Special Provisions of the Act on Measures and Actions at the State of the Emergency Announced by a Decision of the National Assembly as of 13.03. 2020 in the Field of Taxation in the Republic of Bulgaria

De Jure ◽  
2020 ◽  
Vol 11 (1) ◽  
Author(s):  
Sasho Penov ◽  
◽  
◽  
Keyword(s):  
The State ◽  
Executive Power ◽  
State Of Emergency ◽  
National Assembly ◽  
Tax Legislation ◽  
Tax Deductions ◽  
The Law ◽  
The Republic

An Act on the Measures And Activities At The State Emergency was adopted by the Parliament in relation to the growing pandemic COVID-19 in March 2020 and announced by a decision of the National Assembly on 13.03.2020. The act stipulates the measures and actions to be taken by the executive power, employers and appointing authorities, as well as the enactment of provisions of different legal acts and individual administrative acts during the state of emergency. The construction of the law consists of general provisions and transitional and final provisions. In the part of the transitional provisions of the act are included specific rules which expressly rearrange the enactment and application of certain provisions of the current tax legislation. The article discusses the the content of these norms and some debatable issues which they raise. Based on the purpose of the law, as derived by the motives of its bill and its content, it may be concluded that these specific rules implement tax deductions only on particular taxes and for a limited circle of taxpayers. Different possible interpretations are discussed when comparing the general norms of the law and the special provisions for tax matters.

scholarly journals La Constitution Algerienne De 1989: Une Passerelle Entre le Socialisme Et L’islamisme?

Afrika Focus ◽  
1991 ◽  
Vol 7 (3) ◽  
pp. 241-282
Author(s):  
Dirk Beke
Keyword(s):  
Party System ◽  
The State ◽  
Political Regime ◽  
Socialist Revolution ◽  
Political Responsibility ◽  
State Of Emergency ◽  
National Assembly ◽  
Fundamental Freedoms ◽  
The Law ◽  
The Government

The Algerian Constitution of 1989: A Bridge Between Socialism and Islamism? The riots of october 1988, the most violent uprising since independence against FLN-rule, forced president Chadli Bendjedid to accelerate and to extend the constitutional reforms announced earlier. An adaption of the constitutional law to the ongoing economic liberalization-process had become a necessity, but the popular pressure now not only asked economic changes, but also profound political reform. The new constitutional text was rapidly elaborated by a small circle of persons around the President and then submitted directly to a popular referendum. In contradiction with the procedure fixed by the previous constitution, the National Assembly was not involved nor even consulted. The constitution of 1989 generates an entirely new political regime. The word “socialism”, basis of the official doctrine since independence and largely confirmed by the provisions of the constitution of 1976, is banned completely. The new constitution also provides for the political responsibility of the Head of the Government and the members of the Government to the National People’s Assembly, and not any more to the President only. In the chapter on fundamental freedoms and the rights of man, it is explicitly provided that the State guarantees the right to form political associations. This new timorous formulation entails the end of the one-party system and the FLN’s exclusive hold on power. Some basic principles remain: Algeria is still considered a popular democratic state. Islam is the state religion and the official language is Arabic. No reference is made to the Berber language or culture. New is that the exercise of the guaranteed fundamental freedoms and rights can not be submitted any more to the imperatives of a socialist revolution. It is also stated that judges only obey to the law, they are not submitted any more to the revolutionary legality. A Constitutional Council is created to ensure that the constitution is respected but citizens have no right to submit a case, only the President and the President of the Assembly have. The tasks of the army are limited to safeguard the national independence and sovereignty,•the army has no duties any more to safeguard the socialist revolution. The introduction of a responsible Government affects the presidential powers only in a minor way. The President presides over the Council of ministers, where bills are discussed. The President can ask the Assembly for a second reading of a law and this new vote requires a two-thirds majority. Only the President has the initiative for a constitutional revision. The President chairs a number of other councils. Finally the declaration of the state of emergency is depending only on the decision of the President; this attributes him large exceptional powers. Thus, the constitution of 1989 confirms a strong presidential regime but on the other hand it has introduced a real multi-party system in Algeria. More than 20 political parties are recognised. During the local elections of 1990 the ruling FLN was defeated in most places by a massive victory of the islamic fundamentalist party, the FIS. A new electorial law, voted by the - still exclusive FLN - National Assembly beginning 1991, had to ensure a better result for the FLN during the forthcoming first free national elections. In June 1991 violent and even armed protest, organised by the fundamentalists against the law forced president Bendjedid to postpone elections, to declare the state of emergency but also to promise early presidential elections. Meanwhile many fundamentalists, and between them the main party-leaders, were arrested. The army played a crucial role in reestablishing public order and as a consequence gained more importance, but there were no signs that it exceeded its authority. Under present difficulties one wonders whether the constitution of 1989 will help to create a representative democratic multi-partyism, with an equitable liberal economy, whether it will help to open the way for a regime dominated by islamic fundamentalists?

