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1

Lubis, Syaravina. « Transformation Of The EU Law Related To The Etabilishment Of National Law In The England In The Law Perspective Of International Organizations ». Journal of Law Science 4, no 1 (30 janvier 2022) : 46–37. http://dx.doi.org/10.35335/jls.v4i1.1699.

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The economic upheaval of a country is one of the reasons for the formation of an international organization, namely the European Union. The goal of the European Union itself is to promote through the community the harmonious, sustainable development of economic activity, steady improvement, rapid improvement of living standards, quality of life and closer relations between member states. This research has a problem formulation consisting of the transformation of EU law into law in the member states of the European Union, the transformation of EU law in the UK, and a challenge as a legal effort related to the transformation of EU law in the UK according to International Organization Law. This study uses a normative juridical research method. The results of the research on the transformation of European Union Law into National Law of member countries, namely by establishing Regulations, Directives, Decisions that must be applied in member countries. EU law has the supremacy of overriding the National Laws of member states. The transformation of European Union Law in the UK began with the agreement of the European Communities Act 1972 which was the UK's ratification of EU Law. Challenge as a legal remedy related to the transformation of European Union Law in the UK is permitted under Articles 230 and 232 of the European Union Agreement, namely by submitting a complaint to the national court in accordance with the time specified to carry out the challenge, this challenge action can end with an amendment. The conclusion of the research is the transformation of European Union Law in member countries in the form of Regulations, Directives, and Decisions. The European Union Law Transformation in the UK is regulated through the European Communities Act 1972. Challenge as a legal remedy related to the transformation of EU Law in the UK is allowed in order to create a good implementation. Suggestions related to research is that it is better to ensure that the transformation of European Union Law has been implemented as intended. The transformation of EU Law in the UK should ensure that UK National Law can be waived in the event of a conflict with EU Law which is immediately effective. Conduct in-depth negotiations, ask for opinions from representatives of each member country so that unity is achieved to facilitate the implementation of European Union Law in member countries and minimize challenges to European Union Law.
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Vacca, Alessia. « The Council of Europe and the European Union frameworks in the legal protection of minority languages : unity or diversity ? » Eesti ja soome-ugri keeleteaduse ajakiri. Journal of Estonian and Finno-Ugric Linguistics 2, no 1 (17 juin 2011) : 347–66. http://dx.doi.org/10.12697/jeful.2011.2.1.23.

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This article focuses on the comparison between European Union Law and Council of Europe Law in the field of the protection of minority languages and looks at the relationships between the two systems. The Council of Europe has been very important in the protection of minority languages, having created two treaties of particular relevance: the European Charter for Regional or Minority Languages in 1992 and the Framework Convention for the Protection of National Minorities in 1995; both treaties contain many detailed provisions relating to minority languages. Not all countries, even of the European Union, have ratified these treaties. 12 out of 27 EU countries did not ratify the European Charter for Regional or Minority Languages. The European Union supports multilingualism because it wants to achieve unity while maintaining diversity. Important steps, with respect to minority languages, were taken in the European Community, notably in the form of European Parliament Resolutions. The Charter of Fundamental Rights of the European Union, approved in Nice the 7th December 2000, contains art. 21 and art. 22 related to this topic. The Treaty of Lisbon makes a cross reference to the Charter of Fundamental Rights of the European Union which is, consequently, legally binding under the Treaty of Lisbon since December 2009. The Charter could give ground for appeal to the European Court of Justice in cases of discrimination on the grounds of language
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Kliuiev, Oleksandr, Оlena Agapova, Ella Simakova-Yefremian et Oleksandr Snigerov. « The Contribution of Forensic Examination to Ensuring the Right to a Fair Trial within ECtHR Case-law ». Access to Justice in Eastern Europe 4, no 4 (31 octobre 2021) : 104–15. http://dx.doi.org/10.33327/ajee-18-4.4-n000087.

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In this note, the authors study legal and procedural cases of the application of forensic research in the observance of the common European procedural guarantee ensuring the balance of justice during a trial: Art. 6 of the European Convention on Human Rights (right to a fair trial). Based on the current legislation of the European Union and Ukraine, peculiarities of legal regulation and application of forensic expert research during court proceedings are analysed. It is emphasised that established the approaches and practice of applying specific expertise in the countries of the European Union have some peculiarities. It is established that one of the ways to ensure the fairness of a court decision is using forensic science. While comparing the legal framework for providing justice in Ukraine and the European Union, the authors stressed the need to develop a separate policy guideline (strategy, concept, etc.), such as the Vision for European Forensic Science Area used in EU countries. Detailed analysis of the ECtHR case-law on the application of Art. 6 has made it possible to illustrate the specifics of applying forensic science by complying with the fair trial requirement. It is concluded that the adoption of a fair court decision becomes possible when: 1) the practice of law enforcement and legal provisions related to the dispute context are taken into account; 2) the circumstances of the case are established with the use of content and reference to evidence; 3) non-legal phenomena are taken into account, such as ethical, social, moral requirements accepted in society, etc.
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Spindler, Gerald, Wulf Hambach et Bernd Berberich. « The Carmen Media Case – The Expected Catalyst from Brussels for a New Approach to German Gambling Law ? » European Journal of Risk Regulation 2, no 1 (mars 2011) : 135–42. http://dx.doi.org/10.1017/s1867299x0000074x.

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Billions of Euros of turnover are generated every year from games of chance. The legal framework conditions regulating this branch of the economy vary significantly within the European Union. Whilst in many countries such as Germany the state has a dominating monopoly position, other Member States, such as Denmark, France and Italy, have made moves towards a consistent partial liberalisation. These different framework conditions lead to problems, increasingly so as the European internal market is otherwise growing closer together. This is especially evident in the area of online gambling which, due to the structure of this medium, is not restricted by national boundaries, but must nevertheless not constitute a legal no man's land.Against this background, it appears logical for the European Court of Justice (ECJ), on the occasion of the submission of cases by Member State courts pursuant to Art. 267 of the Treaty on the functioning of the European Union (TFEU) (previously Art. 234 EC), to repeatedly have called for the examination of national gambling regulations with regard to their compliance with Union law, as the ECJ's standing jurisdiction acknowledges that a (national) state monopoly for cross-border issues represents a violation of the freedom of establishment as set out in Art. 56 TFEU (previously Art. 49 EC) or the freedom of establishment as set out in Art. 49 TFEU (previously Art. 43 EC) respectively. Such restrictions of gambling activities may, however, be justified by matters of overriding general interest.
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Medović, Vladimir. « Stabilization and association treaties in the law of the European Union ». Glasnik Advokatske komore Vojvodine 76, no 9 (2004) : 3–10. http://dx.doi.org/10.5937/gakv0402003m.

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The European Communities did not cease to exist after the foundation of the European Union by the Treaty of Mastricht in 1992. In fact, they act as pillars on which the European Union stands, together with the Police and Judicial Cooperation in Criminal Matters and Common Foreign and Security Policy. The European Union does not have the status of a legal entity or a capacity to enter into treaties with third countries or international organization. In both foreign and domestic proceedings it relies upon the institutions and instruments of the European Communities. The European Communities are autonomous in relation to the European Union and act in accordance with the rules contained in the foundation Treaties, which, however, make a constituent part of the Treaty on European Union. The foundation Treaties of the European Communities provide for a possibility for the Communities to enter into international treaties with third countries or international organizations. Stabilization and Association Treaties belong to the category of Association Treaties defined in Article 310 of the Treaty on European Union. Considering that these treaties regulate certain fields which belong to competence of the member states, the member states are usually parties to these treaties along with the European Communities. International treaties entered into between the European Communities and third countries are binding upon the Community institutions and upon member states. International treaties entered in this way are considered a part of Community law. Member states are bound to recognize such effects to these treaties as are provided in the Community law itself.
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A. Tursynkulova, Dinara, Ainur A. Urisbayeva, Aigul M. Karatayeva, Gulnura A. Khudaiberdina et Yerik B. Akhmetov. « Modern features of law institutions of the European Union ». RIVISTA DI STUDI SULLA SOSTENIBILITA', no 1 (août 2020) : 441–58. http://dx.doi.org/10.3280/riss2020-001026.

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The role of the European Union is to understand its legal nature through the struc-tural composition and distribution of powers between the EU institutions, as well as to study the forms and methods of their activities. It is important not only from the standpoint of the participating States, but also in the interests of countries that are not part of the European Union and build their relations with it on the basis of bilateral agreements. The aim of the article is to analyze the modern features of law institutions of the European Union. Legal analysis of such institutions of the European Union as the European Parliament, the European Commission and the EU Court is becoming important condition for the development of international cooperation. This article is devoted to the legal analysis of such institutions of the European Union as the European Parliament, the European Commission and EU Court that participate in the implementation of its tasks and functions, act on its behalf, have the appropriate competence and structure, are endowed with found-ing treaties and legislation of the Union of certain amount of power and apply their inherent forms and methods of activity.
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Cyman, D., E. Gromova et E. Juchnevicius. « Regulation of Artificial Intelligence in BRICS and the European Union ». BRICS Law Journal 8, no 1 (11 avril 2021) : 86–115. http://dx.doi.org/10.21684/2412-2343-2021-8-1-86-115.

