scholarly journals A PLEA OF DOUBLE JEOPARDY BY ACCUSED EMPLOYERS: ARE THERE LIMITS?

Obiter ◽  
2021 ◽  
Vol 42 (2) ◽  
Author(s):  
Fareed Moosa
Keyword(s):  
Common Law ◽  
Fair Trial ◽  
Double Jeopardy ◽  
Criminal Proceedings ◽  
Technology Investment ◽  
Legitimate Interest ◽  
Procedural Rule ◽  
The Republic ◽  
The One ◽  
Tax Court

The rule against double jeopardy entails that, generally, a person cannot be charged more than once for the same, or substantially the same, offence or misconduct in respect of which he or she has been convicted or acquitted. Under the Constitution of the Republic of South Africa, 1996, this rule is part of an accused’s right to a fair trial. This article shows that every employer prosecuted for allegedly not complying with either employees’ tax obligations in the Fourth Schedule of the Income Tax Act 58 of 1962, or for an offence at common law, is entitled to raise the procedural defence of double jeopardy. This article argues that the recent judgment in Grayston Technology Investment (Pty) Ltd v S is authority for the proposition that, in any such prosecution, an accused employer may invoke double jeopardy, even if the prior punishment or acquittal stems from non-criminal proceedings under the Tax Administration Act 28 of 2011 before the Tax Court or the Tax Board. A key hypothesis of this article is the argument that double jeopardy ought not to be applied as an inflexible procedural rule in every instance. This is because such an approach would lead to the undesirable result of undermining the Legislature’s objective in catering for criminal and civil sanctions in respect of certain violations of fiscal legislation. No hard-and-fast rules can be laid down in advance as to when double jeopardy may be successfully invoked. Each case needs to be decided on its own facts. It is contended that when a court decides whether to uphold a double-jeopardy defence, it must strike an equitable balance between, on the one hand, the accused employer’s fundamental right to a fair trial and, on the other, society’s legitimate interest in ensuring that taxpayers comply with their tax obligations on pain of adequate punishment for non-compliance.

COMPORTAMENTOS IMPOSTOS AO GáŠNERO: representações da submissão feminina no Rio Grande do Sul na República Velha

2017 ◽  
Vol 14 (23) ◽  
pp. 1-26 ◽  
Author(s):  
DANIEL LUCIANO GEVEHR ◽  
SALETE RODRIGUES
Keyword(s):  
Rio Grande ◽  
Rio Grande Do Sul ◽  
Way Of Life ◽  
Criminal Proceedings ◽  
Las Mujeres ◽  
The Republic ◽  
Old Republic ◽  
The One ◽  
And Behavior ◽  
Siglo Xx

 O estudo discute o modo de vida e o comportamento impostos pela sociedade sul-rio-grandense á s mulheres, durante a República Velha. Para tanto, analisamos as representações construá­das e difundidas sobre a condição de submissão dessa mulher no á¢mbito de um dos municá­pios mais importantes do estado no iná­cio da República, que é São Leopoldo. Observa-se, nesse caso, a presença de caracterá­sticas de uma sociedade marcada pelo domá­nio masculino e pelas ideias positivistas. Através dos processos-crime, apresentados por mulheres em São Leopoldo, no iná­cio do século XX, acompanhamos as condições nas quais se deram as primeiras reações dessas mulheres, contrárias á  sua condição de submissão, bem como a difusão de determinadas representações construá­das sobre o feminino, por parte da elite e das autoridades locais.Palavras-chave: Mulheres. Representação. Rio Grande do Sul.IMPOSED BEHAVIORS TO GENDERS:   representations of female submission in Rio Grande do Sul in the Old RepublicAbstract: The study discusses the way of life and behavior imposed by society of Rio Grande do Sul to women, During the Old Republic. Therefore, we analyze the constructed and disseminated representations about the condition of submission of these woman on scope of the one of the most important cities of the state at the begining of the republic, which is São Leopoldo It is observed in this case the presence of characteristics of a society marked by the male domain and for the positivist ideas. Through the criminal proceedings presented by women in São Leopoldo at the begining of 20th century, we observed the conditions in which they gave the first reactions of these women, contrary to the condition of submission, and the dissemination of certain constructed representations about the female, by the elite and local authorities.Keywords: Women. Representation. Rio Grande do Sul.COMPORTAMIENTOS IMPUSESTOS AL GÉNERO:  representaciones de la sumisión femenina en Rio Grande do Sul en la República Vieja    Resumen: El estudio discute el modo de vida y el comportamiento impuestos por la sociedad sur-rá­o-grandense a las mujeres, durante la República Vieja. Para ello, analizamos las representaciones construidas y difundidas sobre la condición y sumisión de esta mujer en el marco de una de las ciudades más importantes del estado a principios de la República, que es São Leopoldo. Se observa, en este caso, la presencia de caracterá­sticas de una sociedad marcada por el dominio masculino y por las ideas positivistas. A través de los procesos-crimen, presentados por mujeres en São Leopoldo, a principios del siglo XX, acompañamos las condiciones en las cuales se dieron las primeras reacciones de esas mujeres, contrarias a su condición de sumisión, asá­ como la difusión de determinadas representaciones construidas sobre el femenino, por parte de la élite y de las autoridades locales.Palabras clave: Mujeres. Representación. Rio Grande do Sul.

