“Criteria of budgetary discipline in the construction of the Eurozone – The case of Greece”, thesis, Sakkoulas Editions, 2011
The criteria of the budgetary discipline in the European construction are the indicators according to which it was agreed and decided to control whether the member-States fulfill their obligation to show budgetary discipline. A lot of issues arise during the implementation of these criteria. The case of Greece demonstrates vividly these issues and reveals the challenges faced by the country and the E.U. as a whole, towards the European integration. The scope of this doctoral thesis is the deeper understanding of the arising challenges, as well as the expression of certain thoughts that could help to address them. The provisions of the E.U. Law (primary and secondary), imposing the respect of the budgetary discipline from the member states and defining these criteria, are analyzed by this thesis. It reveals the intensely political characteristics of the excessive deficit procedure and of the decisions taken within this framework, which have been clearly demonstrated in the case of Greece. The economy and more specifically the creation and evolution of the budgetary deficits in Greece during the 1981-1991 and 1994-2004 periods are also examined. The period after the accession to the third stage of the economic monetary union and the intervention of the E.U. in the financial management of the country is further analyzed. The key points of this analysis are the placement of Greece “under surveillance” in the summer of 2004 and the spring of 2009 and the culmination of the “Memorandum” signed after the debt crisis broke out. It is underlined that the greek adventure and mainly the necessity of the euro protection has as a result the objective to predict and define the ability of financial assistance by the E.U. to a member-state facing difficulties. The two new institutions introduced after the greek crisis are equally analyzed: the Regulation (EU) No 407/2010 for the establishment of the European Financial Stabilization Mechanism and the European Financial Stability Facility.
Finally, the necessity for a better coordination of the multilateral surveillance and for the deepening of the preventive institutional framework of the E.U. is underlined, while respecting the special characteristics of the economy of each member state. The necessity to create european institutions capable of creating a bulwark against the markets’ desires is also pointed out. In a national level, respectively, the deconstruction of the state and its economy, as well as the necessity to restructuring this economy, in the light of the respect of human rights and the social state are also noted.
Public Procurements and University within the new institutional framework (Law 4281/2014, Law 4270/2014 and Law 4009/2011).
This paper tries to analyze the Public Procurement Law in cases where the contracting authority and the counterparty is one of the greek Universities and by extension to analyze the very procedure of public procurement. The purpose is to approach the contentious issues arising during the procedure of the selection of the tenderer and the awarding of the public procurement contracts, as well as during the performance of the contract and to propose interpretive solutions within the new institutional framework and the changes resulting from the Laws 4281/2014, 4270/2014 και 4009/2011. Apart from the Public Tendering Procedure (open or restricted), the use of negotiated procedure is also examined. At the same time, the financial aspects of the whole procedure are also analyzed, as well as the condition of the legal obligation of the authorizing officer and the legality audit by the Court of Auditors. The possibility to award contracts through the University Property Development and Management Companies and the Special Account for Research Funds is presented in detail. Moreover, the legal nature of these possibilities is defined, whereas the problems and the dangers that could appear during their implementation are demonstrated.
The methodological approach consists of analyzing the steps of the current tendering procedure and subsequently the performance of the contract, according to the Law 4281/2014. At the same time, the paper focuses on critical issues, which have been the object of legal theory and case-law, evaluating the conclusions, as they are shaped by constant reforms in the level of legislative initiatives and case law judgments.
)“Personal data protection and traffic enforcement cameras”, published in the bimonthly review of the Thessaloniki Bar Association “Enopion”, issue 40, 2007, page 26.
This article, with reference to a judgment by the Hellenic Council of State regarding the traffic enforcement cameras, tries to balance the public security from one side and the protection of personal data and the right to privacy from the other. At the same time it examines whether the core of the individual right is affected. In particular, it is considered that the sound and image data, related to natural persons, are in fact personal data. Therefore, the obtaining, recording, transmission and storage of the above data by systems similar to C4I closed circuit television, is actually a processing, prohibited in principle by the law, since it affects the private sphere, which is an aspect of the individual’s personality. Exceptionally, this processing is permitted, even without the authorization of the persons affected, in order to protect people or goods or the traffic regulation, provided that the principles of proportionality and necessity are respected and according to the provisions of the Law 2472/1997 on personal data protection. In this case, because of the potential of the system, it is sustained that the recording and the processing of the movement and the behavior of the persons affected is a measure disproportionate in terms of the objective pursued and that the operation of the system is contrary to the core of the above rights and freedoms.
