scholarly journals Principles of Regulation of Tax Relations in Romania

2018 ◽  
Vol 5 (4) ◽  
pp. 85-92
Author(s):  
L Nani
Keyword(s):  
Present Article ◽  
National Level ◽  
Constitutional Court ◽  
Distinctive Features ◽  
High Court ◽  
European Court ◽  
Tax Laws ◽  
Appeal Courts

The maintenance of a balance between the proper execution of a state’s functions and individual interests is secured by the principles of regulation of tax relations. Such principles are defined by the constitutions and the tax legislations of foreign countries. The modern interpretation of the principles of regulation of tax relations is revealed by the relevant jurisprudence. The present article addresses matters of interest for Russia of the application of principles of regulation of tax relations in Romania. Such regulation is based, particularly, on the principles of legality, certainty and specificity, as well as bona fide of the taxpayer. The principles of proportionality and effectiveness of the EU apply in addition to the national level of legal regulation. The guarantor of the observance of such principles is the court: the biggest part of decisions on tax disputes are in favour of the taxpayer. The article represents an attempt to systematize the distinctive features of the realization of the aforementioned principles in the context of the analysis of the relevant jurisprudence of national courts of Romania (the appeal courts, the High court of cassation and justice and the Constitutional court), as well as of the European Court of Justice and the European Court of Human Rights. The identified distinctive features relate to the following matters: compliance with the constitutionally stipulated procedure of enacting tax laws and elimination of contradictions between secondary legislation and tax laws, inadmissibility of the retroactivity of the law, application of legal methods of ascertaining the risk of taxpayers who are to be verified, as well as compliance with tax secrecy requirements. The article contains examples of jurisprudence in the matter of accountability of a state in civil procedure for the illegal appropriation of funds from the taxpayer in the practice of national courts and of the European Court of Justice.

scholarly journals La tutela judicial de los derechos fundamentales en el ámbito de aplicación nacional del derecho de la Unión Europea : recientes acotaciones del Tribunal de Justicia y del Tribunal ConstitucionalEspañol = The judicial protection of fundamental rights in the sphere of the national application of EU law : recent remarks by the Court of Justice and by the Spanish Constitutional Court

2013 ◽  
pp. 391
Author(s):  
Juan Ignacio Ugartemendia Eceizabarrena
Keyword(s):  
National Level ◽  
Fundamental Rights ◽  
National Standards ◽  
Constitutional Court ◽  
Eu Law ◽  
Court Of Justice ◽  
European Court ◽  
El Sistema ◽  
Judicial Protection ◽  
The Eu

Este artículo es un estudio relativo a la tutela judicial de los Derechos Fundamentales cuando se aplica Derecho de la Unión en el ámbito interno, y a cuáles son los principales problemas con los que se topa el Juez nacional que aplica el Derecho de la Unión al llevar a cabo dicha función protectora. El trabajo, dicho de forma más concreta, se centra en el examen de una serie de recientes y decisivas resoluciones jurisdiccionales, dictadas tanto por parte del Tribunal de Justicia de la Unión Europea como por parte del Tribunal Constitucional Español, que analizan problemas y señalan soluciones relativas a esas cuestiones, además de mostrar cuál es la evolución y el estado de la situación al respecto. Se trata de resoluciones que abordan cuestiones de fondo, como, por ejemplo: ¿hasta qué punto es posible utilizar estándares nacionales de protección de los Derechos Fundamentales en situaciones conectadas con el Derecho de la Unión o con su aplicación, en lugar de utilizar el sistema de protección de los Derechos Fundamentales de la Unión Europea? Y asimismo, resoluciones que atienden a cuestiones de dimensión más procesal como la de dirimir hasta qué punto tiene autonomía el Juez nacional a la hora de plantear una petición prejudicial (se entiende a la hora de tutelar derechos reconocidos por normas de la Unión) en relación a las normas procesales nacionales.This article deals with the judicial protection of fundamental rights when EU Law is applied at national level and the main problems national judges have to deal with when applying EU Law as protectors of rights. More precisely, the work is focused on the examination of some recent and decisive judicial decisions, both by the European Court of Justice and by the Spanish Constitutional Court which analyze the problems and address the solutions to those questions besides showing the evolution and current situation in that regard. They are decisions that deal with the merits as for example to which extent it might be possible to use national standards of protection of fundamental rights in situations connected to EU Law or to its application instead of using the system of protection of EU human rights. Likewise, they are decisions which handle with more procedural questions as for example to what extent national judges are autonomous to file a preliminary question (it is understood that when it comes time to protect rights acknowledged by the EU) relative to national procedural rules.

