Types of Administrative Sanctions for Tax Offences

2018 ◽  
Vol 24 (2) ◽  
pp. 145-150
Author(s):  
Petar Ivanov Baldzhiev
Keyword(s):  
The State ◽  
Tax Legislation ◽  
State Administration ◽  
The Subject ◽  
Administrative Sanction ◽  
The Right ◽  
Administrative Sanctions ◽  
Administrative Responsibility ◽  
Legal Entities

Abstract The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility. The article aims to examine the peculiarities of the administrative sanctions imposed in the cases of tax offences, in regard to the specificity of the tax entities. The legislator has provided various administrative sanctions which are mainly systematized in the Administrative Violations and Sanctions Act. Tax legislation does not lay down new types of administrative sanctions but it uses the types provided by the Administrative Violations and Sanctions Act, and namely: public reprimand, fine, temporary deprivation of the right to be exercised a particular profession or to be carried out a particular activity, forfeiture in favour of the state, sanctions in the form of penalty payments imposed on legal entities and sole traders. The typical characteristics and peculiarities of the imposed for tax offences sanctions are the subject of the analysis

Reflections on the existence of the science of criminal law

2021 ◽  
pp. 156-161
Author(s):  
I. Mytrofanov
Keyword(s):  
Social Justice ◽  
Public Relations ◽  
Criminal Law ◽  
The State ◽  
Crime And Punishment ◽  
Self Defense ◽  
Illegal Acts ◽  
The Subject ◽  
The Individual ◽  
The Right

The article states that today the issues of the role (purpose) of criminal law, the structure of criminal law knowledge remain debatable. And at this time, questions arise: whose interests are protected by criminal law, is it able to ensure social justice, including the proportionality of the responsibility of the individual and the state for criminally illegal actions? The purpose of the article is to comprehend the problems of criminal law knowledge about the phenomena that shape the purpose of criminal law as a fair regulator of public relations, aimed primarily at restoring social justice for the victim, suspect (accused), society and the state, the proportionality of punishment and states for criminally illegal acts. The concepts of “crime” and “punishment” are discussed in science. As a result, there is no increase in knowledge, but an increase in its volume due to new definitions of existing criminal law phenomena. It is stated that the science of criminal law has not been able to explain the need for the concept of criminal law, as the role and name of this area is leveled to the framework terminology, which currently contains the categories of crime and punishment. Sometimes it is not even unreasonable to think that criminal law as an independent and meaningful concept does not exist or has not yet appeared. There was a custom to characterize this right as something derived from the main and most important branches of law, the criminal law of the rules of subsidiary and ancillary nature. Scholars do not consider criminal law, for example, as the right to self-defense. Although the right to self-defense is paramount and must first be guaranteed to a person who is almost always left alone with the offender, it is the least represented in law, developed in practice and available to criminal law subjects. Today, for example, there are no clear rules for the necessary protection of property rights or human freedoms. It is concluded that the science of criminal law should develop knowledge that will reveal not only the content of the subject of this branch of law, but will focus it on new properties to determine the illegality of acts and their consequences, exclude the possibility of using its means by legal entities against each other.

scholarly journals Advocacy as a tool for the realization of the fundamental right of a person to professional legal assistance

2021 ◽  
Vol 66 ◽  
pp. 240-243
Author(s):  
P. Badzeliuk
Keyword(s):  
Human Rights ◽  
Civil Society ◽  
Legal Status ◽  
Legal Profession ◽  
The State ◽  
Fundamental Rights ◽  
Access To Justice ◽  
Legal Assistance ◽  
The Right ◽  
Legal Entities

This article is devoted to the study of the implementation of the fundamental right of a person to professional legal assistance through the vectors of influence of the bar, the role of the human rights institution in the mechanism of such a right and its place in public life.An effective justice system provides not only an independent and impartial judiciary, but also an independent legal profession. Lawyers play an important role in ensuring access to justice. They facilitate the interaction between individuals and legal entities and the judiciary by providing legal advice to their clients and presenting them to the courts. Without the assistance of a lawyer, the right to a fair trial and the right to an effective remedy would be irrevocably violated.Thus, the bar in the mechanism of protection of human and civil rights and freedoms is one of the means of self-limitation of state power through the creation and active functioning of an independent human rights institution, which is an active subject in the process of fundamental rights. The main constitutional function of the state is to implement and protect the rights and freedoms of man and citizen, and the constitutional and legal status of the legal profession allows it to actively ensure the rights of civil society as a whole and not just the individual. Effectively implement the human rights function of the state by ensuring proper interaction between the authorities and civil society, while being an active participant in the law enforcement mechanism and occupying an independent place in the justice system.Thus, the activities of lawyers are a complex manifestation of both state and public interest. After all, it is through advocacy and thanks to it that the rule of law realizes the possibility of ensuring the rights and freedoms of its citizens. Advocacy, on the one hand, has a constitutionally defined state character, and on the other hand, lawyers should be as independent as possible from the state in order to effectively protect citizens and legal entities from administrative arbitrariness. Thus, the bar is a unique legal phenomenon that performs a state (public-law) function, while remaining an independent, non-governmental self-governing institution.

