scholarly journals Legal certainty in taxation at authorities and courts of law: a nordic view of specialization and unbiasedness

2016 ◽  
Vol 2016 (1) ◽  
pp. 17-28
Author(s):  
Mats Tjernberg
Keyword(s):  
Decision Making ◽  
Nordic Countries ◽  
The State ◽  
Tax Law ◽  
Court Decisions ◽  
Self Awareness ◽  
Legal Certainty ◽  
Legal Situation ◽  
Special Knowledge ◽  
Administrative Courts

Abstract Legal certainty is central to taxation decisions. This article describes the current legal situation and discussions in four Nordic countries. Sweden and Finland are specialized in dealing with taxation cases in administrative courts. In Denmark and Norway, no specialization exists in taxation cases. I maintain in this article that legal certainty would benefit from explicit signals from the state about the requirement of special knowledge and unbiasedness in authority and court decisions. These signals could well take the form of specialization in the courts. The need for specialized expertise is particularly extensive in tax law. It is also crucial for the agencies’ officials and judges to be aware that a subjective sense of unbiasedness in decision making does not necessarily mean that the unbiasedness aimed for has been attained. Self-awareness of this kind would ensure that argumentation and grounds for decisions would be made credible and transparent, to the benefit of legal certainty.

scholarly journals A VINCULAÇÃO DO PRINCÍPIO PROCESSUAL DA NÃO-SURPRESA E A APLICAÇÃO DA LEI DE INTRODUÇÃO ÀS NORMAS DO DIREITO BRASILEIRO – LINDB

Percurso ◽  
2019 ◽  
Vol 3 (30) ◽  
pp. 42
Author(s):  
Frabriccio Petreli TAROSSO
Keyword(s):  
Decision Making ◽  
General Rule ◽  
Case Law ◽  
Public Law ◽  
Tax Law ◽  
The Novel ◽  
Legal Certainty ◽  
Federal Law ◽  
National Tax ◽  
Definition Of

RESUMOO presente artigo pretende aproximar alguns conceitos da novel Lei de Introdução às Normas do Direito Brasileiro – LINDB ao princípio da não-surpresa aplicável ao processo tributário, seja ele Administrativo ou Judicial. A Lei Federal n. 13.655 de 25/04/2018 houve por incluir no Decreto-Lei nº 4.657, de 4 de setembro de 1942 - Lei de Introdução às Normas do Direito Brasileiro - disposições sobre segurança jurídica e eficiência na criação e na aplicação do direito público. Deste modo, muitas dúvidas têm surgido acerca da convivência entre a regra geral de direito tributário, inserta no Art. 144 do Código Tributário Nacional, de que a lei vigente à época dos fatos geradores deve ser levada em conta ao deslinde de uma questão e que a jurisprudência majoritária à época dos mesmos fatos – se modificada – não deve servir de parâmetro para a tomada das decisões. PALAVRAS-CHAVE: Lei de Introdução às Normas do Direito Brasileiro – LINDB; Princípio Processual da não-surpresa.ABSTRACTThe present article intends to approximate some concepts of the novel Law of Introduction to the Norms of Brazilian Law - LINDB to the principle of non-surprise applicable to the tax process, be it Administrative or Judicial. Federal Law n. 13,655 dated 04/25/2018, there was a need to include in Decree-Law No. 4.657, dated September 4, 1942 - Law on Introduction to the Rules of Brazilian Law - provisions on legal certainty and efficiency in the creation and application of public law. In this way, many doubts have arisen about the coexistence between the general rule of tax law, inserted in Article 144 of the National Tax Code, that the law in force at the time of the generating facts must be taken into account in the definition of an issue and that the majority case-law at the time of the same facts - if modified - should not serve as a parameter for decision-making. The study will have as a method the legal and bibliographical research on the subject.KEYWORDS: Law of Introduction to the Norms of Brazilian Law – LINDB; Procedural Principle of Non-Surpris

