scholarly journals Finansų ir mokesčių teisė kaip mokslinio tyrimo objektas. Būklė ir perspektyvos

Teisė ◽  
2011 ◽  
Vol 78 ◽  
pp. 104-118
Author(s):  
Aistė Medelienė ◽  
B Ronius Sudavičius
Keyword(s):  
Legal System ◽  
Scientific Research ◽  
Tax Law ◽  
Constituent Part ◽  
Legal Method ◽  
Finance Law ◽  
The Status ◽  
Vilnius University

Straipsnyje analizuojama finansų teisė kaip sudedamoji Lietuvos teisinės sistemos dalis, savarankiška teisės šaka, apibrėžiamos jos galiojimo ribos, reguliavimo metodas, įvertinama vieta bendrojoje teisės sistemoje, atskleidžiama mokesčių teisės vieta visoje finansų teisės sistemoje. Finansų teisė straipsnyje nagrinėjama ir vertinama kaip mokslinio tyrimo objektas. Todėl straipsnyje yra analizuojama mokslinių tyrimų finansų ir mokesčių teisės srityje būklė ir pasiekimai Vilniaus universiteto Teisės fakultete, tolesnės šios teisės mokslo srities vystymosi galimybės. The article deals with the problem of finance law as a constituent part of the legal system of Lithu­ania, with it‘s status as an origimal branch of law. The limits of validity of finance law, it‘s legal method and the place of finance law in the system of national law and the status of tax law is analysed in the article. Particular attention is given to the problem of scientific research in the field of finance and tax law in the Faculkty of law of Vilnius university.

Siebzig Jahre Bundesverfassungsgericht in weltanschaulicher Schieflage

2021 ◽  
Author(s):  
Gerhard Czermak
Keyword(s):  
Labor Law ◽  
Equal Treatment ◽  
70Th Anniversary ◽  
Tax Law ◽  
Constitutional Court ◽  
Religious Groups ◽  
Legal Method ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

On the occasion of the 70th anniversary of the German Federal Constitutional Court in 2021, this volume examines the jurisprudence of the highest court on the relation of state and religion in the case groups of education, church labor law, church tax law, promotion of religion, and the principle of neutrality. It is shown that, since the 1950s, the court has become biased in favor of religious groups and to the detriment of the legal method. The postulates of the neutral "state as the home of all citizens" and the "equal treatment of all" have often been violated. The causes of this development are discussed in detail and corrective proposals are formulated.

International Law within the Israel Legal System

1990 ◽  
Vol 24 (3-4) ◽  
pp. 451-484 ◽  
Author(s):  
Ruth Lapidoth
Keyword(s):  
International Law ◽  
International Organizations ◽  
Legal System ◽  
The State ◽  
Laws Of War ◽  
International Treaties ◽  
The Status ◽  
The Military ◽  
State Of Israel ◽  
High Seas

Since the establishment of the State and up to the present day, Israeli law has had to deal with a great number of various problems in the field of international law, e.g. whether the State of Israel is a successor to the obligations of the Mandatory government; the jurisdiction of the Israeli courts with regard to offences committed in demilitarized zones or beyond the State's boundaries (on the high seas or abroad); the immunity of foreign states and their representatives from the jurisdiction of Israeli courts and from measures of execution; the status of international organizations and of their employees; the effect and implications of official acts performed within the territory of a state which is at war with Israel; the effect of international treaties in Israel; the question whether the Eastern neighbourhoods of Jerusalem are part of Israel; various issues concerning extradition, and of course, many questions regarding the laws of war: the powers of the military governor, and in particular his power to expropriate land in the territories under Israeli control and to expel residents from the territories, the extent of his legislative powers, etc.

scholarly journals „Efekt aureoli” i „efekt uczestnictwa” a niezależność prawników-naukowców

2017 ◽  
Vol 110 ◽  
pp. 133-148
Author(s):  
Jolanta Jabłońska-Bonca
Keyword(s):  
Mass Media ◽  
21St Century ◽  
Scientific Research ◽  
Science Research ◽  
Status Quo ◽  
Occupational Roles ◽  
The World ◽  
The Status ◽  
Ethics Of Research ◽  
The Mass Media