scholarly journals The right of the defense to request an explanation of the accusation during the criminal investigation phase

2021 ◽  
pp. 7-14
Author(s):  
Tatiana Vizdoaga ◽  
◽  
Adriana Esanu ◽  
Keyword(s):  
Fair Trial ◽  
European Convention ◽  
Criminal Investigation ◽  
Criminal Proceedings ◽  
Republic Of Moldova ◽  
European Court ◽  
The Right To Know ◽  
Protection Of Human Rights ◽  
The Republic ◽  
The Right

Pursuant to Article 66 paragraph (2) point 1) of the Code of Criminal Procedure, the accused has the right to know for what deed he is accused […], i.e. to be informed on the nature and cause of the accusation brought against him. If the person is not properly informed about the accusation, he is deprived of the right to ensure the possibility of preparing and exercising his defense, being seriously affected by the principles of a fair trial, guaranteed by Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms. Although the principle governing the exercise of rights by the accused in criminal proceedings guarantees the use of any means and procedures of defense, except those expressly prohibited by law, some prosecutors are reluctant to defenders’ requests to explain the accusation in criminal proceedings, context in which, in most cases, either declares them inadmissible or considers them unfounded. Such an approach does not reconcile the right to a fair trial; or, the clarity of what is set out in the indictment is also linked to the right of the accused to defend himself – as an indispensable element of the protection of the person against arbitrariness. Therefore, in this study, the authors will come up with pertinent arguments to annihilate the vicious practice of prosecutors to disregard the importance of predictability of the accusation in order to ensure the right to defense, as well as avoiding the conviction of the Republic of Moldova by the European Court for European Convention.

4. Character

2018 ◽  
Author(s):  
Maureen Spencer ◽  
John Spencer
Keyword(s):  
Criminal Justice ◽  
Legal System ◽  
Common Law ◽  
Fair Trial ◽  
Criminal Proceedings ◽  
Exclusionary Rule ◽  
Questions And Answers ◽  
The Common ◽  
Flow Charts ◽  
Complex Question

The Concentrate Questions and Answers series offers the best preparation for tackling exam questions. Each book includes typical questions, bullet-pointed answer plans and suggested answers, author commentary and diagrams and flow charts. This chapter concerns a complex question in criminal evidence: situations where defendants may adduce evidence of good character to suggest lack of guilt and support credibility, and those where prosecution counsel or counsel for the co-defendant may cross-examine them on previous ‘reprehensible’ behaviour. The exclusionary rule was fundamental to the English legal system and founded on the principle that the defendant should have a fair trial. The Criminal Justice Act (CJA) 2003 made comprehensive changes to the rules of admissibility of evidence of bad character of the defendant and witnesses providing that ‘the common law rules governing the admissibility of evidence of bad character in criminal proceedings are abolished’. There is now a presumption of admissibility of that evidence.

Disclosure

2019 ◽  
Author(s):  
John Sprack ◽  
Michael Engelhardt–Sprack
Keyword(s):  
Common Law ◽  
Fair Trial ◽  
Criminal Trial ◽  
The Other ◽  
Crucial Feature ◽  
Other Hand ◽  
Specialist Services ◽  
Forensic Scientists ◽  
The One ◽  
The Individual

One crucial feature of the criminal trial in England and Wales has always been the duty of the prosecution to disclose the evidence which is at its disposal to the defence. The rationale for this duty is the disparity of resources between the Crown on the one hand (with its access to the investigative facilities of the police and specialist services such as those of forensic scientists), and the individual accused of an offence on the other hand. In an effort to ensure a fair trial for the accused, and to achieve ‘equality of arms’ as far as possible between the Crown and the accused, there developed a common-law duty owed by the prosecution to the defence. This duty had two aspects:

4. Character of defendant

2016 ◽  
Author(s):  
Maureen Spencer ◽  
John Spencer
Keyword(s):  
Criminal Justice ◽  
Legal System ◽  
Common Law ◽  
Fair Trial ◽  
Criminal Proceedings ◽  
Exclusionary Rule ◽  
Questions And Answers ◽  
The Common ◽  
Flow Charts ◽  
Complex Question

