileged position. Under the empire of the Civil Codes, the one from 1864 and then the one from 2009, the surviving spouse acquires a well-deserved place among the successors, coming into the contest alongside each class of heirs. The paper aims to analyze the succession rights of the surviving spouse in the different succession systems, the one of Romano-Germanic tradition in the family of which our succession right is a part, the common-law system present in Great Britain and the mixed one of the province of Quebec.

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Complementarity between Civil Status Acts and Mitrical Acts

Author(s): Marius Vasile Bârdan / Language(s): English Publication Year: 0

The present study aims to analyse the link that can be established between civil status acts and those that are performed in the church. By presenting concrete examples, the article highlights both similarities and differences. The article also highlights the connection that we believe must exist in a society between these two institutions, the legal and the religious, and how they influence each other. As important as the mission of the law is, the religious framework cannot be ignored when events are directly linked to civil status acts. Aware that the two institutions have their own organisational framework, we will conclude with our view of how the two interact, also emphasising the comparative dimension.

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Functional Approach to Time Limits in Civil and Commercial Law. Extinctive Prescription: Surveying the Landscape

Author(s): Irina Bogdanova / Language(s): English Publication Year: 0

This paper aims to explain the concept of ‘time limit’ or ‘term’ in civil law traditions with a focus on the limitation of actions, also known as ‘extinctive prescription’ in civil law jurisdictions such as Bulgaria. The initial section of the chapter delves into the various meanings of the word ‘term’, which include an additional clause to the juridical act that forms the ‘accidentalia negotii’ of the contract, an expression or determination of time, and a period for the extinction of a right or its acquisition. The chapter then briefly compares the acquisition of title to property due to the lapse of time (known as ‘acquisitive prescription’) to the loss of a right resulting from the passage of time (known as ‘extinctive prescription’). The second portion of the paper is exclusively focused on extinctive prescription, starting with its historical origins and legal effects, including the underlying policy considerations for its existence, as well as a comparative perspective and its specific application under Bulgarian civil law. At the end of the exhibition, special attention is paid to the length of different delays, general rules on the commencement of prescription, and the ‘interruption’ and ‘suspension’ of extinctive prescription and their effect.

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General remarks on Agency in Civil and Commercial Law

Author(s): Irina Bogdanova / Language(s): English Publication Year: 0

This chapter aims to present the main features of agency as a legal mechanism and the ‘authority’ of one person – the representative – to affect the principal’s legal position. After a brief historical review, the term of ‘agency’ is defined as the ability of one person to perform legal acts on behalf of another person with a direct effect on the represented person, i.e., the principal. The topic of representative authority and the different types of agency is addressed, with a particular focus on voluntary representation and the legal effects of the power of attorney. Additionally, the issues that arise from self-contracting, acting to the detriment of the principal, and delegation of authority are also discussed.

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Some Issues of Contemporary Company Law in Bulgaria

Author(s): Savina Mihaylova-Goleminova / Language(s): English Publication Year: 0

This chapter presents in a nutshell some issues related to contemporary company law and corporate governance in Bulgaria, different types of companies according to current Bulgarian legislation, including the establishment and the closure of companies, their status and corporate functioning, bankruptcy, liquidation, investment legislation, and other issues.

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Corporate Governance and ESG Standards

Author(s): Marina Stefanova / Language(s): English Publication Year: 0

This chapter presents an overview of some issues related to corporate responsibility and sustainability, and more specifically, to the recent European developments regarding strategic management and reporting. The aim is to help corporate governors, members of C-Suites, and investor relations directors and stewards to understand the content of the concept for ‘corporate social responsibility (CSR) practices’ and their usefulness. The principles of modern corporate governance will be examined and how they correlate with the operations, value creation and reporting of individual corporate governance bodies. Finally, the theory of corporate sustainability will be illustrated by the newest ESG standards, KPIs, reporting requirements and standardized measurements.

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Commercial Transactions. Legal Framework, Concept, Types. Abuse of Rights

Author(s): Ivan Ruschev / Language(s): English Publication Year: 0

This chapter presents the legal framework of commercial transactions. The issue of legal sources (laws, commercial customs, international treaties, decisions of the Constitutional Court and those of the Supreme Court of Cassation) is discussed. Attention is drawn to the concept of commercial transaction, the types of commercial transactions and the correlation between civil and commercial transactions. The issues of the regulation and the nature of abuse of rights as well as the legal consequences of such abuse are also examined.