scholarly journals Some questions on the law on the state of emergency

2021 ◽  
Vol 16 (2) ◽  
pp. 101-109
Author(s):  
Maria Chochova
Keyword(s):  
The State ◽  
State Of Emergency ◽  
National Assembly ◽  
Time Periods ◽  
The Law ◽  
Court Proceedings ◽  
Labour Legislation ◽  
Labour Disputes

The article analyses two provisions of the Law on Measures and Actions in the State of Emergency, declared with the decision of the National Assembly of 13th March 2020, providing for suspension and extension of time periods provided in the legislation. The analysis is focused on examples based on the review of the labour legislation. The issue of suspended court proceedings on some labour disputes – until the end of the state of emergency – is also discussed.

KRAĆI POGLED NA ODNOSE NARODNE BANKE SRBIJE SA ZAKONODAVNOM I IZVRŠNOM VLAŠĆU

2021 ◽  
pp. 155-174
Author(s):  
Milan Rapajić ◽  
Keyword(s):  
Central Bank ◽  
The State ◽  
Legal Regulations ◽  
Small Deviations ◽  
National Assembly ◽  
State Supervision ◽  
National Bank ◽  
Legal Position ◽  
The Law ◽  
The Republic

In the paper, the author at the beginning points to the position of the Privileged National Bank of Serbia, which was established by the Law on the National Bank in 1883. The greatest influence of the state power, embodied in the monarch and the royal government, was exercised through the institution of state supervision over the National Bank. The personnel influence of the monarch and the competent minister of the royal government on the occasion of the election of the governor and the strong discipline of the state supervision over the central bank were the characteristics of the time of the constitution from 1869. The dependence of the central bank on the state authorities, that is, on the extremely authoritarian executive, continued in the Yugoslav socialist federation. The central part of the paper analyzes the constitutional and legal position of the National Bank of Serbia, its goals and functions. Special attention is paid to the election of the governor. Namely, based on the legal solution from 2003, the election of the governor began and ended in the National Assembly. During 2012, there was a change since the governor was proposed by the President of the Republic for a longer term of six years. Finally, the author points out that the legal regulations concerning the organization of the National Bank of Serbia correspond to internationally accepted standards. However, the election of the governor (more broadly, the governing body), and especially the possibility of dismissal, indicates that there are not small deviations of independence in practice in relation to formal independence prescribed by the Constitution of the Republic of Serbia and the Law on the National Bank.

scholarly journals Special tax on illegally acquired property

2020 ◽  
Vol 54 (4) ◽  
pp. 1453-1473
Author(s):  
Luka Baturan ◽  
Goran Milošević
Keyword(s):  
The State ◽  
Practical Application ◽  
National Assembly ◽  
The Law ◽  
The Republic

The National Assembly of the Republic of Serbia has adopted the Law on Determining the Origin of Property and Special Tax. With the "new" legal solution on determining the origin of property and special tax, Serbia seeks to protect the fiscal and other interests of the state based on the income of natural persons caused by abuse resulting in the possession of property that cannot be justified by legal income. Since the Law on Determining the Origin of Property and Special Tax introduces a new "special tax", it an opportunity to define the basic contours of this tax, and to give guidelines for practical application, as well as for the possible correction of the Law.

scholarly journals The Algerian Constitution of 1989: a Bridge between Socialism and Islamism?

