scholarly journals Instytucja udzielania ulg w spłacie zobowiązań z tytułu należności wynikających ze zwrotu środków europejskich

Prawo ◽  
2017 ◽  
Vol 322 ◽  
pp. 89-100
Author(s):  
Anna Solner

The institution of granting tax relief in the repayment of obligation resulting from the European funds refundThe purpose of this article is to indicate principles of granting tax relief in the repayment of obli­gations resulting from the European funds refund based on the administrative resolution given by the administrative body in cases when European funds disbursed as part of operational programmes were used contrary to its intended purpose, with violating procedures, charged undue or in the ex­cess height. The article distinguishes three types of tax relief: redemption in one piece or in part, postponing the repayment and spreading in instalments. It determines detailed principles of granting tax break for beneficiaries of not drivers of the business activity as well as for entrepreneurs, granted at the request of the beneficiary, as well as ex officio. The article is defining premises of granting these concessions i.e. the important interest of the taxpayer or the public interest. It is clarifying the principles of basing the administrative resolution on the administrative recognition and in case of entrepreneurs with reference to tax relieves constituting the state aid. The institution of granting concessions in the repayment is the exception from the principle of the universality and the equality of regulating these obligations. Irrespective of the entity initiating proceedings, relief can be granted only where justified, within the limits closely defined by the law. Granting it constitutes privilege of the beneficiary more than a rule.

2018 ◽  
Vol 1 (1) ◽  
pp. 1859
Author(s):  
Yoki Kurniawan ◽  
Hanafi Tanawijaya

Notary is a position or ordinary we call as general officials appointed by the State and work to serve the public interest. Not only that, a notary also in carrying out its duties and authority must comply fully with the prevailing laws and regulations in Indonesia. Each position certainly has an ethics in the profession which is called a code of ethics, as well as a notary who has a code of ethics in his profession. But out there masi no notaries who violate the code of ethics as mentioned in the law, In accordance with the title of the author of the adopted method of research used is the normative research method supported by interviews that are expected to help answer the problems of this study. The authors conducted interviews with the supervisory board, notaries, and legal experts. In this case the notary has been declared guilty by the Regional Supervisory Board (MPD) and will proceed the case to the level of sanction by the Regional Supervisory Board (MPW) and after receiving the sanction it will proceed to the next level of Central Assembly (MPP) to be sanctioned which has been granted by the level of the Regional Supervisory Board (MPW).


2020 ◽  
Vol 3 (XX) ◽  
pp. 223-233
Author(s):  
Przemysław Niemczuk

The article aims to explore the concept of territorial autonomy. The research assumption is that public interest is one of the fundamental determinants of territorial autonomy. Territorial autonomy has not been defined by law. It is a general and relative term, and thus difficult to define (if such an enterprise is possible at all). However, one thing is certain - the idea behind this term determines the law regulating the organizational and territorial form of the state, i.e. the distribution of power between the centre and the territory. Further attempts to specify territorial autonomy are met with serious difficulties. Therefore, it is crucial to look at it through the prism of public interest. The term public interest has a relative meaning, because it depends on the constantly changing social conditions. This variability is, among others, a result of the territorial context. The national interest and the territorial interest will be defined in different ways. It seems, therefore, that in order to explicate the notion territorial autonomy, one should refer to the concept of public interest and then take into account the relationship between the interest of a territory and the interest of the whole state. This will make it possible to outline territorial autonomy through the prism of its determinant – the public interest.


2018 ◽  
Vol 3 (1) ◽  
pp. 65
Author(s):  
Budi Birahmat ◽  
Syarial Dedi

This article aims to track the Qur'an review of corruption. Because one of the most prevalent issues in Indonesia today is criminal acts of corruption, various ways have been done by the State to overcome corruption, from changing the law, establishing an institution specifically dealing with corruption to increase the sanction for convicted of corruption, but it is still not yet yielding results that encourage the community. The data presented in this paper is sourced from literature review by tracing the sources directly related to the theme especially the Qur'an and Sunnah. From the results of this study found that: Corruption as an extra-ordinary crimes crime is not explicitly mentioned by the Qur'an, but some terms such as ghulul, suht, sarq, hirabah some terms are considered to represent the Qur'an's notion of corruption. The punishment for the perpetrators of corruption, the most appropriate according to the authors is the punishment of the ta'dzir finger which in its implementation may equal or even exceed the sanction of hadd penalty. In this case the rulers are given the power to determine punishments according to the public interest, and should not be contrary to the provisions of shari'ah and general principles, such as applying Undang-undang No. 31 Tahun 1999 and which has been perfected by Undang-undang Nomor 20 Tahun 2001 Tentang Pemberantasan Tindak Pidana Korupsi.