GENESIS OF VIEWS ON THE STATE AND THE LAW OF K. LEVITSKY

2019 ◽  
pp. 71-78
Author(s):  
Alla Stechyshyn
Keyword(s):  
Social Economic ◽  
The State ◽  
Practical Significance ◽  
Tax Law ◽  
Self Awareness ◽  
Scientific Cognition ◽  
Legal Studies ◽  
European Model ◽  
General Scientific ◽  
Legal Understanding

Purpose. The purpose of the article is to highlight the main stages and factors that influenced the state-legal views of K. Levitsky. Method. The methodology includes an analysis of the narrative base as well as the epistolary heritage of K. Levtsky, with further generalization and formulation of relevant conclusions and recommendations. For the objectivity of the study, a set of general scientific, special-legal, special-historical and philosophical methods of scientific cognition, as well as the principles of objectivity, historicism, systematicity and comprehensiveness were used. Results. It is established that K. Levytsky has made a lot of important cases for the development of Ukrainian public organizations and the creation of individuals and legal entities of rural entrepreneurship, and in a number of his developments of the norms of electoral, civil, tax law he made many amendments and achieved their adoption in the parliament, which greatly facilitated the lives of Galician Ukrainians. The main content of his educational, social, economic, political, advocacy and parliamentary activity was to ensure that the Ukrainians of Eastern Galicia did not stiffen in their ethnographic self-identification, did not stop in their political national self-awareness, but rose to the legal understanding of the ways of building the Ukrainian-democratic national liberation European model. Scientific novelty. The article highlights the objective and subjective factors influencing K. Levitsky's views on the state and law, his advocacy and parliamentary initiatives within the walls of the imperial parliament. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.

Minimizing Missed Opportunities: Modeling Relationships between the State and Business in Russia

2009 ◽  
pp. 42-61
Author(s):  
A. Oleynik
Keyword(s):  
Decision Making ◽  
Empirical Evidence ◽  
Common Good ◽  
The State ◽  
Power Relationships ◽  
Individual Decision ◽  
Missed Opportunities ◽  
Power Domination ◽  
Individual Decision Making ◽  
Optimal Outcomes

Power involves a number of models of choice: maximizing, satisficing, coercion, and minimizing missed opportunities. The latter is explored in detail and linked to a particular type of power, domination by virtue of a constellation of interests. It is shown that domination by virtue of a constellation of interests calls for justification through references to a common good, i.e. a rent to be shared between Principal and Agent. Two sources of sub-optimal outcomes are compared: individual decision-making and interactions. Interactions organized in the form of power relationships lead to sub-optimal outcomes for at least one side, Agent. Some empirical evidence from Russia is provided for illustrative purposes.

Institutionalism: Theory, Decision-making Basis, Method of Criticism

2009 ◽  
pp. 110-124 ◽  
Author(s):  
A. Moskovsky
Keyword(s):  
Decision Making ◽  
Institutional Economics ◽  
Economic Reforms ◽  
The State ◽  
Economic Approach ◽  
Main Attention ◽  
Technological Imperative ◽  
Logical Inconsistency ◽  
Basis Method

The author analyzes the state of institutional economics in contemporary Russia. It is characterized by arbitrary confusion of the ideas of «old», «new» and «mathematical» versions of institutionalism which results in logical inconsistency and even eclectics to be observed in the literature. The new and mathematical versions of institutionalism are shown to be based on legal, political and mathematical determinism tightly connected with the so-called «economic approach» (G. Becker). The main attention is paid to the discussion of theoretical and practical potential of the contemporary classical («old») institutionalism. The author focuses on its philosophical grounds and its technological imperative, the institution of science, the method of criticism, the opportunity of using classical institutionalist ideas as the ideology of economic reforms in Russia.

How far ethics education positively influences ethical decision making of the young lawyers in Kedah?

