scholarly journals Subjektafgrænsning i det fælleseuropæiske momssystem – En trist rejse fra FCE Bank til Crédit Lyonnais

2014 ◽  
Vol 1 (1) ◽  
pp. 102-122
Author(s):  
Dennis Ramsdahl Jensen

Abstract The issue regarding output taxation, input deduction and determination of the place of taxation in VAT law is inextricably linked with a correct fact determination. This is also the case in relation to a delimitation of the individual tax subject including the question whether related subjects/units should be acknowledged as independent tax subjects, or whether they should qualify as one subject/ one unit in a legal VAT context instead. A coherent analysis of selected ECJ rulings of relevance for the delimitation of each tax subject shows that subject delimitation in national civil law also is the predominant basis in a legal VAT context unless the law contains explicit deviations from this or should be deviated from on the basis of either abuse of law or substance over form considerations. However, in this article it is proved that case C-388/11, Crédit Lyonnais breaks with this basic premise, as the ECJ in this case ignores the subject delimitation in civil law without a convincing argumentation for the fact that the law dictates this and without referring to abuse of law or substance over form.

Jurnal Akta ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 441
Author(s):  
Indah Esti Cahyani ◽  
Aryani Witasari

Nominee agreement is an agreement made between someone who by law can not be the subject of rights to certain lands (property rights), in this case that foreigners (WNA) and Indonesian Citizen (citizen), with the intention that the foreigners can master land de facto property rights, but legal-formal (de jure) land property rights are assigned to his Indonesian citizen. The purpose of this paper isto assess the position of the nominee agreement in Indonesia's legal system and the legal consequences arising in terms of the draft Civil Code and the Law on Agrarian. Agreement is an agreement unnamed nominee made based on the principle of freedom of contract and good faith of the parties. However, it should be noted that the law prohibits foreigners make agreements / related statement stock wealth / property (land) for and on behalf of others, sehingga the legal consequences of the agreement is the nominee of the agreement is not legally enforceable because the agreement was made on a false causa.Keywords: Nominee Agreement; Property Rights; Foreigners.


2019 ◽  
Author(s):  
Sorush Niknamian

“Incompetency” literally means prohibition and it is commonly used to point to an individual being deprived of his rights to take possession of his properties and his financial rights by the law. And, in other words, the incompetents are the individuals that do not possess “the legal capacity to enjoy a certain right” and are deprived from taking possession of their properties and if such a taking possession of the properties by an incompetent occurs, it is invalid and cannot take effect. In the legal system of Islam, the individual with a sort of a disease that features certain types of conditions leading to the weakness of the mind or insanity is called an incompetent. But the example cases of the incompetent and incompetency have not been delimited in the jurisprudence and law. Thus, the investigation of the instruments of incompetency from the perspective of the jurisprudential texts and the statutory provisions via offering an assumption indicating the non-delimitation of the incompetency instruments scope has resulted in conflicts in the non-litigious affairs law with the civil procedure, the necessity to rethink the causes of insanity as one instrument of incompetency in the civil law, the centrality of the incompetency for its setting the ground for the exertion of the law and the non-litigious affairs regulations as well as the incompetency of some patients with nervous diseases like hysterical conversion and dissociative hysteria and so forth. Therefore, conceptualizing the incompetency, the present study aims at assessing, then criticizing and investigating, the proofs offered by the proponents and the opponents of the incompetency of the patients with hysteria so as to consequently conclude an assumption regarding the hysteric patients’ incompetency and the relevant contradictions, if any, with the non-litigious matters law and civil procedure.


2019 ◽  
Vol 31 (5) ◽  
pp. 1339-1344
Author(s):  
Baki Koleci

We, as individuals, continually through our lives, learn and acquire the knowledge, skill, and skill we expect to help us employ or apply appropriately in order to gain a living and secure our survival. Everyone wants to build a successful career with which he can be proud of his life. However, this is not always so easy and simple, it requires a lot of sacrifices, concessions, compromises with our partners, the family, close social relationships, and finally with ourselves. In this paper, the subject of the research is the determination of career development, career stages, career factors, then expert opinions, the difference between traditional and modern career views, goals pursued by individuals in the career, and so on, Career development can be seen as an experience of individuals (an internal career) and this is not related to an organization. Although the responsibility for career management is in the hands of individuals, individuals, however, organizations can play a key role in shaping and developing careers by providing help and providing support. Career development can not be pursued individually or separately from the personality as a whole, meaning it reflects on the context of life and the development of the person as a whole, not just personality as work. The main goal in career development is to realize the current and future needs and goals of the organization and individuals, which has to do more with developing employment opportunities and improving the skills needed for employment. Career success is reflected in the eyes of the individual and can be defined as a career pleasure through achieving personal goals related to the work, while at the same time enhancing the success and efficiency of the organization.


