scholarly journals LEGAL PERSON – ACTIVE TOPIC OF CORRUPTION INFRACTIONS

2013 ◽  
Vol 7 (4) ◽  
Author(s):  
Gina Negruţ ◽  
Adriana Stancu
Keyword(s):  
Legal Person ◽  
Material Benefits ◽  
The Law ◽  
Illicit Activity

In the context of the changes occurred in the international legislation, under thecircumstances of the necessity of amortize the penal legislation with the provisions of theEuropean legislation concerning the corruption, Romania made efforts in adopting the Lawno. 70/2000, regarding the prevention, identification and retribution of corruption deeds1with the aim of counteracting the illicit activity of some category of persons who, using thepositions and attributions which they should carry on, broke the law with the aim of gaining,for them or for other persons, money, goods, and other material benefits. In this context itbecomes necessary to analyze the opportunity of incriminating the corruption deedscommitted by the legal person as an active topic of these categories of infractions.

scholarly journals Criminal Liability and Crime and Punishment Proportionality in the Crime of Legal Entities

2016 ◽  
Vol 9 (6) ◽  
pp. 61
Author(s):  
Samira Soltani ◽  
Ahmad Ramazani
Keyword(s):  
Criminal Liability ◽  
Penal Code ◽  
Legal Person ◽  
The Public ◽  
Crime And Punishment ◽  
Economic Exclusion ◽  
The Law ◽  
Definition Of ◽  
Legal Entities ◽  
The Way

One of the innovations of Islamic Penal Code in 2013 was to accept criminal liability of legal entities. By accepting criminal liability of legal entities, the way to punish them is arisen. As a legal person cannot commit any crime, any punishments are not applicable to them. Accordingly, Article 20 of this Law enumerated a list of penalties applicable to legal persons and it was tried to use penalties in accordance with the legal entities to deal with them. Punishments such as dissolution, confiscation, cash fine, announcement of the judgment, Diyeh, social and economic exclusion; such as a ban on business activities, prohibition of the public invitation to raise capital and ban from drawing business documents listed in Article 20 and Article 14, are a set of punishments which relatively different from usual punishment for individuals. These penalties are relative diversity, but what is objectionable is that the details and conditions of implementation of each of these punishments are not clear. If legislator described the details exactly or provided the condition to require the adoption of The Executive Bylaw of the punishment, it would be better. Given that all the points and issues about penalties for legal persons are not stated in this law as well as ambiguities in the law for a comprehensive definition of legal person, the way to implement main and supplementary punishments, In this study it was tried to evaluate and criticize the legal entities penalties including main and supplementary ones and their grading.

Glosa aprobująca do wyroku Sądu Najwyższego z dnia 16 listopada 2017 r., V CSK 81/17

2021 ◽  
pp. 413-424
Author(s):  
Krzysztof Świątczak
Keyword(s):  
Supreme Court ◽  
Case Law ◽  
Legal Person ◽  
Personal Interest ◽  
The Supreme Court ◽  
The Law ◽  
Starting A Business

In the judgment of November 16, 2017, Ref. V. CSK 81/17, the Supreme Court ruled that starting a business in the form of running a go-go club in the commune does not violate its good name, even if some activities in its activity are contrary to the law. In addition, there are no grounds to distinguish the personal interest of a legal person in the form of a credible image. The purpose of this opinion is to evaluate the above resolution of the Supreme Court. The author intends to compare the judgment of the Supreme Court with the views of representatives of the doctrine of Polish judicial law and previous case-law.

Book III Privileges and Immunities, 12 Privileges and Immunities of the State, The Head of State, State Officials, and State Agencies

2016 ◽  
Author(s):  
Fox Hazel
Keyword(s):  
International Law ◽  
The State ◽  
Legal Person ◽  
State Agencies ◽  
General Description ◽  
Customary International Law ◽  
State Immunity ◽  
Head Of State ◽  
Written Form ◽  
The Law

This chapter provides an account of the immunities of the State, its officials, and state agencies in international law. It first offers a general description of the plea of state immunity and a brief historical account of the development of the law of state immunity. Then it briefly sets out the law relating to the immunities of the State itself as a legal person, followed by the law applicable to its officials and to state agencies. In addition an account based on customary international law will be provided on the immunities of senior state officials. The chapter concludes by taking note of the extent to which the practice of diplomatic missions at the present time accords with requirements of state immunity law as now set out in written form in the 2004 UN Convention on the Jurisdictional Immunities of States and their Property.