Afrika Focus ◽  
1991 ◽  
Vol 7 (3) ◽  
Author(s):  
Dirk Beke
Keyword(s):  
Party System ◽  
The State ◽  
Political Regime ◽  
Socialist Revolution ◽  
Political Responsibility ◽  
State Of Emergency ◽  
National Assembly ◽  
Fundamental Freedoms ◽  
The Law ◽  
The Government

The riots of October 1988, the most violent uprising since independence against FLN-rule, forced president Chadli Bendjedid to accelerate and to extend the constitutional reforms announced earlier. An adaption of the constitutional law to the ongoing economic liberalization-process had become a necessity, but the popular pressure now not only asked economic changes, but also profound political reform. The new constitutional text was rapidly elaborated by a small circle of persons around the President and then submitted directly to a popular referendum. In contradiction with the procedure fixed by the previous constitution, the National Assembly was not involved nor even consulted. The constitution of 1989 generates an entirely new political regime. The word "socialism", basis of the official doctrine since independence and largely confirmed by the provisions of the constitution of 1976, is banned completely. The new constitution also provides for the political responsibility of the Head of the Government and the members of the  Government to the National People's Assembly, and not any more to the President only. In the chapter on fundamental freedoms and the rights of man, it is explicitly provided that the State guarantees the right to form political associations. This new timorous formulation entails the end of the one-party system and the FLN's exclusive hold on power.Some basic principles remain: Algeria is still considered a popular democratic state. Islam is the state religion and the official language is Arabic. No reference is made to the Berber language or culture. New is that the exercise of the guaranteed fundamental freedoms and rights can not be submitted any more to the imperatives of a socialist revolution. It is also stated that judges only obey to the law, they are not submitted any more to the revolutionary legality. A Constitutional Council is created to ensure that the constitution is respected but citizens have no right to submit a case, only the President and the President of the Assembly have. The tasks of the army are limited to safeguard the national independence and sovereignty; the army has no duties any more to safeguard the socialist revolution. The introduction of a responsible Government affects the presidential powers only in a minor way. The President presides over the Council of ministers, where bills are discussed. The President can ask the Assembly for a second reading of a law and this new vote requires a two-thirds majority. Only the President has the initiative for a constitutional revision. The President chairs a number of other councils. Finally the declaration of the state of emergency is depending only on the decision of the President; this attributes him large exceptional powers. Thus, the constitution of 1989 confirms a strong presidential regime but on the other hand it has introduced a real multi-party system in Algeria. More than 20 political parties are recognised. During the local elections of1990 the ruling FLN was defeated in most places by a massive victory of the islamic fundamentalist party, the FIS. A new electorial law, voted by the - still exclusive FLN - National Assembly beginning 1991, had to ensure a better result for the FLN during the forthcoming first free national elections. In June 1991 violent and even armed protest, organised by the fundamentalists against the law forced president Bendjedid to postpone elections, to declare the state of emergency but also to promise early presidential elections. Meanwhile many fundamentalists, and between them the main party-leaders, were arrested. The army played a crucial role in re- establishing public order and as a consequence gained more importance, but there were no signs that it exceeded its authority. Under present difficulties one wonders whether the constitution of 1989 will help to create a representative democratic multi-partyism, with an equitable liberal economy, whether it will help to open the way for a regime dominated by islamic fundamentalists?KEY WORDS: Algeria, constitution, internal politics 

State of emergency in Poland: constitutional regulation and “hybrid” nature during the COVID-19 pandemic

2021 ◽  
Vol 30 (4) ◽  
pp. 41-67
Author(s):  
Valentina Chekharina
Keyword(s):  
The State ◽  
Legal Regime ◽  
State Of Emergency ◽  
Hybrid State ◽  
Political Interests ◽  
The World ◽  
Constitutional Tribunal ◽  
Law And Justice ◽  
The Republic ◽  
Emergency Measures

The COVID-19 pandemic became widespread across the world throughout 2020 and 2021 in an emergency that gravely impacted the health and lives of people around the world. States have taken exceptional measures to combat the pandemic, including controversial decisions to introduce emergency regimes, which have been questioned in regards to their compliance with constitutional regulations. The fight against the COVID-19 pandemic requires special measures, however they must remain within the constitutional framework. Consequently, the pandemic and its effect upon the legality of regimes in a state of emergency has captured the attention of legal scholars. The aim of this study is to analyse the constitutional regulation of the state of emergency in the Republic of Poland which was introduced in the country during the COVID-19 pandemic. In Poland, an emergency regime was introduced following an order by the Minister of Health. However the state of emergency (here, natural disaster) as stated by the Constitution was not introduced, although, according to analysts, some state bodies and officials had confirmed that all the necessary conditions for this were met. On 2 March 2020, the so-called Special Law on Coronavirus was adopted, followed by other regulations to fight the pandemic. These analysts stated that the measures introduced by the new acts corresponded to a legal regime containing the constitutional characteristics of a state of emergency, but lacked the appropriate constitutional procedure for their introduction. Presidential elections were held at this time, however legally they cannot be held during a state of emergency, as it indicates the presence of political interests in the choice of the regime. The unconstitutional procedure of the introduction of emergency measures alongside their characteristics of the state of emergency make it possible to consider the epidemic regime introduced in Poland a “hybrid” state of emergency, which is not detailed by the Constitution or legislation. On this basis, the study concludes that reasons behind the unconstitutional response to the COVID-19 pandemic in Poland can be found in both the Constitution, and in the manifestations of the crisis of the constitutional and legal system, which began with the reform of Poland’s Constitutional Tribunal by the ruling Law and Justice party in 2015.