The Concentrate Questions and Answers series offers the best preparation for tackling exam questions. Each book includes typical questions, bullet-pointed answer plans and suggested answers, author commentary and diagrams and flow charts. This chapter concerns a complex question in criminal evidence: situations where defendants may adduce evidence of good character to suggest lack of guilt and support credibility, and those where prosecution counsel or counsel for the co-defendant may cross-examine them on previous ‘reprehensible’ behaviour. The exclusionary rule was fundamental to the English legal system and founded on the principle that the defendant should have a fair trial. The Criminal Justice Act (CJA) 2003 made comprehensive changes to the rules of admissibility of evidence of bad character of the defendant and witnesses providing that ‘the common law rules governing the admissibility of evidence of bad character in criminal proceedings are abolished’. There is now a presumption of admissibility of that evidence.

scholarly journals SOME PROBLEMS OF ENSURING THE PROTECTION OF ATTORNEY-CLIENT PRIVILEGE IN THE CRIMINAL PROCESS OF RUSSIA AND BELARUS

2018 ◽  
pp. 41-43
Author(s):  
E.V. Ezhova
Keyword(s):  
Russian Federation ◽  
The Other ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
Legal Regime ◽  
Criminal Procedure Law ◽  
The Russian Federation ◽  
The Republic ◽  
The One ◽  
The Right

The article deals with the basic guarantees of protection of attorney-client confidentiality in criminal proceedings. A comparative analysis of the legislative norms of the Russian Federation and the Republic of Belarus regulating the legal regime of attorney-client confidentiality is carried out. The article presents the legal positions of the constitutional Court of the Russian Federation on the issue under consideration, which contributed to the amendments to the criminal procedure law of Russia aimed at providing additional guarantees for the protection of attorney-client confidentiality. The author concludes that the practice of application of the rules containing guarantees of protection of attorney-client confidentiality testifies, on the one hand, to the need to strengthen the protection of citizens' rights to ensure the confidentiality of information provided to the lawyer, and, on the other hand, to the importance of preventing abuse of the right to protection by lawyers and their clients

Recommendations of The Ombudsman’s Dilemma: Between Law Enforcement Officials and Protection of Credibility

2018 ◽  
Vol 2 ◽  
pp. 1-12
Author(s):  
Dyah Adriantini Sintha Dewi
Keyword(s):  
Law Enforcement ◽  
Public Service ◽  
Public Services ◽  
Point Of View ◽  
Law Enforcement Officials ◽  
Muslim Majority ◽  
The Republic ◽  
The Government ◽  
The One ◽  
Oversight Body

The Ombudsman as an external oversight body for official performance, in Fikih Siyasah (constitutionality in Islam) is included in the supervision stipulated in legislation (al-musahabah al-qomariyah). Supervision is done so that public service delivery to the community is in accordance with the rights of the community. This is done because in carrying out its duties, officials are very likely to conduct mal administration, which is bad public services that cause harm to the community. The Ombudsman is an institution authorized to resolve the mal administration issue, in which one of its products is by issuing a recommendation. Although Law No. 37 of 2018 on the Ombudsman of the Republic of Indonesia states that the recommendation is mandatory, theombudsman's recommendations have not been implemented. This is due to differences in point of view, ie on the one hand in the context of law enforcement, but on the other hand the implementation of the recommendation is considered as a means of opening the disgrace of officials. Recommendations are the last alternative of Ombudsman's efforts to resolve the mal administration case, given that a win-win solution is the goal, then mediation becomes the main effort. This is in accordance with the condition of the Muslim majority of Indonesian nation and prioritizes deliberation in resolving dispute. Therefore, it is necessary to educate the community and officials related to the implementation of the Ombudsman's recommendations in order to provide good public services for the community, which is the obligation of the government.

The interaction of higher education system with the labor market: A study of the labor market in the regions of the Volga Federal District

2020 ◽  
Vol 26 (2) ◽  
pp. 456-480
Author(s):  
R.B. Galeeva
Keyword(s):  
Higher Education ◽  
Labor Market ◽  
Education System ◽  
Federal District ◽  
Highly Qualified ◽  
Expert Survey ◽  
Higher Education System ◽  
Qualified Personnel ◽  
The Republic ◽  
The One

Subject .This article discusses the need to bring into line with the future activities of specialists the content of their preparation, the formation of a system model of higher education, which takes into account today's and prospective requirements of the labor market. Objectives. The article aims to research the labor market in four regions of the Volga Federal District of the Russian Federation: the Republic of Tatarstan, Mari El Republic, Chuvash Republic, and the Ulyanovsk oblast, as well as discuss problems and prospects of interaction of universities with enterprises and organizations of these regions. Methods. For the study, I used the methods of logical and statistical analyses, and in-depth expert survey. Results. The article analyzes the state of regional labor markets, presents the results of the expert survey of labor market representatives and heads of the regional education system, and it defines possible ways of harmonizing the interaction of universities with the labor market. Conclusions. The article notes that although the number of employed with higher education is growing, at the same time there is a shortage of highly qualified personnel in certain professions, on the one hand, and unskilled workers, on the other. Also, the article says that the universities do not prepare the necessary for the regions specialists in a number of professions or they provide a set of competencies different from the requirements of the labor market, so it is necessary to form and develop effective directions of cooperation between educational institutions and employers.