scholarly journals Institute of constitutional complaint: foreign practice, domestic experience and prospects

2020 ◽  
Vol 2 (2) ◽  
pp. 7-15
Author(s):  
Larysa Nalyvaiko ◽  
Olha Chepik-Tregubenko
Keyword(s):  
International Law ◽  
Parallel Implementation ◽  
Effective Means ◽  
National Level ◽  
Constitutional Court ◽  
European Court ◽  
Foreign Countries ◽  
Important Direction ◽  
Undue Burden ◽  
The Individual

The article deals with the problem of realization of the constitutional complaint in foreign countries and its peculiarities and further prospects in Ukraine. It is emphasised that the introduction of the constitutional complaint and the parallel implementation of the doctrine of amicable treatment of international law in the Constitutional Court will comprehensively promote the protection of citizens’ rights at national level and, as a result, can be an effective means of avoiding undue burden on the European Court of Human Rights. The most relevant directions for the constitutional complaint in Ukraine are identified: the intro-duction of a full constitutional complaint, but not a regulatory one which is in force today; inability to review the decision of the Court of Justice for a final judgement already enforced, etc. It is pointed out that the introduction of a normative model of constitutional complaint in Ukraine provoked a number of discussions regarding the full realization of the rights of the individual, but the situation in the state should be evaluated first and foremost. Various statistics on the constitutional complaint in Ukraine and in foreign countries are presented and analyzed. It is highlighted that given the complex political and economic situation in the coun-try and other factors, the implementation of the constitutional complaint institute should be moderate in nature and be gradual, elaborated and legally predicted by specialists. It is emphasised that the introduction of a complete model of constitutional complaint is an important direction of development of constitutional modernization in Ukraine which should move in parallel with political, social, economic reforms. With a view to the effective and transparent implementation of the constitutional complaint institute in Ukraine, the need for clarification of the provision of Article 78 on the grounds for issuing the interlocutory order, since the question remains as to what exactly should be referred to as the term “irre-versible consequences”; attention to the issue of meaningful filling of the concept of “public interest” (Part 2 of Article 77 of the Law of Ukraine “On the Constitutional Court of Ukraine”).

scholarly journals Decisões da Corte Europeia de Direitos Humanos como base para Revisão de Julgamentos de Tribunais Nacionais

2018 ◽  
Vol 12 (2) ◽  
Author(s):  
Lydia A. Тerekhova
Keyword(s):  
Human Rights ◽  
Public Relations ◽  
National Level ◽  
Scientific Work ◽  
Causal Link ◽  
Constitutional Court ◽  
National Courts ◽  
European Court ◽  
Scientific Results ◽  
Evolutionary Interpretation