‘’The authority of disciplinary control to Teaching and Research Staff of a Medical School for offences related to its clinical work at the University Clinic, belongs either to the body of the University, or the body of the Hospital and the institutions of the Ministry of Health’’, Armenopoylo’s edition, No. 1, January 2013, published by the Law-Bar Association of Thessaloniki, p.182.
Such publication is analyzing the authority of disciplinary control to Teaching and Searching Staff of a Medical School and concludes that the authority belongs to the body of the University. Especially, it is supported that according to the article 16, paragraph 6 of the Constitution, the professors of the Universities perform public functions and due to that they take delight in institutional guarantee during they practice their duties and implement their work. The Universities self- administration, includes the authority to make decisions for their affairs, on their own bodies, in which primarily included, the authority of electing such the academic as the clerical staff, consequently, the authority of laying off employees accordant with the general rules, governing their organization and functioning. Taking into account as a fact, moreover, that the clinical work provided by the Teaching and Research Staff of Medical School is inextricably linked and constitutes a single module with their total of academic Teaching and Research work, taking also into account that it is the place, where both occur, such the education of the students, as the significant part of the research project, the Legislator also covers the installation of University professors to clinics, solely by university bodies, which according to the case law as well, have solely the authority to remove the University doctor from the clinic. Thereafter, according to the author, the jurisdiction over the disciplinary control of the Teaching and Research Staff of the Medical School belongs to the exclusive jurisdiction of the University bodies.
‘’Restrictions of the right to elect according to the article 217 of the Code of the Lawyers (Legislative Decree 3026/1954) (article 104 ‘’eligibility’’ as it was given in the Public Consultation of the New Code of the Lawyers law plan: Allowed by the Constitution or not?’’, Armenopoylo’s edition, No. 7, July 2013, published by the Law- Bar Association of Thessaloniki, p. 1419.
With the present article, is attempted to be analyzed If the requirements by the Code of the Lawyers ( as they both are, already, set and will be set in the Law plan) are allowed by the Constitution, concerning the election of the Law-Bar’s Association President, to Associations headquartered in appeals court area the completed of ten years of legal services. The article 4, paragraph 1 of the Constitution and the principle of the proportionality (article 25 of Constitution) are both analyzed as well as the article 12 paragraph 1 of the Constitution. According to the author’s opinion the specific limitation, violates both the article 4, paragraph 1 and the principle of the proportionality, because it introduces unjustified discrimination against the budding Lawyers in contrast with the older
ones. This is because the criterion of the decade of Legal Services on the one hand cannot be considered either as suitable, or as convenient, to ascertain the experience required by the Law to occupy the position of President, on the other hand it is not necessary in relation to the intended purpose of the skilful representation of Law-Bar’s Association of collective professional interests and finally the adverse effects caused by the specific restriction- obstacle, which a part of is the exclusion of nearly half the electoral body from the election as President, and another part is the deprive of all members of the Bar Associations from the right to choose as their President a colleague from the above category, the significant, namely, limitation of the electorate and the right choices among of all the attorneys as well, are in clear disproportion to the aim of skilful representation of their collective occupational interests pursued, and they degrade Lawyers by violating in the strict sense, the principle of the proportionality. Additionally, the significant limitation of the electoral right of all the Associations, directly and instantly affects the administration of the legal entity, leading to the violation of Constitution’s article 12, paragraph 1.
‘’Conventions of contract works dealing with companies that provides services in the public, the public Law entities and the Local Government Unit, the bodies and organizations of the public sector’’. Contribution to the interpretation of the article 68, Law.3863/2010, paragraph 5, as applicable in an Administrative Trial, No. 5/2013, Sakkoula’s editions, p. 1179.