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Global digitization and the emergence of Artificial Intelligence-based technologies pose challenges for all countries. The BRICS and European Union countries are no exception. BRICS as well as the European Union seek to strengthen their positions as leading actors on the world stage. At the present time, an essential means of doing so is for BRICS and the EU to implement smart policy and create suitable conditions for the development of digital technologies, including AI. For this reason, one of the most important tasks for BRICS and the EU is to develop an adequate approach to the regulation of AI-based technologies. This research paper is an analysis of the current approaches to the regulation of AI at the BRICS group level, in each of the BRICS countries, and in the European Union. The analysis is based on the application of comparative and formal juridical analysis of the legislation of the selected countries on AI and other digital technologies. The results of the analysis lead the authors to conclude that it is necessary to design ageneral approach to the regulation of these technologies for the BRICS countries similar to the approach chosen in the EU (the trustworthy approach) and to upgrade this legislation to achieve positive effects from digital transformation. The authors offer several suggestions for optimization of the provisions of the legislation, including designing a model legal act in the sphere of AI.
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Букалерова, Людмила Александровна, et Андрей Владиславович Морозов. « Criminal law protection of public procurement in the USA, Canada and the European Union ». Вестник Московской академии Следственного комитета Российской Федерации, no 2(32) (22 juin 2022) : 75–81. http://dx.doi.org/10.54217/2588-0136.2022.32.2.010.

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Криминализация в Российской Федерации общественных отношений, связанных с посягательством на сферу публичных закупок, вызвала дискуссии по поводу эффективности предлагаемых законодателем механизмов уголовно-правовой охраны. Исследование зарубежного опыта уголовной ответственности за посягательство на сферу публичных закупок, особенно опыта тех стран, где данная сфера имеет продолжительную историю правового регулирования, представляет интерес с позиции определения эффективности ст. 200.4-200.6 УК РФ. The criminalization of violations in the field of public procurement in the Russian Federation has caused discussions about the effectiveness of the mechanisms of criminal law protection proposed by the legislator. The study of foreign experience in criminal liability for encroachment on the field of public procurement, especially the experience of those countries where this area has a long history of legal regulation, is of interest from the standpoint of determining the effectiveness of Art. 200.4-200.6 of the Criminal Code of the Russian Federation.
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Zawrotniak, Piotr. « The Cross-Border Transfer of Cultural Assets in the European Union ». Barometr Regionalny. Analizy i Prognozy 13, no 3 (27 octobre 2015) : 25–32. http://dx.doi.org/10.56583/br.732.

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Monuments and mementoes of cultural assets are taken very special care of by descendant heirs, as a form of national heritage. The Hague Convention of 1954 introduced regulations concerning the definition of a cultural asset. The Convention drawn up in Paris, in 1970, extended the scope of international legal protection in case of conflicts and armaments. It also extended notions which regulate the status of — e.g., rare collections. In 1976, the Convention signed in Paris clarified identification and definition of any kind of assets belonging to the countries which are the parties of the agreement, and determined their borders. The member states of the EU act pursuant to the regulations of the EU law and domestic law. After the accession to the Community, Poland adopted the EU law, which has to be direct and superior to domestic regulations. The EU and domestic legal regulations concerning the issue of the transfer of cultural assets — monuments within the Community and with third countries, are applicable to their export to other member states of the EU and within not regulated areas on the Community level, as well as to third countries.
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Micińska, Magdalena. « ANIMAL TRAPS - EU AND NATIONAL REGULATIONS WITH SPECIFIC EMPHASIS ON THE AGREEMENT ON INTERNATIONAL NORMS OF HUMANE ANIMAL CAPTURE ». Studia z zakresu nauk prawnoustrojowych. Miscellanea VIII, z. 2 (7 décembre 2018) : 123–37. http://dx.doi.org/10.5604/01.3001.0013.0365.

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Animal traps have always accompanied man, with whom the primary people organized the first hunts. Along with the development of hunting art, traps gradually gave way to specialized hunting weapons. However, the use of animal traps on a large scale still occurs in countries that are world exporters of fur and skins of wild animals - Canada, Russia and the USA. Driven by expressed in art. 13 TFEU with the principle of animal welfare, the European Union has introduced a number of regulations to ensure humane catches in member countries as well as in third countries exporting skin and fur. The purpose of this article is to analyze the current legal situation in Poland with regard to the implementation of EU legislation on humane trap standards, with particular regard to the obligations contained in the agreement concluded between the European Community, Canada and the Russian Federation on 22 July 1997 - on international humane trapping standards . Keywords - EU, Poland, Russia, Canada, USA, animal welfare, humane animal protection, snare, poaching, animal species protection, hunting, animal traps, hunting, trapping, hunting law.
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Kowalewska, Ewa, et Marcin Burzec. « Tax Incentives for Food Donations – a General Overview ». Review of European and Comparative Law 50, no 3 (9 septembre 2022) : 7–24. http://dx.doi.org/10.31743/recl.14145.

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The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.
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Lee, Bo Yeon. « Subsidiary Protection of the European Union and the Case Law of the Court of Justice of the European Union ». LAW RESEARCH INSTITUTE CHUNGBUK NATIONAL UNIVERSITY 33, no 1 (30 juin 2022) : 169–200. http://dx.doi.org/10.34267/cblj.2022.33.1.169.

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Complementary (or subsidiary) protection refers to the international protection provided outside the system of the Geneva Convention. Refugees who cannot return to their home countries due to violence or inhumane treatment but does not fall into the the legal definition of the Convention may be granted complementary protection status. Korea provides the humanitarian residence permit as a complementary protection. However, the Refugee Act has a few provisions on a humanitarian stay permit. This article examines subsidiary protection in the European Union which established the Qualification Directive (QD) and the case law of the Court of Justice of the European Union (CJEU) regarding the Directive. The QD provides refugee and subsidiary protection as a form of international protection. The objective of the Directive is to introduce the unified standards for determining who qualifies as a refugee or as a person eligible for subsidiary protection, and the content of international protection. Additionally, it was intended to equalize the legal status of subsidiary protection to refugee. The CJEU confirmed that the goal of the QD is to provide adequate protection to those who meet the requirements for international protection. The CJEU did not overlook the independent characters of the Directive, while taking into account the interpretation of other international treaties and the ECtHR. The Korean humanitarian residence permit system is not sufficient to fully revive the intent of complementary protection. To accomplish the purpose of international protection, it is required to draw clear rules regarding a humanitarian residence permit in the Refugee Act. It is also necessary to present clear requirements and application procedures for the permit, and to guarantee the status of humanitarian residents.
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Kuplewatzky, Nicolaj. « Venezuela v. Council : The Standing of Third Countries Before the EU Courts ». Global Trade and Customs Journal 16, Issue 5 (1 mai 2021) : 203–8. http://dx.doi.org/10.54648/gtcj2021022.

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Venezuela v. Council is the first direct action before the Court of Justice of the European Union that will consider whether third countries may act as applicants to challenge acts of the European Union under the fourth paragraph of Article 263 TFEU. Specifically at issue in that case is the determination of ‘legal personality’ and ‘direct concern’. Both matters are threshold conditions for the question of admissibility of a case before the EU Courts. On 20 January 2021, Advocate General Hogan delivered his Opinion on the satisfaction of those conditions. Therein, he finds that Venezuela satisfies both the conditions for ‘legal personality’ and ‘direct effect’. This case note seeks to summarize and reflect on the Advocate General‘s assessment. Anti-Dumping, Significant Distortions, State Capitalism, European Commission, Constructed Normal Value, Third Country, Input Prices, China, Russia, Trade Defence
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Romppanen, Seita. « Regulating Better Biofuels for the European Union ». European Energy and Environmental Law Review 21, Issue 3 (1 juin 2012) : 123–41. http://dx.doi.org/10.54648/eelr2012010.

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Comprehensive European or global regulation on sustainable biofuels does not yet exist. In the near future, it is likely that 10 percent of the energy used for transportation in the EU will consist mostly of biofuels, the majority of which will be imported from third countries. As the EU only has legislative jurisdiction regarding its Member States, the asymmetry between the locations of feedstock, the production of biofuel and the end users creates particular legal challenges for the sustainability scheme. It is not enough that to just correct the evident deficiencies of the current scheme; the EU sustainability scheme must provide a comprehensive answer to the complex sustainability challenges. One option could be a global approach driven by the EU leadership position. This article evaluates the legal applicability of the EU sustainability scheme against the global scenario of biofuels. Indirect land-use change is explored as the culminating issue of biofuel sustainability. The article also analyses the current regulatory approach, from the view that is it adequate in terms of securing the sustainable production of biofuels, especially in relation to the notion on "global" biofuels. Combating climate change forces new environmental problems to stand out, which also creates new legal challenges. In the field of dynamic climate change law, biofuel sustainability is an apt example of this.
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Bator-Bryła, Monika Patrycja. « Prohibition of Discrimination on Grounds of Nationality in the Freedom of Movement of Persons within the EU in the Light of Case Law of the Court of Justice of the European Union ». Review of European and Comparative Law 46, no 3 (21 août 2021) : 189–218. http://dx.doi.org/10.31743/recl.12340.

