scholarly journals The Abuse of Rigts in Tax and Administrative Law

2011 ◽  
Vol 11 (1) ◽  
pp. 125-144
Author(s):  
Martina Radkova

Abstract Aim of this article is to point out the recent development of the principle of abuse of rights in tax and administrative law. Subject of this article is not abuse of discretion, abuse of rule of law, abuse of power or eventual other abuses. Although abuse of rights is traditionally category of private law, we could observe application of this institute in European public law including the Czech public law.

2018 ◽  
Vol 3 (1) ◽  
pp. 16-25
Author(s):  
Wojciech Drobny

The article refers to the topic of civil service law in Poland. It describes the organization of civil service system in comparison to other international solutions and it gives the historical background of how it has been evolving so far. Particularly it refers to the elements of its regime, the position and duties of the Polish Head of the Civil Service and rights and duties of the civil service corpus’ members. The author claims that the changes taking place in the area of this part of law are due to the domination of private law (labor law) over public law (administrative law). This tendency currently prevails in the western legislation.


Author(s):  
Busch Danny

This chapter discusses the role of the Market Abuse Regulation in private law. An infringement of the MAR has an important effect on the private law relations between the infringer and the investing public. As regulatory provisions of this nature are classified as public law, any failure to comply with the MAR will also affect the infringer’s relationship with the competent financial supervisor. In other words, the relevant financial supervisor can enforce these provisions under administrative law in the event of an infringement. This is essentially no different from the situation under of the Market Abuse Regulation’s predecessor—the (former) Market Abuse Directive (2003/6/EC), as implemented in the various national legal systems.


Author(s):  
Timothy Endicott

Administrative Law explains the constitutional principles of the subject and their application across the range of twenty-first-century administrative law. The focus on constitutional principles is meant to bring some order to the very diverse topics with which you need to deal if you are to understand this very complex branch of public law. The common law courts, government agencies, and Parliament have developed a wide variety of techniques for controlling the enormously diverse activities of twenty-first-century government. Underlying all that variety is a set of constitutional principles. This book uses the law of judicial review to identify and to explain these principles, and then shows how they ought to be worked out in the private law of tort and contract, in the tribunals system, and in non-judicial techniques such as investigations by ombudsmen, auditors, and other government agencies. The aim is to equip the reader to take a principled approach to the controversial problems of administrative law.


2021 ◽  
pp. 405-427
Author(s):  
Ian Loveland

This chapter examines the legal procedures an applicant must follow when challenging a government decision and explores how court decisions in this nominally very technical area of administrative law can have profound implications for the meaning in practical terms of such broad constitutional principles as the rule of law and the sovereignty of Parliament. The chapter begins by examining the historical duality with English administrative law of the mechanism through which citizens might question the lawfulness of government action. The chapter then continues to cover the case of Barnard v National Dock Labour Board; the Order 53 reforms; the case of O’Reilly v Mackman (1982); the post-O’Reilly case law; the case of Roy v Kensington and Chelsea and Westminster Family Practitioner Committee; and public law principle as a defence in criminal proceedings.


2018 ◽  
Vol 5 (2) ◽  
pp. 119-143 ◽  
Author(s):  
Lukas van den Berge

This article presents an analysis of the ways in which the public-private law divide is envisioned in French, English and Dutch law. First, it explains why French law’s tradition of regarding public and private law as ‘two separated worlds’ is now outmoded, failing to live up to the present trends of ‘governmentality’ and ‘network governance’ determining the modern art of government. Subsequently, it argues that the holistic idea of English ‘common law’ as French law’s conceptual counterpart is equally outmoded, with its ideology of ‘self-government’ within a ‘stateless society’ being out of touch with an age of managerialism and ‘governmentality’ in which the state withdraws from society only to increase its grip on societal processes. Finally, it proposes a paradigm recently developed in Dutch doctrinal thought as an attractive theoretical framework for structural innovations that may contribute to a stable and legitimate system of modern European public law that attunes to its present context without being alienated from its central classical tenets – be it either those rooted in the French or the English tradition.


2019 ◽  
Vol 16 (1 (1)) ◽  
pp. 165-174
Author(s):  
Marta Wożniak

This paper does not aspire to offer an overall presentation of Prof. Jan Boć’s contribution to the concept of interest, but is intended to point out several views of this author on the design of legal interest in administrative law, including an attempt to assess their validity.Some of these views now require revising, others give them a fresh look. Professor Jan Boć commented on the relationship between public law and private law, made successful attempts to define the relationship. In the area of Professor Jan Boc’s academic interests, there has always been the individual, and therefore the Professor devoted considerable space in his work to the construction of legal interest of the individual, which went beyond the traditional definition describing the conceptof public interest.


2018 ◽  
Author(s):  
Alvin Y.H. Cheung

This project suggests that one response to growing scrutiny of authoritarian tactics is to turn to sub-constitutional public law, or private law. By using “ordinary” law in ways that seem consistent with formal and procedural aspects of rule of law, autocrats can nonetheless frustrate the rule of law and consolidate power, while also avoiding drawing unfavourable attention to that consolidation. I refer to this phenomenon as “abusive legalism.”This project makes three main contributions to the scholarship on authoritarianism. First, it focuses on the use of “ordinary,” sub-constitutional law as a means of maintaining autocratic power, an area which has been under-examined in existing work. Second, it makes the case for a normative critique of such tactics based on a relatively modest conception of the rule of law, rather than from the perspective of liberal democratic norms. Third, it offers a tentative framework for categorising and understanding abusive legalist tactics.


This book is one of seven volumes that provides a comparative analysis of European public law. As the gradual transformation of Europe continues to leave its mark on domestic public law, the book provide an overview of the different sections of public law, including its istorical and constitutional foundations, its intellectual history, and open statehood, public law and public authority, and administrative and judicial review. Each volume includes scene-setting chapters laying open the heart of the issue, detailing the challenges for the field, and providing a roadmap for the individual country reports. Chapters address the individual legal orders of their country, permitting comparative analysis across jurisdictions. Finally, cross-cutting chapters examine the European approaches taken when dealing with specific legal challenges. This volume looks initially at the idea of a European public law as it exists today, and as it has been conceived in the past. Two chapters compare the administrative states of Europe and the USA, and a further nine chapters examine central questions of administrative law in their separate jurisdictions. Finally the complex relationship between administrative law and constitutional law is laid bare, before questions of statehood, typology, and transformation are addressed. A final chapter looks at the growing concept of ‘Europeanization’ in relation to public law.


2021 ◽  
Vol 35 ◽  
pp. 84-99
Author(s):  
João Casqueira Cardoso ◽  
Akos Cserny ◽  
Beatrix Borbas ◽  
Lukasz Urbaniak

Populism is by no means a legal term, and its conceptual matrix is unclear. Nevertheless, it remains a challenge for Public law, as populist trends challenge the notion of the rule of law and the formal mechanisms for the protection of fundamental rights. The European context illustrates this challenge. In this context, this contribution addresses three points: first, in general terms, the concept of populism is considered in its potential contacts with Public law issues; second, the cases of Poland and Hungary over the last decade are developed, highlighting their contexts and the way in which political and legal institutions, and more specifically constitutional courts, have been able to respond to populist trends. Finally, a concluding point discusses the lessons that can be drawn from these European cases, not only with regard to Poland and Hungary, but more broadly at the European and international levels. The article permits to identify the shortcomings of the instruments for the protection of fundamental rights, which are also the shortcomings of a still incomplete European Public law.


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