FEATURES OF THEACTIVITIES OF THE ROAD SAFETY SERVICE ON THE CONSIDERATION OF APPLICATIONS FROM INDIVIDUALS AND LEGAL ENTITIES

2021 ◽  
Vol 6 (2) ◽  
pp. 34-41
Author(s):  
Humoyun Jamoldinov ◽  
Keyword(s):  
Road Safety ◽  
The State ◽  
The Road ◽  
The People ◽  
Traffic Rules ◽  
Administrative Responsibility ◽  
Legal Entities

The article discusses the reforms carried out by the road police in the country, the peculiarities of considering appeals of individuals and legal entities to the road safety service, the main tasks of the state road police, the Code of Administrative Responsibility. There are also proposals based on the current traffic rules, based on civil and criminal laws. Itwas concluded that the proposals served the interests of the people

On the issue of fiscal commissions

2021 ◽  
pp. 12-18
Author(s):  
Olga Rusakova
Keyword(s):  
Preventive Measures ◽  
Tax Administration ◽  
Legal Certainty ◽  
Tax Base ◽  
Normative Framework ◽  
Tax Legislation ◽  
The Future ◽  
The Subject ◽  
The Right ◽  
Mutual Agreement

The subject of this research is the recently emerged form of tax administration in form of fiscal commissions on legalization of the tax base. Currently, taxpayers are summoned to the tax inspectorate by notification to provide clarification on transactions with problem counterparties. The author examines the existing normative framework for conducting such fiscal commissions, and concludes on the lack of legal certainty of such measures. Special attention is given to the typical mistakes of tax authorities in registration of the taxpayer’s summons to the commissions or in holding such commissions. The main conclusions lies in the theses on the lack of legal certainty of fiscal commissions, which requires making amendments to the current tax legislation. Along with the proposal supported by the author to establish the right of tax authorities to send information notice (reasoned opinion) to the taxpayers, the author believes that such form of preventive measures by the tax authority would be maintained in the future, which in turn requires to legislatively establish the actions of the taxpayer in response to the received reasoned proposal, similar to such mutual agreement procedures present in tax monitoring.

scholarly journals El catálogo general y el inventario de bienes reconocidos como instrumentos de protección del patrimonio histórico andaluz. Cuestiones procedimentales y competencias municipales

2013 ◽  
Author(s):  
Isabel González Ríos
Keyword(s):  
Cultural Heritage ◽  
The State ◽  
General Catalogue ◽  
State Administration ◽  
The Subject ◽  
The Law ◽  
Historical Heritage ◽  
Object Of Study

<p align="justify">Este trabajo de investigación analiza las competencias que corresponden a la Administración estatal, autonómica y local en materia de protección y fomento del patrimonio histórico y cultural, prestando especial atención a las competencias municipales; para posteriormente centrarnos en el estudio de los instrumentos de protección del patrimonio histórico andaluz, el Catálogo General y el Inventario de Bienes Reconocidos, en los que aquellas competencias se proyectan. Así, nuestro objeto de estudio son los bienes que los integran, el procedimiento de inscripción y el régimen jurídico aplicable a los titulares o poseedores de los bienes inscritos. Y todo ello, analizando no solo la Ley de Patrimonio Histórico Andaluz de 2007, sino también, la normativa estatal relacionada y la jurisprudencia referente al tema.</p> <p align="justify"><b>This work of investigation analyses the competitions that correspond to the state Administration, regional and local in matter of protection and promotion of the historical and cultural heritage, loaning special attention to the municipal competitions; for later centre us in the study of the instruments of protection of the historical heritage of Andalusia, the General Catalogue and the Inventory of Recognized Goods, in which those competitions are projected . Like this, our object of study is the goods that integrate them, the procedure of registration and the applicable juridical diet to the headlines or possessors of the goods inscribed. And all this, analyzing, not only the Law of Andalusia Historical Heritage of 2007, but also the state rule related and the jurisprudence concerning the subject.</b></p>

scholarly journals Głos w dyskusji o zaniechaniu ścigania jako sposobie reakcji na przestępstwo w prawnie dopuszczalnym procesie karnym