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The subject of this article is to analyze the meaning of the prohibition of discrimination on grounds of nationality in the light of the provisions of primary and secondary European Union law and the case law of the Court of Justice of the European Union, which is inherent to the functioning of the internal market and EU citizenship. The prohibition of discrimination on grounds of nationality is undoubtedly one of the main goals of the European Union[1] in the social and economic context, which was reflected in the localization of the matter in question in the primary law of the European Union[2], in secondary law and in the jurisprudence of the Court of Justice of the European Union (CJEU). The Treaty on European Union (TEU)[3] and the Treaty on the Functioning of the European Union (TFEU)[4] indicate equality as one of the EU values (Article 2 TEU), require it to be promoted and combat all discrimination (Articles 8 and 10 TFEU) and prohibit discrimination due to the criteria indicated therein (Articles 18 and 19 TFEU). In secondary law, this principle was expressed primarily in the Regulation of the European Parliament and of the Council No. 492/2011 on the free movement of workers within the Union and in art. 24 of Directive 2004/38/EC 2004 on the right of citizens of the Union and their relatives to move freely[5]. A special role in this area is played by the case law of the Court of Justice of the European Union (CJEU), which stated that all authorities of the Member States are obliged to refuse to apply a provision of national law that is contrary to the prohibition of discrimination on the grounds of citizenship (Article 18 TFEU)[6]. Moreover, national measures may be examined in the light of art. 18 TFEU, but only to the extent that they apply to situations not covered by specific non-discrimination provisions included in the Treaty[7]. The author puts forward the thesis that the analysis of CJEU jurisprudence reveals a visible dissonance between the application of national regulations of the Member States and the provisions of EU law in this matter, which significantly hinders the implementation of the principle of non-discrimination in practice. Discrepancies mainly occur in domestic legal acts due to the improper drafting of national legal provisions and / or their misinterpretation by national judicial or administrative authorities. It should be emphasized that the Member States are obliged to comply with EU law, which is not tantamount only to the obligation of state authorities to respect directly applicable acts, or to implement required regulations into internal law, but also the obligation to interpret and apply internal law in a manner that does not violate the requirement resulting from EU law[8]. Judicial and administrative authorities of the Member States should therefore interpret national law as far as possible, in line with EU law, because the limits of the pro-EU interpretation will be determined by the powers conferred by domestic law[9]. The study uses the legal-comparative method, consisting in a comparative analysis of the legal systems of the Member States and the European Union in the field of non-discrimination on the basis of nationality, rights and restrictions on the freedom of movement of authorized entities. Comparative verification of EU acts with the internal standards of individual EU Member States allows to reveal the degree of advancement of the implementation process of EU law provisions under the free movement of EU citizens and their family members in the discussed area in the legal systems of European Union Member States. The purpose of this analysis is to, inter alia, diagnose areas in which these countries have not implemented or improperly implemented EU regulations, or have misinterpreted them. The second method used is the method of analyzing the jurisprudence of the Court of Justice of the European Union - the rulings of the CJEU constitute a significant part of the study. The case law in question covers the period from the establishment of the Treaties of Rome to the present day. The use of the latter obligated the author to apply the comparative method of judgments based on same or similar legal bases in similar circumstances from different stages of the evolution of the free movement of citizens of the European Union and their family members under the prohibition of discrimination on the basis of nationality. [1] Cf. Olivier De Schutter, Links between migration and discrimination. A legal analysis of the situation in EU Member States (Brussels: European Commission, 2016), 102 and next; See also Brita Sundberg-Weitman, Discrimination on Grounds of Nationality. Free Movement of Workers and Freedom of Establishment under the EEC Treaty (Amsterdam, New York, Oxford: North-Holland Publishing Co., 1977). [2] Erica Szyszczak, “Antidiscrimination Law in the European Union,” Fordham International Law Journal, no. 32 (2008): 635. [3] The Treaty on European Union (consolidated version) OJ of the EU 2012, No. C 326/01. [4] The Treaty on the Functioning of the European Union (consolidated version) OJ of the EU 2012, No. C 326/01. [5] Directive of the European Parliament and of the Council No. 2004/38 on the right of citizens of the Union and their family members to move and reside freely within the territory of the Member States amending Regulation (EEC) No. 1612/68 and repealing Directives 64/221/EEC, 68/360/EEC, 72/194/EEC, 73/148/EEC, 75/34/EEC, 75/35/EEC, 90/364/EEC, 90/365/EEC and 93/96/EEC (O.J.E.C. L 158, 30 April 2004). [6] CJEU Judgement of 7 May 1998, Clean Car Autoservice GmbH p. Landeshauptmann von Wien, Case C-350/96, ECLI:EU:C:1998:205. [7] CJEU Judgement of 18 June 2019, Republic of Austria v Federal Republic of Germany, Case C-591/17, ECLI:EU:C:2019:504, pt 41. [8] Marek Górski, “Wpływ orzecznictwa Europejskiego Trybunału Sprawiedliwości na interpretację i stosowanie przepisów o ochronie środowiska,” in Wspólnotowe prawo ochrony środowiska i jego implementacja w Polsce trzy lata po akcesji, ed. Jerzy Jendrośka and Magdalena Bar (Wrocław: Centrum Prawa Ekologicznego Press, 2008), 31. [9] Monika Niedźwiedź, “Stosowanie prawa wspólnotowego przez organy administracyjne,” Casus, no. 32 (October 2004): 6.
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Gstrein, Oskar J. « European AI Regulation : Brussels Effect versus Human Dignity ? » Zeitschrift für europarechtliche Studien 25, no 4 (2022) : 755–72. http://dx.doi.org/10.5771/1435-439x-2022-4-755.

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The European Commission proposal for a legal framework to comprehensively regulate Artificial Intelligence (AI) came after years of public consultation and deliberation. Most prominently the AI High Level Expert Group (AI HLEG) prepared ethical guidelines and policy recommendations since 2018. While countries such as China and the United States, or international organisations such as the Council of Europe work on legal frameworks to regulate the development and use of AI, the European Commission’s proposal (AI Act or AIA) presented on 21 April 2021 seems to put the Union in the most powerful position to establish regulatory standards with global relevance for a key emerging technology. After shortly summarising the origin, context and main characteristics of the prospective regulation, this article explores whether the ‘Brussels Effect’ will manifest in ground-breaking AI regulation, or whether the Union and its Member States run the risk of hastily adopting an incapable legal framework for a technology whose effects on society are still insufficiently understood. Furthermore, it remains open whether the proposed AIA integrates with existing and emerging legal frameworks, potentially watering down the commitment of the EU to protect human rights and human dignity.
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Novicic, Zaklina. « Freedom of movement for persons in the European Union Law ». Medjunarodni problemi 55, no 1 (2003) : 57–88. http://dx.doi.org/10.2298/medjp0301057n.

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In this article the author analyses the evolution of complex corpus of legislation concerning the freedom of movement for persons in European Union Law. The article deals with the subject in two aspects: the first part of the analysis considers the conceptual development of free movement of persons by way of deliberation of building-up the authority of Union in that area, and the second part analyses the contents of the right of the Union citizens to move and reside freely within the territory of the Member State. The freedom of movement for people includes the right of Union citizens to enter, move and reside in another Member State and, in that context prohibition of any discrimination based on nationality. Conceived originally as primarily an economic phenomenon, the free movement of persons was closely linked to the pursuit of an occupation. It was the mobility of human resources as a factor of production, which inspired the chapters of the Treaty establishing the European Economic Community (1957) relating to the free movement of workers, freedom of establishment and the freedom to provide services. In that sense, freedom of movement is a part of a wider concept, that of the common/internal market. Since then, through the combined effect of secondary legislation and the case law of the Court of Justice, the concept has been broadened and it tends, from the Maastricht Treaty (1992), to form one of the fundamental and individual rights of Union citizens generally. Also, the amendments of EEC Treaty, which were made by the Single European Act (1985) and specially by the Treaty of Amsterdam (1997) and the Treaty of Nice (2001), have formalised the external aspect of freedom of movement. Namely, it was recognised that freedom of movement for persons could not take place at the expense of security, protection against crime and illegal immigration. The abolition of internal controls has generated the need of the transferring checks to the external frontiers of the Union and, in this connection, the gradual establishment of an area of freedom, security and justice. In the first part of the article the author presents and analyses the development of the Union power in the policies of freedom of movement: in facilitating of free movement of people as a principle of the common/internal/single market, in achievement of the right to free movement for Union citizens, and also in the fields related to the external aspect of freedom of movement, or, actually, the issues pertaining to visas, asylum and immigration. The second part presents the specific contents of freedom of movement for persons that consists of the corpus of individual rights enjoyed by Union citizens on the territories of EU Member States that are not countries of their origin. These are the right to entry and residence and the right to engagement in gainful activity as well as the related social rights. This part of the article also explores the freedom of movement restriction regime as well as the corresponding Union legislation in preparation.
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Movchan, Roman, Andrii Vozniuk, Maria Burak, Vitalii Areshonkov et Dmitriy Kamensky. « Criminal law counteraction to land pollution in the EU countries : searching for the optimal model ». Revista Amazonia Investiga 10, no 42 (30 juillet 2021) : 15–23. http://dx.doi.org/10.34069/ai/2021.42.06.2.

