Scientific conference on tax law
„BEPS and Enforcement of EU tax law in the member states and legal
remedies in European tax law”
IFA Bulgaria and Sofia University, Faculty of Law
Sofia University, Faculty of Law, Auditorium 272
Sofia
18 – 19 May 2017
Instructions to the authors
The reports must be submitted in print ready format and sent by 1 September 2017
General
conditions After submitting the manuscript to the report, it will be subject to
for publications
review regarding accuracy, quality and relevance of the content.
The texts should not have been published elsewhere, nor be
pending publication.
Responsibility for the factual accuracy of the report is entirely the
author. The manuscript should be full and final form and factual
information so that it does not require significant changes after
writing down, except, for example, debugging in typing and
similar, after which the author will receive edited version.
Subsequent requests for corrections cannot be satisfied.
The manuscript text should take into account / meet current
guidelines for authors. Please note that the submission of the
manuscript does not guarantee publication.
Format
General requirements
Format MS Word, font “Times New Roman”, font size 12
spacing,1,5 with minimal formatting Bulgarian language.
Reports: approximately 6000 words.
Summary: a summary of the main conclusions within 200 words
Title: In capital letters
About the author: includes as a first footnote marked with an
asterisk (*) after the author’s name.
Tables, charts and additional documents, submitted in separate
documents; with in text quote [ TABLE] , such as tables (in word
document) and diagrams (back and white, 300dpi) must be clearly
numbered.
Sources and references: in footnotes
Style
- “%” Instead of “percent”
- “$”, “”, “” instead of “dollars”, “euro”, “pounds”, etc.;
- Parentheses “()” instead of square “[]” (unless parentheses in
brackets);
- Capitalization after colon;
- The presence of omitted words with in quoted text should be
indicated by ellipsis in square brackets: [..];
- Words of Latin should be written in italics: “ex-ante”, “expost”, “de minimis ”;
- “State aid”;
- “Member State”;
General look
Title
Every word of the title should be capitalized, except unions and
pretexts. The length of the title should not exceed three lines after
typing (max. 150 characters including spaces).
The subtitle also not exceed 3 lines (max.200 characters,
including intervals)
Information for authors
Author information is included as the first footnote marked with
an asterisk (*) after the name of the author.
Example:
Title Report
Ivan Petrov*
….
*Prof. Ivan Petrov, Department “….”, Faculty of Law Sofia
university
How to insert a footnote: In the “References), click on the group
“Footnotes” (Footnotes) (bottom right corner of group
“Footnotes”). In the window, select the star of “Character
selection” (custom mark): click on insert” (Insert), then enter the
text of note.
All subsequent footnotes should be consistently numbered
superscript text placed after any punctuation characters
Summary
Before the start of the report you should put a brief summary (no
title), in italics, containing four to five sentences, preferably
without footnotes.
Headings
The headings in the text should be formatted as follows:
Heading 1: I (starting from Introduction)
Heading 2: 1
Heading 3: a.
Heading 4: i.
Books and references
Quotes from the book:
Author, | title| (Additional information, |edition, | publisher |
year) |folio
In the event that the authors аre more than 4, list three authors,
and add and the like. (Et al.)
Cite journal articles:
Indicate the year of publication in brackets indicates the year and
volumes in parentheses if there is a separate number of volumes;
Author, | Title| [Year] |name of journal or abbreviation | first –
final page article: page on which the quote
Author, |Title| (Year) | Volume| name of journal or abbreviation
| first and last page of the article: page on which the quote is
situated
Legislation
and References to regulations, directives ad non – binding
regulation
instruments (eg. communications, etc.): Type if instrument
|Number act| full name, | reference to the Official Journal (OJ)
In subsequent citations can be used short Name the act.Art. 1
Reg. The min. support (fn. X)
Framework for RDI (fn. X) par. 6
Commission
Type of instrument |by| date| on| name of the act, | Reference the
decisions
act, | number page
Commission decision of October 1, 1997 on state aid which
allegedly granted by France to SFMI- Chronopost , 98/365/ EC
National legislation
Citing national law or legislation should include the name of the
institution name, date and number of the text and It allows easy
access to the text to the reader
Quotes from publications that are only available electronically
Online sources
should complete Internet address (´url’) in angle brackets (<>)
followed by the date
Of last access.´Http://´is included only if the Internet address
does not begin with ´Www´.
Abbreviations
and In the main part of the text as a whole cuts must be avoided.
Allowed common Latin abbreviations: (e.g., i.e., et seq., Et al.,
shorting
Etc.).
In the footnotes should be used the following abbreviations: (ed.)
/ (Eds),
p./pp. (Instead pgs.), Para. /paras.
Shorting:
- “Article” instead of “Art”
Article 7 (1) (13)
Art, par.1, point 13
Report title (in capital Letters) in Bulgarian or English.
Name and surname*
The report should begin with a summary (in italics). The abstract is a brief summary of the min
conclusions of the report. Its length should be approximately 200 words. In this paragraph
should not use footnotes or to cite figures. The academic literature generally uses the summary
to present concisely the purpose and results of the relevant study. In typical form, the summary
outlines: The focus of the study; and main conclusions and recommendations.
I.
Starting points (Roman Numerals)
This is the first paragraph. Inquiries and references are presented in the footnotes as a figure of
reference is placed after the punctuation mark, like this1, or that2. If you refer to the table charts
and the like, they should be displayed in separate files, numbered, as in report puts reference
[Table 1] where it should include the relevant information.
1. Subchapter (Arabic numerals)
Reference to the decision of the European Commission should look like this3. Citing source
that is only available online should look like that.
a. Subparagraphs (a. b. c.)
II.
Council of the research team
Use this template to prepare your report. The reports should be approximately 6000 words
III.
Conclusions and Recommendations
*Description of the author and important information, such as: “The opinions expressed are
personal and not necessarily reflect the opinion of the [institution]. “
Notes:


1
Reports that do not meet the requirements will not be included participation in the
conference.
Please note that carved lecturer should submit its report and Power Point (Power
Point) presentation for the session. All speakers should send their presentations in
advance no later than 1 September 2017 to the following email: [email protected]
Quote from the article: S.Yankulova.´The contract for granting financial assistance from the
Structural and Cohesion Funds of the European Union – shaped exercise of state power and
the rights of defense´
(2015), pp. 8-33.
2
Quote from the book: G. Petkanov, ´Budget competence of the people´s councils in HP
Bulgaria´(“Sv.Kliment Ohridski”, 1988) , p. 5.
3
Referrers TO REGULATION / DECISION: Commission Decision of 1 October 1997 on
State aid, which allegedly granted by France to SFMI- Chronopost, 98/365/