Expert report

2018 ◽  
Author(s):  
Hans-Jürgen Ahrens
Keyword(s):  
Legal Proceedings ◽  
Expert Report ◽  
Court Expert ◽  
Court Hearing

Rule 187 relates to a section of the provisions on the management of legal proceedings by the Court hearing the case. Factually, this concerns the parties’ right to be heard, which could be expressed more appropriately. It is apparent from this Rule in conjunction with Rule 186.6 that the parties are entitled to question the Court expert in the oral hearing.

Duties of a court expert

2018 ◽  
Author(s):  
Hans-Jürgen Ahrens
Keyword(s):  
Expert Report ◽  
Time Period ◽  
Court Rule ◽  
Court Expert

The court expert shall present an expert report in writing within the time period specified by the Court [Rule 185.4(f)]. The court expert shall be under the supervision of the Court and shall inform the Court of his progress in carrying out his task.

scholarly journals FEATURES OF THE PURPOSE OF THE PURPOSE AND CONDUCT OF ECONOMIC EXPERTISES AND EXPERT RESEARCH IN THE PERFORMANCE OF THE TAX INSPECTION AND THE APPEAL OF THE RESULTS

2020 ◽  
pp. 525-533
Author(s):  
K. Proskura ◽  
O. Lukova
Keyword(s):  
General Information ◽  
Financial Indicators ◽  
Strong Argument ◽  
Legal Proceedings ◽  
Expert’S Opinion ◽  
Tax Audit ◽  
Court Proceedings ◽  
The Moment ◽  
The Right ◽  
Court Expert

The article examines in detail the procedures and features of the use of judicial expertise in the process of conducting tax audits by both controlling bodies and taxpayers, and when appealing the results of tax audits. According to the results of the tax audit of economic entities, in case of detection by tax inspectors of tax offenses, an act of inspection is drawn up, which contains a detailed description of the general information about the taxpayer, financial indicators, base and amounts of taxes paid for the audited period, as well as the content and amounts of the identified audits. tax offenses. In the event that the audit reveals tax offenses and the results of consideration of objections (if any), no adjustments have been made to the act of inspection, the controlling authority sends to the taxpayer a tax notification-decision on the amount of tax liability charged on the results of the check to be paid. In case of disagreement with such amount, the taxpayer has the right to appeal within 10 days such tax notification-decision in the administrative order or at any moment within three years from the moment of its issuance – in court. Being a procedural document, the conclusion of a court expert can be a proof in court, is a strong argument when making decisions in tax disputes and an effective tool for protecting the taxpayer from illegal and biased decisions made by officials of the tax authority on the results of tax audit. In addition to judicial examinations, parties to the dispute (usually a taxpayer) may be assigned expert research, is not a procedural document, but can be a powerful document in proving a party of its correctness in a tax dispute. An important point is the correct formulation of the questions posed to the expert (their focus on resolving disputes, their compliance with the competence of the expert-economist, the lack of a legal component that the expert-economist has no right to consider) and compliance with procedural requirements in the course of court proceedings, since in all types of legal proceedings the expert’s opinion is a procedural document.

Influence of diagnostic labeling effects and race in juvenile offender legal proceedings

2012 ◽  
Author(s):  
Carrie Tatum ◽  
Dana Clark ◽  
Penelope S. Manasco ◽  
Megan McGugan ◽  
Chelsea Dumais ◽  
...  
Keyword(s):  
Juvenile Offender ◽  
Legal Proceedings

ON THE EXPERT’S RIGHT TO BE PRESENT AT LEGAL PROCEEDINGS

2016 ◽  
Vol 15 ◽  
pp. 163-171
Author(s):  
M. G. Shcherbakovskiy
Keyword(s):  
Initial Data ◽  
Legal Proceedings ◽  
Reliable Assessment ◽  
Data Acquiring ◽  
Selection Of