Author(s):  
Marzena NETCZUK-GWOŹDZIEWICZ

The concept of personal resources is used in health psychology in reference to all the factors that help in coping with stress. Moos and Schafer define personal resource as: ‘relatively stable personal and social factors, which influence the way the individual tries to tackle life crises and stress transactions’. Many researchers count the following as important personal resources: social support, ways of coping with stress, self-esteem and self-efficacy, sense of coherence, level of optimism, ability to act assertively, locus of control. Paramedics can be associated with jobs requiring above-average level of both health and psychological costs. Thus, determination of the relation between the sense of coherence and ways of coping with stress will be the subject of this project.


2019 ◽  
Vol 10 (6/2) ◽  
pp. 75-80
Author(s):  
Svetlana S. IGNATOVICH ◽  
Vladlen K. IGNATOVICH

The article is devoted to the problem of assessing the individual educational results of students in the process of additional education. This assessment in the concept of the authors is considered as the most important condition for the independent progress of the student along the individual educational trajectory. In this case, the student is the subject of its design. A model for assessing the individual educational results of students in the format of an educational event is proposed. The basic principle is formulated, which consists in fixing activity manifestations in a given situation, which testify to the student's ability to independently solve a creative task. These manifestations include: adequate understanding of the meaning of the problem being solved, competent determination of means and methods for solving it, competent access to various resources, and implementation of productive communications, ability to present and defend the solutions obtained. It is shown that the main components of such an educational event should be: joint solution of original creative tasks by students, expert-analytical support of this activity and free creative communication of different participants. A methodological scheme for the preparation and conduct of such an educational event is described. Its structural elements are: a preliminary analysis of data monitoring the development of students' creative activities; development and testing of a package of creative tasks; preparing a team of experts and equipping it with the necessary tools; development of the Festival program using a variety of creative communication formats of the participants; organization of information and analytical support of the Festival. Recommendations on the preparation of local working spaces for various types of activities of the Festival participants are given.


1998 ◽  
Vol 27 ◽  
pp. 209-232 ◽  
Author(s):  
Katherine O'Brien O'Keeffe

This article explores some textual dimensions of what I argue is a crucial moment in the history of the Anglo-Saxon subject. For purposes of temporal triangulation, I would locate this moment between roughly 970 and 1035, though these dates function merely as crude, if potent, signposts: the years 970×973 mark the adoption of the Regularis concordia, the ecclesiastical agreement on the practice of a reformed (and markedly continental) monasticism, and 1035 marks the death of Cnut, the Danish king of England, whose laws encode a change in the understanding of the individual before the law. These dates bracket a rich and chaotic time in England: the apex of the project of reform, a flourishing monastic culture, efflorescence of both Latin and vernacular literatures, remarkable manuscript production, but also the renewal of the Viking wars that seemed at times to be signs of the apocalypse and that ultimately would put a Dane on the throne of England. These dates point to two powerful and continuing sets of interests in late Anglo-Saxon England, ecclesiastical and secular, monastic and royal, whose relationships were never simple. This exploration of the subject in Anglo-Saxon England as it is illuminated by the law draws on texts associated with each of these interests and argues their interconnection. Its point of departure will be the body – the way it is configured, regarded, regulated and read in late Anglo-Saxon England. It focuses in particular on the use to which the body is put in juridical discourse: both the increasing role of the body in schemes of inquiry and of punishment and the ways in which the body comes to be used to know and control the subject.


1982 ◽  
Vol 54 (3) ◽  
pp. 779-784 ◽  
Author(s):  
Kenneth E. Ferslew ◽  
Joseph E. Manno ◽  
Barbara R. Manno ◽  
W. Allen Vekovius ◽  
James M. Hubbard ◽  
...  

The Pursuit Meter II, a microcomputer-based device developed for the quantitative determination of human pursuit-tracking performance, is described. Computer-generated moving patterns are displayed on a high resolution color video monitor. For the subject the task is to attempt to superimpose a red line presented on the screen, the vertical location of which he controls with a steering device, over a blue line the computer generates as the problem. Both lines, each composed of 279 segments, are generated at the same rate, left to right on the monitor. The individual differences between the subject's response and the problem are summed and stored by the computer as an error score which correlates inversely to the subject's ability to perform the task. Three Pursuit Meter II problems were presented to 26 male college students. Our data demonstrated that different levels of performance to the problems resulted and that the Pursuit Meter II can be used to quantify human pursuit-tracking performance.