“THE EFFECT OF AUREOLE” AND “EFFECT OF PARTICIPATION” IN THE LIGHT OF INDEPENDENCE OF LAWYERS-SCIENTISTSThe purpose of the text is to signal the need to investigate the conditions for the preserva­tion of the independence of lawyers who practice and simultaneously engage in science. Research independence is understood in the text as loyalty to the principles of methodology and ethics of research. There have been, and will be, lawyers-scientists who are creative, well-skilled to do re­search, and also autonomous, capable of criticizing the status quo, striving for truth no matter what the consequences. In the 21st century, being in such aposition is getting harder and harder. This is due to the fact that many lawyers-scientists concurrently perform important social and occupational roles besides scientific research. The article focuses on two examples of conditions that hinder the preservation of independence and entice lawyers-scientists into the world of politics and ideology. It is: a the activity of lawyers-scientists in the mass media and the consequences of the so-called “aureole effect”, as well as b the “dual occupancy” and the meaning of “participation effect”.

scholarly journals Pancasila sebagai Sumber Hukum dalam Sistem Hukum Nasional

2018 ◽  
Vol 15 (1) ◽  
pp. 21
Author(s):  
Fais Yonas Bo’a
Keyword(s):  
Legal System ◽  
House Of Representatives ◽  
Legal Pluralism ◽  
New Order ◽  
The Reformation ◽  
National Legal System ◽  
The Status ◽  
The Republic ◽  
Binding Power ◽  
Laws And Regulations

Pancasila sebagai sumber segala sumber hukum sudah mendapatkan legitimasi secara yuridis melalui TAP MPR Nomor XX/MPRS/1966 tentang Memorandum DPR-GR Mengenai Sumber Tertib Hukum Republik Indonesia dan Tata Urutan Peraturan Perundang Republik Indonesia. Setelah reformasi, keberadaan Pancasila tersebut kembali dikukuhkan dalam Undang-Undang Nomor 10 Tahun 2004 yang kemudian diganti dengan Undang-Undang Nomor 12 Tahun 2011 tentang Peraturan Perundang-Undangan. Pancasila sebagai sumber segala sumber hukum memberi makna bahwa sistem hukum nasional wajib berlandaskan Pancasila. Akan tetapi, keberadaan Pancasila tersebut semakin tergerus dalam sistem hukum nasional. Hal demikian dilatarbelakangi oleh tiga alasan yaitu: pertama, adanya sikap resistensi terhadap Orde Baru yang memanfaatkan Pancasila demi kelanggengan kekuasaan yang bersifat otoriter. Kedua, menguatnya pluralisme hukum yang mengakibatkan terjadinya kontradiksi-kontradiksi atau disharmonisasi hukum. Ketiga, status Pancasila tersebut hanya dijadikan simbol dalam hukum. Untuk itu, perlu dilakukan upaya-upaya untuk menerapkan Pancasila sebagai sumber segala sumber hukum dalam sistem hukum nasional yaitu: pertama, menjadikan Pancasila sebagai suatu aliran hukum agar tidak terjadi lagi disharmonisasi hukum akibat diterapkannya pluralisme hukum. Kedua, mendudukkan Pancasila sebagai puncak peraturan perundang-undangan agar Pancasila memiliki daya mengikat terhadap segala jenis peraturan perundang-undangan sehingga tidak melanggar asas lex superiori derogat legi inferiori.Pancasila as the source of all sources of law has obtained legitimacy legally through the Decree of the People’s Consultative Assembly Number XX / MPRS / 1966 on the Memorandum of the House of Representatives-Gotong Royong Regarding the Sources of Law and the Order of the Republic of Indonesia. After the reformation, the existence of Pancasila was re-confirmed in Law Number 10 Year 2004 which was subsequently replaced by Law Number 12 Year 2011 on Legislation Regulation. Pancasila as the source of all sources of law gives meaning that the national legal system must be based on Pancasila. However, now the existence of Pancasila is increasingly eroded in the national legal system. This is motivated by three reasons: first, the existence of resistance to the New Order that utilizes Pancasila for the sake of perpetuity of authoritarian power. Second, the strengthening of legal pluralism that resulted in legal contradictions or disharmony. Third, the status of Pancasila is only used as a symbol in law. Therefore, efforts should be made to implement Pancasila as the source of all sources of law in the national legal system: first, make Pancasila as a flow of law in order to avoid legal disharmonization due to the application of legal pluralism. Secondly, Pretend Pancasila as the top of legislation so that Pancasila have binding power against all kinds of laws and regulations so that it does not violate the principle of lex superiori derogat legi inferiori.