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The main goal of the article is to study both advantages and disadvantages of the approaches of the European Union (EU) states to criminal law prevention of land pollution. As a result of this an optimal legislative model should be developed to protect this element of the environment from criminal encroachment, which can be further used by the EU states in improving existing or creating new rules aimed at criminal law protection of land resources from pollution or the creation of new rules aimed at criminal law protection of land resources from pollution. The following research methods have been used to study criminal law provisions of the selected countries, to prove the stated hypotheses and to formulate conclusions: comparative law, system analysis, formal-logical, dialectical and modeling method. As a result of the study of various models of criminal law protection of land resources embodied in the legislation of nineteen European Union states, it has been proved that: 1) such protection should be carried out by a single universal rule on criminal liability for pollution not only of land but also of other components of the environment (water, air, forest); 2) only such land pollution shall be considered criminal, which has led to real (non-potential) damage to the environment, human health or property damage; 3) liability for land pollution should be differentiated depending on: a) weather guilty person’s act was intentional or negligent; b) what the consequences of land pollution have been.
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Kalicka-Mikołajczyk, Adriana. « Współpraca Unii Europejskiej z wybranymi państwami niedemokratycznymi Afryki Subsaharyjskiej w obszarze poszanowania praw człowieka ». Studia nad Autorytaryzmem i Totalitaryzmem 43, no 4 (31 décembre 2021) : 593–616. http://dx.doi.org/10.19195/2300-7249.43.4.45.

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In Art. 3, para. 5, the Treaty on European Union (TEU) lays down the objectives of the Union in relations with the wider world, which are further explained in detail in Art. 21. In the first place, para. 5 refers to the promotion of the Union’s values. The list of values can be found in Art. 2 TEU (“The Union is founded on…”), which lists the principle of democracy, the rule of law and respect for human rights, human dignity, freedom and equality. They are to be upheld and promoted by the Union in the wider world. Thus, they are directly linked to external policy. Next, the list of values in Art. 2 is repeated in Art. 3, para. 5 as objectives of the Union’s external policy and in Art. 21, para. 1 as principles. For this reason, international agreements concluded between the EU and third countries all contain a “human rights clause” as an essential element of the agreement, the violation of which might result in the suspension of the agreement. This article focuses on the human rights clause in relations between the EU and selected non-democratic Sub-Saharan African countries. The main legal basis governing bilateral relations between the EU and those countries is the Cotonou Agreement. The “human rights clause” is to be found in Art. 9 thereof. This clause is especially interesting since it is the only one that has been implemented in practice. Moreover, it is often presented as the most elaborate one, and as a consequence is very often shown as a “model” that should be followed in other international agreements, especially in association agreements. So, the “human rights clause” contained in the Cotonou Agreement has its own characteristic features. Firstly, as it was mentioned above, it is the only one that has been activated in practice. Secondly, the “non-execution clause” is much more detailed, and finally, much more emphasis is laid on political dialogue and on the consultation procedure. This paper provides a propaedeutic analysis of legal cooperation between the EU and selected non-democratic Sub-Saharan countries in the area of human rights protection. Its main objective is to answer the following questions: to what extent the EU cooperates with such countries? What are the issues the clause covers? Is it effective? To what extent could it be enhanced? For analysis, the following countries have been chosen: Chad, Ethiopia, Rwanda, Uganda, and Zimbabwe. According to the Freedom House’s annual Freedom in the World report, the Global Freedom Scores for all these countries do not exceed 35 points, which equates to lack of democracy. Moreover, another feature which all of them have in common is a very low score on the Human Development Index (HDI), which means that all of them belong to the poorest and least developed countries in the world.
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Varul, Paul. « The Creation of New Estonian Private Law ». European Review of Private Law 16, Issue 1 (1 février 2008) : 95–109. http://dx.doi.org/10.54648/erpl2008005.

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Abstract: The article gives an overview of how new legislation was drafted and adopted in Estonia after the country regained its independence. Estonia was one of the republics of the Soviet Union and became independent again in 1991. The new situation suddenly necessitated new legislation, which had to suit a democratic state with a market economy, and also be in line with the standards of developed European countries. It took ten years (1991–2001) to create the new legislation, the cornerstones of which are the Civil Code and the Commercial Code. The Civil Code was adopted in five parts: the General Part of the Civil Code Act (1994, replaced with a new version in 2001), Family Law Act (1995), Law of Property Act (1993), Law of Succession Act (1997) and Law of Obligations Act (2001); the Commercial Code was passed in 1995. The article introduces the content of all the aforementioned laws. The comparative method was the main method in drafting the new laws. The laws of Germany, the Netherlands, Switzerland, Austria, France, Italy, and the Scandinavian countries, as well as the Civil Codes of the State of Louisiana and the Province of Quebec were followed as the most important examples. Internationally harmonized legislation, such as the Vienna Convention on Contracts for the International Sale of Goods, as well as sample laws such as the Principles of European Contract Law and Principles of International Commercial Contracts were also used as sources. Drafting the new private law legislation largely fell into the period when Estonia was a candidate state to the European Union, which is why he European Union law was already taken into account when preparing the drafts. By the time Estonia became a Member State of the EU (2004), its private law legislation was in harmony with the EU requirements. Although the legislations of former USSR republics and socialist countries have developed at varying paces, the legislative analysis of Estonia, which is the subject of the article, also reflects the developments of the ‘countries in transition’ that are in the same situation and where new social and economic conditions necessitated new laws. A major objective in drafting the new laws was to make them understandable and acceptable to persons from other countries, thus paving the way for international cooperation. Résumé: L’article donne un aperçu de la manière dont l’Estonie, de nouveau indépendante, a procédé à l’élaboration et à l’adoption d’une nouvelle législation. L’Estonie est une ancienne République de l’Union soviétique qui regagna son indépendance en 1991. Dans ce nouveau contexte, le besoin s’est rapidement fait sentir d’avoir une législation qui soit adaptée à un État démocratique, dans lequel fonctionne l’économie de marché et qui satisfasse aux normes des pays développés de l’Europe. L’Estonie a mis dix ans (de 1991 à 2001) pour établir une nouvelle législation, dont les principaux textes de base sont le Code civil et le Code de commerce. Le Code civil a été adopté en cinq parties: la loi relative à la partie gènérale du Code civil (1994, remplacée par une nouvelle version en 2001), la loi sur la famille (1995), la loi sur les biens (1993), la loi sur les successions (1997) et la loi sur les obligations (2001), le Code de commer
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Kozhevnikov, Оleg A., et Marina V. Chudinovskikh. « Regulation of telework in Russia and foreign countries ». Vestnik of Saint Petersburg University. Law 11, no 3 (2020) : 563–83. http://dx.doi.org/10.21638/spbu14.2020.303.

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The article analyzes the legislative approaches to the regulation of telework in Russia, the United States, and the countries of the European and Eurasian Economic Union (EAEU). The authors systematized the main issues of the Telework Enhancement Act, the Telework Framework Agreement, and the Labor Code of the Russian Federation and countries of the EAEU. The comparison made it possible to conclude that the norms of Russian labor law significantly lag behind European and American legislation. The regulation of telework in the Russian Federation consists of a certain framework, without a legal resolution of many important issues. The norms of the Labor Code of the Russian Federation are focused on procedural issues rather than on guarantees and compensation for employees. The authors investigated the level of labor guarantees for teleworkers in Russia and also carried out a comparison of social protection, which highlighted the reasons for the proliferation of “gray” employment schemes. The key problems of telework regulation in Russia are the absence of the obligation of the employer to compensate the employee for the costs of equipment and communication, reduced responsibility and duties of the employer in terms of labor protection, adherence to the work and rest regime, imperfection of the rules governing dismissal. In order to improve the Russian legislation, the possibilities of securing the preferential right of certain categories of individuals to enter into an agreement on teleworking, establishing the employer’s obligation to compensate employee expenses caused by teleworking are considered. The necessity for increasing the work on raising the level of the legal culture of citizens on the part of educational institutions and trade unions is justified. The regulation of telework in Russia needs to be gradually improved on the basis of an analysis of Russian law enforcement practices and foreign experience.
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Putkonen, Hanna, et Birgit Vollm. « Compulsory psychiatric detention and treatment in Finland ». Psychiatric Bulletin 31, no 3 (mars 2007) : 101–3. http://dx.doi.org/10.1192/pb.bp.106.009472.

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Despite efforts to integrate and harmonise legislation across the member states of the European Union (EU), mental health legislation, including legislation for the detention and treatment of offenders with mental disorders, differs widely across Europe. With changes to the Mental Health Act 1983 in the UK currently underway, investigating the different approaches to compulsory psychiatric care in other countries can be a stimulating and worthwhile exercise. We explored the Finnish mental health law with regard to compulsory admission and treatment and forensic care. Relevant differences between the Finnish approach and legislation in other European countries will be discussed.
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Kuczyńska-Zonik, Aleksandra, et Peteris F. Timofejevs. « The challenge of Populist Radical Right Parties to Europeanization – the cases of Estonia and Latvia, 2018-2021 ». Rocznik Instytutu Europy Środkowo-Wschodniej 19, no 3 (décembre 2021) : 143–75. http://dx.doi.org/10.36874/riesw.2021.3.7.

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Over the last two decades, family law has undergone changes in Western Europe, widening the definition of marriage to include same-sex couples. In addition, some East European countries offer a legal recognition of civil unions of same-sex couples, while others do not offer any legal recognition at all. This diversity in family law has been recently challenged by developments at the European level. It is argued here that this constitutes an adaptational pressure on those European Union (EU) member states that do not offer any or offer only formal recognition of same-sex couples. We examine two cases when member states faced such an adaptational pressure, namely Estonia and Latvia, focusing on the interplay of two types of factors. First is that of formal institutions which, due to their constitutional role or their expertise in the EU law, may act as facilitators of legal changes. On the other hand, there are also political actors which have tried to constrain such an adaptation. We examine here especially the role of two political parties which have made a considerable effort to oppose the change in the two countries. It is argued here that the ideological orientation of these parties explains, at least partly, their opposition to the ongoing Europeanization of family law. The paper concludes with a discussion of the main findings and their implications.
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Davinić, Marko, et Vuk Cucić. « Europeanization of General Administrative Procedure in Serbia ». Review of Central and East European Law 46, no 2 (27 mai 2021) : 153–78. http://dx.doi.org/10.1163/15730352-bja10045.

