Appeals Court Reverses Tax Court in Conservation Easement Case

2017 ◽  
Vol 34 (10) ◽  
pp. 1-2 ◽  
2004 ◽  
Vol 32 (1) ◽  
pp. 181-184
Author(s):  
Amy Garrigues

On September 15, 2003, the US. Court of Appeals for the Eleventh Circuit held that agreements between pharmaceutical and generic companies not to compete are not per se unlawful if these agreements do not expand the existing exclusionary right of a patent. The Valley DrugCo.v.Geneva Pharmaceuticals decision emphasizes that the nature of a patent gives the patent holder exclusive rights, and if an agreement merely confirms that exclusivity, then it is not per se unlawful. With this holding, the appeals court reversed the decision of the trial court, which held that agreements under which competitors are paid to stay out of the market are per se violations of the antitrust laws. An examination of the Valley Drugtrial and appeals court decisions sheds light on the two sides of an emerging legal debate concerning the validity of pay-not-to-compete agreements, and more broadly, on the appropriate balance between the seemingly competing interests of patent and antitrust laws.


2013 ◽  
Vol 7 (1) ◽  
pp. 7
Author(s):  
Doni Budiono

The  authority  of justice in Indonesia  is executed by  the Supreme Courts and  the  justice  boards/body under the Supreme Courts, including  the general  justice, religious affairs justice, military justice,  state administration  justice,  and  the Constitution Court. According to  certainty in  the Act of  Tax Court, Article1, clause  (5),  tax  dispute   refers to the legal dispute arising in the  taxation  affairs between the  tax payer or the  body  responsible for the  tax with   the government   executives  ( Directorate General of Tax) as the consequence of   the issue of  the decree for the  appeal  to the Tax  Court in accordance with the  tax Act, including the  charge  against the  execution of collection   in accordance with the  Act of Tax Collection by force. The  formation of Tax Court is  designed by  the Executives, in this case, the  Department of Finance, specifically  the Directorate   General  of Tax  which has the right to issue  law  more technical about  tax accord to Article 14,  letter A,  President Decree  no. 44  year 1974,  concerning the  basic  organization of the Department.  Based on  it,  it  is clear that  in addition to execute the government  rules and policy,  this body  has to execute judicial   rules and policy. This is against the  principles of  Judicative  Power/Authority in Indonesia,  which   clearly states that this body  should be under the Supreme Court.   Therefore. It is suggested that   the Act  No UU no.14 Year 2012 concerning  Tax Court   be revised  in accordance with the system of  Power Division  of Justice  as  stated in 45 Constitutions.


2018 ◽  
Vol 4 (2) ◽  
pp. 153-165
Author(s):  
Nadia Permata Ekasari Bisinglasi

The effect of the law on the appeal by the taxpayer is by the issuance of the Decree of Objection, if in the Decree of Objection the taxpayer also still feel not satisfied then based on Laws of General Provisions of Taxation or UU KUP, the taxpayer is entitled to file the appeal back to the Tax Court. The legal effort of the taxpayer to seek justice becomes disconnected with the provisions of Article 33 paragraph (1) and Article 77 paragraph (1) of Law no. 14 year 2002 stating that the decision of the Tax Court is the final decision in examining and resolving tax disputes, so that no appeal or cassation can be appealed. This resulted in reduced taxpayers' right to seek justice. Allowable legal action is to conduct a Review, and this effort is extraordinary


2017 ◽  
Vol 4 ◽  
pp. 183-193
Author(s):  
Laura Rodríguez Galán

Resumen: el presente artículo muestra una visión sobre la complejidad de la traducción en el ámbito judicial con respecto al uso de glosarios terminológicos. En el marco de la Justicia es habitual que los traductores e intérpretes judiciales tengan que enfrentarse a toda clase de retos profesionales, por lo que han de estar lo suficientemente preparados, y los glosarios de terminología específica son un recurso de enorme utilidad que facilita la tarea traductora al servir de puente de comunicación entre los intermediarios de la Justicia y los ciudadanos que solicitan sus servicios (demandas, procesos judiciales, apelaciones, etc.), ya sea por vía escrita (traducción de documentos) u oral (interpretación de discursos). La principal hipótesis de la que partimos es la urgente necesidad de crear estos recursos específicos para los traductores e intérpretes que trabajan en el seno de la Justicia, y cuya carencia no hace sino incrementar las dificultades que, sin duda, estos profesionales poseen a la hora de realizar sus tareas de traducción, dada la escasa disponibilidad de tiempo para que puedan elaborar sus propios glosarios terminológicos de consulta. Con este estudio lo que se pretende es mostrar tanto las ventajas como las dificultades de la elaboración de glosarios. Por último, los resultados obtenidos confirman nuestra hipótesis de las ventajas que tiene el hecho de disponer de glosarios terminológicos específicos para el área jurídico-judicial que, sin lugar a dudas, facilitan las tareas de traducción en este ámbito de la Traducción e Interpretación en los Servicios Públicos.Abstract: the present paper shows a vision about the complexity of translation in judicial field concerning the use of terminological glossaries. In the context of Justice, it is common for judicial translators and interpreters to deal with all kinds of professional challenges. So, they must be sufficiently prepared. Glossaries of specific terminology are a resource very useful that facilitates translator’s task, by serving as a bridge of communication between intermediaries of Justice and citizens who request their services (appeals, court proceedings, lawsuits, etc.), either written (translation of documents) or oral (interpreting of speeches). The main starting hypothesis is the urgent need to create these specific resources for interpreters and translators working within the Justice, and whose lack only increases the difficulties that these professionals have, undoubtedly, when the time to perform their translation tasks, given the poor availability of time to produce their own terminological glossaries of consultation. With this study, to show advantages and difficulties of developing glossaries, that is the intention. Finally, results confirm our hypothesis of advantages to have available specific terminological glossaries in Legal-Judicial area which, undoubtedly, facilitate translation tasks in this context of Public Services Interpreting and Translation. 


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