The article discusses the reasonsfor an expert to participate in legal proceedings. The gnoseological reason for that consists of the bad quality of materials subject to examination that renders the examination either completely impossible or compromises objective, reasoned and reliable assessment of the findings. The procedural reason consists ofa proscription for an expert to collect evidence himself or herself. The author investigates into the ways of how an expert can participate in legal proceedings. If the defense invites an expert to participate in the proceedings, then it is recommended that his or her involvement should be in the presence of attesting witnesses and recorded in the protocol. In the course of the legal proceedings an expert has the following tasks: adding initial data, acquiring new initial data, understanding the situation of the incident, acquiring new objects to be studied, including samples for examination. An expert’s participation in legal proceedings differs from the participation of a specialist or an examination on the scene of the incident. The author describes the tasks that an expert solves in the course of legal proceedings, the peculiarities ofan investigation experiment practices, the selection of samples for an examination, inspection, interrogation.

Оскарження рішень, дій чи бездіяльності публічної адміністрації як вид гарантії забезпечення надання публічних послуг у судовому порядку

2019 ◽  
Vol 24 ◽  
Author(s):  
О. В. Бойко
Keyword(s):  
Public Administration ◽  
Judicial Review ◽  
Public Services ◽  
Legal Regulation ◽  
Scientific Article ◽  
Preliminary Stage ◽  
The Law ◽  
The Moment ◽  
Court Hearing

The scientific article identifies the peculiarities of appealing the decisions, actions or omissions of public administration subjects on the provision of public services at the stage of initiation and preparation for judicial review of an administrative case. The author substantiates the feasibility of improving the legal regulation of the procedure for holding a preliminary hearing before the court hearing of the case. In particular, it is considered expedient to set the terms of the preparatory meeting from the moment of receipt of the administrative claim, as well as to determine the cases when the parties are not reconciled.It is established that the preliminary stage of the court hearing often ends with the conclusion of the preliminary proceedings and the appointment of the case to trial in the field of public services. This is not against the law. However, it should be borne in mind that in accordance with Art. 121 of the CAS of Ukraine such a decision is delivered by the consequences of preparatory proceedings, not the previous court hearing. Obviously, preparatory proceedings are not limited to, and do not always end at, a previous court hearing. Preparation may continue after a preliminary hearing. Therefore, the decision to close the preliminary proceedings and assign the case to trial after the consequences of the previous court hearing can only be made if the judge has taken all the measures necessary to hear the case. If during a previous court hearing in the field of public services, to which all persons involved in the case have arrived, the issues necessary for its consideration have been resolved, then, with the written consent of these persons, a court hearing may be initiated on the same day. In this case, the termination order is also delivered.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

The Africanisation Of South African Civil Procedure: The Way Forward

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Fawzia Cassim ◽  
Nomulelo Queen Mabeka
Keyword(s):  
Common Law ◽  
Civil Procedure ◽  
African Culture ◽  
Legal Proceedings ◽  
Seventeenth Amendment ◽  
Procedural Law ◽  
Lower Courts ◽  
The Law ◽  
Court Proceedings ◽  
The Impact

Civil procedure enforces the rules and provisions of civil law.  The law of civil procedure involves the issuing, service and filing of documents to initiate court proceedings in the superior courts and lower courts. Indeed, notice of legal proceedings is given to every person to ensure compliance with the audi alteram partem maxim (“hear the other side”). There are various rules and legislation that regulate these court proceedings such as inter alia, the Superior Courts Act, 2013, Uniform Rules of Court, Constitution Seventeenth Amendment Act, 2012 and the Magistrates’ Courts Act of 1944. The rules of court are binding on a court by virtue of their nature.  The purpose of these rules is to facilitate inexpensive and efficient legislation. However, civil procedure does not only depend on statutory provisions and the rules of court.  Common law also plays a role. Superior Courts are said to exercise inherent jurisdiction in that its jurisdiction is derived from common law.  It is noteworthy that whilst our rules of court and statutes are largely based on the English law, Roman-Dutch law also has an impact on our procedural law. The question thus arises, how can our law of civil procedure transform to accommodate elements of Africanisation as we are part and parcel of the African continent/diaspora? In this regard, the article examines the origins of Western-based civil procedure, our formal court systems, the impact of the Constitution on traditional civil procedure, the use of dispute resolution mechanisms in Western legal systems and African culture, an overview of the Traditional Courts Bill of 2012 and the advent of the Traditional Courts Bill of 2017. The article also examines how the contentious Traditional Courts Bills of 2012 and 2017 will transform or complement the law of civil procedure and apply in practice once it is passed into law.