2021 ◽  
Vol 29 (3) ◽  
pp. 89-109
Author(s):  
Michał Wojciech Basa
Keyword(s):  
Cost Effectiveness ◽  
Restorative Justice ◽  
Due Process ◽  
The State ◽  
Social Harm ◽  
Trial Subject ◽  
Instrumental Values ◽  
The Subject ◽  
The Right

The subject of considerations is an attempt to describe and assess the institution of cessation of prosecution, resulting from reaching an agreement, as reaction to crime. The effective consensus-driven approach ought to be aimed at combining court instruments and values with the axiological basis of agreement-based litigation (namely, principle of restorative justice), and also with legal measures which allow to mete out a due penal reaction or, frequently, the cessation of prosecution. In case of proceedings regarding misdemeanours, where there is a possibility of eliminating the consequences of the crime solely by compensatory actions within victim-perpetrator relation, the state ought to waive the execution of ius puniendi. What should constitute the limit of waiving the right to punish is a combination of circumstances such as: negligible degree of social harm, reaching a plea agreement that includes the manner of compensation, along with executing thereof. Then, the sufficient reaction to crime is redressing damage or compensation for the harm suffered and the prosecutor’s decision to cease prosecution. The stage of judicial proceeding does not have to and should not be merely a forum for reaching and executing court agreements. The described variant of cessation of the prosecution combines instrumental values, such as the promptness and cost-effectiveness of proceedings with non-instrumental ones, such as due process and implementation of restorative justice. Through only partial waiver of the trial subject implementation, cessation of the proceedings may constitute a compromise between legalistic values and those of judicial opportunism.

scholarly journals On the entrepreneurial legal capacity of public legal entities in Russia

2020 ◽  
Vol 65 (4) ◽  
pp. 493-499
Author(s):  
I. I. Shuvalov
Keyword(s):  
Functional Form ◽  
The State ◽  
Entrepreneurial Activity ◽  
Legal Capacity ◽  
Public Interests ◽  
Property Owners ◽  
The Subject ◽  
The Russian Federation ◽  
Business Entities ◽  
Legal Entities

This article is devoted to one of debatable issues– the possibility of classifying theRussian Federation, the subject of theRussian Federationand the municipality as subjects of entrepreneurial activity. Consideration of doctrinal positions, as well as the study of new forms of business activity allowed the author to draw the following conclusions. Actions performed by any public legal entity are solely aimed at ensuring public interests, which at first glance indicates that it is impossible to classify public legal entities as business entities. At the same time, the new forms of economic cooperation of the state, its subjects and municipalities with entrepreneurs that have appeared recently indicate that public formations can be a party to an entrepreneurial agreement. Such agreements are concluded by authorized bodies of public legal entities that represent public entities as property owners. Taking into account the nature of public legal education (this is a territorial structural and functional form of organization of a territorial public collective), the article concludes that the Russian Federation, its subjects and municipalities cannot directly carry out business activities, they carry out it indirectly through authorized bodies, and therefore, the state, its subjects and municipalities are indirect participants in business activities.

scholarly journals REGARDING THE SUBJECT OF THE CONTRACT FOR THE SUPPLY OF MATERIAL RESOURCES TO MILITARY UNITS (LEGAL ENTITIES UNDER PUBLIC LAW)

2021 ◽  
pp. 195-198
Author(s):  
O. Pavlovskyi
Keyword(s):  
Public Relations ◽  
Public Procurement ◽  
Civil Law ◽  
Legal Regulation ◽  
Public Law ◽  
The State ◽  
Material Resources ◽  
The Subject ◽  
Military Units ◽  
Legal Entities

