type: contracts

jurisdiction: EU

text:
 31.10.2013
 PL
 Dziennik Urzędowy Unii Europejskiej
 L 291/44
 DECYZJA WSPÓLNEGO KOMITETU EOG
 NR 83/2013
 z dnia 3 maja 2013 r.
 zmieniająca załącznik IX (Usługi finansowe) do Porozumienia EOG
 WSPÓLNY KOMITET EOG,
 Uwzględniając Porozumienie o Europejskim Obszarze Gospodarczym (zwane dalej „Porozumieniem EOG”), w szczególności jego art. 98,
 a także mając na uwadze, co następuje:
 (1)
 W Porozumieniu EOG należy uwzględnić rozporządzenie delegowane Komisji (UE) nr 311/2012 z dnia 21 grudnia 2011 r. zmieniające rozporządzenie (WE) nr 809/2004 wykonujące dyrektywę 2003/71/WE Parlamentu Europejskiego i Rady w odniesieniu do elementów prospektu emisyjnego i do reklam (1).
 (2)
 W Porozumieniu EOG należy uwzględnić rozporządzenie delegowane Komisji (UE) nr 486/2012 z dnia 30 marca 2012 r. zmieniające rozporządzenie (WE) nr 809/2004 w odniesieniu do formy i treści prospektu emisyjnego, prospektu emisyjnego podstawowego, podsumowania oraz ostatecznych warunków, a także w odniesieniu do wymogów informacyjnych (2).
 (3)
 W Porozumieniu EOG należy uwzględnić rozporządzenie delegowane Komisji (UE) nr 862/2012 z dnia 4 czerwca 2012 r. zmieniające rozporządzenie (WE) nr 809/2004 w odniesieniu do informacji dotyczących zgody na wykorzystanie prospektu emisyjnego, informacji o indeksach bazowych, a także w odniesieniu do wymogu dotyczącego raportu sporządzonego przez niezależnych księgowych lub biegłych rewidentów (3).
 (4)
 Należy zatem odpowiednio zmienić załącznik IX do Porozumienia EOG,
 PRZYJMUJE NINIEJSZĄ DECYZJĘ:
 Artykuł 1
 W pkt 29ba (rozporządzenie Komisji (WE) nr 809/2004) w załączniku IX do Porozumienia EOG dodaje się tiret w brzmieniu:
 „—
 32012 R 0311: rozporządzeniem delegowanym Komisji (UE) nr 311/2012 z dnia 21 grudnia 2012 r. (Dz.U. L 103 z 13.4.2012, s. 13),
 —
 32012 R 0486: rozporządzeniem delegowanym Komisji (UE) nr 486/2012 z dnia 30 marca 2012 r. (Dz.U. L 150 z 9.6.2012, s. 1),
 —
 32012 R 0862: rozporządzeniem delegowanym Komisji (UE) nr 862/2012 z dnia 4 czerwca 2012 r. (Dz.U. L 256 z 22.9.2012, s. 4).”.
 Artykuł 2
 Teksty rozporządzeń delegowanych (UE) nr 311/2012, (UE) nr 486/2012 oraz (UE) nr 862/2012 w języku islandzkim i norweskim, które zostaną opublikowane w Suplemencie EOG do Dziennika Urzędowego Unii Europejskiej, są autentyczne.
 Artykuł 3
 Niniejsza decyzja wchodzi w życie z dniem 4 maja 2013 r., pod warunkiem dokonania wszystkich notyfikacji przewidzianych w art. 103 ust. 1 Porozumienia EOG (4).
 Artykuł 4
 Niniejsza decyzja zostaje opublikowana w sekcji EOG i w Suplemencie EOG do Dziennika Urzędowego Unii Europejskiej.
 Sporządzono w Brukseli dnia 3 maja 2013 r.
 W imieniu Wspólnego Komitetu EOG
 Gianluca GRIPPA
 Przewodniczący
 (1) Dz.U. L 103 z 13.4.2012, s. 13.
 (2) Dz.U. L 150 z 9.6.2012, s. 1.
 (3) Dz.U. L 256 z 22.9.2012, s. 4.
 (4) Nie wskazano wymogów konstytucyjnych.
 Wspólna deklaracja Umawiających się Stron w sprawie decyzji Wspólnego Komitetu EOG nr 83/2013 z dnia 3 maja 2013 r. uwzględniającej w Porozumieniu EOG rozporządzenia delegowane Komisji (UE) nr 311/2012, (UE) nr 486/2012 oraz (UE) nr 862/2012
 „Rozporządzenia delegowane Komisji (UE) nr 311/2012 oraz (UE) nr 486/2012 udzielają emitentom z państw trzecich prawo przedstawiania historycznych informacji finansowych zgodnie z określonymi w nich standardami rachunkowości. Uwzględnienie tych rozporządzeń jest bez uszczerbku dla zakresu Porozumienia EOG odnośnie do stosunków z państwami trzecimi.”


