scholarly journals Kilka uwag o responsywności prawa podatkowego na przykładzie urzędowych interpretacji prawa podatkowego

2019 ◽  
Author(s):  
Jarosław Kola ◽  
Przemysław Pest
Keyword(s):  
Social Relationships ◽  
Legal System ◽  
Law And Society ◽  
Tax Law ◽  
Tax Administration ◽  
Legal Systems ◽  
Basic Functions ◽  
Three Stages ◽  
The Concept Of Law ◽  
The Relationship

The article is an attempt to look at the development of Polish tax law through the prism of the concept of law development proposed by Ph. Selznick and Ph. Nonet. In the study Law and Society in Transition. Towards Responsive Law they distinguished three stages of evolution of legal systems: repressive, autonomous and responsive. The focus of the article is on the institution of the official interpretation of tax law, because an analysis of the transformation of the legal system allows to capture trends that are present in the development of its individual institutions as well as social relationships among its recipients. By indicating the evolution of official in terpretations of tax law in its two basic functions – those of informing and those of guaranteeing (protective) – the authors point to a wider context of the development of tax law to show whether and how changes in the normative regulation of official interpretations of tax law may affect the shape of the relationship between a tax payer and tax administration, where the perspective of the analysis of demand is the responsiveness of law. An analysis of the regulation of an official interpretation of tax law leads to the conclusion that due to the assigned ratio legis this interpretation must characterise them as corresponding mainly to the autonomous model. At the same time a responsive model of law does not undermine the autonomous model attributes. Thus if we were to accept that the provision of interpretation corresponds to the autonomous model, it would not be possible to note that it also has attributes that make it a responsive model. Irrespective of the fact that there is no element of negotiation, it is based on the interaction between the taxpayer and the tax administration. As part of this interaction, tax administration responds to the reported social need in terms of the ambiguity of law, which de iure – not least because of the possibility of bringing an action against the content of interpretation – takes place in the framework of a communication situation that is free from external coercion.

scholarly journals Kilka uwag o responsywności prawa podatkowego na przykładzie urzędowych interpretacji prawa podatkowego

2018 ◽  
Author(s):  
Jarosław Kola ◽  
Przemysław Pest
Keyword(s):  
Social Relationships ◽  
Legal System ◽  
Law And Society ◽  
Tax Law ◽  
Tax Administration ◽  
Legal Systems ◽  
Basic Functions ◽  
Three Stages ◽  
The Concept Of Law ◽  
The Relationship

The article is an attempt to look at the development of Polish tax law through the prism of the concept of law development proposed by Ph. Selznick and Ph. Nonet. In the study Law and Society in Transition. Towards Responsive Law they distinguished three stages of evolution of legal systems: repressive, autonomous and responsive. The focus of the article is on the institution of the official interpretation of tax law, because an analysis of the transformation of the legal system allows to capture trends that are present in the development of its individual institutions as well as social relationships among its recipients. By indicating the evolution of official in terpretations of tax law in its two basic functions – those of informing and those of guaranteeing (protective) – the authors point to a wider context of the development of tax law to show whether and how changes in the normative regulation of official interpretations of tax law may affect the shape of the relationship between a tax payer and tax administration, where the perspective of the analysis of demand is the responsiveness of law. An analysis of the regulation of an official interpretation of tax law leads to the conclusion that due to the assigned ratio legis this interpretation must characterise them as corresponding mainly to the autonomous model. At the same time a responsive model of law does not undermine the autonomous model attributes. Thus if we were to accept that the provision of interpretation corresponds to the autonomous model, it would not be possible to note that it also has attributes that make it a responsive model. Irrespective of the fact that there is no element of negotiation, it is based on the interaction between the taxpayer and the tax administration. As part of this interaction, tax administration responds to the reported social need in terms of the ambiguity of law, which de iure – not least because of the possibility of bringing an action against the content of interpretation – takes place in the framework of a communication situation that is free from external coercion.

The Methodology of Legal Philosophy

2016 ◽  
Author(s):  
Alex Langlinais ◽  
Brian Leiter
Keyword(s):  
Conceptual Analysis ◽  
Linguistic Analysis ◽  
Legal Philosophy ◽  
Legal Systems ◽  
Moral Norms ◽  
Social Constructs ◽  
Social Rule ◽  
The Concept Of Law ◽  
The Relationship ◽  
Concept Of Law

This article examines methodological debates in legal philosophy by focusing on two (related) methodological claims in H. L. A. Hart’s 1961 book, The Concept of Law: that Hart’s theory is both general and descriptive, and an exercise in both linguistic analysis and descriptive sociology. It considers what these claims reveal about Hart’s theoretical ambitions and methodological commitments, and what light they shed on debates in legal philosophy since then. In particular, it discusses the most important elements of Hart’s theory, such as the union of primary and secondary rules in law, the “rule of recognition” as a social rule, and the relationship between legal and moral norms. It also explores several objections to Hart’s approach to the problems of legal philosophy, including one that questions the fruitfulness of the methodology of conceptual analysis. Finally, it analyzes the argument of Hart and all legal positivists that legal systems are social constructs.

