scholarly journals The Protection of the Fundamental Procedural Rights of Business Entitiesby Applying Sanctions and the Results of the Legal Systematization of These Rights

Teisė ◽  
2021 ◽  
Vol 121 ◽  
pp. 115-134
Author(s):  
Eimantė Pogužinskė
Keyword(s):  
Public Administration ◽  
Present Article ◽  
Case Law ◽  
Rights Protection ◽  
The Law ◽  
The Republic ◽  
Business Entities ◽  
Procedural Rights

The present article analyses the extent of influence the adopted Article of the Law on Public Administration of the Republic of Lithuania (Art. 368, currently Art. 37), which systematises the basic procedural rights of business entities, has on the protection of business entities’ procedural rights, which are assured by the Supreme Administrative Court of Lithuania in its case law. The precise provisions invoked as basis for procedural rights protection in the case law of the Supreme Administrative Court of Lithuania regarding sanctions imposed on business entities are showcased. Furthermore, the results and plausible reasons for the application or non-application of procedural rights systematized in the Law on Public Administration are appraised.

scholarly journals Administrative services in the sphere of economic competition

2021 ◽  
Vol 66 ◽  
pp. 147-153
Author(s):  
V.O. Kozhevnikov
Keyword(s):  
Public Administration ◽  
Public Services ◽  
Economic Competition ◽  
Administrative Services ◽  
Administrative Service ◽  
Service Activities ◽  
The Subject ◽  
Administrative Act ◽  
The Law ◽  
Business Entities

The article considers the issues of administrative services provided by the bodies of the Antimonopoly Committee of Ukraine and other bodies of public administration in the field of application of the legislation on protection of economic competition. The range of subjects of public services in the field of application of the legislation on protection of economic competition to which it is offered to carry bodies of the Antimonopoly committee of Ukraine, the Cabinet of Ministers of Ukraine and the Ministry of Economy of Ukraine is defined. The list of services provided by the Antimonopoly Committee of Ukraine is determined. These include: 1) granting permission for concentration; 2) granting permission to coordinate actions; 3) issuance of additional copies of certified copies of decisions on issues provided for in part two of Article 34 of the Law of Ukraine "On Protection of Economic Competition"; 4) preliminary conclusions on the qualification of actions (Article 14 of the Law of Ukraine "On Protection of Economic Competition"); 5) preliminary conclusions on concentration, concerted actions. It is proposed to extend the provisions of the Law of Ukraine "On Administrative Services" to services provided by the Antimonopoly Committee of Ukraine insofar as it does not contradict the legislation on protection of economic competition. Proposals have been developed to amend the Regulations on the procedure for submitting applications to the Antimonopoly Committee of Ukraine for prior obtaining a permit for concentration of economic entities in terms of clarifying the subjects of application for a concentration permit. Administrative services of the Antimonopoly Committee of Ukraine are service activities of the Antimonopoly Committee of Ukraine defined by normative legal acts aimed at meeting the private needs (interests) of business entities in the field of legal relations arising in connection with the application of legislation on protection of economic competition. related to the protection of their legitimate rights and interests). The administrative service of the bodies of the Antimonopoly Committee of Ukraine is provided exclusively on the basis of the application of the relevant business entity. Based on the results of the administrative service, the Antimonopoly Committee of Ukraine provides the subject of the application with an administrative act (permit) or a document.

scholarly journals “Public Administration” in the Latvian and Ukrainian Administrative and Legal Traditions

2020 ◽  
Vol 2 (17) ◽  
pp. 66-71
Author(s):  
Elena Agapova ◽  
Karina Palkova
Keyword(s):  
Public Administration ◽  
Executive Branch ◽  
Administrative Law ◽  
Administrative Procedure ◽  
Legal Traditions ◽  
American Law ◽  
Governmental Power ◽  
The Law ◽  
The Republic ◽  
Eastern European Countries

