scholarly journals Protection of Taxpayer`s Rights in Case of Seizure within the Framework of a Tax Procedure

2021 ◽  
Vol 1 ◽  
pp. 9-13
Author(s):  
Anna M. Krokhina ◽  

The article describes some of the existing issues regarding the production of seizures, which are not regulated by the current legislation quite clearly. Each individual issue is illustrated by judicial practice, and possible solutions are proposed. The main goal is to draw attention to ways of protecting the rights of a taxpayer in the course of seizure and further appeal in court.

1970 ◽  
Vol 1 (2) ◽  
pp. 34-36
Author(s):  
Mehedi Imam

In Bangladesh, demand for judicial independence in practice has been a much debated issue and the demand is fulfilled but expectation of people is not only limited to have an independent judiciary but to have an impartial system and cadre of people, which will administer justice rationally being free from fear or force. The independence of judiciary and the impartial judicial practice are related concepts, one cannot sustain without the other and here existence as well as the need of practicing impartiality is well recognized. But the art of practicing impartiality does not develop overnight as it’s related to development of one’s attitude. It takes a considerable time resulting from understanding, appreciating and acknowledging the moral values, ethics and professional responsibility. The judiciary includes Judges, Advocates mostly who are expected to demonstrate a high level of moral values and impartiality towards people seeking justice and ‘rule of law’. This is true that bench officers and clerks are also part of the process to ensure rule of law with same level of participation by the law enforcing agencies such as police. However the paper includes only those who either join judiciary as Judge/Magistrate or Advocate to explore level and extent of ethical knowledge they receive being key role players of the system. DOI: http://dx.doi.org/10.3329/bioethics.v1i2.9628 Bangladesh Journal of Bioethics 2010; 1(2): 34-36


2020 ◽  
Vol 10 (5) ◽  
pp. 83-100
Author(s):  
V.G. GOLUBTSOV

The author refers to the practice of enforcing the rules of subjective integrity. Subjective integrity is seen as a special construct reflecting the circumstances of apologetic ignorance in the structure of objective integrity. According to the author, the facts of apologetic ignorance should be distinguished from situations of simple ignorance, which do not need to be legally assessed by the court, and unlike situations of apologetic ignorance, are included in the debt provided for by law. The article groups the cases of subjective integrity mentioned by the legislator and analyses their application as unrelated to imputed knowledge. The practice of the courts with regard to obtaining, examining and evaluating evidence of subjective impossibility to recognize facts by an unknown person acting without real consideration of these circumstances is investigated. Proposals are made to change judicial practice in order to take into account the achievements of domestic civilistics and to eliminate problems caused by disregard of subjective integrity in certain categories of court cases.


2019 ◽  
Author(s):  
Ol'ga Kolesnichenko

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia


2018 ◽  
Vol 2018/2 ◽  
pp. 31-53

DESIGNATION OF JUDICIAL DOCUMENTS IN THE THIRD STATUTE OF LITHUANIA AND THE ATTRIBUTES OF THEIR EVOLUTION ADAM STANKEVIČ The author of the article analyses the designation of documents drawn up and issued by the court, their conception, field of application, and place in the court procedure as presented in the Third Statute of Lithuania (TSL). In addition, an attempt is made to exhibit the changes that such documents and their designations underwent in later centuries (until the end of the 18th c.) by means of the example of the Lithuanian Tribunal. The research revealed that documents which in the sources from different periods were referred to by the same name meant different things or were simultaneously attributed several meanings. In the 17th-18th century, only part of the terms featured in the Third Statute of Lithuania were used in the judicial practice of the Lithuanian Tribunal, and with time some of them were replaced with other terms. Several terms denoting summonses (pozew, mandat, zakaz) can be identified in the TSL, and all of them were in use until the very end of the 18th century. However, a single term – dekret / decretum – was used to designate the judgement (actually, for some time there was a differentiation between the court judgement and its procedural summary, but later the generalized term for the judgement prevailed). A number of documents in the TSL are referred to as the “open letter”, however, later some of them acquired specialised names (e.g. the power of attorney). With time, there were certain changes in the context in which some of the terms were used (e.g. the term “cedule” which in the 18th century was already consistently used exceptionally in a particular situation, namely when a litigant refused to obey the order of the court and informed in writing a judicial officer of such refusal) or the terms themselves underwent certain changes (in the 18th century the term membran was substituted with the term blankiet). Part of the judicial documents mentioned in the TSL disappeared in the long run or there was a certain decrease in their significance (this is true of the reminder and adjournment documents as well as glejt (protection letter)). The examples above suggest that the Lithuanian Tribunal would sometimes issue reminders and guarantee documents, though legal acts did not explicitly provide for that. The TSL offered a number of terms hardly related with the investigation of a case, therefore in the early 18th century, with the improvement of judicial procedures, they underwent rapid changes. The procedure of the implementation of a court ruling, which underwent significant changes, is accountable for the introduction of new terms, for example, with time several terms pertaining to the notification of the litigants were used simultaneously (obwieszczenie, innotescencyja, list tradycyjny). Most probably due to the unification processes observed in the Polish-Lithuanian Commonwealth in the 18th century, a number of Latin origin terms were introduced in the judicial practice of the GDL, e.g. cytacyja, decyzyja, innotestencyja, plenipotencyja, obdukcyja, wizyja, inkwizycyja, weryfikacyja, kalkulacyja, tradycyja (all of them had been used in Poland but were not featured in the TSL).


Author(s):  
Elizaveta Pavlik ◽  
Elena Ketenchieva

This article provides a classification and characteristics of persons convicted for crimes in the field of narcotic drugs and psychotropic substances illicit trafficking. The article deals with the statistics in this sphere over the past five years. Based on the collected empirical evidence the authors analyzed the qualitative indicators of convicted drug offenders. The examination of statistical data from investigative and judicial practice on crimes in the field of narcotic drugs and psychotropic substances illicit trafficking made it possible to sketch a criminal profile of a person sentenced to imprisonment: a citizen of the Russian Federation, a male between 18 to 39 years, having a secondary general or vocational education. Moreover, the personality of a convicted person is characterized by his internal criteria deformation devaluing the norms and rules that express and consolidate public interests. The authors also conducted a comparative analysis of offenders convicted both in the Russian Federation and in such federal subjects as Saint-Petersburg and Leningrad region. The choice of St. Petersburg as one of the objects of this research is justified by the fact that it has been among the leaders of the regions with the largest number of recorded drug-related crimes for several years.


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