scholarly journals Analysis of the Jurisdiction of the Courts of First Instance of Turkey

2019 ◽  
Vol 12 (5) ◽  
pp. 79
Author(s):  
Ravil R. Zainashev ◽  
Idris M. Gilmanov ◽  
Muhamat M. Gilmanov
Keyword(s):  
Legal System ◽  
Scientific Research ◽  
Judicial System ◽  
European Countries ◽  
Legal Procedure ◽  
Criminal Offenses ◽  
History Of ◽  
Simplified Procedures ◽  
Criminal Matters ◽  
Justice Of The Peace

The article presents three periods from the history of the legal system of Turkey, the knowledge of which will allow for objective scientific research. Indeed, each period has contributed to the development of the judicial system. Of particular importance will be the attitude of the legislator to the justice of the peace in criminal matters with a maximum sentence of up to 1 year in prison. The latter since 2014 were abolished and their load was redistributed to a higher authority. France did likewise, which also rejected justice of the peace. In addition, this study addresses the issues of the accelerated process, which was either introduced or canceled. In Russia, a simplified legal procedure has been successfully applied. Most European countries apply simplified the legal procedure to criminal offenses for which the maximum sanction of punishment is up to five years in prison. In Turkey, a simplified legal procedure was applied to criminal offenses with a maximum sentence of up to 2 years in prison. Despite a small sanction and tendencies in other countries to introduce simplified procedures, the Turkish legislator refused this practice.

scholarly journals Kilka uwag o responsywności prawa podatkowego na przykładzie urzędowych interpretacji prawa podatkowego

2019 ◽  
Author(s):  
Jarosław Kola ◽  
Przemysław Pest
Keyword(s):  
Social Relationships ◽  
Legal System ◽  
Law And Society ◽  
Tax Law ◽  
Tax Administration ◽  
Legal Systems ◽  
Basic Functions ◽  
Three Stages ◽  
The Concept Of Law ◽  
The Relationship

The article is an attempt to look at the development of Polish tax law through the prism of the concept of law development proposed by Ph. Selznick and Ph. Nonet. In the study Law and Society in Transition. Towards Responsive Law they distinguished three stages of evolution of legal systems: repressive, autonomous and responsive. The focus of the article is on the institution of the official interpretation of tax law, because an analysis of the transformation of the legal system allows to capture trends that are present in the development of its individual institutions as well as social relationships among its recipients. By indicating the evolution of official in terpretations of tax law in its two basic functions – those of informing and those of guaranteeing (protective) – the authors point to a wider context of the development of tax law to show whether and how changes in the normative regulation of official interpretations of tax law may affect the shape of the relationship between a tax payer and tax administration, where the perspective of the analysis of demand is the responsiveness of law. An analysis of the regulation of an official interpretation of tax law leads to the conclusion that due to the assigned ratio legis this interpretation must characterise them as corresponding mainly to the autonomous model. At the same time a responsive model of law does not undermine the autonomous model attributes. Thus if we were to accept that the provision of interpretation corresponds to the autonomous model, it would not be possible to note that it also has attributes that make it a responsive model. Irrespective of the fact that there is no element of negotiation, it is based on the interaction between the taxpayer and the tax administration. As part of this interaction, tax administration responds to the reported social need in terms of the ambiguity of law, which de iure – not least because of the possibility of bringing an action against the content of interpretation – takes place in the framework of a communication situation that is free from external coercion.

