Lexonomica最新文献

{"title":"Best Available Techniques Principle: International Treaties and Drafting in National Legislation","authors":"Luka Martin Tomažič","doi":"10.18690/lexonomica.14.2.153-172.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.2.153-172.2022","url":null,"abstract":"Best available techniques (BAT) is a legal principle with origins in public international law. Through the activities of drafters at national levels, it finds its various expressions in the legal systems of individual states. This article will analyse the possible approaches to including the BAT principle in national legislation and the general guidelines that drafters should follow to achieve the desired effectiveness of legislation. International treaties are to be understood as partial drafting instructions. A case study will be made for the Slovenian legal system, where the expression of the BAT principle within the Slovenian national regulatory framework will be critically evaluated. \u0000Povzetek. Najboljše razpoložljive tehnologije (BAT) so pravno načelo, ki izvira iz mednarodnega javnega prava. Z dejavnostmi pripravljavcev zakonodaje na nacionalnih ravneh je dobilo različne izraze v pravnih sistemih posameznih držav. V tem članku bodo analizirani možni pristopi k vključitvi načela BAT v nacionalno zakonodajo in splošne smernice, ki bi jih morali upoštevati pripravljavci zakonodaje, da bi dosegli želeno učinkovitost zakonodaje. Mednarodne pogodbe je treba razumeti kot delna navodila za pripravo besedil. Izdelana bo študija primera slovenskega pravnega sistema, kjer bo kritično ovrednoteno izražanje načela BAT v slovenskem nacionalnem zakonodajnem okviru.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"69 2 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77452297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Allowance for Corporate Equity: The Latest Developments in European Union Law","authors":"Irena Klemenčić, Luka Pribisalic","doi":"10.18690/lexonomica.14.2.237-262.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.2.237-262.2022","url":null,"abstract":"There are two ways of financing companies, namely equity financing and debt financing. These two ways of financing companies are relevant for tax law because the payment of interest arising from loan financing reduces the tax base of income tax, and the payment of dividends paid due to ownership of the company does not reduce the tax liability of the company. Therefore, over time, attempting to achieve neutrality in corporate financing was a challenging task. One of those ways is Allowance for Corporate Equity. In May 2022, the European Commission adopted a Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes, the so-called DEBRA proposal, which seeks to reduce the tax base of corporate income tax arising from equity financing. Consequently, this paper will briefly discuss the Allowance for Corporate Equity, give an overview of the Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes and assess the European Commission proposal. \u0000Povzetek. Obstajata dva načina financiranja podjetij, in sicer lastniško in dolžniško financiranje. Ta dva načina financiranja podjetij sta pomembna za davčno zakonodajo, saj plačilo obresti, ki izhajajo iz posojilnega financiranja, zmanjšuje davčno osnovo za dohodnino, plačilo dividend, izplačanih zaradi lastništva podjetja, pa ne zmanjšuje davčne obveznosti podjetja. Zato je bil poskus doseganja nevtralnosti pri financiranju podjetij zahtevna naloga. Eden od teh načinov je olajšava za lastniški kapital podjetij. Evropska komisija je maja 2022 sprejela predlog direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb, t. i. predlog DEBRA, katerega namen je zmanjšati davčno osnovo davka od dohodkov pravnih oseb, ki izhaja iz lastniškega financiranja. Zato bo v tem prispevku na kratko obravnavana olajšava za lastniški kapital podjetij, podan pregled predloga direktive Sveta o določitvi pravil o olajšavi za zmanjšanje naklonjenosti zadolževanju v razmerju do lastniškega kapitala in o omejitvi odbitka obresti za namene davka od dohodkov pravnih oseb in ocenjen predlog Evropske komisije.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"35 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77686437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Gravity Model of Trade: The Case of Central and Eastern Europe","authors":"Nazarii Lypko","doi":"10.18690/lexonomica.14.2.187-212.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.2.187-212.2022","url":null,"abstract":"The main patterns of international trade in the countries of Central and Eastern Europe have been analysed in the paper. The gravity model, estimated for a large sample of bilateral trade flows for the analysed states, has been used as a benchmark. The model has been updated according to the modern conditions in the international economy. The emphasis has been made on the analysis of products' trade since the trade of services requires separate modelling. The purpose of the paper was to find the main factors that determine gravity trends in international trade in Central and Eastern Europe. It has been proven that the distance between countries and their gross domestic products are still crucial factors which determine trade flows between them. Additionally, the influence of the product structure of export has been considered. A higher share of value-added export increases bilateral trade between the countries. Common past for the analysed countries boosts trade between them because of the presence of historical trade traditions and the development of regional production agglomeration. It has been proven that the gravity equation remains a simple and reliable model of the factors which determine the trade between countries. \u0000Povzetek. V prispevku so