A MODERN JUDICIAL SYSTEM IN INDONESIA: LEGAL BREAKTHROUGH OF E-COURT AND E-LEGAL PROCEEDING

2020 ◽  
Vol 9 (2) ◽  
pp. 275
Author(s):  
Dedi Putra
Keyword(s):  
Supreme Court ◽  
Secondary Data ◽  
Primary Data ◽  
Access To Justice ◽  
Judicial Reform ◽  
Legal Service ◽  
Literature Study ◽  
Face To Face ◽  
Legal Proceedings ◽  
Digital Era

The implementation of court in Indonesia has not fulfilled as expected because any parties involving in court has a lack of capacity, consistency, and integrity to provide legal service seriously. Some people assume that court services are not still optimal. To settle the problems, the Supreme Court just has officially issued Regulation No. 1 of 2019 regarding the Administration of Cases and Legal Proceedings in Courts via Electronic Means on 8 August 2019. This regulation is believed as an appropriate solution to face those problems. To elaborate more, this study illustrates a judicial reform in Indonesia, e-court, and access to justice, the conception of e-court including the performance of e-court and its drawbacks and challenges in the digital era. The research method uses normative research by approaching legal review and literature study. The technique of primary data collection applies Supreme Court regulation while means of secondary data are collected from concept or theory as set out under bibliography. Judicial reform in Indonesia is indicated by issuing new regulation regarding e-Court and e-Litigation, the implementation e-Court itself has been attributed to 32 courts consisting of general religious, and state administrative courts. Through e-Court, access to justice more transparent and accessible. Besides, justice seekers have no worries regarding distance issues as of e-Court may allow them to fight in court without face to face. Parties have no doubt relating to the acceleration of court to settle any dispute in Indonesia.

Füchsische Poetologie. Zur Spiegelfiktion im Reynke de Vos (1498)

POETICA ◽  
2020 ◽  
Vol 50 (3-4) ◽  
pp. 193-218
Author(s):  
Hannah Rieger
Keyword(s):  
Early Modern ◽  
Early Modern Period ◽  
Political Influence ◽  
Rhetorical Strategies ◽  
Ancient Rhetoric ◽  
Wooden Frame ◽  
Legal Proceedings ◽  
Middle Low German ◽  
Specific Material

Abstract The Middle Low German Beast Epic Reynke de Vos (1498) is about two legal proceedings against the fox Reynke, who is charged by the other animals with the tricks he played on them. When he is sentenced to death, Reynke defends himself by delivering speeches that are constructed as described in ancient rhetoric. Part of those speeches is Reynke’s lie about his treasure, which he would give to the lion if he pardoned him. Reynke describes three pieces of jewellery as part of this made-up possession, one of which is a mirror. When Reynke describes it, he also tells Aesopic fables that are carved into its wooden frame. His fictional artefact, especially the interplay of its specific material and the content of the fables told, has a poetological level. In his description, Reynke hybridizes the political discourse of the early modern period, in which the virtue of prudentia becomes more and more important, with the rhetorical competence to deliver speeches and tell fables. In his fiction of the mirror he draws up a poetological draft that combines the role of a rhetor in court with his well-known properties of being clever and cunning. By describing the artefact, Reynke shows how to use rhetorical strategies, especially to tell fables, as an instrument to gain acceptance and to acquire political influence.

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