المسؤولية الجنائية للأحداث في النظام السعودي والقانون الإماراتي : دراسة مقارنة = Juvenile Criminal Liability as per KSA System and UAE Law : A comparative Study

2021 ◽  
Vol 30 (116) ◽  
pp. 229-296
Author(s):  
بن سلمة ، مها بنت عبد الرحمن بن عبد العزيز
Keyword(s):  
Comparative Study ◽  
Criminal Liability

VW’s ‘Defeat Devices’ and Liability for Claims for Lost Emissions Tax Revenue

2017 ◽  
Vol 6 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Jon Truby ◽  
George Kratsas
Keyword(s):  
Comparative Study ◽  
Fuel Consumption ◽  
International Cooperation ◽  
Vehicle Emissions ◽  
Criminal Liability ◽  
Tax Revenue ◽  
Emissions Tax ◽  
The World ◽  
Tax Status

Volkswagen Group’s utilisation of a ‘defeat device’ to produce inaccurate results for vehicle emissions tests in multiple consumer states, leads it to face potentially crippling fines, possible criminal liability, civil suits, and detriment to its own company caused by the loss of trust. However, this article considers a further issue, namely implications of the violations on taxation legislation and pursuant claims for losses as a result of lost tax revenue or recalculated taxes. With vehicles falling outside of the tax band they were purchased within, there is confusion around the world about how this will affect the tax status of the vehicles and those that own them. Vehicles could be re-banded or reassessed for a variety of different tax purposes, increasing the tax liability of the vehicle historically and prospectively to reflect the actual emissions or fuel consumption based on how the charge is designed. Through a comparative study, this article considers varying tax issues in several different countries across the globe for which the manufacturer may be liable for the life of the vehicle. This will seek to establish the scale of the potential liability for Volkswagen (vw) Group that has not yet been explored. Finally it examines how international cooperation could produce more satisfactory settlements for nations and customers.

scholarly journals The Problem of Imposing Criminal Liability on Legal Persons in Germany and Russia

2018 ◽  
Vol 6 (3) ◽  
pp. 125-148
Author(s):  
Sergey Markuntsov ◽  
Martin Wassmer
Keyword(s):  
Comparative Study ◽  
Criminal Liability ◽  
The Comparative Study

The article is devoted to the consideration of problems in connection with the introduction of the institution of criminal liability for legal persons in Germany and Russia. The authors analyze the doctrinal discussions that have been held for over 200 years with respect to this problem and the arguments raised by supporters and opponents of introducing criminal liability for legal persons. They also consider the modern practice of making legal persons liable. In particular, the institution of“quasi criminal” liability of legal persons in Germany and their administrative liability in Russia is examined. The comparative study shows that there are many similarities with regard to this question in both Germany and Russia. 

Withdrawal and Criminal Liability under the Criminal Laws of Jordan and Australia: A Comparative Study

2010 ◽  
Vol 24 (1) ◽  
pp. 3-40
Author(s):  
Mamoun Abu-Zeitoun ◽  
Mouaid Al-Qudah
Keyword(s):  
Comparative Analysis ◽  
Comparative Study ◽  
Criminal Liability ◽  
Common Law ◽  
Civil Law ◽  
Conceptual Basis ◽  
Voluntary Withdrawal ◽  
Current State ◽  
Conceptual Nature

This article is a comparative study of withdrawal as a defence to the criminal liability of an offender in Jordan (a civil law jurisdiction) and Australia (a common law jurisdiction). The analysis in this paper reveals that, in both jurisdictions, criminal laws have long accepted withdrawal as a conduit through which the offender’s liability can be modified or completely quashed. However, there has been no serious attempt, at least in Jordan, to provide anything approaching a complete explanation of the conditions under which the defence may be available and to explore its limits and boundaries. Neither has any serious effort been made to offer an account of the defence’s conceptual nature and governing rationale. The present paper seeks to identify and explore the defence’s conceptual basis and rationale, its current state of law and the appropriate direction in which the defence might be developed. To achieve this purpose, the paper is divided into three sections. In Section 1, it explores the conceptual nature of withdrawal. Section 2 addresses the rationale of the defence in light of the underlying principles of criminal liability in both jurisdictions. In Section 3 a comparative analysis of the defence’s qualifying requirements is undertaken in relation to both primary and accessorial criminal liability. Comparative analysis shows that withdrawal can be used as a defence to all forms of criminal complicity with differing degrees of variations in relation to both its qualifying requirements and the extent to which it may affect the liability of an offender. In cases involving incitement, however, the inciter cannot rely on the defence to avoid criminal liability although his or her punishment can be reduced pursuant to his or her voluntary withdrawal under the JPC.

scholarly journals Pembaharuan Hukum Pidana Tentang Pertanggungjawaban Pidana Terhadap Pengguna Jasa Prostitusi Di Indonesia

2021 ◽  
Vol 1 (2) ◽  
pp. 22-42
Author(s):  
Kania Mulia Utami ◽  
Ridwan Ridwan ◽  
Aan Asphianto
Keyword(s):  
Comparative Study ◽  
Criminal Law ◽  
Criminal Liability ◽  
Legal Rule ◽  
Law Reform ◽  
Service Users ◽  
Legal Policy ◽  
Positive Law ◽  
The Law

ABSTRAK Penelitian ini bertujuan untuk  untuk membahas tentang pertanggungjawaban pidana terhadap pengguna jasa prostitusi dalam perspektir perbandingan Indonesia dan Swedia. Tipe penelitian ini adalah penelitian normatif. Hasil Penelitian ini menghasilkan kesimpulan bahwa menurut hukum positif di Indonesia tidak adanya pertanggungjawaban pidana yang  dapat menjerat pengguna jasa prostitusi secara jelas dan tegas sehingga belum efektif dan menyebabkan tidak maksimalnya dalam penanggulangan prostitusi itu sendiri. Apabila tidak ada aturan hukum di indonesia yang mengatur tentang pengguna jasa prostitusi, maka para pengguna jasa prostitusi akan merasa aman dan tetap leluasa  membeli jasa untuk kepuasan mereka semata. Berbeda dengan kebijakan hukum di Swedia yang sudah memiliki aturan yang dapat menjerat hukum terhadap pengguna jasa prostitusi. Pertanggungjawaban pidana dalam hal ini sangatlah diperlukan pengaturan yang jelas dan tegas, oleh karena itu diperlukan pembaharuan hukum pidana terkait pertanggungjawaban pidana bagi para pengguna jasa prostitusi di Indonesia. ABSTRACT This article aims to discuss criminal liability on prostitution clients criminal liability in a comparative study between indonesia and swedish . This research is normative.  The result of this study lead to the conclusion that based on the positive law in Indonesia there is no criminal liability that can ensnare the users of prostitution service clearly and decisively so there is not effective and not too optimum of handling prostitution. If there is no legal rule in Indonesia that regulates the users of prostitution services, then the users of prostitution services will feel safe and remain free to buy services for their satisfaction. Unlike the legal policy in Sweden which already has rules that can ensnare the law against prostitution service users. Criminal liability in this case is clearly and strictly needed, therefore, criminal law reform is needed related to criminal liability for users of prostitution services in Indonesia.

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