PRESUMPTION OF INNOCENCE OF LEGAL PERSONS

2016 ◽  
Vol 4 (77) ◽  
pp. 26
Author(s):  
Edgars Golts
Keyword(s):  
Human Rights ◽  
Fair Trial ◽  
Legal Person ◽  
Presumption Of Innocence ◽  
The Public ◽  
Court Of Justice ◽  
Equity Principle ◽  
Principle Of Justice ◽  
The Law ◽  
The Right

There is a link between a presumption of innocence and the right to a fair trial. The rights of a legal person, to be regarded as innocent, protection is ensured by the guarantees in law. The Court of Justice has recognized that the right to the presumption of innocence, the legal persons does not apply in the same way as natural persons. The Constitution reinforces the presumption of innocence is to be subject to the right to a fair trial arising from the principle of justice. The Constitution stipulates that the rights of the person may be limited to the benefit of the public, but not the right to the presumption of innocence. In the article the author expresses the conviction, nowadays, the development of such rights, – the environment, animal, unborn children, deceased persons and other types of law; it is obvious that, on the basis of an equity principle, human rights are extended translated and applied. Justice fully embraces the principles of equality law, which allows concluding on the physical and legal persons to equality before the law and the courts.

Nature of cybercrime is changing globally

2018 ◽  
Keyword(s):  
Law Enforcement ◽  
Dynamic Response ◽  
Government Agencies ◽  
Barriers To Entry ◽  
Content Type ◽  
The Law ◽  
Almost All ◽  
Online Form ◽  
Illicit Activity

Subject The changing nature of cybercrime -- and law enforcement response. Significance The low barriers to entry and the difficulties associated with tracking cybercriminals mean that such illicit activity will continue to rise. For many organisations, cybercrime will represent their primary cyberthreat -- above those including cyberespionage and hacktivism (an online form of activism). Adapting to the cybercrime threat is, therefore, crucial. With cybercriminals often adopting innovative tactics, the law enforcement challenge is also constantly evolving, highlighting the necessity of a dynamic response. Impacts Poorer states may emulate North Korean attempts at cybertheft to generate revenue. Malware developers will be increasingly tempted to sell their services to government agencies. The spread of criminal-related malware is global and unpredictable, making almost all regions and industries potential cybercrime targets.

scholarly journals The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Yuri Biondi
Keyword(s):  
Tax Avoidance ◽  
Accounting Standards ◽  
Legal Person ◽  
Current Debate ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Political Dimension ◽  
Unitary Approach ◽  
The Law

Abstract Notwithstanding its political dimension, international tax avoidance is also the result of a regulatory process that makes reference to overarching concepts and representations. The current debate is featured by two overarching principles of ‘negative’ and ‘positive’ taxation under the law: the one arguing for the right to minimise the tax payment, the other one for the duty to pay a fair tax amount. This debate is further featured by two distinctive approaches to tax base determination: the market basis coupled with the legal person basis, and the economic substance basis. The economic substance approach argues that the received approach grapples with economic reality featured by integrated transnational corporate groups. These groups operate across jurisdictions and have the capacity to reshape their legal-economic structuring to obtain specific tax results. An adequate response urges then to consider these groups through consolidated report (unitary approach), allocating their consolidated result to involved jurisdictions through formulary apportionment. This unitary approach is upheld by recent advances by the theory of the firm as enterprise entity, which combines law and economics with accounting. The business firm is then understood as a specific economic coordination backed by its institutional structure of production, including its accounting system. This theoretical consistency is appealing and deserves further investigation, including to foster cross-fertilisation and harmonisation of financial and tax accounting systems. But it does not imply a straightforward claim to adopt current international accounting standards for tax purposes. International accounting standards-making has been formally disconnected by national jurisdictions, it currently excludes public policy concerns, and it may be substantially unable to avoid the very same ‘specifications’ on the letter of the law that have been already paving the way to loopholes and structuring opportunities in tax regulation.