In accordance with Part 2 of Art. 17 of the Constitution of Ukraine, military units, first of all, are the bearers of power and act in public relations as subjects of realization of the goal set by the state in the form of repulse of possible aggression from outside, and therefore the main tasks, internal structure, subordination, reporting and control in this area is governed by constitutional and administrative law. However, in some cases, the military unit for the implementation of its tasks may act as an independent entity in civil law, and therefore, certain relations are governed not only by constitutional, administrative, economic, but also civil law. This paper will deal with contractual obligations. The supply contract is extremely important in providing Ukraine, its subjects and state entities with the necessary goods, performance of works, provision of services. In essence, the institute of contract law is a legal means of implementing state policy in the field of industrial production, construction, national defense, social assistance, science, culture, the implementation of basic social and production tasks. Currently, there is a trend aimed at increasing the budget funds used through public procurement. In this regard, an urgent problem is the effective legal regulation of public relations related to the supply of goods for public use. The regulatory framework governing these legal relations must be transparent, understandable to all participants in trade and procurement operations, operational on changes in socio-economic conditions in the country, have an anti-corruption orientation. The quality of goods purchased for the state also remains a long-standing problem. One of the topical issues for the science of civil law is the question of the subject of the contract, with which the Central Committee of Ukraine connects the conclusion of the contract, its validity and some other significant circumstances. According to case law, disputes arising from the contract are usually complicated by non-compliance by the parties with the provisions of the Civil Code of Ukraine on the subject of the contract. The article analyzes the subject of the contract for the supply of material resources to military units. Military units are considered by the author as legal entities of a subject of public law.

scholarly journals The Severan Commemorative Relief at Cyrene. The portraiture

1977 ◽  
Vol 8 ◽  
pp. 19-25 ◽  
Author(s):  
A. Bonanno
Keyword(s):  
Annual Report ◽  
British Museum ◽  
The State ◽  
Full Description ◽  
Comprehensive Description ◽  
South Side ◽  
Doctoral Thesis ◽  
Architectural Elements ◽  
The Subject ◽  
The Right

On my first visit to Cyrene in summer 1972 I was so intrigued by the figurative relief standing on the south side of the so-called Valley Street, immediately to the east of the modern village of Shahat, that I decided to include it in my doctoral thesis. I visited the site in the distinguished company of the late Prof. D. E. Strong, who was then my research supervisor, and Mr. Philip Kenrick. We spent together some hours in front of this fascinating monument discussing a number of points concerning the architecture of the building to which it belonged, the identification of the figures, the iconography of the then hypothetical portraits, and the reading of the inscription. A full description and discussion of the monument were given by Professor Strong in a lecture delivered at the British Museum on the occasion of the opening of the Exhibition of Libyan Antiquities on 14th June, 1973, and later published in the Society for Libyan Studies Report. I returned to Cyrene in summer 1973 in order to make a more thorough examination of the relief and to produce a number of detailed photographs of the heads. The contents of this article are the result of these observations and the stimulating discussions I had with Professor Strong on the subject.For a comprehensive description of the relief I refer the reader to Strong's contribution in the Fourth Annual Report, but it is appropriate to recapitulate briefly. The relief in question constituted the figured frieze of the entablature of a monumental gateway resting on Corinthian columns. Beneath the frieze, which must have been more than 11m long, ran an inscription in two lines of standard monumental Greek letters. All the architectural elements, including the frieze, are carved on a very gritty and shelly limestone. The state of preservation is very poor: the figures on the right hand block are almost completely lost and elsewhere heads and limbs have fallen off, in some cases being cemented back. The best preserved are the central figures, but even here the sugary limestone has eroded to some extent (Fig.Ia).

ZBYCIE AKCJI LUB UDZIAŁÓW W SPÓŁKACH BĘDĄCYCH WŁAŚCICIELAMI NIERUCHOMOŚCI ROLNYCH – WYBRANE PROBLEMY

2021 ◽  
pp. 9-21
Author(s):  
Jerzy Bieluk
Keyword(s):  
Criminal Liability ◽  
The State ◽  
Agricultural System ◽  
Management Board ◽  
Contingent Liabilities ◽  
Commercial Company ◽  
The Subject ◽  
The Right ◽  
A Company ◽  
Statutory Regulation

Pursuant to Article 3a sec. 1 of the Act of 11th of April 2003 on Shaping the Agricultural System, the National Support Centre for Agriculture, acting on behalf of the State Treasury, has the right of pre-emption of shares in a commercial company within the meaning of the Act of 15th of September 2000, Code of Commercial Companies, if such a company is an owner or a perpetual usufructuary of either agricultural property with an area of at least 5 ha or agricultural properties with a total area of at least 5 ha. NSCA is not notified about its right of pre-emption by the shareholder but by the company whose shares are the subject of the conditional sale agreement. At the same time, the act imposes several obligations on the company’s management board related to the preparation of documents attached to the notification, the most far-reaching of which is the submission, under pain of criminal liability, of a statement on the amount of contingent liabilities of the company. The statutory regulation overburdens the company’s management board with the obligations related to the preparation of the notification and makes the trading of shares in commercial companies, owning or being perpetual usufructors of agricultural property, dependent on the actions of their management board. The management board may block the sale of shares. Such a concept is incomprehensible, illogical, and requires immediate modification.

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