2007 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Anida Mahmood ◽  
Haswira Nor Mohamad Hashim ◽  
Kamarul Ariffin Mansor
Keyword(s):  
Decision Making ◽  
Ethics Education ◽  
Ethical Decision ◽  
Current Practice ◽  
Ethical Decision Making ◽  
The State ◽  
Legal Ethics ◽  
Basic Premise ◽  
Law Faculty ◽  
Ethics Course

This paper was written based on part of the findings of a survey made on young lawyers who are practicing in the state of Kedah. Young lawyers are advocates and solicitors with less than seven y ears of active practice. The objective of this study is to determine what factors positively influenced young lawyers' ethical decision making. Data was collected from /33 young lawyers who are practicing in the state of Kedah between January - June 2006 through self-administered and close- end questionnaires. The finding suggests that knowledge in professional legal ethics gained at the law faculty, pupil age and short ethics course does not contribute much to the ethical decision making of the young lawyers. Moved by this finding. this paper attempts to discuss the current legal ethics education in Malaysia. The main contention of the writers is their firm belief that the current practice of professional legal ethics education in Malaysia is insufficient and far from being adequate in producing ethical lawyers. Therefore the writers have proposed for professional legal ethics education in Malaysia to be reformed and this proposal serves as the basic premise of this paper.

The Law of Contract

2018 ◽  
Author(s):  
Eva Steiner
Keyword(s):  
Common Law ◽  
World Market ◽  
Contract Law ◽  
The State ◽  
Legal Certainty ◽  
Philosophical Foundations ◽  
The Common ◽  
The Law

This chapter examines the law of contract in France and discusses the milestone reform of French contract law. While this new legislation introduces a fresh equilibrium between the contracting parties and enhances accessibility and legal certainty in contract, it does not radically change the state of the law in this area. In addition, it does not strongly impact the traditional philosophical foundations of the law of contract. The reform, in short, looks more like a tidying up operation rather than a far-reaching transformation of the law. Therefore, the chapter argues that it is questionable whether the new law, which was also intended to increase France's attractiveness against the background of a world market dominated by the Common Law, will keep its promise.

Corporations, comity and the ‘revenue rule’: a jurisprudence of offshore

2021 ◽  
Author(s):  
Clair Quentin
Keyword(s):  
The State ◽  
Company Law ◽  
Tax Law ◽  
International Capital ◽  
Economic Relations ◽  
Corporate Capital ◽  
Corporate Form ◽  
Mutual Antagonism ◽  
Prevailing View ◽  
Property Regime

Abstract This article contrasts the territorial unboundedness of company law, arising from ‘comity’, with the territorial constraint imposed on tax law i.e. ‘the revenue rule’. ‘Comity’ is found to be a judicial fig-leaf disguising a form of corporate sovereignty arising from the fact that economic relations are always already constituted through the corporate form before any scrutiny of their ontology. This observation is developed into a theory of ‘offshore’. The prevailing view of offshore is that the state bifurcates its sovereignty to create juridical spaces where international capital is relieved of local tax/regulatory regimes. This article seeks to underpin that view with an analysis whereby corporate capital and state sovereignty are rival species of property regime, existing in a state of mutual antagonism. On this view offshore is the juridical space, manifesting itself through the aforementioned bifurcations, where the company is sovereign over the state rather than vice-versa.

scholarly journals Application of Spectral Methods for Synthesis of Symptoms for Qualification of Agricultural Products

2014 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Radoslava Nikolova Gabrova ◽  
Lena Filipova Kostadinova
Keyword(s):  
Decision Making ◽  
Spectral Methods ◽  
The State ◽  
Agricultural Products ◽  
Initial Information ◽  
Second Stage ◽  
New Space ◽  
Initial Description

The basic stages during automatic qualification of agricultural products are: acquisition of initial information of the quality state, mathematical proceeding of this information and decision making for object qualification to defined sets according to the state of quality. One of the steps in the second stage is transformation the patterns of qualified products to a new space of symptoms. In this paper an approach for transformation the initial description of the objects to a new space of spectral symptoms, independently of the size of the initial description of the object is presented. A relation for synthesis of symptoms for recognition has been generated.

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