scholarly journals Category «public service» as a scientific research object

2018 ◽  
Vol 6 (4) ◽  
pp. 14-19
Author(s):  
T. V. Serohina
Keyword(s):  
Public Service ◽  
Social Life ◽  
Public Services ◽  
Point Of View ◽  
Legal Person ◽  
Management Service ◽  
Public Authorities ◽  
Administrative Services ◽  
The Subject ◽  
The Law

The article is devoted to the study of the development of the concept of «public service» in an independent Ukraine. It was found out that since the beginning the concept of «management service» is one of the most widespread. From a legal point of view, a management service is the creation of organizational conditions for the realization of the right by a citizen or another subject of administrative-legal relations. Instead from the point of view of public administration, «management service» is a result of the functional activity of the state body in the development and implementation of state policy on the regulation of a particular sector of the economy or social life. It was established that in addition was used concepts of the similar content, which amplified the terminological uncertainty. As a result, an approach has been developed in which the services of public authorities are divided into four groups: state, municipal, administrative and public. In this approach, public services are divided into state and municipal, depending on the subject of the service, administrative services are provided both by executive authorities and local self-government. The only kind of public services found in the regulatory framework is administrative services. In the Law of Ukraine «On Administrative Services», the term administrative service is used as a result of exercising power by the subject of the providing of administrative services on the application of a natural or legal person, aimed at acquiring, changing or terminating the rights and / or duties of such person in accordance with the law. The process of formation, the concept of «public services» in independent Ukraine can be divided into four stages, the first of which is the stage of domination in the national scientific thought of the concept of «management services». The second stage is the division of services into separate groups - state, municipal, administrative, and all of these groups belong to one group of public services. The third stage (ongoing to date) is characterized by the consolidation and final formulation of the term «public services» as the basic concept of the system of providing services by public authorities. The fourth stage can only be predicted, nevertheless, it is essentially a logical continuation of these three stages, when the legal fixing of the concept takes place.

scholarly journals Problematic aspects of financial monitoring by specially designated subjects

2021 ◽  
pp. 9-12
Author(s):  
Serhii IVANYTSKYI
Keyword(s):  
Legal Regulation ◽  
Theoretical Research ◽  
Weapons Of Mass Destruction ◽  
Legal Person ◽  
Practical Implementation ◽  
Mass Destruction ◽  
Or Management ◽  
The Law ◽  
Financing Of Terrorism ◽  
Financial Monitoring

Introduction. The paper stated that in the new Law of Ukraine “On preventing and countering the legalization (laundering) of proceeds from crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction”, the domestic legislator used a number of general formulations with a broad and vague content, which may complicate its practical implementation and necessitates the theoretical research of these issues within the framework of this paper. The purpose of the paper is to analyze the state of legal regulation of the implementation by certain specially defined subjects of primary financial monitoring of obligations to prevent and counteract the legalization (laundering) of proceeds from crime, the financing of terrorism and the proliferation of weapons of mass destruction, as well as to formulate recommendations for making appropriate changes to the legislation. Results. In paragraph 1 of part 1 of art. 10 of the Law of Ukraine “On preventing and countering the legalization (laundering) of proceeds from crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction” does not disclose the content of the terminology turnover “creation, operation or management of legal persons”. Conclusion. In order to clarify the terminology in paragraph 1 of part 1 of article 10 of the Law of Ukraine “On preventing and countering the legalization (laundering) of proceeds from crime, the financing of terrorism and the financing of the proliferation of weapons of mass destruction”, it is advisable to amend it by adding after the words “other similar legal entities” the words “including, performing the functions of a director or secretary of a legal person, its trustee/owner/manager, nominee shareholder/owner/holder”.