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Abstract Serbia (as well as other countries of the Western Balkan region) recently adopted the new General Administrative Procedure Act (gapa). The drafting and adoption process was strongly influenced by the European Union and its experts from the sigma organization. The paper first analyzes the novelties introduced and improvements made under European influence. The authors then go on to analyze deficiencies of European influence in the drafting process. Two main shortcomings thereof were the false deregulation and debureaucratization of gapa and the ‘one-size-fits-all’ approach applied in all the countries of the Western Balkan region, in spite of inherent differences in their legal systems. The purpose of the criticism given in the paper is to avoid the same issues in the future, during the process of harmonization of Serbian law with the acquis communautaire.
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Kaveshnikov, N., et A. Domanov. « Factors Behind Legislative Duration in the European Union ». International Trends / Mezhdunarodnye protsessy 20, no 1 (2022) : 80–108. http://dx.doi.org/10.17994/it.2022.20.1.68.3.

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This article investigates the impact of various institutional factors on the duration of legislative process negotiations in the European Union. The empirical data consists of EU secondary law directives adopted in 1990-2019 (1124 directives). We use the methodology of survival analysis (Cox model). We detected that after 2004 the rules of voting in the Council (unanimity or qualified majority) do not affect the duration of the legislative process; this conclusion changes the traditional vision of the functioning of the Council. We prove that of all the EU enlargements, only that of 1995 has influenced the legislative process and slowed it down. Other EU enlargements, including one in 2004 when 10 CEE countries joined the EU, did not show a significant impact. We demonstrate that of all basic treaty reforms that have taken place since 1990 only the Amsterdam Treaty has accelerated the decision-making process. In addition, we conclude that the Interinstitutional Agreement of 2007 between the Council and the European Parliament had a stronger impact on the legislative process than most treaty reforms. It favoured the acceleration of decision-making by consolidating cooperative practices between EU institutions based on trilogues. Besides, the study confirms some previous conclusions tested on the new dataset: more active involvement of the European Parliament in the legislative process (ordinary legislative procedure), the novelty and complexity of the act slow down the decision-making process.
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Kornai, János. « Hungary’S U-Turn ». Society and Economy 37, no 3 (septembre 2015) : 279–329. http://dx.doi.org/10.1556/204.2015.37.3.1.

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For two decades Hungary, like the other Eastern European countries, followed a general policy of establishing and strengthening the institutions of democracy, rule of law, and a market economy based on private property. However, since the elections of 2010, when Viktor Orbán’s Fidesz party came to power, Hungary has made a dramatic U-turn. This article investigates the different spheres of society: political institutions, the rule of law, and the influence of state and market on one another, as well as the world of ideology (education, science and art), and describes the U-turn’s implications for these fields and the effect it has on the life of people. It argues against the frequent misunderstandings in the interpretation and evaluation of the Hungarian situation, pointing out some typical intellectual fallacies. It draws attention to the dangers of strengthening nationalism, and to the ambivalence evident in Hungarian foreign policy, and looks into the relationship between Hungary and the Western world, particularly the European Union. Finally, it outlines the possible scenarios resulting from future developments in the Hungarian situation.
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Entin, Mark L., Ekaterina G. Entina et Vadim V. Voynikov. « NEW PRINCIPLES OF RESOURCE DISTRIBUTION IN THE EU AND THEIR IMPACT ON THE COUNTRIES OF THE BALTIC REGION ». Baltic Region 14, no 1 (2022) : 122–37. http://dx.doi.org/10.5922/2079-8555-2022-1-8.

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The Multiannual Financial Framework for 2021—2027 was adopted during the severe crisis caused by the ongoing coronavirus pandemic. In the face of a rapidly deteriorating economic situation, EU countries took unprecedented steps radically changing the principles of resource allocation in the Union. These included the recovery plan for Europe, making the EU budget conditional on respect for the rule of law and the new EU resources system. This article seeks to identify the essential characteristics of the decisions made within the Multiannual Financial Framework and define their significance for advancing integration. The study attempts to answer two questions: do these decisions mark the transition to a new stage of integration and to what extent do they comply with the law of the Union. Several EU initiatives related to debt redistribution are analysed, along with the impact of these initiatives on Eastern European countries, particularly those of the Baltic Sea region. The research explores the decisions from the standpoint of legal and political science. In particular, it is stressed that, when reaching a compromise on making the budget conditional on respect for the rule of law, the EU and its member states had to use a mechanism for postponing the execution of an act of the Union, which contradicts the basic principles of EU law. From a political point of view, the adoption of a package of legislative acts within the Multiannual Financial Framework means growing dependence of the member states and an increase in solidarity and loyalty within the Union.
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Järvelaid, Peeter. « Estonian Legal Culture on the Threshold to the 21st Century ». International Journal of Legal Information 29, no 1 (2001) : 75–83. http://dx.doi.org/10.1017/s0731126500000858.

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The Republic of Estonia is one of those European countries for which the year 1918 meant a deep and radical change in the development of their states. During the last decade, these states – Austria, Hungary, the Czech Republic (the Czech and Slovak Federal Republic in 1918), Poland, Finland, Lithuania, Latvia and Estonia – have all become Member States of or applicant countries to the European Union. On 28 July 1922, the Republic of Estonia was de jure recognized by the Government of the United States. This was an important act, since soon afterwards, on 22 September 1922, Estonia became a member of the League of Nations. Estonia had thus become a subject of international law.
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Zankl, Martin Wolfgang. « Austria’s new Foreign Direct Investment Law : Review and Outlook ». Global Trade and Customs Journal 17, Issue 6 (1 juin 2022) : 241–47. http://dx.doi.org/10.54648/gtcj2022032.

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Accelerated by the Covid-19 crisis and based on harmonization efforts of the European Union, a new federal law on the control of foreign direct investments (Investment Control Act – InvKG) entered into force in Austria on 25 July 2020. The Investment Control Act aims at the comprehensive and EU-wide formalized control of foreign investments from non-EU countries into Austrian companies that are of strategic importance for Austria due to their activities in areas that are indispensable for security or public order in Austria. The following article sets out the core provisions of the Investment Control Act and provides an initial review of the first experiences in Austrian practice. It ends with an outlook on the impact of the Investment Control Act on M&A transactions in Austria.
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Fleming, Valerie, Beate Ramsayer et Teja Škodič Zakšek. « Freedom of conscience in Europe ? An analysis of three cases of midwives with conscientious objection to abortion ». Journal of Medical Ethics 44, no 2 (29 juillet 2017) : 104–8. http://dx.doi.org/10.1136/medethics-2016-103529.

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While abortion has been legal in most developed countries for many years, the topic remains controversial. A major area of controversy concerns women’s rights vis-a-vis the rights of health professionals to opt out of providing the service on conscience grounds. Although scholars from various disciplines have addressed this issue in the literature, there is a lack of empirical research on the topic. This paper provides a documentary analysis of three examples of conscientious objection on religious grounds to performing abortion-related care by midwives in different Member States of the European Union, two of which have resulted in legal action. These examples show that as well as the laws of the respective countries and the European Union, professional and church law each played a part in the decisions made. However, support from both professional and religious sources was inconsistent both within and between the examples. The authors conclude that there is a need for clear guidelines at both local and pan-European level for health professionals and recommend a European-wide forum to develop and test them.
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Liubchych, Anna, Olena Savchuk et Tetyana Berkutova. « Problems of Legal Competency of Innovative Infrastructure Subject within the Format of Assistance to Entrepreneurship in Forestry Legal Relations : Expediency of European Union Experience Implementation ». European Journal of Sustainable Development 8, no 2 (1 juin 2019) : 69. http://dx.doi.org/10.14207/ejsd.2019.v8n2p69.

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At present there is observed a change in world economy and development of evolving market relations in society alongside the transition of economy to innovative mode of development. Innovation infrastructure subjects act as obligatory participants of innovative relationships. According to the Law of Ukraine “On Investment Activity”, art.5, the subjects of innovative activities are physical and (or) juridical persons of Ukraine, physical and (or) juridical persons of foreign states, persons without citizenship, associations of the mentioned persons who conduct innovative activities in Ukraine and (or) involve property and intellectual values, invest their own or borrowed finances for realizing innovative projects in Ukraine[1]. Entrepreneurship is considered a leading component in the processes of stable development of forest resources under conditions of market liberalization of utilizing natural resources and forest in the EU. Attracting investments to this sphere is to be based on recognition of all kinds of forestry operations as business activities with corresponding remuneration of these activities’ results. Besides, improvement of financial mechanism is an integral condition of ecologically balanced use of forestry, because at present it acts as an impeding factor of efficient development of forestry into the EU countries. Investment provision improvement is possible under favorable credit and financial preconditions for financing the processes of restoring forest resources potential. It is possible to improve investment attractiveness of forestry business, especially for foreign investors, on the premise of real implementation of elements of modern ecological management into business practices. Keywords: EU countries, foreign experience, entrepreneurship, forests, forestry legal relations, innovations, innovative activities, innovative infrastructure, subjects.[1] Law of Ukraine “On investment activities”. The Verkhovna Rada Bulletin, 2002, no 36, p. 266.
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Bottausci, Sara, Roger Midence, Francisco Serrano-Bernardo et Alessandra Bonoli. « Organic Waste Management and Circular Bioeconomy : A Literature Review Comparison between Latin America and the European Union ». Sustainability 14, no 3 (31 janvier 2022) : 1661. http://dx.doi.org/10.3390/su14031661.