DECISÕES DA CORTE EUROPEIA DE DIREITOS HUMANOS COMO BASE PARA REVISÃO DE JULGAMENTOS DE TRIBUNAIS NACIONAIS *  EUROPEAN COURT OF HUMAN RIGHTS JUDGEMENT AS A BASIS FOR REVIEW OF THE NATIONAL COURTS' JUDGEMENT  Lydia A. Тerekhova**  RESUMO: A autora considera o procedimento de execução das decisões da Corte Europeia de Direitos Humanos através da possibilidade de rever a decisão do tribunal russo sob novas circunstâncias. Como nova circunstância, o reconhecimento pelo Tribunal Europeu de Direitos Humanos da violação das cláusulas da Convenção a respeito da Proteção dos Direitos Humanos e das Liberdades Fundamentais é considerado um caso particular pelo tribunal, em conexão com a decisão sobre a qual o requerente solicitou à TEDH. O Tribunal Constitucional da Federação Russa acredita que os tribunais da Federação Russa são obrigados a solicitar ao Tribunal Constitucional sempre que ao rever um caso sobre novas circunstâncias, eles chegam à conclusão de que a questão da possibilidade de aplicar a lei relevante só pode acontecer depois de confirmar a sua conformidade com a Constituição da Federação Russa. PALAVRAS-CHAVE: Revisão de Atos Judiciais. Corte Europeia de Direitos Humanos. Supremacia Constituição da Federação Russa. Interpretação Evolutiva. Prática de Cooperação. Princípio da Subsidiariedade. ABSTRACT***: The purpose of the article – a critical analysis of the position of the Constitutional Court of the Russian Federation, the justification, through the analysis of the ECtHR practice and scientific work on execution of the ECtHR judgments, about the coordination of positions of national courts and the supranational body. The methodological basis for the study: general scientific methods (analysis, synthesis, comparison); private and academic (interpretation, comparative legal, formal-legal). Problems and basic scientific results: The issue of implementation of the Human Rights Court decisions at the national level occurs when the compensation is not enough to eliminate the revealed violations. Russian legislator opted for the situation of Human Rights by the European Court finding a violation of the provisions of the Protection of Human Rights and Fundamental Freedoms in the consideration by the court of a particular case, in connection with the decision by which the applicant applied to the ECtHR mechanism for review of the decision on the new circumstances. Supreme Court puts forward three conditions for the implementation of the revision of the judicial act on a national level, which should be available at the same time: 1) the continuous nature of the adverse effects; 2) the existence of violations of the Convention or gross procedural violations; 3) a causal link between the breach and the consequences. The author point out that the regulation of possible conflicts between the Convention and national legislation is based on cooperation (not confrontation) States and the European Court of Human Rights. Such practice of cooperation based on the principles of subsidiarity (addition to national rights protection system); evolutionary interpretation of the Convention (which implies flexibility, and accounting for changes in public relations); Judges dialogue and to develop advisory opinions. Consequently, the task of the Constitutional Court can not be default search options, on the contrary, its task – to determine exactly how, taking into account the differences in the legislation, the decision will be enforced. Failure, as well as the improper execution of judgments of the ECtHR may involve the establishment of a new violation of the provisions of the Convention and sanctions against violators. KEYWORDS: Review of Effectual Judgments. European Court of Human Rights. Supremacy of RF Constitution. Evolutionary Interpretation. Cooperation Practices. Principle of Subsidiarity.* Artigo originalmente pulicado em língua russa, sob o título Постановление Европейского Суда по Правам Человека как Основание для Пересмотра Решения Национального Суда, no periódico Правоприменение (Direito Aplicado), v. 1, n. 1, 2017, p. 173-183. Agradecemos a editora da Universidade Estatal Dostoevsky de Omsk, Rússia, pela autorização e suporte na publicação desta edição em português. Tradução de Olga Alyokhina Alves e revisão de Fernando César Costa Xavier, professor adjunto do Instituto de Ciências Jurídias da Universidade Federal de Roraima (UFRR). ** Doutora em Direito. Docente e Chefe do Departamento de Direito Processual Civil e Arbitral da Universidade Estatal Dostoevsky de Omsk, Rússia.  *** Esse é o abstract do artigo original; conforme se vê, mais abrangente do que o resumo na língua máter, provavelmente buscando a autora com isso ser mais didática e específica para os eventuais leitores estrangeiros. Optou-se por se manter esse abstract ampliado feito pela própria autora (N. do R.).

scholarly journals THE QUESTION OF EXCLUDING EVIDENCE OBTAINED IN CRIMINAL PROCEEDINGS AS A RESULT OF ENFORCING NATIONAL SECURITY WARRANTS BY THE ROMANIAN INTELLIGENCE SERVICE (SRI)

2021 ◽  
Vol 14(63) (1) ◽  
pp. 167-174
Author(s):  
Constantin Ioan Gliga ◽  
Keyword(s):  
National Security ◽  
National Level ◽  
Criminal Prosecution ◽  
Constitutional Court ◽  
Criminal Proceedings ◽  
High Court ◽  
Intelligence Services ◽  
Intelligence Service

Starting with 2016, the Constitutional Court of Romania issued a series of decisions whereby it repeatedly established that the interference of intelligence services in a criminal prosecution is not allowed, so that the evidence obtained with the help of these structures cannot be used in criminal proceedings, being affected by absolute nullity. This article summarizes the most relevant decisions of the constitutional court in this matter, as well as the recent practice of the High Court of Cassation and Justice, which we hope will signal other courts to ensure unitary jurisprudence at the national level.

scholarly journals The established obligation for the ordinary courts to interpret the law in the light of the interpretation provided to the Convention by the Constitutional Court of Romania

2016 ◽  
pp. 65-74
Author(s):  
MIHAELA MAZILU-BABEL
Keyword(s):  
Human Rights ◽  
National Level ◽  
European Convention ◽  
Constitutional Court ◽  
High Court ◽  
Unique Interpretation ◽  
The Law

In the last years the Constitutional Court of Romania was asked to rule on the constitutionality of the erga omnes obligatory interpretations provided by the High Court of Cassation and Justice. Through such constitutionality review, the Constitutional Court manages to impose its own interpretation of the European Convention on Human Rights on all national ordinary courts whenever such courts are to ensure that the European Convention of Human Rights is observed and respected in a pending case. This paper sumarises a couple of such rulings, pointing out that through such constitutionality review rulings, the Constitutional Court of Romania has also established that it has the competence to impose, at the national level, the unique interpretation that can be given to a norm whenever that unique interpretation was already imposed by the High Court of Cassation and Justice.