scholarly journals VIRTUAL REALITY AND ETHICAL NEUTRALITY OF THE VIRTUAL SUBJECTS OF LAW

2017 ◽  
Vol 15 (2) ◽  
pp. 115 ◽  
Author(s):  
Dragan Mitrović
Keyword(s):  
Virtual Reality ◽  
Business Communication ◽  
Legal Person ◽  
Practical Reasons ◽  
Traditional Beliefs ◽  
Virtual Characters ◽  
The Third ◽  
Legal Nature ◽  
Technological Developments ◽  
The Law

The existence of legal reality implies the existence of the subjects of law as the creations of that reality. The law cannot even exist without its subjects. They are conditio sine qua non for the law. First, natural persons had become the subjects of law – although not all of them and not at the same time, and thereafter their creations - legal (moral) persons, also became the subjects of law. In both cases, it is about traditional virtual legal creations. However, as the information and technological developments could not have bypassed contemporary law, more and more frequently and intensively it is being thought about the third type of the subjects of law – virtual characters as the new subjects of law (law avatars). Today, this is not done out of curiosity, but for very practical reasons – i.e. for promoting business communication that is rapidly migrating to the area of computer virtual reality. Such a change requires reconsideration of traditional beliefs and theories about what a subject of law is. It also requires determining the possible legal nature of virtual characters, irrespective of whether it is about virtual natural or legal persons. When it comes to the explanation of their essence, it seems that at this moment the fiction theory is more acceptable than the reality theory, which might prevail sometime, as it had happened with the subjectivity of the legal person at some point in time in the 17th century.

scholarly journals LEI ANTICORRUPÇÃO: NECESSIDADE E APLICABILIDADE

Percurso ◽  
2019 ◽  
Vol 1 (28) ◽  
pp. 226
Author(s):  
Andreia Azevedo de Lima WADA
Keyword(s):  
Ethical Behavior ◽  
Growth And Development ◽  
Legal Person ◽  
Legal Entity ◽  
Illegal Acts ◽  
The Law

RESUMOO presente artigo tem como escopo a análise da Lei Anticorrupção, busca-se verificar a sua necessidade e aplicabilidade, bem como verificar algumas criticas com relação aos dispositivos constante na lei. Resulta necessário descrever brevemente o cenário de surgimento desta lei, e verificar a sua necessidade de aplicação, descrever algumas formas de prevenção da corrupção com a utilização de algumas práticas como a implantação de métodos como compliance, e dispor sobre algumas críticas que esta Lei sofreu. Utilizando-se a metodologia para o desenvolvimento o dedutivo, bibliográfico. A importância do estudo deriva do fato de que a prática de ilícitos por pessoa jurídica traz consigo diversas negativas de crescimento e desenvolvimento para uma nação, e para isso o combate a esta prática precisa ser legalmente reconhecido e aplicado, com isso a Lei Anticorrupção tem um papel fundamental para buscar a responsabilidade da pessoa jurídica e a tipologia dos atos ilícitos, para que se possam aplicar as devida sanções, almejando o comportamento ético e cumprimento dos seus deveres jurídicos.PALAVRAS-CHAVE: Lei Anticorrupção; Compliance; Corrupção nas Empresas. ABSTRACT The purpose of this article is to analyze the Anti-Corruption Law, to verify its necessity and applicability, as well as to verify some critics regarding the devices contained in the law. It is necessary to briefly describe the scenario of the emergence of this law, to verify its need for application, to describe some forms of prevention of corruption with the use of some practices such as the implementation of methods such as compliance, and to provide some criticisms that this Law suffered. Using the methodology for the development of the deductive, bibliographic. The importance of the study stems from the fact that the practice of illicit by a legal person brings with it several negatives of growth and development for a nation, and for that the fight against this practice needs to be legally recognized and applied, with that the AntiCorruption Law has a a fundamental role for seeking the responsibility of the legal entity and the typology of illegal acts, so that appropriate sanctions can be applied, aiming at ethical behavior and compliance with their legal duties. KEYWORDS: Anti-Corruption Law; Compliance; Corruption in Companies.

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