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Worldwide, organic waste represents one of the most significant shares in the waste management system. Within the framework of circular bioeconomy, new and cutting-edge infrastructure has been developed at the European level to turn organic waste into valuable resources. The present paper aims to provide an exhaustive comparison between the European Union and Latin America regarding organic waste valorization. To this end, an introductive analysis about the state of the art circular bioeconomy in Latin America and Caribbean countries was developed. Subsequently, a systematic literature review in the context of South and Central America was conducted to detect differences and similarities in technologies and best practices for treating biowaste. The results show that the Latin American region is home to numerous bio-based infrastructures: biogas recovery, composting facilities and bioremediation strategies. Nevertheless, a conclusive remark underlines that some social, economic and political barriers are still encountered in the region, and therefore, new and locally-based studies are of paramount importance.
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Ferreira, Tatiana. « E-Health Applications and Data Protection : a comparison of selected European Union members’ national legal systems ». Bioethica 8, no 1 (10 avril 2022) : 74–84. http://dx.doi.org/10.12681/bioeth.30545.

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In a context of constant evolutions and digitalization of the world, the health industry is one of the most relevant areas of innovation, especially with the development of countless types of electronic health (e-health) applications such as electronic health records or health applications on mobile devices. Furthermore, as data is becoming increasingly valuable, patients’ health data, in particular, require the highest level of attention as it is vastly confidential and stored in massive amounts in e-health applications. Along with the development of new technologies, law is deemed to follow for regulating it. This implies that law must act as a protector for health data.Within the European Union, the issue of data protection has been dealt with by the European Commission notably through the General Data Protection Act (GDPR) in 2018, but it is each country’s responsibility to deal with new technologies in health, implement and apply data protection to health data.Thus, it is relevant to compare how European countries deal with health data managing issues in e-health applications from a legal perspective and evaluate how efficient they are. For the purpose of this research, only three types of health applications will be compared as a sample, including electronic health records, electronic prescriptions and mobile health applications.
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Arnaldo Valdés, Rosa María, et Victor Fernando Gómez Comendador. « European Universities Initiative : How Universities May Contribute to a More Sustainable Society ». Sustainability 14, no 1 (2 janvier 2022) : 471. http://dx.doi.org/10.3390/su14010471.

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The European Universities initiative, launched by the European Commission in 2018, has its origin in the concept of Civic Universities (CivUs) and consists of transnational higher education alliances throughout the European Union that share long-term strategies. They are expected to become universities of the future, to promote European ideals and character, and to revolutionize the competitiveness and excellence of European higher education. European universities add 41 alliances, involving 31 different countries. This article presents an early quantitative evaluation of this initiative. This paper addresses the coverage of the 41 alliances and selects five of the most advanced for a deeper evaluation of their best practices and their contribution to the realization of CivUs. This paper also outlines the criteria for evaluating the extent to which good practices implemented by these alliances are aligned and can contribute to the attributes of CivUs, based upon state-of-the-art educational standards. A quantitative framework, based on application of the analytical hierarchy process (AHP), is also provided to rank the good practices developed by these alliances against the previous evaluation criteria. Furthermore, by applying a sensitivity analysis, this paper also addresses the robustness of this approach.
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Otavová, Milena, et Veronika Sobotková. « VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no 6 (2010) : 345–54. http://dx.doi.org/10.11118/actaun201058060345.

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The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“) should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.
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Crochet, Victor, et Marcus Gustafsson. « Lawful Remedy or Illegal Response ? Resolving the Issue of Foreign Subsidization under WTO Law ». World Trade Review 20, no 3 (1 avril 2021) : 343–66. http://dx.doi.org/10.1017/s1474745621000045.

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AbstractDiscontentment is growing such that governments, and notably that of China, are increasingly providing subsidies to companies outside their jurisdiction, ‘buying their way’ into other countries’ markets and undermining fair competition therein as they do so. In response, the European Union recently published a proposal to tackle such foreign subsidization in its own market. This article asks whether foreign subsidies can instead be addressed under the existing rules of the World Trade Organization, and, if not, whether those rules allow States to take matters into their own hands and act unilaterally. The authors shed light on these issues and provide preliminary guidance on how to design a response to foreign subsidization which is consistent with international trade law.
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MAGGETTI, Martino. « Trust, Coordination and Multi-level Arrangements : Lessons for a European Health Union ». European Journal of Risk Regulation 11, no 4 (12 novembre 2020) : 790–99. http://dx.doi.org/10.1017/err.2020.97.

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In the wake of the outbreak of the COVID-19 crisis, the Swedish and Swiss governments adopted a similar policy approach. They enacted mostly non-binding measures to contain the epidemic, relying on the high level of interpersonal trust and trust in political institutions that exist in both of these (broadly comparable) countries to ensure compliance. However, unlike Sweden’s strategy, the Swiss policy response evolved during the early weeks of the “first wave”, achieving public health and socioeconomic results that have been considered as satisfactory, notwithstanding the complex institutional setting and policy process, the central location of Switzerland in continental Europe, its openness and its closeness with deeply affected regions in Italy and France. To shed light on this policy response and to draw lessons from it, this paper firstly discusses the role played by the new Swiss Epidemics Act. This law centralises decision-making capacity at the federal level and expands the competences of the central government, while leaving leeway to subnational units for implementation and recognising the need for increased international regulatory cooperation. Secondly, it shows how such a solution – a multi-level arrangement steered from the federal level with quite strong vertical and horizontal coordination mechanisms – could work as a blueprint for a European Health Union.
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Raganelli, Biancamaria, et Pierre de Gioia Carabellese. « From the pandemic to the recovery : a legal analysi ». Estudios de Deusto 69, no 2 (27 décembre 2021) : 185–227. http://dx.doi.org/10.18543/ed-69(2)-2021pp185-227.

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The Covid pandemic has raised various legal issues, fueling the scientific debate on the relationship between fundamental rights and freedoms in the global emergency context. Moreover, a case law has started developing within the different jurisdictions. Additionally, constitutional Courts, in different countries, have ruled over potential conflicts of interest among central powers and local ones, and even some decisa of the Court of Justice of the European Union have started “blossoming” in this area. Against the backdrop of this analysis, the paper discusses the main legal problems sparked off by the declaration of the state of emergency, with a focus on the main EU jurisdictions and with glimpses of non-EU countries. The aim of this is to discuss the balance between fundamental rights and liberties in decisa in different legal systems, as well as the interpretation given to principles of proportionality of the public health measures, adequacy, precaution and loyal collaboration and the relationship between freedom and limits to public power. Bearing this in mind, the purpose of the work is to demonstrate that, first and foremost, in Europe there is room for both a formal and a substantial recognition of common rights and liberties in terms of interpretation and application of constitutional traditions, shared by the different Member States. The relevant adherence to these principles is guaranteed by the European Court of Justice. Second, the recovery after the pandemic is an open challenge. An important opportunity for Europe and its Member States is materialising, and this is to take a step forward on the bumpy path toward a European Political Union capable of strengthening a structure weakened by several earthquakes. A path and a project still plenty of pitfalls that needs to regroup around a central core increasing unification among European peoples (art. 1 TEU), which has never meant to be an alternative to national identity. Received: 24.11.2021Accepted: 13.12.2021
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Osaulenko, S. V. « POLITICAL PARTIES AND FREEDOM OF ASSOSIATION ». Знання європейського права, no 5 (22 décembre 2021) : 28–31. http://dx.doi.org/10.32837/chern.v0i5.274.

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The content of the constitutional right to freedom of association in political parties in Ukraine is one of the elementsof this subjective right. Traditionally, the structure of any subjective right is analyzed in the composition of the subjectsof this right, its object (objects), as well as the content, and constitutional subjective rights are not an exception to thisrule. It should be emphasized that this approach is fully justified and should be followed. In studying the content of theconstitutional right to freedom of association in political parties in Ukraine, the question of distinguishing between theconcepts of “union” and “association” arises.The relevance of the research topic is that European integration processes are currently underway in Ukraine,which provide for the harmonization of national legislation with human rights standards adopted in the EU. It is withinthese processes that the author analyzes and substantiates the need to move to a wider application of the concept of"association" in national legislation and Ukrainian legal literature.So far, experts in constitutional law have not analyzed the issue of distinguishing between the concepts of “union”and “association” in the context of the study of the right to freedom of association in political parties in Ukraine. Inthis regard, in writing the article used works devoted mainly to general issues of the theory of state and law (primarilythe development of professors Krestovskaya, Matveeva), as well as general issues of constitutional law in terms ofsubjective rights (primarily developed by professors Shapoval, Mishyna). We should also take into the account thedissertation for the degree of Candidate of Law, devoted to the constitutional right to unite in political parties, that wassubmitted by A.M. Moiseev on the materials of foreign law and case law.The author argues that the need to distinguish between the concepts of “union” and “association” in relation to theconstitutional right to freedom of association in political parties in Ukraine.The author recommends to abandon the use of the concept of “association of citizens” in favor of the concept of“association” in Art. 36-37 of the Constitution of Ukraine and bring other laws and bylaws in line with the Constitutionof Ukraine, first of all – the Law “On Political Parties in Ukraine”, where in Art. 2 “The concept of a political party”gives this definition. Prospects for further research are to use the same thesaurus used by foreign scholars working inEU countries when studying the right to freedom of association in political parties in Ukraine
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Krupchan, Alexander, et Alexander Gaydulin. « Europeanization of private law as a hermeneutic and civilistics problem : an approach to the interpretation law institutionalization ». Legal Ukraine, no 11 (29 novembre 2019) : 21–30. http://dx.doi.org/10.37749/2308-9636-2019-11(203)-3.