The current study attempts to contribute to the interpretation of the article’s 68 paragraph 5 of the Law 3863/2010, concerning the sanctions by Law incurred by the contractor, who is in charge of services for cleaning and storage from the Public, the public law entities, the Local Government Unit, the bodies and organizations of the public sector, in case the recipient of services whether it is the contracting authority, or not, establishes a violation of the terms of Article 68 n. 3863/2010. Firstly analyzes the concept of the recipient, the term 'offense' the finding of which lead to the application of this provision and the term "time finding point" of the offense as the differentiated effects occurring. Then analyzes the diversification effects render the law, depending on the time point of detection of infringements, namely whether the violations found during the execution of the project or the date of receipt. Analyzes the concept of delivery, the time span of the stage and determined the justification of differentiation between sanctions. Finally, the same sanctions and their importance for all parties (service recipient - contractor - employees) are analyzed. When the author, liability generated by the device 68 par. 5. 3863/2010 is not autonomous and independent, but a corollary of non-payment of contractors 'consideration and generates essentially a special guarantee liability for payment of workers' salaries for period the contractor suffers the penalties, the employees wager for the period that the contractor suffers the sanctions, In the case of subsection of the relevant provision there comes depreciation, straight from the Law of all the claims of the contractor, which were stipulated by the convention. Finally, it is pointed out that the provision if the article 68, paragraph 5, of the Law 3863/2010, does not introduce a provision of financial Law that establishes the competence of Civil Courts, but it introduces a provision on related to the process in court, that establishes jurisdiction, which leads to the competence of the Administrative Courts for any dispute arising from the execution of public- administrative convection.
‘’The ability of the Local authorities (TAB), A’ Grade, to make compulsory expropriations due to public interest’’, in Administration Trial, No. 2/2015, Sakkoula’s editions, p. 168.
This publication analyzes the ability of Municipalities to expropriate necessarily urban or rural property in the public interest. Initially the legislation identified in which it is expected that power of TABs A 'grade and the corresponding institutional framework as configured after the adoption of Law. 3852/2010 (Kallikratis), while analysis of the conditions required by law to implement the forecast. But mention their problematic application in practice led to a deterioration of living standards and the environment and the attendant questions raised, especially in view of Article 24 of the Constitution which protects the natural environment and requires rational spatial and urban planning. Supported, based on the above finding that the relevant provisions of Municipalities and Communities Code remain valid and produce legal effects, but their regulatory power, then the power (and responsibility) of TABs A degree, limited by the light of the interpretation of Article 24 of the Constitution and planning legislation. Finally, there is the essential process for obtaining such a decision by a TAB A degree and the controversial issues concerning the jurisdiction for disputes arising from the infringement of individual acts issued pursuant to the relevant provisions.
The dialog between the European Court of Human Rights (ECtHR) and the national court regarding the multiple imposition of sanctions and the principle of “ne bis in idem” on the occasion of the decision No 1741/2015 issued by the Greek Council of State, published in the journal “To Syntagma” (The Constitution), issue 4/2015, Ant. Sakkoulas editions, p. 961 fol.
On the occasion of the decision No 1741/2015 issued by the Greek Council of State, we analyze the dialogue between the Court of Strasburg and the national court regarding the constitutionality and the compatibility of the, under national law, envisaged system of imposition of multiple dues with overriding legislative power texts (administrative sanction) and simultaneously (we analyze) the imposition of sentence from the criminal courts to those who committed smuggling.. This specific decision is being analyzed in conjunction with the decision No 2067/2011 issued by the Greek Court of State and the decision issued by the European Court of Human Rights on the 30th of April 2015, that is Kapetanions and others v. Greece [ action brought 3453/12, 42941/12 and 9028/13], and secondarily, it is also analyzed in conjunction with the Greek Court of State decision No2403/2015, which had resolved relevant procedural issues and mainly the procedural confrontation of examination by the administrative court of the final irrevocable decision of the criminal court.. In the text is analyzed the implementation of the principle of “ne bis in indem” in the administrative sanctions, as well as the various proposals of legislative confrontation of crucial issues, that occasionally have been proposed. Finally, the rationalization of the envisaged administrative sanctions (multiple dues) is proposed.
’Tax updated’… The modern Greek chimera: Tax Clearance Certificate: the territorial scope and the conditions for its granting.” St. Mavridis- V. Vlasiadou, published in the journal “Dimosio Dikaio” (Public Law), issue 3 (July-September) p.344.