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Conclusion of Commercial Transactions

Author(s): Ivan Ruschev / Language(s): English Publication Year: 0

This chapter discusses the general conditions of commercial transactions and the parties thereto. It also reviews the ratio between the two legal arrangements given in the law of obligations, as part of general civil law and as part of commercial law, relating to each other as ‘general’ to ‘special regulation’. The issue of the concept of commercial transaction, factual composition of the conclusion of the transaction, the binding force of the offer, and the form of the commercial transaction are presented. Additional acts of the parties or of third parties in connection with the conclusion of a commercial transaction, hardship and cases of transaction confirmation are also examined in this part of the Handbook.

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Bird View on Bulgarian Property Law

Author(s): Georgi Spasov / Language(s): English Publication Year: 0

This chapter presents in a nutshell some issues related to property law, the basic legal framework, including core concepts such as title, possession, usage, easement. Limited rights in real estate, co-ownership and joint ownership of common sites, public and private property are also reviewed. State and municipal property are highlighted, including exclusive public property. A brief introduction is made into issues such as zoning regulations and restrictive requirements, as well as transactions in real estate – objects forms, perfection, etc.

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Bulgarian Competition Law in a Nutshell

Author(s): Georgi Spasov / Language(s): English Publication Year: 0

This chapter presents some basic issues related to the Competition Law at both European and national level, including legal framework, institutional framework of European and national authorities, prohibited agreements, acting in concert, leniency, monopoly and dominance, abuse of market standing, mergers and merger permits, mandatory filing, unfair competition and related breaches are reviewed. Some other matters are also presented such as agricultural and food products chain breaches, competition advocacy, sectoral analyses, challenging decisions of the national regulator and of the European Commission, etc.

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Introduction to Intellectual Property (IP) Law

Author(s): Simona Veleva / Language(s): English Publication Year: 0

The chapter presents key aspects of the intellectual property legal framework. It explores the main types of intellectual property, including copyright and neighbouring rights, patents, trademarks, geographical indications, trade secrets, and utility models. The chapter also includes the main legal aspects of AI regulation in the light of copyright protected works. While intellectual property law safeguards artists’ rights, it also faces the difficult task of maintaining public access to knowledge while promoting innovation. This chapter examines the current discussion about this balance.

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Data Protection Legislation in the European Union and Bulgaria

Author(s): Nevin Feti / Language(s): English Publication Year: 0

Article 8 of the Charter of Fundamental Rights of the European Union guarantees the right to protection of personal data for every individual whatever their nationality or place of residence. The concept of this right requires that personal data be ‘processed fairly for specified purposes and on the basis of the consent of the person concerned or some other legitimate basis laid down by law’. The right to protection of personal data also ensures that everyone has the right of access to data that has been collected concerning him or her, and the right to have it rectified.

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Constitutional Principles of Economics and Finance

Author(s): Orlin Kolev / Language(s): English Publication Year: 0

The chapter examines the constitutional foundations of economic and financial relations. It looks mainly at the principles shaping the economic environment, such as free enterprise and the incentive role of the State for cooperation and economic progress. A distinction is made between principles specific to economic relations and other constitutionally established principles. A link is made between them and the impact of principles in the non-economic sphere on economic processes is considered. The influence of institutes atypical of economic processes is highlighted and their impact on the economic environment is revealed. Principles peripheral to economic relations, such as social justice, social security, equality of citizens before the law, and non-undue restriction of citizens’ rights, are examined and their role in economic relations is highlighted. The constitutional foundations of financial and economic relations are addressed through the operation of the universal principle of the rule of law.

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Constitutional Foundations of Corporate and Financial Law

Author(s): Orlin Kolev / Language(s): English Publication Year: 0

This chapter examines the constitutional foundations of corporate and financial law. It examines the basic principles that determine the functioning of the economic system. It also considers the relationship of the various constitutionally established systems and their interaction with the corporate and financial systems. The main systems that indirectly influence the economic environment are identified, and the impact of social and political systems on the corporate and financial environment is considered. The chapter examines the institutions of direct democracy as a possible mechanism for influencing economic processes. It also examines education as one of the main systems that could have a long-term impact on economic activity and economic processes, determined mainly by corporate and financial law. The key institutes having an immediate impact on the corporate and financial system are reviewed, with attention to the economic elements of public law such as tax setting and financial control in general, and ownership as the main mechanism driving economic activity.

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Fundamentals of Contemporary Financial Law

Author(s): Savina Mihaylova-Goleminova / Language(s): English Publication Year: 0

This chapter presents the fundamentals of contemporary Financial Law. The financial doctrine examines the new challenges facing the Republic of Bulgaria as a member of the European Union (EU), firmly rooted in constitutional, financial and administrative traditions, including case-law in the field of administrative justice. The present study focuses on the challenges facing Bulgaria as member state in the field of Financial Law. Issues related to the subject and method of legal regulation, financial system, legal sources of financial law and financial administration will be reviewed below.

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