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The article deals with the problems of the civilistic institutionalization of the interpretation law in the context of the Europeanization of private law. The basis of this study is the application of civilistic methods to investigate this problem. This article deals with the comprehensive study of the legal integration of the private law systems of the EU Member States and other European countries. In Comparative Law, this process is called Europeanization of private law. This is a broad topic that raises many questions. The issue of Europeazation of private law is an extremely multi-faceted problem. The current economic crisis is a challenge for the Europeanization of private law. There is a need to exchange experience in interpreting the concept of European Private Law after the 2016 Brexit referendumand to propose a common way of a coherent Europeanization policy strategy on this basis. In this context, Europeanization can be defined equally simply and broadly as a type regional international integration. However, this meaning is not so simple. Suddenly, after the 2016 Brexit, EU self-identification with all Europe is destroyed by one act. All this happened because level of European Union identification was very excessive. European academic lawyers spoke about it previously. In particular, it was stressed that they do not subscribe to the overly European Union-centric notion «Europe» that the term «Europeanization» implies. However, they went along with the widely used term «Europeanization», while noting its obvious inaccuracy. The «extremist wing of the Europeanization brigade» have tended to view the European states as little more than passive recipients duly implementing dictate of Brussels. Now Europeanization of private law for all EU member states should be understood as the «EU-ization», but it should take the form of a legal harmonization too. Europeanization of private law for all States, including Ukraine, should be interpreted as the legal cultural process or the common base of the harmonization of laws. And for this purpose academic lawyers should use this term as referring to the cross-culture comparing of legal paradigms at the domestic level. These paradigms could be the keys for understanding the legal convergence problem. They go to the very heart of the national (domestic) legal systems in Europe. Under these conditions, the concept of codification of private law in the form of a European civil code is hopelessly outdated. More promising is the way to approximate the mechanisms of legal interpretation. Indeed, there are all indications of the formation of a new civilistic institute, called the right of interpretation. This institute comes from ancient Roman ius interpretatio. That is why this modern institutionalization is a reception of Roman law interpretation. The article concludes that a coherent methodology is needed to clarify the process of institutionalizing the law interpretation. Therefore, there is a need to develop a new type of doctrine – the civilistic theory of law of interpretation. Key words: European private law, Europeazation of private law, law of interpretation, doctrine, civilistic methodology.
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Ferri, Delia, et Katie Donnellan. « The Implementation of the Marrakesh Treaty in the European Union : An Important Piece in the Accessibility Jigsaw ? » Legal Issues of Economic Integration 49, Issue 3 (1 juillet 2022) : 269–92. http://dx.doi.org/10.54648/leie2022013.

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The Marrakesh Treaty to Facilitate Access to Published Works for Persons Who Are Blind, Visually Impaired, or Otherwise Print Disabled (Marrakesh Treaty) aims to enable the creation and cross-border exchange of copyrighted works in formats that are accessible to individuals with disabilities. To that end, it requires Contracting Parties to introduce a set of limitations and exceptions to existing copyright rules. Following Opinion 3/15 of the Court of Justice, the Marrakesh Treaty was concluded by the European Union (EU) on behalf of its Member States. It was implemented by means of a Directive governing the substantive rights of reproduction, distribution and making available of published works in accessible formats, and a Regulation governing the cross-border exchange of accessible format works with Third Countries, both based on Article 114 of the Treaty on the Functioning of the European Union (TFEU). This article examines the role of the Marrakesh Directive and Regulation in enhancing access to printed material to persons with disabilities. In that connection, it discusses common trends and perceptions of such a Marrakesh framework on the basis of empirical research consisting of a set of semi-structured interviews conducted with key stakeholders across twelve Member States. It locates the Directive and Regulation within the growing body of EU legislation that aims to ensure accessibility of an array of materials, products and services for persons with disabilities, while driving forward economic integration. In doing so, it conceives of the Marrakesh Directive and Regulation as part of the broader remit of EU disability law, which is an emerging cross-cutting area of EU action. On the whole, this article argues that the Marrakesh Treaty and its implementing legislation contribute to the protection of the rights of persons with disabilities within the internal market, but form just one piece – albeit an important one – of the accessibility ‘jigsaw’. Marrakesh Treaty, Directive 2017/1564/EU (Marrakesh Directive), Disability, Copyright exceptions, Accessibility, European Accessibility Act, European Union Law, Implementation, Empirical Research
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Rasskazova, V. V. « Settlement and Release in European Legislation ». Bulletin of Kharkiv National University of Internal Affairs 89, no 2 (26 juin 2020) : 61–68. http://dx.doi.org/10.32631/v.2020.2.05.

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Since the current contractual practice demonstrates the active use of settlement and release construction by the parties of civil legal relations as one of the most flexible instruments of termination of an obligation, the issue of ensuring unity in the interpretation and practice of this legal institution remains relevant. The subject matter of this study is the norms of civil law of different Member States of the European Union, and the purpose is the study of the conceptual approaches of other states to the legislative consolidation of settlement and release structure, its recognition as one of the ways to terminate the obligation and specific features of the interpretation and application of this institution that will make it possible to enlarge the view on the essence and role of settlement and release within the system of grounds for the termination of civil obligation and national contractual practice. The comparative and legal method was chosen as the main method of scientific research, due to which the author characterizes the main elements, purpose and essential features of legal constructions in civil law of other states, which are similar to the institution of settlement and release in Ukraine; the author pays attention to distinctive technical and legal peculiarities of civil legislation of some EU countries. According to the results of the conducted research the author has established that civil legislation of the most European countries does not enshrine settlement and release as the institution of obligation law and does not recognize it as an independent method to terminate the obligation. At the same time, the codified acts of some states contain certain legal norms, which provide for cases of transferring a certain good by the debtor to the creditor instead of fulfillment of an obligation, as well as enshrine legal institutions that act as settlement and release. The significance and practical significance of the paper is that the conducted study reveals new directions for further research, demonstrates the relevance and need for a more detailed and comprehensive analysis of the content and legal features of settlement and release, its importance and role in national contractual practice, as well as in the practice of other states.
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Wang, Zhihao, et Jiefei Guo. « Research on Legal Protection of Geographical Indications ». Learning & ; Education 9, no 3 (29 décembre 2020) : 40. http://dx.doi.org/10.18282/l-e.v9i3.1569.

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With the development of the times, geographical indications have more and more influence on a country’s economy and culture. As a big country of geographical indication resources, China should make use of the benefits of geographical indications to promote economic and cultural development. However, due to the mixed legislative mode of Trademark Act, which includes TrademarkAct,Regulations on the protection of geographical indications andAdministrative measuresfor geographical indications of agricultural products, there are conflicts and confusion in the legal provisions, which is not conducive to the development of geographical indications in China. This paper discusses the protection mode of geographical indications in European Union, the United States and other countries, analyzes the advantages and disadvantages of special law protection, Trademark Act protection and anti-unfair competition law protection mode, and puts forward suggestions that China should adopt special law protection to make better use of China’s rich geographical indication resources in the way of strong protection.
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Smirnov, E. N., S. V. Pospelov et B. D. Nuriev. « Digital attaches institute in system of digital technology export support on example of big data and European Union legislation ». E-Management 5, no 1 (1 mai 2022) : 43–51. http://dx.doi.org/10.26425/2658-3445-2022-5-1-43-51.

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The article touches upon the problem of state support for the export of digital technologies, taking into account the requirements set out in the “Action Plan (roadmap) “Creating additional conditions for the development of the information technology industry”, approved by the Government of the Russian Federation in September 2021. The authors develop the idea of the need to activate the activities of digital attaches, which, as expected, in the near future will play an important role in promoting domestic IT companies abroad. At the same time, it is emphasized that in their activities, digital attaches should pay more attention to the legislative process in the partner countries. As an example, the authors analyzed the legislative activity in relation to big data in the European Union countries. The article states the importance of applying the opportunities that the “Data Governance Act”, which is under consideration in the European Parliament, can provide to domestic business. Particular attention is paid to such emerging law institutions as the reuse of public sector big data, the provider and digital altruism. The authors believe that currently there is a rethinking and reformatting of the mechanism of interaction between the state and business in the digital sphere, which also requires study by domestic specialists.
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Goh, Hench, James Leong, Adam Haris Othman, Yee Ching Kho et Chung Yin Wong. « A Proposal for Malaysia’s Asylum Act ». Asian Journal of Law and Policy 1, no 1 (28 juillet 2021) : 63–81. http://dx.doi.org/10.33093/ajlp.2021.4.