The study analyzes the Greek national legislation regarding the tax clearance certificate, its territorial scope and the conditions for its granting. The ratio of the key provision of the Code of Tax Procedure and the relevant circulars (ministerial circular) is being presented. It is, also, presented the basic rule and the cumulative conditions that have to be satisfied by the tax clearance certificate applicant, so that the certificate can be obtained. However, it is clear that the exceptional sub-options that the legislator has set, as these have been specialized in the article 11 of the ministerial circular No 1274/2013, continue, on the substance, at a later stage, the verification of fulfillment of the general rule’s conditions. In these regulations can be found legitimate-technical shortcomings, which are explicitly identified in the present study and in certain points there also are arbitrary overshootings of the legislator always on the pretext of safeguarding the “public interest”. As a result, on the one hand, is demonstrated is the difficulty of the modern Greek tax system to define, in real time, the territorial scope of the tax clearance certificate and the conditions for its granting and, on the other hand, are proposed the regulations, which should take place in order to restore the failures and redefine the terms for granting the certificate.
«The procedural autonomy of Member States when implementing EU law: the case of procedural Directives 89/665, 92/13 and 2007/66 on public procurement», published in the Hellenic Review of European Law, issue 3/2016, Centre of International and European Law/Bar Association of Thessaloniki.
The current study deals with the procedural autonomy of Member - States in the application of EU law, in particular the procedural directives relating to public procurement. Initially, the concept of procedural autonomy is being analyzed, meaning the judicial construction that seeks to ensure the full effectiveness of EU law when it is implemented by Member States. Subsequently, the limitations of procedural autonomy through the principles of equivalence and effectiveness are being analyzed, so that finally a substantial challenge to the term "autonomy" of the states – members presented. Especially with regard to the field of public procurement, the grounds for foreseeing special procedural directives into EU law are presented , through which the EU legislator substantially intervened in the judicial system of Member States, by significantly limiting their discretion to lay down the procedural rules. The substantive provisions of the original directive are analyzed, dysfunctions in the public procurement system in the context of these Directives, such as those arising from the case law of the Court of Justice, are presented and finally the innovations of Directive 2007/66 / EC of the European Parliament and of Council of December 11, 2007, which is the current Directive are analyzed. The ways in which the substantive provisions of this Directive by the case law of the Court of Justice is affected, constitute the main point of analysis. Finally, the evaluation of the Directive's provisions and the consequences brought about to the procedural autonomy of the Member – States is attempted.
’’The insurance contribution as a financial burden and the retroactive enforcement of it’’ on the Newspaper dealing with Public Right topics’’, July- August 2012, Sakkoula’s editions, p.470.
The current study, deals with the legal nature of the insurance contribution, furthermore, researches If these contributions can be included in the regulatory affairs provided in Law on the article 7, paragraph 2 of the Constitution and also analyzes the ‘’legality’’ the accordance of the insurance expenses retroactive enforcement with the Law. Especially, in the current study, is maintained that even though the insurance contribution cannot come within the scope of the tax, due to the compensatory nature of it, nevertheless, the meaning of the insurance contributions, is covered by the term of the ‘’financial burden’’, as it is provided for in the Law’s article 78 paragraph 2 of the Constitution and therefore prohibited by the Constitution the retroactive enforcement of the insurance contributions beyond the previous financial year than that imposed. In addition to the above mentioned, it is supported that the administration is bounded by the principle of the prohibition of the retroactive enforcement of contributions, as a more specific aspect of the principles such of the moral and orderly administration, as of the Legitimate expectation of the citizens, provided that the specific conditions are detailed in the current study.
‘’The establishing of taxes-free allowance minimum limit: Either simple possibility or Constitutional requirement?’’, on the scientific magazine named Dioikitiki Diki, No. 3/2013, Sakkoula’s editions, p.600.
In the current study, on the new tax- bill’s and the abolition of the non- taxable limit for freelancers occasion, it is attempted to be notified.
If it is Constitutionally tolerable the complete abolition of the non-taxable limit and If it is provided by the current Constitution the taxes- free allowance minimum limit. The principles of taxes justice, universality of tax and the tax equality will be analyzed, as well as, the citizens ability to pay for the taxes and the identifiers, necessary to determine the real economic strength of the taxpayer. The analysis concludes that the complete abolition of the taxes-free amount of income, is dangerous for the decent living of the taxpayer and due to this both the Constitutional principle of the article 2 paragraph 1 and the principle about the protection of the man’s value are being violated. Simultaneously, it is directly contradicted with the principle of the tax justice, as it is provided for in the article 4, paragraphs 1 and 5 of Constitution, given the fact that the abolition of the tax-free, each taxplayer’s ability to pay the taxes, is not taken into account. Therefore, according to the author of the present study, the complete abolition of a minimum limit of tax-free allowance, is intolerant by the Constitution.
