scholarly journals THE STATE POSITION AS A PREFERENT CREDITOR OF THE TAX DEBT IN BANKRUPTCY

2018 ◽  
Vol 2 (1) ◽  
pp. 65-77
Author(s):  
Ratih Damayanti
Keyword(s):  
Civil Code ◽  
The State ◽  
Tax Collection ◽  
The Future ◽  
State Position ◽  
The Law ◽  
Administrative Sanctions ◽  
Debt Payment ◽  
General Taxation

Bankruptcy is a decision issued by the Court that resulted in a general confiscation of all the wealth owned and the wealth that will be owned by the debtor in the future. The State has the preference right to tax debt on the property of the Taxpayer. This means that the position of the state as a preferent creditor who is declared to have prior rights over the property of the Taxpayer to be auctioned in public. The state's preference by taxpayer repayment is in fact not as easy as one might imagine, there are some problems. The purpose of article writing is to know the position of the State as a preferent creditor for the tax debt of the taxpayer declared bankrupt and know the obstacles of the State as a preferent creditor to the repayment of tax debt on taxpayers declared bankrupt. Provisions on the State's prior rights include the principal taxes, administrative sanctions in the form of interest, penalties, increases, and tax collection fees. The weakness in the regulation creates an impediment to the application of the State as a preferential creditor who has the preference right, namely the formulation of the preference right itself that is unclear about the notion of the state's position as the preferent creditor, in addition to the overlapping regulation of the preference right (preferent creditor) The Civil Code, the Law on General Taxation and Bankruptcy Laws and Postponement of Debt Payment Obligations which not only the State as the Preference rights holder's creditors.

Outposts of the Law: The Frontier and the Civil-Law Fringe

2019 ◽  
pp. 127-146
Author(s):  
Lawrence M. Friedman
Keyword(s):  
Civil Law ◽  
The State ◽  
American Frontier ◽  
Northwest Ordinance ◽  
Basic Law ◽  
The Future ◽  
History Of ◽  
The Law ◽  
New Nation

This chapter discusses the history of American frontier law. The new nation faced the problem of how to deal with the western lands. Some of the states had huge, vague, and vast claims to chunks of western land, stretching out far beyond the pale of settlement; other states did not. The Ordinance of 1787 dealt with the issue of governance and the future of the western lands. It set basic law for a huge area of forest and plain that became the states of Ohio, Indiana, Illinois, Michigan, and Wisconsin. The Ordinance of 1790 extended the influence of the Northwest Ordinance into what became the state of Tennessee.

Complicity and hypocrisy

2020 ◽  
Vol 19 (2) ◽  
pp. 154-181
Author(s):  
Nicolas Cornell ◽  
Amy Sepinwall
Keyword(s):  
The State ◽  
Moral Standing ◽  
The Future ◽  
The Law ◽  
Standing To Blame ◽  
Moral Convictions

This article offers a justification for accommodating claims of conscience. The standard justification points to the pain that acting against one’s conscience entails. But that defense cannot make sense of the state’s refusal to accommodate individuals where the law interferes with their deeply meaningful but nonmoral projects. An alternative justification, we argue, arises once one recognizes the connection between conscience and moral address: One’s lived moral convictions determine when and with what force one can hold others to account. Acting against one’s convictions can undermine one’s standing to blame others who act in similar ways. When the state compels someone to act against conscience, it renders her complicit in conduct she takes to be wrong and thereby impairs her ability to condemn similar conduct in the future, in a manner akin to the hypocrite. The reason the state should not compel people to act against conscience, then, is that doing so would undercut their moral standing.

scholarly journals ANALYSIS OF CIVIL PARTNERSHIP OF NOTARY BASED ON THE LAW OF NOTARY POSITION

2018 ◽  
Vol 2 (2) ◽  
pp. 21
Author(s):  
Fonni Fonni
Keyword(s):  
Profit Sharing ◽  
Civil Code ◽  
The State ◽  
Legal Problem ◽  
Legal Doctrine ◽  
Legal Principles ◽  
Civil Partnership ◽  
The Law ◽  
Code Civil

This study aimed to find out and comprehend (1) the formation of a civil partnership of notary in the implementation of the notary’s position: (2) the application of the principles of civil partnership stipulation in the Civil Code to civil partnership of notary. This research is a normative research that is a process to find out laws, legal principles, and legal doctrine to answer the legal problem. This study employed a statutory, comparison, and conceptual approaches. The results of this study indicate that: (1) the formation of civil partnership is not in line with the implementation of the notary position because the main purpose of the formation of civil partnership is to seek profit, while the obligation of the notary profession is to give priority to the society and the state. (2) the principles of civil partnership stipulation in the Civil Code differ from the principles of stipulation in the formation of notary civil partnerships, in the case of profit sharing. The form of civil partnership (Code Civil) applies profit sharing whereas in civil partnership of notary there is no profit sharing, but each notary receives honorarium in return for his services without any honorarium sharing. Therefore, a revision of the use of a civil partnership of notary term used in the Law of Notary Position is required

scholarly journals Pertanggungjawaban terhadap Tindak Pidana Penyelundupan Sepeda Motor Harley oleh Direktur PT. Garuda Indonesia