Konstytucyjne zasady postępowania karnego na tle orzecznictwa Polskiego Trybunału Konstytucyjnego

2017 ◽  
pp. 67-86
Author(s):  
Arkadiusz Krajewski
Keyword(s):  
Civil Rights ◽  
Social Factor ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
Legal Norms ◽  
Constitutional Tribunal ◽  
The Republic ◽  
Humanitarian Principle ◽  
The Right ◽  
Social Importance

The Constitutional Tribunal is defined as the Polish constitutional court and at the same time the judicial authority. It was created at the turn of 1982. Not long after that it began its jurisprudence; more precisely it was in 1986. Describing its basic tasks, it is pointed out that judicial review of so-called constitutional law deserves a closer look. This is particularly true about controlling the compliance of lower legal norms with higher legal norms. Here attention is drawn towards the connection of the Constitution with some international agreements, ie. the court of law. The purpose of the paper below was to analyze the constitutional principles of criminal proceedings in the context of the case law of the Polish Constitutional Court. At the beginning the concept, the division and the role of the constitutional rules of criminal procedure were presented. In this section, it was emphasized that all the rules of the criminal process are considered superior norms of a very significant social importance. Then the principle of objectivity, which is reflected in the Constitution of the Republic, was described. A following aspect was the discussion of the principle of the presumption of innocence and the principle of in dubio pro reo. It has been emphasized that the essence of the principle is that the person who was brought before the court is treated as innocent until a lawful judgment is pronounced against the defendant. The author also pointed out the principle of the right to defense. According to this rule, the defendant has the right to defend themselves in the process and to use the help of a defender. Another described principle is so-called rule of publicity. It concerns the fact that information about criminal proceedings should be accessible to the public. Then it was pointed to the principle of the right to the trial and the independence of the judiciary. The first one is reflected in national law and acts of international rank. The second shows that the independence of the judiciary is determined by the proper exercise of the profession of judge and becomes a guarantee of freedom and civil rights. The humanitarian principle and the principle of participation of the social factor in the penal process are shown in the final section. At the end of the paper a summary and conclusions were presented.

The Normalization of Sino-French Diplomatic Relations in 1964 and the Formation of the “One-China” Principle: Negotiations over Breaking French Diplomatic Relations with the Republic of China Government and the Recognition of the People’s Republic of China as the Sole Legitimate Government

2012 ◽  
Vol 8 (1) ◽  
pp. 252-271
Author(s):  
Madoka Fukuda
Keyword(s):  
The United States ◽  
People’S Republic Of China ◽  
Diplomatic Relations ◽  
People's Republic Of China ◽  
African Countries ◽  
Republic Of China ◽  
The Republic Of China ◽  
The Republic ◽  
The Government ◽  
The One

AbstractThis article examines the substance and modification of the “One-China” principle, which the government of the People’s Republic of China (PRC) pursued in the mid 1960s. Under this principle, a country wishing to establish diplomatic relations with the PRC was required first to break off such relations with the Republic of China (ROC). In 1964 the PRC established diplomatic relations with France. This was its first ambassadorial exchange with a Western government. The PRC, in the negotiations over the establishment of diplomatic relations, attempted to achieve some consensus with France on the matter of “One-China”. The PRC, nevertheless, had to abandon these attempts, even though it demanded fewer conditions of France than of the United States (USA), Japan and other Western countries in the 1970s. The PRC had demanded adherence to the “One-China” principle since 1949. France, however, refused to accept this condition. Nevertheless, the PRC established diplomatic relations with France before the latter broke off relations with the ROC. Subsequently, the PRC abandoned the same condition in negotiations with the African governments of the Republic of Congo, Central Africa, Dahomey and Mauritania. After the negotiations with France, the PRC began to insist that the joint communiqué on the establishment of diplomatic relations should clearly state that “the Government of the People’s Republic of China is the sole legal government of China”. However, France refused to insert these words into the communiqué. Afterwards, the PRC nevertheless insisted on putting such a statement into the joint communiqués or exchanges of notes on the establishment of diplomatic relations with the African countries mentioned above. This was done in order to set precedents for making countries accede to the “One-China” principle. The “One-China” principle was, thus, gradually formed in the process of the negotiation and bargaining between the PRC and other governments.

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