Public administration has been studied in this article from the position of administrative and legal science. The implementation of great contribution in the formation of “Public administration” theory by American law schools, which have provided a basis of modern scientific approaches, has been emphasised by the Author. During the analysis of Ukrainian and Latvian scientists’ approaches remarks on understanding of public administration, strong connection between administrative law and public administration has been revealed by the Authors. It has been established that both Latvian and Ukrainian administrative law scientists have similar approaches to understanding public administration. It has been identified as the form of realisation of the executive branch of governmental power. The functioning of public administration in the Republic of Latvia is based on the principles of the rule of law. The Author stresses that Ukraine, during holding on the reform of public administration, applies SIGMA recommendations (Support for Improvement in Governance and Management in Central and Eastern European Countries). The efficiency of the SIGMA programme in Ukraine has been proved, within the framework of which Ukrainian legislation has been brought into line and new laws have been adopted (the Law of Ukraine On Civil Service, the Law of Ukraine On Administrative Procedure). It is concluded that administrative law is one of the main tools through which public administration is carried out in the Republic of Latvia and Ukraine. Rakstā ir analizēts valsts pārvaldes institūts un tā kopīgās un atšķirīgās iezīmes Latvijas un Ukrainas kontekstā, veicot zinātnieku viedokļu analīzi un īpaši uzsverot lielo Amerikas Savienoto Valstu zinātnisko ieguldījumu valsts pārvaldes teorijas veidošanā, kas ir pamats mūsdienu zinātniskajām pieejām. Saskaņā ar Valsts pārvaldes iekārtas likumu Latvijā valsts pārvalde ir organizēta vienotā hierarhiskā sistēmā, un neviena iestāde vai pārvaldes amatpersona nevar atrasties ārpus šīs sistēmas. Valsts pārvaldes darbība Latvijā balstās uz likuma varas principiem. Savukārt Ukrainas pieeja valsts pārvaldes politikas īstenošanai ir atšķirīga, respektīvi, pārvaldes reformas ietvaros Ukraina īsteno SIGMA (Support for Improvement in Governance and Management) sniegtus ieteikumus, kā rezultātā Ukrainas tiesību aktos ir veiktas jaunas iestrādes un pieņemta virkne jaunu likumu, piemēram, Ukrainas likums “Par civildienestu” un Ukrainas likums “Par administratīvo procesu”. Darba nobeigumā secināts, ka, neraugoties uz valstu tiesību sistēmu atšķirībām, administratīvās tiesības ir viens no galvenajiem instrumentiem, ar kuru starpniecību Latvijas Republikā un Ukrainā tiek realizēta valsts pārvaldes funkcija.

scholarly journals The right to offset the claims in accordance with the law on bankruptcy of the Republic of Serbia and in the region

2021 ◽  
pp. 119-138
Author(s):  
Vladimir Vrhovšek ◽  
Vladimir Kozar
Keyword(s):  
Bankruptcy Law ◽  
Legal Analysis ◽  
Legal Practice ◽  
Legal Provisions ◽  
Legal Consequence ◽  
The Law ◽  
The Republic ◽  
Business Entities ◽  
The Right ◽  
Legal Compensation

This article discusses a concept of legally permitted and limited offsetting in bankruptcy according to the law of the Republic of Serbia, with comparison to earlier regulations where the offsetting occurred by the force of law, as the legal consequence of initiating bankruptcy proceedings. Legal provisions, legal practice, opinion of the jurisprudence on general and special terms about the right to offset the claims in bankruptcy in the Republic of Serbia, as well as in the countries in the region, have been presented. Relevant legal solutions from laws on bankruptcy of Montenegro, Republic of Srpska, Republic of Croatia, and the Republic of Slovenia have been reviewed. Offsetting claims in bankruptcy proceedings are in principle allowed in regional countries as well. Regarding the effect of bankruptcy on the right to offset the claims, there is a great similarity among the legal solutions in regulations of above mentioned countries, except for the Republic of Slovenia. The Republic of Slovenia retained the broadest concept of legal compensation as a legal consequence of initiating bankruptcy proceedings, which constitutes an important difference compared to restrictive solutions of the Serbian bankruptcy law and regional legislation. This article aims to show to the business entities operating in the region, through comparative legal analysis, different conditions and procedure of offsetting in bankruptcy in national legislation, bearing in mind the importance of this legal institution, which allows the creditors to fully collect their claims outside the bankruptcy payment lines, and regardless of the number of available funds in the bankruptcy estate.

scholarly journals The concept of proper quality of construction works in lithuanian construction law

2016 ◽  
Author(s):  
Sigitas Mitkus
Keyword(s):  
Case Law ◽  
Civil Code ◽  
Quality Requirements ◽  
Standard Quality ◽  
The Law ◽  
The Republic ◽  
Construction Law ◽  
Construction Works