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Asylum is granted to people in search for international protection from persecution or serious harm in their own country. The right to asylum for refugees in Malaysia is far from realization and in dire need of a practical solution. Due to the lack of a proper enactment of Asylum Act, asylum seekers are to deal with denial of basic rights. Asylum seekers are also denied of education and healthcare due to high cost since these are not provided by the government. This article discusses the need for a proper enactment of Asylum Act in Malaysia in relation to the rising numbers of asylum seekers and refugees in the country. In this research, a comparative analysis between Malaysia’s existing laws dealing with asylum and the law of Australia, United Kingdom, Indonesia, and European Union was carried out. It was found that these countries have developed their legal framework for asylum considerably and could legally accommodate the influx of refugees into their respective countries, in contrast to Malaysia’s increasingly poor management of the refugees and asylum-seekers. The study suggests the possibility for the adoption of recommended legal principles from those countries into the proposed Malaysian Asylum Act.
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Rogacka-Łukasik, Anna. « DO THE PROVISIONS REGULATING THE TERMS OF EMPLOYMENT OF POSTED WORKERS, AS MANDATORY PROVISIONS, ENSURE THE PROTECTION OF THE EMPLOYEE ? » Roczniki Administracji i Prawa specjalny, no XXI (30 décembre 2021) : 545–61. http://dx.doi.org/10.5604/01.3001.0015.6196.

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All employment relationships, including strictly employment relationships, may be related to the legal areas of two or more countries, which raises the question of the law applicable to a specific legal relationship. The Rome I Regulation has a key importance in determining the applicable law to which the employment relationship is to be subjected. In this respect, the decree of Art. 8 of the Regulation has a fundamental importance, which was analyzed in the first part of this publication. However, the mechanism according to which the lex labori will be corrected by the provisions forcing their application, the issues of which are presented later in the publication, should be distinguished from the scheme presented in the above-mentioned regulation. According to the EU legislator, one of the matters of employment relationships regulated by such provisions is the standardization of the terms and conditions of employment of employees posted to perform work in the territory of a European Union Member State. Answers to the question whether it is appropriate to assign a nature of the rules enforcing its application provisions to this regulation (concerning the terms and conditions of employment of posted workers) has been made at the end of this publication.
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Prytyka, Yurii D., Mykhailo M. Khomenko et Ievgeniia A. Bulat. « The Reform of Civil Legislation on Legal Liability ». Global Journal of Comparative Law 10, no 1-2 (25 juin 2021) : 105–22. http://dx.doi.org/10.1163/2211906x-10010009.

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Abstract The article is devoted to the research of the institute of civil liability through the prism of recoding of the civil legislation of Ukraine. Particular attention is paid to the experience of a number of European Union countries in reforming civil legislation. The study used the following methods: dialectical, formal and legal, comparative legal. In the process of future recoding of the civil legislation of Ukraine, it is proposed to focus the attention of the expert community on the following problems: defining a system of non-contractual obligations; overcoming the dominance of blanket norms in the main act of civil law; revision of fundamental approaches to terms of exemption from civil liability; full revision of the rules governing liability for breach of monetary obligations; the need to enshrine pre-contractual liability rules; the implementation of institution of collective redress in substantive civil law; rethinking of approaches to the regulation of conditioning obligations.
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Jacobides, Michael G., et Ioannis Lianos. « Ecosystems and competition law in theory and practice ». Industrial and Corporate Change 30, no 5 (1 octobre 2021) : 1199–229. http://dx.doi.org/10.1093/icc/dtab061.

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Abstract One of the most profound changes in the industrial landscape in the last decade has been the growth of business ecosystems—groups of connected firms, drawing on (digital) platforms that leverage their complementors and lock in their customers, exploiting the “bottlenecks” that emerge in new industry architectures. This has created new asymmetries of power, where the “field” of competition is not the relevant product market, as is usually the case in competition law, but rather the ecosystem of various complementary products and associated complementor firms. These dynamics raise novel concerns over competition. After examining the foundational elements of the ecosystem concept, we review how ecosystems are addressed within the current scope of competition law and identify the gap in the existing framework of conventional competition law. We then move to a critical review of current efforts and proposals in the European Union for providing regulatory remedies for ex ante and ex post resolution of problems, focusing on the current (2020) proposals of the Digital Market Act on ex ante regulation, with its particular focus on “gatekeepers.” We also review recent regulatory initiatives in European countries that focus on ex post regulation and on the role of business models and ecosystem architectures in regulation before providing a deep dive into proposed Greek legislation that explicitly focuses on ecosystem regulation. We conclude with our observations on the challenges in instituting and implementing a regulatory framework for ecosystems, drawing on research and our own engagement in the regulatory process.
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V. V., Novitskyi. « Political and legal mechanisms for the protection of human rights through the lens of the European Union countries ». Almanac of law : The role of legal doctrine in ensuring of human rights 11, no 11 (août 2020) : 180–85. http://dx.doi.org/10.33663/2524-017x-2020-11-32.

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The author of the article, first of all, draws attention to the current problems of protection and protection of human rights, which unfortunately are traced within the territorial jurisdiction of the European Union. Such problem is quite well demonstrated by Berbel Koffler, as the Commissioner of the Government of the Federal Republic of Germany on human rights and humanitarian aid policy. Indeed, the Ombudsman of Germany has raised a number of deep dilemmas: violence against human rights defenders on the grounds of their professional activity, the relation of human rights institutions with public security and economic development. In fact, these questions, in varying percentages, are equally relevant to many countries in the world. In the outlined context, the case of the European Court of Human Rights “Gabriel Weber and Caesar Richard Saravia v. Germany” of 29.06.06 was analyzed. Actually, this case covers directly the issues of human rights and national security of Germany. Grounds for initiating this case have arisen in connection with the legislative provisions of the Law of Germany on the Restriction of the Secret of Correspondence, Mail and Telecommunications of 13.08.68., ("Law G-10"), taking into account changes made under the Anti-Crime Act of 28.10.94, which extend the powers of the Federal Intelligence Service, within the so-called strategic monitoring. It is about collecting information by listening to telephone conversations in order to identify and prevent serious threats to the Federal Republic of Germany, such as: armed attacks on its territory, international terrorist attacks, other serious crimes. According to the applicants who worked as journalists, strategic monitoring can be used against individuals to prevent effective journalistic investigations. In view of these suspicions, the applicants argued that they had violated the human rights guaranteed by the Convention, such as the right to privacy and correspondence, the violation of press freedom, and the right to an effective remedy. The ECHR Judges, having examined the circumstances of the case, concluded that there were no grounds to satisfy the complaints on the basis of the following arguments: 2) German legislation, as part of strategic monitoring, is endowed with adequate and effective safeguards against abuse by authorized entities. In addition, the article analyzes the multi-vector issue of banning citizens of some European Union countries from wearing hats that completely or partially hide their faces. The fact is that, under such restrictions, in particular, the traditional clothing of women adherents of Islam has fallen. It is a “burqa” and a “niqab”. The presented study is mainly based on the legislative practice of France, Belgium, which provides for administrative as well as criminal penalties for non-compliance with the stated prohibition. In such cases as S.А.С. France, Belkacemi and Oussar v. Belgium, Dakir v. Belgium, the applicants, alleged that they had violated the human rights guaranteed by the Convention, including: the right to respect for their private life; the right to freedom of expression of one's religion or belief; the right to freedom of expression; the right to freedom of association; humiliating treatment and discrimination against the enjoyment of the abovementioned human rights. According to most ECHR judges, who have dealt with the said cases, the disputed prohibition is not necessary in a "democratic society for public safety" but its main task is to preserve the conditions of "cohabitation" as an element of "protection of the rights and freedoms of others." In the context of this debate, attention was paid indirectly to such EU Member States as: Austria, Bulgaria, Croatia, Germany, Latvia, the Netherlands, Italy, Spain, Denmark, Switzerland. Keywords: human rights, legal guarantees, security, privacy.
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Pancheva, Stanislava. « ACCOUNTING LAW IN THE REPUBLIC OF BULGARIA - SITUATION, PROBLEMS AND DECISIONS ». Knowledge International Journal 34, no 1 (4 octobre 2019) : 31–35. http://dx.doi.org/10.35120/kij34010031p.

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The scientific research examines the productions included in the new Accounting Law adopted in 2015 and their impact on reporting in the Republic of Bulgaria. To this end, the requirements for current accounting and accounting systems in enterprises, for accounting documents and accounting information, for inventory of assets and liabilities have been studied; to the storage of accounting information; to the application of the financial reporting base; to the content and preparation of the financial statements, the activity reports and the payment reports to the governments of the enterprises and groups of enterprises; to conducting the independent financial audit and the publicity of the financial statements, the activity reports and the payment reports to the governments of the enterprises and groups of enterprises, as well as to the heads of the different types of enterprises. In addition, the scope of the entities applying the requirements of the Accounting Act and the principles according to which they evaluate and recognize the positions presented in the financial statements have been analyzed. The positive aspects of the new Accountancy Act and its weaknesses are also outlined. On this basis, concrete solutions to the identified problems were proposed, signaling to the legislator the need for adequate timely legislative changes in the following more significant directions:First. To eliminate the identified gaps and to resolve the discussion issues in the texts of the Accounting Act in force, as well as in the whole accounting legislation in order to achieve a high degree of synchronization with the requirements of the applicable accounting standards and the European Union, as well as high quality accounting information created for management and external data users.Second. To regulate through appropriate legal texts the activity and its accounting treatment in micro, small and medium-sized enterprises, which are the majority of the enterprises in the Republic of Bulgaria.Third. To carry out in-depth research in the field of accounting practices and standardization of accounting in other countries of the European Union and beyond, in order to select and apply in Bulgaria the best practices and experiences.Without claiming comprehensiveness and comprehensiveness, the present scientific work aims to draw attention to the outstanding issues in the current Accounting Act with a view to their faster effective resolution.
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