‘’Sovereignty, Economic and Monetary union, and financial discipline, in the era of Memorandum’’ Public Finance and Law’s edition, honorary volume of professor N. Mparmpa’s, Sakkoula’s editions, 2013, p. 239.
In this study, is attempted to analyze the tolerance of the Greek Constitution of the phenomenon of the delegation of powers by Member States to the union, moving towards European integration. Initially presented the views expressed in Greek Constitutional doctrine starting from the Constitutional foundation the Greece joined the back then European Communities and continuing with whether the article 28 of the Constitution can still provide constitutional foundation to the limitation on the sovereignty which the subsequent stages of European Unification entails, even If these limitations turns out to be catalytic. Subsequently the provisions of the Constitution related to the fiscal and monetary policy of the country, and the taxing power of it, will be analyzed in conjunction with the provisions of the Union, for assessing whether the participation of the Country to the Economic and Monetary union, violates the specific provisions of the Law. Finally, the particularities arising from the activation of the ‘’support mechanism of the Greek economy’’, are quoted, the loan contracts signed by the Greece, and in general by the choice made at the Union, in order to overcome both the debt crisis and lending, faced by its Member States. By the author’s agreement the final level between the need of national interest for greater involvement in European integration and the limits imposed by the fundamental constitutional principles, is done by the parliament, as only competent and qualified institution in the framework of our political system. The final decision constitutes a profoundly political choice and weighting is the prerequisite to preserve the fundamental principles of democracy and the exercise of popular sovereignty and to be maintained by the State the Jurisdiction of competence, as well. The aim is to promote European integration with substantial deepening of the democracy at Union Level, in which the composition of popular sovereignty with the parts of sovereignty granted by Member States are taken place.
The Constitutional, seen not as a rigid principle’s text, not only it doesn’t constitutes an obstacle to sovereignty concessions, which are demanded within the framework of moving towards European integration, but it can also be an excellent tool for the exercise of European condominium in the direction both of solidarity among the Member States and solidarity between generations, by highlighting the infringing core as institutional buffer against the market’s cravings and by the policy on the economy.
‘’Texts dealing with international and community financial Law’’ Western TEI of Macedonia, Kastoria’s annex, Section of international trade.
Published by the International Trade Departement of Western’s Macedonia’s TEI, in the context and for the needs of the course: International and Community Financial Law. Includes notes about EU financial Law, the sources of the European Community and Financial Law, the European’s Union’s fundamental values, the conflict between Community and national Law, EU institutions, the internal market rules, the four forms of freedom provided by the Community, the European Economic area and the economic and Monetary Union.
«Tax planning and international tax avoidance: interrelated concepts nomikoithika ambiguous" S. Mavridis - B. Vlasiadou in Tax Legislation Bulletin, No. 1558, March 2015, p. 403.
The study analyzes the concept of avoidance and tackle them by the new Income Tax Code (Law. 4172/2013), with analysis of the regulatory scope of Articles 65 and 66 thereof. Approached conceptually the newly vague legal concepts of 'State with privileged tax regime "and" controlled foreign company, but generally there is an effort delimitation of finding cases of "wholly artificial arrangements" as required by the wording of the relevant provisions of the Income Tax Code, while reference and the jurisprudence of the European Court of Justice (former Court of the European). According to the study, Part Five of the Income Tax Code, which is dedicated to tackling tax evasion and avoidance, followed, in extreme conditions of economic crisis, the European Union's philosophy and Organization for Economic Cooperation and Development so against tax evasion, and in avoidance. Thus, fundamental change lies in reversing the burden of proof from the tax authority to the taxpayer, which demonstrates the impossibility of timely and effective action of the tax assessment mechanisms, during the arrest of intangible avoidance techniques. Finally, there is the strict law formality of the Greek provision in relation to the law of the Court of Justice of the European Union.
«The budgetary corrections during the management of the EU funds» in Bulletin of Tax Legislation, issue 1589, September 2016, p. 995
In this study, we firstly analyze the legislative framework of budgetary corrections with regard to the programmes of the European Structural and Investment Funds both at European Union and national level; by virtue of the aforementioned budgetary framework, the establishment of the necessary framework for the control of the expenses and the reimbursement of the unduly or illegally paid amounts given in the form of funds taken from national or European resources for operational programmes which aim to the achievement of European objectives is realized in the Greek legal order. Subsequently, the conditions for the decision making for budgetary correction are analyze d; the aforementioned conditions revolve around the decision making process as such, the beneficiary, the necessary explanation contained in the decision, and the attributable amount. Furthermore, this paper seeks to analyze the responsibility of the public accounting officer and to present the process of imposition of the budgetary correction. This study demonstrates the substantial differentiation in the publication of payment demand in the field of European union programmes compared with what is in effect in the process of accountability of the public accounting officer (de jure, de facto), when the latter manages national public money.