type: caselaw

jurisdiction: US

text:
 798 A.2d 555 (2002)
 369 Md. 183
 ATTORNEY GRIEVANCE COMMISSION OF MARYLAND
 v.
 Stephen J. VLAHOS.
 Misc. Docket AG No. 25, Sept. Term, 1999.
 Court of Appeals of Maryland.
 May 9, 2002.
 Melvin Hirshman, Bar Counsel and Dolores O. Ridgell, Assistant Bar Counsel for the Attorney Grievance Commission of Maryland, for petitioner.
 Philip H. Armstrong, Esq., Rockville, Md. (F. Patrick Kelly, Esq., Rockville, Md.) for respondent.
 Argued before BELL, C.J., and ELDRIDGE, RAKER, WILNER, CATHELL, HARRELL, BATTAGLIA, JJ.
 RAKER, J.
 The Attorney Grievance Commission, acting through Bar Counsel, filed a petition with this Court for disciplinary action against Stephen J. Vlahos, respondent, alleging violations of the Maryland Rules of Professional Conduct (hereinafter "MRPC"). The Commission charged respondent with violating MRPC 8.1,[1] 8.4(b)[2] and 8.4(c).[3] We referred the matter to Judge Durke G. Thompson of the Circuit Court for Montgomery County to make findings of fact and proposed conclusions of law.
 Judge Thompson held an evidentiary hearing which extended over a five days.
 *556 The charges were aggressively contested, with Bar Counsel and respondent presenting many witnesses. Judge Thompson concluded that Bar Counsel had established the charges by clear and convincing evidence. The hearing judge found the evidence in this case to be overwhelming that respondent, Vlahos, regularly misappropriated cash and checks belonging to the law firm by which he was employed. Rejecting respondent's explanations, the hearing judge concluded as follows:
 "In summary, the factual picture reveals a young, promising practitioner of law, who succumbed to the temptation of easy money while working in an environment of disorganization. The initial transgressions were compounded when the Attorney Grievance Commission, through Bar Counsel, confronted the Respondent and he began to weave a fabrication that ultimately crumbled in the light of the courtroom."
 Judge Thompson concluded that "the objective, undisputed evidence weighs so heavily against the respondent that there can be but one conclusion, that the respondent regularly and systematically looted the law firm of monies to which it was lawfully entitled."
 Neither party took exception to Judge Thompson's findings of fact or conclusions of law. Prior to the hearing before this Court, respondent filed an affidavit, admitting that "he abused his position of trust by taking and keeping money from clients that were legally clients of the firm. He admitted taking steps to prevent his employer from learning of his efforts independent of firm work and asking clients to pay in cash or make checks payable directly to him instead of to the law firm. He admitted that he was not trustworthy, and that he concerned himself primarily with his own interests.
 The only issue before this Court is the appropriate sanction to be imposed upon respondent. Bar Counsel recommends disbarment; respondent recommends an indefinite suspension.
 Respondent was admitted to practice law in Maryland on December 14, 1995. He began his legal career as a law clerk for the firm of Paul R. Weisenfeld and, upon admission to the bar, he was engaged on a full-time basis as an associate in the law firm. The instant complaint appears to be the only disciplinary action against respondent. In his affidavit filed in this Court, respondent expresses great remorse for his conduct. At the hearing before Judge Thompson, many witnesses, including respected members of the local bar, testified on behalf of respondent. The witnesses found respondent to be trustworthy and honest. Respondent also presented evidence that he had received no mentoring, no assistance and found himself in an environment "ripe for problems." In support of a sanction less than disbarment, respondent maintains that his wrongful conduct was situational in nature and does not evidence a fundamental lack of the character traits of honesty and truthfulness.
 We conclude that disbarment is the appropriate sanction. Beginning in 1996, and continuing until he was discovered in July, 1997, respondent regularly misappropriated money belonging to the law firm. When confronted by Bar Counsel, respondent lied in an attempt to explain his dishonest conduct.
 It has long been the rule in this State that absent compelling extenuating circumstances, misappropriation by an attorney is an act infected with deceit and dishonesty and ordinarily will result in disbarment. See, e.g., Attorney Grievance Comm'n v. Vanderlinde, 364 Md. 376, 773 A.2d 463 (2001); Attorney Grievance Comm'n v. Tomaino, *557 362 Md. 483, 765 A.2d 653 (2001); Attorney Grievance Comm'n v. Sheridan, 357 Md. 1, 741 A.2d 1143 (1999); Attorney Grievance Comm'n v. Sabghir, 350 Md. 67, 710 A.2d 926 (1998); Attorney Grievance Comm'n v. Hollis, 347 Md. 547, 702 A.2d 223 (1997); Attorney Grievance Comm'n v. Kenney, 339 Md. 578, 664 A.2d 854 (1995); Attorney Grievance Comm'n v. Williams, 335 Md. 458, 644 A.2d 490 (1994); Attorney Grievance Comm'n v. Bakas, 323 Md. 395, 593 A.2d 1087 (1991); Attorney Grievance Comm'n v. White, 328 Md. 412, 614 A.2d 955 (1992); Attorney Grievance Comm'n v. Ezrin, 312 Md. 603, 541 A.2d 966 (1988).
 In Attorney Grievance Comm'n v. Ezrin, 312 Md. 603, 541 A.2d 966 (1988), the attorney stole large sums of money from his law partners. After his dishonest conduct was discovered, he made restitution to the law firm. In mitigation before this Court, Ezrin argued remorse, as well as the fact that he misappropriated the money because of "his disabling emotional state, and [that the theft] did not involve client funds." Id. at 606, 541 A.2d at 967. We reviewed the arguments he advanced in mitigation of his misconduct, including his fine reputation as a lawyer, his general good character, his lack of prior disciplinary actions, restitution made to his law firm, and his cooperation with Bar Counsel. Id. at 609, 541 A.2d at 969. We rejected his arguments, finding no extenuating circumstances and imposed the sanction of disbarment.
 Respondent's case is no different. That respondent stole from his employer and not from clients makes no difference and cannot justify a lesser sanction than disbarment. Respondent has not presented any mitigating or extenuating circumstances to justify a lesser sanction, and where, as here, the misconduct involves misappropriation of funds, disbarment follows as a matter of course.
 IT IS SO ORDERED; RESPONDENT SHALL PAY ALL COSTS AS TAXED BY THE CLERK OF THIS COURT, INCLUDING THE COSTS OF ALL TRANSCRIPTS, PURSUANT TO MARYLAND RULE 16-515(C), FOR WHICH SUM JUDGMENT IS ENTERED IN FAVOR OF THE ATTORNEY GRIEVANCE COMMISSION OF MARYLAND AGAINST STEPHEN J. VLAHOS.
 NOTES
 [1] Rule 8.1(b) provides as follows:
 "An applicant for admission or reinstatement to the bar, or a lawyer in connection with a bar admission application or in connection with a disciplinary matter, shall not:
 (b) fail to disclose a fact necessary to correct a misapprehension known by the person to have arisen in the matter, or knowingly fail to respond to a lawful demand for information from an admissions or disciplinary authority, except that this Rule does not require disclosure of information otherwise protected by Rule 1.6."
 [2] Rule 8.4(b) provides as follows:
 "It is professional misconduct for a lawyer to:
 (b) commit a criminal act that reflects adversely on the lawyer's honesty, trustworthiness or fitness as a lawyer in other respects;"
 [3] Rule 8.4(c) provides as follows:
 "It is professional misconduct for a lawyer to:
 (c) engage in conduct involving dishonesty, fraud, deceit or misrepresentation."