Amendment of the Contravention Code or Defiance of the Constitution by the Exceptional Situations Commission?

2021 ◽  
pp. 56-65
Author(s):  
Iulian Rusanovschi ◽  
Keyword(s):  
Public Health ◽  
The State ◽  
Constitutional Court ◽  
State Of Emergency ◽  
Constitutional Review ◽  
Republic Of Moldova ◽  
The Republic ◽  
The Right ◽  
Epidemiological Situation

On 17.03.2020, the Parliament declared a state of emergency on the entire territory of the Republic of Moldova for the period March 17 - May 15, 2020. By the same Decision, the Parliament delegated the Commission for Exceptional Situations with the right to implement a series of measures to overcome the epidemiological situation in the country. However, in the conditions of a functioning Parliament and despite the clear and exhaustive texts of the Constitution, the Commission for Exceptional Situations amended during the state of emergency the Contravention Code, which is an organic law. The amendments specifically concerned the procedure and terms for examining infringement cases brought in connection with non-compliance with the measures adopted by the Commission for Exceptional Situations and the Extraordinary Commission for Public Health. In the conditions in which an organic law can be modified only by the Parliament, it is obvious the unconstitutionality, at least partial, of the Disposition no. 4 of 24.03.2020 of the Commission for Exceptional Situations, but unfortunately, the Constitutional Court is not mandated with the right to submit to constitutional review the normative acts adopted by the Commission for Exceptional Situations. Under these conditions, the state is obliged to identify solutions in order not to allow an authority to adopt unconstitutional normative acts that cannot be subject to constitutional review.

scholarly journals Constitutional and legal status of the Constitutional Council of France

2020 ◽  
pp. 138-141
Author(s):  
Andrey Irkliienko
Keyword(s):  
Legal Status ◽  
The State ◽  
Constitutional Court ◽  
Dual Nature ◽  
National Assembly ◽  
Binding Force ◽  
The Republic ◽  
Made In

he Constitutional Council of France is a body of constitutional control established by the Constitution of 1958. The ConstitutionalCouncil is not the only body that carries out the control over constitutionality. The peculiarity of constitutional control in France consistsin the fact that it has a dual nature and goes beyond well-known models of constitutional control. The constitutionality of acts, issuedby the Parliament, is considered by the Constitutional Council, and after the executive bodies do that, it is passed on to the State Council.Despite the fact that the Constitutional Council is not nominated by a court, its decisions, by their essence, are judicial acts and,likewise the decisions of the Constitutional Court of Ukraine, are endowed with the property of binding force. They are obligatory forall administrative and judicial bodies and are not subjected to revision (the Paragraph 3 of the Article 62 of the French Constitution).However, it should be taken into account that in addition to binding decisions, the Constitutional Council “expresses opinions” that areadvisory in their nature.In addition to carrying out constitutional control, the Constitutional Council has a number of other functions, such as political,advisory and acts as a court to assess the results of elections of deputies to the National Assembly and the Senate, and elections of thePresident of the Republic. Perhaps that is why the Constitutional Council classifies its decisions due to the types of its own powers.Herewith, the noted specific peculiarities are denoted by the Constitutional Council with the help of fixed letter combinations, which are included in the numbers of decision: REF, enacted on referendum issues; ORGA, enacted on issues of the organization of the Cons -titutional Council, etc.Since, despite all the diversity of functions of the Constitutional Council of France, therefore, its main purpose remains the cons -titutional control. Therefore, using the criterion of powers, under which decisions are made, in terms of initial graduation one shouldpoint out the decisions on issues, which are connected with providing compliance of the Constitution with regulatory acts (assuring thepriority of the Constitution), and decisions passed while carrying out other powers.Decisions of the Constitutional Council outstand with being formal and brief. A decision can take literally a few paragraphs. Themost frequently, the Constitutional Council merely refers to a constitutional norm or is limited to the phrase “these provisions do notcontradict the Constitution”, giving guidance and justifying its position in the least.

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