analizirani glavni vzorci mednarodne trgovine v državah srednje in vzhodne Evrope. Kot merilo je bil uporabljen gravitacijski model, ocenjen za velik vzorec dvostranskih trgovinskih tokov analiziranih držav. Model je bil posodobljen glede na sodobne razmere v mednarodnem gospodarstvu. Poudarek je bil na analizi trgovine z izdelki, saj trgovina s storitvami zahteva ločeno modeliranje. Namen prispevka je bil ugotoviti glavne dejavnike, ki določajo gravitacijska gibanja v mednarodni trgovini v Srednji in Vzhodni Evropi. Izkazalo se je, da sta razdalja med državami in njihov bruto domači proizvod še vedno ključna dejavnika, ki določata trgovinske tokove med njimi. Poleg tega je bil upoštevan tudi vpliv strukture izdelkov pri izvozu. Večji delež izvoza z dodano vrednostjo povečuje dvostransko trgovino med državami. Skupna preteklost analiziranih držav spodbuja trgovino med njimi zaradi prisotnosti zgodovinskih trgovinskih tradicij in razvoja regionalnih proizvodnih aglomeracij. Dokazano je bilo, da gravitacijska enačba ostaja preprost in zanesljiv model dejavnikov, ki določajo trgovino med državami.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"36 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85744539","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Principle of Primary Consideration of the Best Interests of the Child in Civil Procedure in Ukraine","authors":"Svitlana Fursa Yaroslavivna, Tetiana Bordiuh Oleksandrivna, Yevhen Fursa Yevhenovych","doi":"10.18690/lexonomica.14.2.213-236.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.2.213-236.2022","url":null,"abstract":"The article examines approaches to understanding the terms \"children's interests\" and \"the best interests of children\" in scientific theory and law enforcement practice in Ukraine. The authors summarise the experience of Ukrainian judicial practice in observing the principle of primary consideration and ensuring the best interests of the child. This experience is being studied on the example of resolving civil cases on determining the place of residence of a child for the most part. The authors make suggestions concerning the application of Article 3 of the UN Convention on the Rights of the Child. The authors propose to understand the principle of primary consideration and ensuring the best interests of children as the use of the best possible ways and means of resolving cases with the participation of children, which would meet their contemporary interests, consider their existing needs along with the perspectives for the future to the greatest extent possible. \u0000Povzetek. V članku so obravnavani pristopi k razumevanju pojmov \"interesi otrok\" in \"največja korist otrok\" v znanstveni teoriji in praksi kazenskega pregona v Ukrajini. Avtorji povzemajo izkušnje ukrajinske sodne prakse pri spoštovanju načela primarnega upoštevanja in zagotavljanju otrokovih koristi. Te izkušnje so proučene na primeru reševanja civilnih zadev o določitvi otrokovega prebivališča v pretežnem delu. Avtorji podajajo predloge v zvezi z uporabo 3. člena Konvencije ZN o otrokovih pravicah. Avtorji predlagajo, da se načelo prednostnega upoštevanja in zagotavljanja otrokovih koristi razume kot uporaba najboljših možnih načinov in sredstev reševanja zadev ob sodelovanju otrok, ki bi v največji možni meri ustrezali njihovim sodobnim interesom, upoštevali njihove obstoječe potrebe skupaj s perspektivami za prihodnost.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"23 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74785402","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Cornerstones for the Cross-border Attorney Service and the Importance of the EU-En4s Project and Partner Networking","authors":"Jesús Bores Lazo","doi":"10.18690/lexonomica.14.2.173-186.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.2.173-186.2022","url":null,"abstract":"Many papers and contributions identify the processes by which consistent cross‐border service to the client may be achieved within globally integrated firms. The role of international attorneys is becoming very complex due to new global challenges. To surpass these obstacles, the principal solution is to cooperate and develop close collaboration with colleagues. This is why projects such as EU-En4s Diversity of Enforcement Titles in cross-border Debt Collection in EU, led by the University of Maribor, are so relevant. \u0000Povzetek. Številni članki in prispevki opredeljujejo postopke, s katerimi je mogoče v globalno povezanih podjetjih doseči dosledno čezmejno storitev za stranko. Vloga mednarodnih odvetnikov postaja zaradi novih globalnih izzivov zelo zapletena. Za premagovanje teh ovir je glavna rešitev sodelovanje in razvijanje tesnega sodelovanja s kolegi. Zato so projekti, kot je EU-En4s Diversity of Enforcement Titles in cross-border Debt Collection in EU, ki ga vodi Univerza v Mariboru, tako pomembni.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"2 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76323229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Editors' Responsibility for Publishing High-Quality Research Results: A Worldwide Study Into Current Challenges in Quality Assessment Processes","authors":"Katarina Krapež","doi":"10.18690/lexonomica.14.1.127-152.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.1.127-152.2022","url":null,"abstract":"The contemporary scientific community faces significant challenges in assuring research credibility. Since the onset of the COVID-19 pandemic, there has been an even greater interest in swift publications of valid research results, and individual editors of reputable academic journals might feel pressured to ensure high quality of published papers. Aiming to explore how editors perceive their management of the quality assessment processes and to identify decisions and processes which editors believe to be the most critical for securing high-quality publications, we conducted a qualitative survey. 