“Public money, accounting officers and control mechanisms: the ex post audit step by step”, published in the journal “Dioikitiki Diki” (Administrative Trial), issue 4/2016, Sakkoulas editions, p.488.
This study analyzes and presents the ex post audit of the public expenditure as a whole. In particular, the auditing of accounts of public accounting officers, which consists of the control of management of public money or material with regard to relevant budgetary legislation, is analyzed.The terms “public accounting officer” and “deficit’ are conceptually approached and the content and process of the ex post audit is analyzed. The "public accounting officers" are categorized, examples of case-law are provided and the terms of De jure, de facto accounting officer, shared-responsibility and unduly paid. The responsibility of the above mentioned persons and the meaning of deficit, substantive and formal, is being analyzed. Subsequently, the ex post audit process is approached step by step, from the financial inspector and already financial controller, from the relevant authorizing officer and from the Greek Court of Auditors. The attribution process and the relevant attributing bodies are presented and eventually the nature of the demand of payment and the guarantee policies, which are to be met for its legality, are analyzed. The ex post audit of accounts of public accounting officers is the third distinct, balanced subsidiary and equally vested form of constitutionally organized auditing system. The ex post audit of accounts aim to ensure effective use of public funds, which, however, should not turn to a scope of oppression of public accounting officers, a fact that clearly emerges from the present study.
«The obligation for the Local Government Units A grade and their Legal Entities to comply and the obligation (?) to settle claims awarded by a judicial decision ordering payment declared provisionally enforceable or have become final» St. Mavridis- An. Koutoulidou, Armenopoylo’s edition, issue, No 1/2017.
The current study analyzes the Municipalitie’s and Public entitie’s liability to settle the amount of the claim imposed by judicial decision through two institutions of the Greek legal system, which are directly linked to the effectiveness of judicial protection, that is on the one hand the possibility of execution of court judgments against the State, Local Government Units and Public entities and on the other hand the obligation of the administration to comply in judicial decisions. What is initially analyzed is the possibility of declaring a judgment against the Municipality or entity municipality as provisionally enforceable both under the jurisdiction of the administrative courts and under the jurisdiction of the civil courts and, respectively, on the one hand the obligation of compliance to temporarily enforceable decision and secondly the ability to accelerate enforcement by a decision provisionally enforceable. Subsequently, what is approached is the question whether there is an obligation for the Local Government Units to repay firstly requirement awarded by ordering payment decision provisionally enforceable and secondly requirement that adjudicated by ordering payment decision which became final, both in general and in connection with the requirement of exhaustion of remedies by municipalities in the cases provided for. Finally, the position of the Court of Auditors regarding the above issues is analyzed.
«The annulment review concerning decisions of the Public Entities governing bodies: the decisions concerning the Lawyer’s abstention (thoughts on the occasion of the Council of State in plenary 1466/2016) Public Law (Dimosio Dikaio), Public Law Journal , issue 2016.
What is discussed in this article is the annulment review of the decision made by the Entity’s governing bodies, on the occasion of the decisions taken by the Board of Bar Associations concerning the Lawyers abstention and the review of these decision by the Supreme Cassation Court and mainly the State’s Council decision 1466/2016. The analysis has two parts, first one is the substantive, related to the crisis on (anti) constitutionality of declared abstention of bar associations and the second one is procedural limb on the enforceability of the contested measures. Regarding the procedural part, what is presented is the reflections on the application of Article 32 / Presidential Decree 18/1989 and construction made by the Court, however, the researcher of the article approves the implementation of the provision of article 32 paragraph 3rd Presidential Decree 18/1989. With regard to the substantive issues, originally what is founded is the constitutional right to declare abstention and what is presented is the limitation rights control system. What is eventually proposed is a restriction that might satisfy the principle of proportionality and would not hurt the core of the right to abstain. Finally the nature of annulment review is analyzed, which is a limit control, not an option one. The conclusion is that in this case the core of Lawyers right to abstend is directly affected.