IS AUSTIN'S THEORY INCONGRUENT WITH EXISTING CONCEPTS OF SOVEREIGN AND DISPUTE SETTLEMENT IN TREATIES AND INDIAN LEGISLATION?

2021 ◽  
pp. 47-49
Author(s):  
Sanjith Chandrashekar
Keyword(s):  
International Law ◽  
Legal System ◽  
Dispute Settlement ◽  
Legal Issues ◽  
Legal Systems ◽  
Treaty Law ◽  
The Concept Of Law ◽  
John Austin ◽  
Concept Of Law

For his bold declaration that international law is not "true law" since there is no sovereign, John Austin has been extensively attacked and praised in equal measure. According to Austin, the concept of law is, “Law is a command of the sovereign backed by a sanction.” This study investigates Austin's viewpoint and evaluates it in light of current legal systems, present international law, modern Indian laws, and the analysis of legal issues in the treaty law. While Austin's viewpoint was correct in terms of the legal systems of his day, it cannot be applied to the current international, and Indian legal system

scholarly journals THE CONCEPT OF RELEVANT CONDITIONS IN THE MECHANISM OF FUNCTION OF THE PRINCIPLES OF THE CLOSEST CONNECTION

2021 ◽  
pp. 130-136
Author(s):  
V. Pavlovsky
Keyword(s):  
Legal System ◽  
Necessary Condition ◽  
Private International Law ◽  
Legal Systems ◽  
Scientific Methods ◽  
Applicable Law ◽  
International Private Law ◽  
World Economic ◽  
General Scientific ◽  
The Relationship

At the present stage of the development of international private law, the intensity of world economic turnover requires a deliberate approach to law enforcement, each legal dispute requires an individual analytical approach from the law enforcer, moving away from the concept of averaged collision dogma has led science and practice to understanding new methodological approaches to finding the relevant, most close legal solution with the actual composition of the relationship. In this paper, on the basis of general scientific methods, as well as using methods of legal modeling, the author tried to substantiate the concept of applying the criterion of the closest connection in legal systems, using the necessary condition of public imperatives that fill the legislative body of Romance jurisdiction. When following the concept of relevance, the criterion of the closest connection can fully realize its potential as a basic principle of private international law. It has been established that there is a conceptual similarity in the impossibility of overcoming the imperative requirements of legislation in the studied legal systems. The author suggested that the legal system as a unit of a normative array can compete by imperative prescriptions with another legal system when establishing the applicable law, the degree of competition shows relevance, being an epistemological unit. The presence of the relevance property in the clause on public order is indicated.

The Scattergun and the Owl: Brian Simpson on Herbert Hart

2013 ◽  
Vol 26 (2) ◽  
pp. 491-513 ◽  
Author(s):  
Richard Mullender
Keyword(s):  
Legal System ◽  
Theoretical Approach ◽  
Case Law ◽  
Legal Philosophy ◽  
Legal Systems ◽  
Central Vision ◽  
Michael Oakeshott ◽  
The Concept Of Law ◽  
Interdisciplinary Theory ◽  
Concept Of Law

While recognizing that H.L.A. Hart’s The Concept of Law has exerted a powerful and continuing influence on general jurisprudence, Brian Simpson finds it wanting. Simpson argues that Hart’s determination to make broad generalizations about the nature of a legal system deflected him from the important task of attending to the particularities of actually-existing law. Moreover, he identifies Hart as a ‘hedgehog’ in Isaiah Berlin’s sense: a thinker whose work gives expression to a ‘single central vision’ (in Hart’s case, law as a system of rules). This critique of Hart leads Simpson to argue for an approach to legal philosophy that is more attentive to the details of existing legal systems. But Simpson fails to present his readers with the theoretical approach for which he argues. This essay seeks to make good this deficiency in his response to The Concept of Law. To this end, it uses the writings of two philosophers on whom Simpson draws (Berlin and Michael Oakeshott) with the aim of enriching Hart’s contribution to general jurisprudence. Moreover, it finds in this Hart-Oakeshott-Berlin-based interdisciplinary theory (HOBBIT) a basis on which to throw much light on Britain as a distinctive form of politico-legal life.

scholarly journals The EU law and the law of third countries: problems of interaction

2021 ◽  
Vol 118 ◽  
pp. 02003
Author(s):  
Dmitriy Viacheslavovich Galushko ◽  
Natalya Valerievna Oganova ◽  
Andrey Leonidovich Belousov ◽  
Elena Valerievna Grigorovich ◽  
Aleksey Valerievich Sereda
Keyword(s):  
European Union ◽  
Legal System ◽  
The State ◽  
Legal Systems ◽  
The European Union ◽  
International Treaties ◽  
European Union Law ◽  
The Relationship ◽  
Respective State ◽  
The Eu