2021 ◽  
Vol 2 (3) ◽  
pp. 500-504
Author(s):  
I Dewa Gede Pramana adhi ◽  
I Nnyoman Gede Sugiartha ◽  
I Made Minggu Widyantara
Keyword(s):  
Developing Country ◽  
Research Methods ◽  
Criminal Law ◽  
Criminal Liability ◽  
The State ◽  
Legal Research ◽  
Conceptual Approach ◽  
The People ◽  
The Law ◽  
Administrative Sanctions

Indonesia is a developing country where each region has its own natural wealth. This advantage cannot be used because there are many people who send out of the region without permission and vice versa, goods from outside countries are smuggled into Indonesia only to avoid the applicable taxes. This study aims to examine the regulation of smuggling in criminal law in Indonesia and reveal the responsibility of the director of PT. Garuda Indonesia, which carried out the act of smuggling luxury motorcycles. This research is a type of normative legal research conducted with research methods based on legal materials, while the problem approach used is a legislative and conceptual approach. Sources of data used are primary and secondary legal materials. Another bad example is shown by one of the people who has a big name in Indonesia, the smuggling case by the president of Garuda Indonesia is an illustration of how weak the law in Indonesia is and this incident has resulted in criminal and administrative sanctions. The results of the study indicate that the regulation of smuggling crimes in Indonesia is contained in Law Number 17 of 2006 concerning Customs. Handling of violations of customs provisions is more focused on the fiscal settlement, namely in the form of payment of a sum of money to the State in the form of a fine. The criminal liability of smugglers is regulated in Law No. 17 of 2006 the president director of PT. Garuda Indonesia is threatened with criminal and administrative sanctions

scholarly journals Akibat Hukum Dari Pemutusan Kontrak Secara Sepihak

2021 ◽  
Vol 2 (1) ◽  
pp. 93
Author(s):  
Nurainy Usman ◽  
Merry Tjoanda ◽  
Saartje Sarah Alfons
Keyword(s):  
Research Method ◽  
Civil Code ◽  
Conceptual Approach ◽  
Research Results ◽  
Unilateral Termination ◽  
The Future ◽  
Legal Consequence ◽  
The Law ◽  
Contract Termination ◽  
Legal Consequences

This study aims to determine how the arrangements for the unilateral termination of the contract/agreement and what are the legal consequences arising from the unilateral termination of the contract. The research method used is normative juridical. The approach used in this research is the statute approach and the case approach, and the conceptual approach. The conclusion of the research results is that; contract termination arrangements and legal consequences are regulated in Articles 1266, 1267, 1243 and 1365 of the Civil Code. The conditions for an agreement to be canceled unilaterally are that the agreement must be reciprocal, there is default, and the cancellation must be requested from the judge. Unilateral termination of the agreement due to default without going through the court is an act against the law. The legal consequence of the unilateral termination of the agreement due to default is a claim for compensation from the party who feels aggrieved. The Civil Code does not explicitly regulate the differentiation of compensation as a result of default with compensation as a result of an act against the law. Based on the research results, it is found that compensation as a result of default is compensation in the form of material, while compensation for an illegal act is compensation in the form of material and immaterial. It is hoped that in the future there will be clear regulations regarding compensation as a result of default and compensation as a result of acts against the law.

Vacant inheritance, heirless inheritance and claims from Warsaw Decree (part II)

2019 ◽  
Vol 3 (3) ◽  
pp. 11-28
Author(s):  
Kamil Zaradkiewicz
Keyword(s):  
Civil Code ◽  
The State ◽  
The Other ◽  
Inheritance Law ◽  
Other Hand ◽  
Current Article ◽  
The Law ◽  
Post War ◽  
The One ◽  
Definition Of

