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  Degree of Differences in the Structure of Government Expenditure for the Provision of Collective Services Between EU-26 and Bulgaria

  The main goal of this article is to examine the differences in the structure of the expenditure of the “Central Gorvernment” sub-sector by functions of the classification of the functions of state government (COFOG) between the EU-26 and Bulgaria in the period 2007 - 2021 and, on this basis, to analyze the conducted public policies in the field of ... The main goal of this article is to examine the differences in the structure of the expenditure of the “Central Gorvernment” sub-sector by functions of the classification of the functions of state government (COFOG) between the EU-26 and Bulgaria in the period 2007 - 2021 and, on this basis, to analyze the conducted public policies in the field of providing collective services for the benefit of society, aimed at increasing public welfare. To realize the set goal, an integral coefficient of structural differences is used. The obtained results indicate that during the analyzed period there are significant differences in the structure of certain expenditure by functions of the COFOG between the EU-26 and Bulgaria, which in turn is the reason for differentiation in the public policies implemented between the EU and Bulgaria.

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  Legislation On Ensuring Fair Competition in Trademarks

  The purpose of developing trademarks as a tool in economic activity and in marketing practice, in particular, is to establish a distinction for the products of its owner, serving both his/her interests and those of consumers as concerns to the absence of delusions and unambiguous awareness of the origin of goods and services. However, how this ... The purpose of developing trademarks as a tool in economic activity and in marketing practice, in particular, is to establish a distinction for the products of its owner, serving both his/her interests and those of consumers as concerns to the absence of delusions and unambiguous awareness of the origin of goods and services. However, how this differentiation is achieved and protected in a regulated way against deliberate or apparently good faith encroachments is the subject of legislation that does not always manage to set clear criteria and at least needs several points of view and interpretations. In this context, the article derives and interprets selected texts from the most important national and international normative acts (such as the Paris Convention, the EU Regulation and the local competition law), and at the end points out an exemplary litigation that arose on the basis of "similarity" to a well-known brand, considered unfair competition.

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  Analysis of Controversial Issues in the Appeal of Tax Revision Acts in the Context of Judicial Practice

  This publication is based on a legal analysis of some controversial issues in tax practice, which are successfully applied and clarify the tax matter of business entities. Revision acts are the first phase of tax proceedings, which trigger the active behavior of both the tax administration, which is decisive in the said proceedings, and the ... This publication is based on a legal analysis of some controversial issues in tax practice, which are successfully applied and clarify the tax matter of business entities. Revision acts are the first phase of tax proceedings, which trigger the active behavior of both the tax administration, which is decisive in the said proceedings, and the economic entity, whose right to appeal the act is a guaranteed constitutional principle.