The article discusses the problems of the interaction process of legal systems of international integration organizations with law of states that are not members of those entities. The research has been conducted on the example of the European Union. The authors conclude that the degree of influence of the international treaties between the EU and third countries on the legal orders of these states differs depending on the level of cooperation between the parties, which is precisely determined by such agreements. The European Union law is the main means of spreading the influence of the European Union on the legal systems of non-member states. Approximation of national legislation with the European Union’s acquis is a consistent process of approximation of the legal system of the state, including legislation, lawmaking, legal technique, law enforcement practice in accordance with the criteria set by the Union. Peculiarities of the legal approximation of law of particular states with law of the European Union are determined by the nature of the relationship between those subjects, by the goals set for such cooperation and fixed in mutual international treaties, as well as by the peculiarities of the state mechanism and the legal system of the respective state. Consequently, regarding European Union – Russia interaction in the field, regulatory engagement can be hardly called as efficient, smooth, and cloudless.

scholarly journals The relationship between the Islamic legal system Sharia and European continental law

2020 ◽  
Vol 68 (1) ◽  
Author(s):  
Adrián Csajka-Vándor
Keyword(s):  
Legal System ◽  
Islamic Law ◽  
Judicial System ◽  
Legal Systems ◽  
The Relationship

The study examines the essential differences between European legal systems and the Islamic legal system, the Sharia. It points out the differences between secular and religious legal systems, the differences of evaluating and judging crimes and punishments, the judicial system of Islamic law and the sanctions it offers.

Law and Social Change in the New Nations

1978 ◽  
Vol 20 (1) ◽  
pp. 3-28 ◽  
Author(s):  
Lawrence Rosen
Keyword(s):  
Social Change ◽  
Social Relationships ◽  
Legal System ◽  
Political Life ◽  
Legal Institutions ◽  
Legal Systems ◽  
Direct Control ◽  
Judicial Opinions

It is one of the central paradoxes of any legal system that it should appear at once so central to the imposition of decisive pronouncements aimed at the very structure of social relationships yet remain dependent on forces beyond its direct control for the acceptance and implementation of these strictures. This peculiar status of laws and legal institutions gives rise both to exaggerated claims for its impact on social change and equally unrealistic assertions that all legal systems merely follow and support processes whose fundamental operations are carried out in the broader spheres of social and political life. Like other institutions, a legal system performs distinctive tasks in accord with its own internal history and logic. But in its very design and operation it is deeply influenced by the struggles for control and influence that occur among its own personnel, and between them and other sectors of society. Being neither self-executing nor independently defined, statutory propositions and judicial opinions have impacts which are as difficult to trace in detail as they are wide-ranging and interconnected at large. Even in societies with elaborated and sharply delineated legal institutions, the role of the legal system in shaping or reflecting social and political patterns partakes of this confusion of distinctiveness and derivativeness.

Marriage Law and Family Organization in Ancient Athens: A Study on the Interrelation of Public and Private Law in the Greek City

Traditio ◽  
1944 ◽  
Vol 2 ◽  
pp. 43-95 ◽  
Author(s):  
Hans Julius Wolff
Keyword(s):  
Legal System ◽  
Roman Law ◽  
Legal Systems ◽  
Public And Private ◽  
Greek City ◽  
Family Organization ◽  
Ancient Athens ◽  
The Relationship ◽  
Marital Union ◽  
Made In

In an article published in 1927, Herbert Meyer showed that the Germanic legal system possessed from an early epoch, perhaps from its very beginning, in the form offriedelehea type of marital union which was characterized by the legal equality of husband and wife, in contrast with themuntehein which the wife was legally subject to her husband. This important discovery implied that the distinction made in Roman law between marriage withmanusand “free marriage” no longer stood alone. In fact the coexistence, in many known legal systems, of several types of marital relation—differing from one another in their effect upon the relationship between the wife, her husband and his family—may now be considered as established. The theory was first proposed by Meyer himself, who called attention to similar phenomena in a number of legal systems, Indo-European as well as non-Indo-European, in addition to the Roman and the Germanic; and it was later extended by Koschaker in his broad investigation into the “Eheformen bei den Indogermanen.”

scholarly journals Reconceptualising the Relationship between the Mainland Chinese Legal System and the Hong Kong Legal System

2011 ◽  
Vol 6 ◽  
pp. 1-30 ◽  
Author(s):  
Cora Chan
Keyword(s):  
Hong Kong ◽  
Legal System ◽  
Democratic Republic Of Congo ◽  
Case Law ◽  
Legal Systems ◽  
The European Union ◽  
Sovereign Immunity ◽  
Mainland Chinese ◽  
One Country Two Systems ◽  
The Relationship

AbstractIt has been more than a decade since China began her experiment of “One Country, Two Systems” in Hong Kong (HK). It is now generally assumed that the relationship between the legal systems of these two jurisdictions is monistic. Analysing post-Handover constitutional case law in HK, including a recent landmark decision on sovereign immunity, FG Hemisphere Associates LLC v. Democratic Republic of Congo, this article challenges this assumption and argues that the relationship between the two legal systems is best conceptualized as a form of legal pluralism found in the European Union.

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