The article analyses the concept of proper quality of construction works in law of the Republic of Lithuania. The analysis covers the quality requirements laid down in the Law on Construction, the Civil Code and case law. The article also defines and analyses the main categories used in Lithuanian law to characterise the quality of construction works, in particular, compliance with the standard quality of a construction works, compliance with the quality requirements set in contract documents, compliance with the requirements ordinarily presented for work of the respective nature, and fitness for use in accordance with its designation within the limits of a reasonable period.

scholarly journals Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym

2021 ◽  
Vol 30 (4) ◽  
pp. 441
Author(s):  
Andrzej Niezgoda
Keyword(s):  
Public Administration ◽  
Judicial Review ◽  
Case Law ◽  
Point Of View ◽  
Administrative Discretion ◽  
The Public ◽  
Procedural Law ◽  
Tax Relief ◽  
The Law ◽  
Administrative Courts

<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>

scholarly journals Constitutional principles in public administrator's decision-making under the case law of the Supreme Administrative Court of Lithuania

2018 ◽  
Vol 2 (1) ◽  
pp. 109-115
Author(s):  
Ieva Deviatnikovaitė
Keyword(s):  
Decision Making ◽  
Public Administration ◽  
Judicial Review ◽  
Case Law ◽  
Constitutional Court ◽  
Constitutional Principle ◽  
Family Names ◽  
Administrative Courts ◽  
The Republic

This paper serves few purposes. First, it examines the principles of public administration in Lithuania. Good administration principle is analysed as constitutional principle relying on the case law of the Supreme Administrative Court of Lithuania. Second, it explores impact of the decisions of Constitutional Court of the Republic of Lithuania to the contemporary judicial review of Lithuanian administrative courts. Therefore, one of the latest rulings of the Supreme Administrative Court of Lithuania related to the spelling of names and family names in the passports of citizens of the Republic of Lithuania will be reviewed.

A Case-Law Study of the Truth as Human Right

Global Jurist ◽  
2016 ◽  
Vol 16 (1) ◽  
Author(s):  
Luis Castillo-Córdova ◽  
Susana Mosquera-Monelos
Keyword(s):  
Human Rights ◽  
Case Law ◽  
Focus Attention ◽  
Human Right ◽  
Human Rights Protection ◽  
Rights Protection ◽  
International Recognition ◽  
Human Good ◽  
The Law ◽  
The Right

AbstractWe consider the right to the truth an essential human right that should be recognized and guaranteed by the Law. Allowing all humans access to the truth is a human good permitting the achievement of a higher degree of human perfection and realization and, consequently, there are strong reasons to affirm that the Law should recognize and guarantee as much as possible access to the truth. Considering that it has been the international recognition of the right to the truth which has provided the basis for domestic regulations it is logical that we should focus attention on the international sphere of human rights protection and it is for this reason that we have carried out a case-law method investigation to describe the concept of “the right to the truth”.

scholarly journals PROSES PINJAMAN KREDIT USAHA RAKYAT PADA BANK NAGARI CABANG SITEBA

2020 ◽  
Author(s):  
Yori Firnando ◽  
Elva Dona
Keyword(s):  
Financial Institutions ◽  
Standard Of Living ◽  
Public Funds ◽  
Financial Intermediary ◽  
The Public ◽  
The People ◽  
The Law ◽  
The Republic ◽  
Business Entities

Banks are business entities that collect funds from the public in the form of deposits and channel to the public in the form of credit or other forms in order to improve the standard of living of the people. Banks are defined as financial institutions whose main activities are raising funds from the public and other bank services. Banks are defined as financial institutions whose main activities are raising funds from the public and other bank services. The Bank functions as a financial intermediary that is raising funds, channeling public funds from surplus units to deposit units or transferring money from debtors to creditors. According to the Law of the Republic of Indonesia No. 7 of 1992 about banking has been changed to Law No. 10 years 1998 what is meant by a Bank is a business entity that collects funds from the public in the form of deposits and distribution to community in the form of credit or other forms in order improve the standard of living of the people. According to (Kasmir, 2001: 11) in (Zamien, 2013) Banks are defined as financial institutions whose main activities are to collect funds from the public and other bank services.

scholarly journals PERSEPSI WAJIB PAJAK USAHA MIKRO KECIL MENENGAH TERHADAP PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 KABUPATEN KEPULAUAN SANGIHE

2021 ◽  
pp. 64-70
Author(s):  
Rini Pelo ◽  
Linda. A. O Tanor ◽  
Tinneke Evie Meggy Sumual
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Sources Of Information ◽  
The People ◽  
Tangible Rewards ◽  
Qualitative Descriptive ◽  
The Law ◽  
The Republic ◽  
Business Entities ◽  
Medium Enterprises