type: wikipedia

text:
Боров дол е село в Югоизточна България, област Сливен, община Твърдица.
 География
 Боров дол се намира в полите на Стара планина. През него минава река, която се влива в река Беленска. По време на османското владичество селото е наричано Чам-дере.
 Боров дол се намира на 9 км от гара Чумерна. Пътят е много живописен и с прекрасни места за снимки, върви по течението на красива бърза река. През Боров дол минава пътят за Шешкин град. От селото започва пътят за връх Чумерна, както и за много други върхове, опасващи селото. Част от имената от околните върхове са Кавака, Саркъжъ, Каракьотук, Чамборун, от където извира минерална вода с много добър вкус и качества. Има цех за бутилиране на тази вода и се изнася за Италия.
 Население
 В селото живеят българи, турци, каракачани и цигани.
 Забележителности
 Красива природа, голямо разнообразие от диви животни. Селото е обградено от големи планини и иглолистни гори.
 Част от землището на селото попада в защитена зона „Твърдишка планина“ по директива за местообитанията от Натура 2000.
 На 2 – 3 километра южно от селото тече Беленската река, където във вир се събира водата от реката. Дълбок е около 7 м, подходящ за скачане и плуване. Много красиво място, местните го наричат Баликларито.
 Редовни събития
 Всяка година има събор, който се провежда през първата неделя на юни. В селото има танцов състав от млади самодейци.
 През октомври всяка година през селото минава автомобилното рали „Твърдица“ – кръг от републиканския шампионат. През 1976 – 1988 г. същото трасе е използвано от рали „Златни пясъци“. Представлява скоростен етап с дължина 9,91 км. Трасето е по много тесен път, широк само 3 метра, с обратни завои и бързи пасажи, преминаващи покрай река.
 Източници
 Села в област Сливен
 Населени места в община Твърдица