scholarly journals Water-balance and hydrology research in a mountainous permafrost watershed in upland streams of the Kolyma River, Russia: a database from the Kolyma Water-Balance Station, 1948–1997

2017 ◽  
Author(s):  
Olga Makarieva ◽  
Nataliia Nesterova ◽  
Lyudmila Lebedeva ◽  
Sergey Sushansky
Keyword(s):  
Water Balance ◽  
Scientific Research ◽  
Natural Conditions ◽  
North East ◽  
The North ◽  
The Status ◽  
Scientific Significance ◽  
Meteorological Observations ◽  
Kolyma River ◽  
Vast Territory

Abstract. As of 2017, 70 years have passed since the beginning of work at the Kolyma water-balance station (KWBS), a unique scientific research hydrological and permafrost catchment. The volume and duration (50 continuous years) of hydrometeorological standard and experimental data, characterizing the natural conditions and processes occurring in mountainous permafrost conditions, significantly exceeds any counterparts elsewhere in the world. The data are representative of the vast territory of the North-East of Russia. In 1997, the station was terminated, thereby leaving Russia without operating research watersheds in the permafrost zone. This paper describes the dataset containing the series of daily runoff from 10 watersheds with area from 0.27 to 21.3 km2, precipitation, meteorological observations, evaporation from soil and snow, snow surveys, soil thaw and freeze depths, and soil temperature for the period 1948–1997. It also highlights the main historical stages of the station's existence, its work and scientific significance, and outlines the prospects for its future, where the Kolyma water-balance station could be restored to the status of a scientific research watershed and become a valuable international center for hydrological research in permafrost. The data is available at https://doi.pangaea.de/10.1594/PANGAEA.881731.

Contract

2005 ◽  
Author(s):  
James Gordley
Keyword(s):  
Twentieth Century ◽  
Legal System ◽  
Common Law ◽  
Contract Law ◽  
Legal Method ◽  
Legal Problems ◽  
Early Twentieth Century ◽  
The Will ◽  
The Law

‘Classical’ contract law was built on a substantive premise about contract law and two premises about legal method. The substantive premise was voluntaristic: the business of contract law is to enforce the will or choice of the parties. The first methodological premise was positivistic: the law is found, implicitly or explicitly, in the decisions of common law judges. The second methodological premise was conceptualistic: the law should be stated in general formulas which can be tested by their coherence. Finally, ‘classical’ contract law reflected an attitude about how best to steer a course — as every legal system must — between strict rules and equitable considerations. Since the early twentieth century, classical contract law has been breaking down. Allegiance to its premises has weakened as has the preference for rigor. At the same time, scholars have found classical law to be inconsistent even in its own terms. Nevertheless, much of it has remained in place faute de mieux while contemporary jurists have tried to see what is really at stake in particular legal problems. This article describes their work.

Moral und Grenzverhalten im Steuerrecht – Zur Rechtsverwirklichung im Steuerrecht und zur neuen Anzeigepflicht für Steuergestaltungen

2020 ◽  
Vol 103 (2) ◽  
pp. 199-210
Author(s):  
Philipp Lamprecht
Keyword(s):  
Legal System ◽  
Tax Planning ◽  
Tax Law ◽  
Tax Morale ◽  
Cross Border ◽  
Legal Limits ◽  
Tax Benefits ◽  
Substantive Law

The enforcement of tax law in practice depends to a large extent on the tax morale of taxpayers. Behaviour which goes to (or even exceeds) the legal limits in order to achieve tax benefits, such as aggressive tax planning, endangers tax morale. However, anti-abuse provisions in substantive law have not proved to be very effective against such behaviour. It is therefore of interest to the legal system as a whole that German tax law, with its obligation to report potentially aggressive cross-border tax planning arrangements, has introduced a means that promises to counteract such behaviour much more effectively than previous approaches.

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