258 editors of scientific journals from 42 countries participated in the study.  Key findings of the first part of the study show that across disciplines, editors perceived the manuscripts as excellent if they were innovative, scientifically sound, well-written and well-argued, addressed a significant topic, contained useful results, and had the potential to change (improve) something. Secondly, originality emerged as the leading quality criteria in manuscript quality assessment, followed by validity and significance. Finally, results indicate that factors influencing the overall complexity of editorial quality assessment are: (i) clearly defined minimum threshold of required quality, (ii) consistency of assessment between individual quality criteria, and (iii) experience of the editor.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"38 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72871375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Importance of Autonomy of European Union Member States with regard to the Use of Genetically Modified Organisms on the Right to Healthcare – An Analysis of Judgements of the Court of Justice of the European Union","authors":"Katja Meško Kuralt","doi":"10.18690/lexonomica.14.1.1-28.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.1.1-28.2022","url":null,"abstract":"The European Union Member States (hereinafter: EU MS) have the possibility of restricting or banning the cultivation of GMOs under the Directive 2015/412 but under certain conditions. EU MS must also pay attention to the provisions of the Treaty on the Functioning of the Euro-pean Union or Treaty Establishing the European Community (hereinafter: TFEU), the provi-sions relating to the free movement of goods, which is one of the key objectives of the func-tioning of the European Union. This contribution is based on the data obtained from an analy-sis of Court of Justice of the European Union (hereinafter: CJEU) cases concerning the use of genetically modified organisms (hereinafter: GMO(s)). The analysis highlights the link between environmental risk assessment and the right to healthcare. The purpose of this paper is to make the individual aware of the possibilities they have regarding the use of GMOs.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"1 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84748432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"If at First You do Not Succeed: An Overview of Remedies Available in the United States Courts of Appeals","authors":"T. Heller","doi":"10.18690/lexonomica.14.1.97-126.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.1.97-126.2022","url":null,"abstract":"In the United States federal court system, from a procedural standpoint, it has been the historic policy that appeals to the Courts of Appeal lie only from final decisions by the district courts.  This policy, dubbed the final judgment rule, is designed to prevent a piecemeal approach to appellate practice, and to enhance efficiency and fairness.  Applied overly strictly, the rule can often lead to unfair results, and even irreparable harm. This article catalogues the primary exceptions to the final judgment rule, and discusses those instances when interlocutory appeals may be taken short of district court rulings disposing of all issues as to all parties, that is, final judgments.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"132 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89011419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Justification of Taxation with Flat-Rate Income Tax on Real Estate Renting for Tourist Purposes in the Republic of Croatia","authors":"Luka Pribisalic","doi":"10.18690/lexonomica.14.1.73-96.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.1.73-96.2022","url":null,"abstract":"Income from renting apartments, rooms, and beds to travelers and tourists and organizing camps in the Republic of Croatia is taxed at a flat rate. The question is whether the taxation of this type of activity is justified if it generates more income than from renting/leasing real estate under a lease or rental agreement when these activities are taxed with a higher amount of tax from renting real estate for tourism purposes. Therefore, it is necessary to analyze why the flat-rate taxation regime for the activity of renting apartments, rooms, and beds to travelers and tourists and the organization of camps is prescribed in the Republic of Croatia and whether it is justified.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"6 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82105113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The German Enforceable Notarial Act in Cross-Border Cases","authors":"Jens Bormann","doi":"10.18690/lexonomica.14.1.49-72.2022","DOIUrl":"https://doi.org/10.18690/lexonomica.14.1.49-72.2022","url":null,"abstract":"The subject of this article is to explain and discuss the legal framework for German enforceable notarial acts in cross-border traffic. The first part will illustrate the prerequisites for the enforcement of a notarial act in Germany, especially in circumstances when the creditor or debtor lives abroad. The second section is dedicated to the enforcement of German enforceable notarial acts abroad. After presenting the principles of international law, the main legislative acts regarding enforcement in the European and international framework will be analysed in detail.","PeriodicalId":40392,"journal":{"name":"Lexonomica","volume":"140 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75043718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}