The second part of the article concerns the interpretation and application in the central parts of Poland of the provisions of the Napoleonic Code on vacant inheritances. The Code does not provide a definition of the vacant inheritance. The key to the interpretation of the provisions on the acquisition of vacant inheritances by the state is the term “is presumed to be” (a vacant inheritance) used in the former Article 811 of the Napoleonic Code (French: est réputée vacante), see the current Article 809 of the French Civil Code which omits the term “is presumed to be”).This indicates that, in the absence of suitable heirs, the law introduced a specific rebuttable presumption of a vacant inheritance, belonging to the state. Only after an appropriate period of time did the presumption turn into certainty, i.e. it resulted in the inability to invoke the inheritance title. In practice, this meant that thirty years after the time necessary to draw up an inventory of the inheritance and to deliberate (ad deliberandum), the inheritance ultimately fell to the State. The mechanism adopted in the Napoleonic Code made it possible, on the one hand, for the heir to acquire the inheritance, which remained under the supervision of a curator for the period when it was presumed vacant, and on the other hand, it prevented the existence of inheritances without a claimant, i.e. inheritances devoid of the persons entitled to take them over. In the post-war period, when the communist authorities passed subsequent legal acts concerning the provisions of the inheritance law, the deadlines for heirs to apply for inheritance changed. Ultimately, the legislator did not adopt the model of vacant inheritances in the regulations harmonising the inheritance law on the Polish lands since 1947; instead, a solution analogous to the one provided for in the German Civil Code of 1986 (BGB) was adopted. The “shortening” of the statute of limitations also influenced the assessment of the admissibility of further application of the provisions of the Napoleonic Code in regard to vacant inheritances during the period of the People’s Republic of Poland regime (despite the existence of different inheritance law solutions).

Buna-credință în legislația din Quebec

2021 ◽  
Vol 2021 (2021) ◽  
pp. 9-18
Author(s):  
Anne GRÉGOIRE ◽  
Keyword(s):  
Civil Code ◽  
The State ◽  
Good Faith ◽  
The Common ◽  
The Law ◽  
The University

During the Quebec-Romania bilateral days held as part of the celebrations of the 160th anniversary of the Faculty of Law of the University of Bucharest, the speakers were invited to present the state of the law in their respective jurisdictions based on the common French root. Good faith was codified in the French Civil Code in art. 1134 C.N., a codification that was not repeated until 1994 in Quebec. Despite this lack of codification, the courts, influenced by French doctrine, began to recognize the importance and the various components of the concept of good faith in contract as of the 1980s. This text explains the developments of good faith in Quebec law, as well as the limits to it.

Law and Political Philosophy

2019 ◽  
Author(s):  
Jens Damgaard Thaysen
Keyword(s):  
Political Philosophy ◽  
Rule Of Law ◽  
Good Reason ◽  
The State ◽  
The Rule Of Law ◽  
The Public ◽  
Legal Coercion ◽  
The Future ◽  
The Law ◽  
Public Wrong

Modern states pursue most of their (domestic) ends by creating law and acting in accordance with the law they create. Moreover, many believe states ought to pursue most of their ends this way. If a state ought to do something, then chances are it ought to do it by creating, abolishing, changing, upholding, or enforcing some law. Therefore, almost any kind of political philosophy with bearing on what states should do has bearing on what law should be like. Justifying the legal proscription of some conduct involves more than just showing that citizens ought to refrain from that conduct. Legally restricting conduct is an exercise of coercion and must be justified as such. Criminal prohibitions in particular require special justification, as they are not only coercive but also commit the state to deliberately inflict the harm and stigma of punishment on some of its own citizens. Nevertheless, if the state must coerce its citizens, it ought generally to do so through a law that conforms to the rule of law. Law conforms to the rule of law if it is capable of guiding the citizens as they act and plan for the future. This the law can do only if it is open, clear, prospective, and stable, such that citizens can know what it demands now and predict with reasonable certainty what it will demand in the future. Conformity to the rule of law promotes freedom and is required to respect human dignity. Much of the debate about the justification and scope of legal coercion revolves around several principles that advance claims about what considerations are relevant to the justifiability of law. These principles all have the following structure: The fact that a legal restriction of a certain kind is related in a certain way to a certain type of conduct has a certain impact on whether that restriction is justifiable. Common principles include (a) legal moralism, according to which it is always a good reason to criminalize conduct that the conduct is wrongful; (b) the wrongness constraint, according to which criminalizing morally permissible conduct is never justified; (c) liberalism, according to which it is always a good reason to criminalize conduct that the conduct is either harmful or seriously offensive to others, and criminalizing conduct that is neither harmful nor offensive is never justified; (d) the public wrong principle, according to which it is always a good reason to criminalize conduct that the conduct is a public wrong, and criminalizing conduct is never justified unless the conduct is a public wrong; (e) the sovereignty principle, according to which the only legitimate restrictions on conduct are those that secure independence. Which, if any, of these principles one should accept is the subject of an extensive and sophisticated academic debate.

The New Contract Law in the Chinese Civil Code

2021 ◽  
Author(s):  
Bing Ling
Keyword(s):  
Contract Law ◽  
Civil Code ◽  
Introductory Essay ◽  
The Future ◽  
The Law

Abstract China’s new Civil Code, adopted in May 2020, includes a Book on contract law that brought about major developments in this important area of law. A full translation of the Book is presented, with an introductory essay reviewing some of the most significant issues that have emerged in the decade-long drafting of the new law. Various unresolved controversies foreshadow further debates and reform of the law in the future.

Sign in / Sign up

Export Citation Format

Share Document