Author(s):  
Aleksei Ivanovich Aleksandrov ◽  
Andrei Andreevich Kovalev

The subject of this research is the philosophical conceptualization of evil in the Confucianism. This goal is achieved by solving the following tasks: 1) assessment of Confucianism as a synthesis of the philosophical views of Confucius and Mencius; 2) determination of good and evil as  the contrasting concepts in the ethical space, which is based on the ideal of a “person of high nature” Junzi and the real world of a “petty person"; 3) evaluation of evil as the antipode of good, which is based on the sense of duty and regard of moral rules. The novelty of this research consists in the first within the Russian historical-philosophical literature comparative analysis of the views of Confucius and Mencius upon the nature of evil, examination of the genesis of such representations, and their relevance for modern philosophy. Representations on the nature of good and evil of Confucius and Mencius are based on the contrast within the ethical space of the ideal of a “gentleman” (due) and the reality of a “petty person”. The virtue of a “gentleman” is a means of achieving good; and the virtuous life leads to prosperity of the country. Evil of a “petty person” captured by selfish motives, leads to social demise and political disintegration. Mecius applies same moral principles, which govern the individual’s everyday life, to the political sphere of social existence. The thinker underlines circumscription of the monarchs, indicating that even the monarch – if not a “gentleman”, but merely a “petty person” – can be corrupted by evil, in which case the country faced demise.


1914 ◽  
Vol 33 ◽  
pp. 183-193
Author(s):  
James B. Ritchie

This paper is a continuation of one already submitted to the Society, and published in their Proceedings.It showed that an equation of the form yn(x + a) = b could be applied to give close representation of results in the determination of the law of decrease of torsional oscillations of wires of different materials. This empirical equation, in which y represented the range of oscillation, x the number of oscillations since the commencement of observations, and n, a, and b constants for any one experiment, their numerical values depending upon the initial conditions of the wire and its subsequent treatment, was found to hold over a large range of oscillation for wires of many metals, and the present paper gives an account of further work on the subject.


1945 ◽  
Vol 9 (1) ◽  
pp. 2-16 ◽  
Author(s):  
Lord Wright

In preparing the few and elementary observations which I am about to make to you tonight I have wondered if the title I chose was apt or suitable. The Common Law is generally described as the law of liberty, of freedom and of free peoples. It was a home-made product. In the eighteenth century, foreign lawyers called it an insular and barbarous system; they compared it to their own system of law, developed on the basis of Roman and Civil Law. Many centuries before, and long after Bracton's day, when other civilised European nations ‘received’ the Roman Law, England held back and stood aloof from the Reception. It must have been a near thing. It seems there could have been a Reception here if the Judges had been ecclesiastics, steeped in the Civil Law. But as it turned out they were laymen, and were content as they travelled the country, and in London as well, to adopt what we now know as the Case System, instead of the rules and categories of the Civil Law. Hence the method of threshing out problems by debate in Court, and later on the basis of written pleadings which we find in the Year Books. For present purposes, all I need observe is that the Civil Lawyer had a different idea of the relation of the state or the monarch to the individual from that of the Common Lawyer. To the Civil or Roman Lawyer, the dominant maxim was ‘quod placuit principi legis habet vigorem’; law was the will of the princeps. With this may be compared the rule expressed in Magna Carta in 1215: No freeman, it was there said, was to be taken or imprisoned or exiled or in any way destroyed save by the lawful judgment of his peers and by the law of the land. Whatever the exact application of that phrase in 1215, it became a text for fixing the relations between the subject and the State. Holdsworth quotes from the Year Book of 1441; the law is the highest English inheritance the King hath, for by the law he and all his subjects are ruled. That was the old medieval doctrine that all things are governed by law, either human or divine. That is the old doctrine of the supremacy of the law, which runs through the whole of English history, and which in the seventeenth century won the day against the un-English doctrine of the divine right of Kings and of their autocratic power over the persons and property of their subjects. The more detailed definition of what all that involved took time to work out. I need scarcely refer to the great cases in the eighteenth century in which the Judges asserted the right of subjects to freedom from arbitrary arrest as against the ministers of state and against the validity of a warrant to seize the papers of a person accused of publishing a seditious libel; in particular Leach v. Money (1765) 19 St. Tr. 1001; Entick v. Carrington (1765) 19 St. Tr. 1029; Wilkes v. Halifax (1769) 19 St. Tr. 1406. In this connexion may be noted Fox's Libel Act, 1792, which dealt with procedure, but fixed a substantive right to a trial by jury of the main issue in the cases it referred to.


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