CIVIL AND LEGAL LIABILITY OF JUDGES

2017 ◽  
Author(s):  
Yaroslav Skoromnyy ◽  
Keyword(s):  
Human Rights ◽  
Pension System ◽  
Legal Liability ◽  
Judicial System ◽  
Constitutional Court ◽  
Model Code ◽  
European Court ◽  
The Status ◽  
The Law ◽  
The Right

The article presents the conceptual foundations of bringing judges to civil and legal liability. It was found that the civil and legal liability of judges is one of the types of legal liability of judges. It is determined that the legislation of Ukraine provides for a clearly delineated list of the main cases (grounds) for which the state is liable for damages for damage caused to a legal entity and an individual by illegal actions of a judge as a result of the administration of justice. It has been proved that bringing judges to civil and legal liability, in particular on the basis of the right of recourse, provides for the payment of just compensation in accordance with the decision of the European Court of Human Rights. It was established that the bringing of judges to civil and legal liability in Ukraine is regulated by such legislative documents as the Constitution of Ukraine, the Civil Code of Ukraine, the Explanatory Note to the European Charter on the Status of Judges (Model Code), the Law of Ukraine «On the Judicial System and the Status of Judges», the Law of Ukraine «On the procedure for compensation for harm caused to a citizen by illegal actions of bodies carrying out operational-search activities, pre-trial investigation bodies, prosecutors and courts», Decision of the Constitutional Court of Ukraine in the case on the constitutional submission of the Supreme Court of Ukraine regarding the compliance of the Constitution of Ukraine (constitutionality) of certain provisions of Article 2, paragraph two of clause II «Final and transitional provisions» of the Law of Ukraine «On measures to legislatively ensure the reform of the pension system», Article 138 of the Law of Ukraine «On the judicial system and the status of judges» (the case on changes in the conditions for the payment of pensions and monthly living known salaries of judges lagging behind in these), the Law of Ukraine «On the implementation of decisions and the application of the practice of the European Court of Human Rights».

Constitutional Pluralism and Transnational Justice

2018 ◽  
Author(s):  
Alec Stone Sweet ◽  
Clare Ryan
Keyword(s):  
National Level ◽  
Legal Order ◽  
Rights Protection ◽  
National Courts ◽  
European Court ◽  
Transnational Justice ◽  
Multi Level ◽  
Constitutional Pluralism ◽  
Combined Impact ◽  
Proportionality Principle

In Europe, a cosmopolitan legal order was instantiated through the combined impact of Protocol no. 11 of the ECHR (1998), and the incorporation of the Convention into national legal systems. As a result, two processes—(i) the evolution of constitutional pluralism at the national level; and (ii) the development of rights protection at the transnational level—became causally connected to one another. The first undermined traditional models of domestic orders wherein the notions of constitutional unity and centralized sovereignty reinforced one another. The second process created a multi-level legal system whose effectiveness depends on the extent to which the European Court is able to induce and sustain the cooperation of national courts and officials. The constitutionalization of the proportionality principle, at both the domestic and transnational levels, provided a doctrinal interface for inter-jurisdictional dialogue, and the collective enforcement of the UPR.

A Constitutional Court for Europe?

2004 ◽  
Vol 6 ◽  
pp. 1-34
Author(s):  
Anthony Arnull
Keyword(s):  
European Union ◽  
European Court Of Justice ◽  
European Council ◽  
Constitutional Court ◽  
The European Union ◽  
Constitutional Order ◽  
Court Of Justice ◽  
European Court ◽  
The Future ◽  
Draft Constitution

The purpose of this article is to consider the effect of the draft Treaty establishing a Constitution for Europe on the European Court of Justice (ECJ). At the time of writing, the future of the draft Constitution is somewhat uncertain. Having been finalised by the Convention on the Future of Europe in the summer of 2003 and submitted to the then President of the European Council, it formed the basis for discussion at an intergovernmental conference (IGC) which opened in October 2003. Hopes that the text might be finalised by the end of the year were dashed when a meeting of the IGC in Brussels in December 2003 ended prematurely amid disagreement over the weighting of votes in the Council. However, it seems likely that a treaty equipping the European Union with a Constitution based on the Convention’s draft will in due course be adopted and that the provisions of the draft dealing with the ECJ will not be changed significantly. Even if either assumption proves misplaced, those provisions will remain of interest as reflecting one view of the position the ECJ might occupy in a constitutional order of the Union.

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