text:
 13.10.2005
 FR
 Journal officiel de l'Union européenne
 L 268/5
 DÉCISION DU COMITÉ MIXTE DE L'EEE N
 o 76/2005
 du 10 juin 2005
 modifiant l'annexe II (Réglementations techniques, normes, essais et certification) de l'accord sur l'EEE
 LE COMITÉ MIXTE DE l'EEE,
 vu l'accord sur l'Espace économique européen, modifié par le protocole portant adaptation de cet accord, ci-après dénommé «l'accord», et notamment son article 98,
 considérant ce qui suit:
 (1)
 L'annexe II de l'accord a été modifiée par la décision du Comité mixte de l'EEE no 43/2005 du 11 mars 2005 (1).
 (2)
 La directive 2004/104/CE de la Commission du 14 octobre 2004 portant adaptation au progrès technique de la directive 72/245/CEE du Conseil relative aux parasites radioélectriques (compatibilité électromagnétique) des véhicules et portant modification de la directive 70/156/CEE du Conseil concernant le rapprochement des législations des États membres relatives à la réception des véhicules à moteur et de leurs remorques (2), rectifiée dans le JO L 56 du 2.3.2005, p. 35, doit être intégrée à l’accord,
 DÉCIDE:
 Article premier
 Le chapitre I de l'annexe II de l'accord est modifié comme suit:
 1)
 Le tiret suivant est ajouté au point 1 (directive 70/156/CEE du Conseil):
 «—
 32004 L 0104: directive 2004/104/CE de la Commission du 14 octobre 2004 (JO L 337 du 13.11.2004, p. 13), rectifiée dans le JO L 56 du 2.3.2005, p. 35.»
 2)
 Le tiret suivant est ajouté au point 11 (directive 72/245/CEE du Conseil):
 «—
 32004 L 0104: directive 2004/104/CE de la Commission du 14 octobre 2004 (JO L 337 du 13.11.2004, p. 13), rectifiée dans le JO L 56 du 2.3.2005, p. 35.»
 3)
 L’adaptation suivante est ajoutée au point 11 (directive 72/245/CEE du Conseil):
 Aux fins du présent accord, les dispositions de la directive sont modifiées comme suit:
 À l'annexe I, le point 5.2 est complété par le texte suivant:
 «IS pour l'Islande
 FL pour le Liechtenstein
 16 pour la Norvège»
 4)
 Le point suivant est inséré après le point 45ze (décision 2004/90/CE de la Commission):
 «45zf.
 32004 L 0104: directive 2004/104/CE de la Commission du 14 octobre 2004 portant adaptation au progrès technique de la directive 72/245/CEE du Conseil relative aux parasites radioélectriques (compatibilité électromagnétique) des véhicules et portant modification de la directive 70/156/CEE concernant le rapprochement des législations des États membres relatives à la réception des véhicules à moteur et de leurs remorques (JO L 337 du 13.11.2004, p. 13), rectifiée dans le JO L 56 du 2.3.2005, p. 35.»
 Article 2
 Les textes de la directive 2004/104/CE en langues islandaise et norvégienne, à publier dans le supplément EEE du Journal officiel de l’Union européenne, font foi.
 Article 3
 La présente décision entre en vigueur le 11 juin 2005, pour autant que toutes les notifications prévues à l'article 103, paragraphe 1, de l'accord aient été faites au Comité mixte de l'EEE (3).
 Article 4
 La présente décision est publiée dans la partie EEE et dans le supplément EEE du Journal officiel de l'Union européenne.
 Fait à Bruxelles, le 10 juin 2005.
 Par le Comité mixte de l'EEE
 Le président
 Richard WRIGHT
 (1) JO L 198 du 28.7.2005, p. 45.
 (2) JO L 337 du 13.11.2004, p. 13.
 (3) Pas d'obligations constitutionnelles signalées.