Pajak merupakan kontribusi wajib kepada Negara yang termasuk utang oleh orang pribadi atau organisasi yang bersifat memaksa berdasarkan Undang-Undang, dengan tidak menghasilkan imbalan yang nyata dan dipakai sebagai keperluan Negara sebesar-besarnya untuk menyejahterakan kemakmuran rakyat dengan Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007 (UU KUP No. 28 TAHUN 2007). Usaha mikro adalah usaha yang berjalan dan dimiliki oleh badan usaha maupun perorangan pribadi dengan memenuhi syarat dalam Undang-Undang Republik Indonesia Nomor 20 Tahun 2008. Penelitian ini bertujuan untuk mengetahui persepsi wajib pajak Usaha Mikro Kecil Menengah (UMKM) terhadap Peraturan Pemerintah (PP) Nomor 23 Tahun 2018 Kabupaten Kepulauan Sangihe. Metode penelitian ini adalah jenis penelitian deskriptif kualitatif yaitu penelitian yang dilakukan untuk mendapatkan informasi terhadap objek yang diteliti berdasarkan pada situasi. Sumber Informasi dalam penelitian ini adalah beberapa Wajib Pajak yang memiliki Usaha Mikro Kecil Menengah (UMKM) Khususnya warung-warung yang ada di Pasar Kampung Kulur II sebanyak 5 narasumber atau informan. Berdasarkan hasil ini diperoleh kesimpulan bahwa pelaku usaha yang menjadi informan penelitian kurang memiliki sedikit pengetahuan tentang pajak.   Kata Kunci : Persepsi, UMKM, Peraturan Pemerintah   ABSTRACT Taxes are mandatory contributions to the State which are included in debts by private persons or organizations that are compelling based on the law, without producing tangible rewards and are used as a large amount of the State's need for the welfare of the people with the Law on General Provisions and Tax Procedures Number 28 of the year. 2007 (UU KUP No. 28 of 2007). A micro business is a business that runs and is owned by business entities and private individuals by fulfilling the requirements in the Law of the Republic of Indonesia Number 20 of 2008. This study aims to determine the perception of taxpayers of Micro, Small and Medium Enterprises (MSMEs) against Government Regulation (PP) Number 23. In 2018 Sangihe Islands Regency. This research method is a type of qualitative descriptive research, namely research conducted to obtain information on the object under study based on the situation. Sources of information in this study are several taxpayers who have Micro, Small and Medium Enterprises (MSMEs), especially 5 food stalls in Kampung Kulur II Market. Based on these results, it can be concluded that business actors who are research informants do not have a little knowledge about taxes.   Key Words : Persepetion, UMKM, Development Rules  

scholarly journals Latvijas Republikas privāttiesību tiesu praksē laiks pāršķirt lappusi analoģijas jēdziena un satura izpratnes attīstībā

2018 ◽  
Vol 2 (11) ◽  
pp. 37-49
Author(s):  
Rolands Kikors
Keyword(s):  
Historical Development ◽  
Case Law ◽  
Private Law ◽  
The Law ◽  
The Republic ◽  
Turn Over ◽  
Judicial Method ◽  
Court Practice

Rolands Kikors savā rakstā analizē Latvijas Republikas tiesu praksi, tostarp analoģijas kā juridiskās metodes piemērošanu privāttiesībās. Jāpiekrīt autora secinājumam, ka pareiza analoģijas piemērošana vairs nevar tikt saistīta tikai ar sausu analoģijas jēdziena iegaumēšanu un piemērošanu noteiktās situācijās. Autora raksta nosaukums ir visai ambiciozs – “Latvijas Republikas privāttiesību tiesu praksē laiks pāršķirt lappusi analoģijas jēdziena un satura izpratnes attīstībā’’. Vai judikatūras attīstība ir saistāma ar valsts vēsturisko attīstību? Iespējams, ka tā būtu jābūt. Rolands Kikors in his article analyses the Law Court practice in the Republic of Latvia, including application of analogy as a judicial method in private law court. One would agree with the conclusion provided by the author that appropriate analogy application is not any more mere memorisation and implementation of it in particular situations. The title of the article is quite ambitious – “It is Time to Turn Over a New Page in Evolution of Understanding the Concept and Matter of Analogy in Private Law Court Practice in the Republic of Latvia”. Is the development of case law connected with the historical development of a country? Probably, this is what it should be like.

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