Author(s):  
Олена Тверезенко

During the execution of the state defense order (hereinafter — SDO) may be created objects of intellectual property rights (hereinafter — OIPR), namely: inventions, utility models, industrial designs and topographies of semiconductor products, as well as objects of copyright in the form of computer programs, databases, engineering, technological and software documentation, etc.The Law of Ukraine «On the State Defense Order», adopted in 1999, in no way regulates the legal relationship regarding the creation of OIPR, their use and disposal of economic intellectual property rights to such objects during the SDO. Economic rights to IPR are types of objects of civil rights. Based on the provisions of Art. 178 of the Civil Code of Ukraine objects of civil law are divided into 3 groups depending on degree of their turnover:1) objects that can be freely transferred to another person;2) objects with limited turnover (may belong only to certain participants in the turnover or whose stay in the civil turnover is allowed by special permission);3) objects withdrawn from civil circulation (which are not allowed in civil circulation).Economic rights to certain OIPR are restricted in civil circulation (for example, to a trade name) or withdrawn from civil circulation (for example, to a geographical indication).In addition, the exercise of intellectual property rights may be restricted in certain areas in order to protect the public interest. Such public interest consists, among other things, of the protection of the state interests during the introduction into civil circulation of property rights to OIPR, created during the execution of SDO.Taking into account the provisions of Article 17 of the Law of Ukraine «On Science Parks», we propose to establish an imperative provision in this Law and the draft Law of Ukraine «On Defense Procurement» (Reg. № 2398-d of November 27, 2019). Such changes should stipulate that economic rights to OIPR created during defense procurement are limited in civil turnover. The exercise of rights to such OIPR is possibleonly with the consent of the state customer in the field of defense.Restriction of civil turnover of economic intellectual property rights to these objects should be aimed not only at eliminating the possibility of transferring (assigning) economic rights to such objects, but should also implement other options for their introduction into civil circulation, including the right to use OIPR or to transfer economic rights to the specified OIPR into pledge. In order to improve the legal regulationof these legal relations, it is necessary to amend the legislation of Ukraine in the field of pledge. Peculiarities of securities of intellectual property rights should be enshrined in a separate section of the Law of Ukraine «On Pledge». Such changes should include, inter alia, the obligation to negotiate agreements on pledge of economic rights to OIPR, created during the implementation of the SDO with the public customer. Relevant provisions should be enshrined in the draft Law of Ukraine «On Defense Procurement». The improvement of the legislation studied in the article will contribute to a systematic solving of the issue of establishing the conditions for the execution of economicrights to OIPR, created as a result of SDO, namely the need for such approval of the state customer, that will ensure public interests in the field of national security and defense of Ukraine by the provision of control over the civil turnover of such objects. 


to-ra ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Chandra Aritonang

Abstract State Administration in every action must be based on law to solve and resolve the problem mentioned above or there is no law. The State Administration can be forced to use its authority to revoke regulations. Administration as a law maker in its application when related to legal systematics has caused controversial matters in essence State Administration is part of public law, so that all actions in the application based on its function are solely intended for and in the public interest, this is no different from the law State Administration, Criminal Law and Others. A situation can lead to deviations from the State administration of the systematics of law. Therefore the State Administrative Law as a set of special regulations.   Keywords: state administration; public law; special regulations.  


Author(s):  
Mariya Zinovievivna Masik

The article is devoted to the clarification of the peculiarities of risk management during the implementation of PPP projects. The author identifies a set of risks for a private partner, business risks of PPP projects and the main risks associated with the protests of the public, as well as public and international organizations. The typical risks of PPP projects are presented, including force majeure, political risks, profitability risks, operational, construction, financial risks, and the risk of default. The world experience of sharing risks between the partners is presented. Also named are the main methods for assessing the risks of PPP projects. It has been determined that the conditions on which the parties should reach agreement in order for the contract to be concluded are essential. Risk management can be implemented within the framework of the essential conditions for the allocation of risks. However, the provisions of the law provide for the allocation of only those risks identified by the results of an analysis of the effectiveness of the PPP project. Legislation does not directly determine how risks can be allocated to the risks identified during the pre-contract negotiations (or even at a later stage), but not taken into account in the analysis of efficiency. For example, suggestions on the terms of the partnership agreement as part of the bidding proposal may include suggestions on risk management mechanisms. There are no definite and can not be fully defined possible ways of managing risks in view of their specificity for a particular project. For this purpose, it is advisable to provide for a period of familiarization with the draft tender documentation and the possibility of making changes to it based on the findings received from potential contestants. It is also advisable to foresee cases in which it is possible to review certain terms of the contract without a competition. It is substantiated that the law does not restrict the possibility of foreseeing specific terms of an agreement on the implementation of the PPP project or to conclude additional (auxiliary) contractual instruments (for example, an investment agreement). At the same time, when laying down conditions not provided for by law, it is necessary to take into account the scope of competence of the state partner. Also, in order to ensure the principle of equality of conditions, the state partner should provide such additional conditions in the tender documentation.


2009 ◽  
Vol 15 (3) ◽  
pp. 483-501

The President (Mr R. S. Bowie, F.F.A.): Tonight's topic is ‘100 years of state pension: — learning from the past’. I am reminded of the expression: why are the bankers so keen to find new ways of losing money when the old ways seem to have worked perfectly well!The state pension has been going in a recognisable form for only 100 years and only for the last 60 as a universal pension; and only for the last 30 years in the form that we all might recognise today.If the Actuarial Profession can bring value to something from the past, it is to bring a perspective and a context to it so that we can learn from it. In this way, the Profession can create an informed climate within which public debate on matters of public interest can take place. As you will all know, the Financial Reporting Council are pressing the Profession hard to give tangible evidence of its commitment to the public interest, and this book falls into that category, creating an informed background for debate on a matter of huge public interest.


2015 ◽  
Vol 54 (4) ◽  
pp. 926-946 ◽  
Author(s):  
Helen MacDonald

AbstractFrom the mid-twentieth century, England's coroners were crucial to the supply of organs to transplant, as much of this material was gleaned from the bodies of people who had been involved in accidents. In such situations the law required that a coroner's consent first be obtained lest removing the organs destroy evidence about the cause of the person's death. Surgeons challenged the legal requirement that they seek consent before taking organs, arguing that doing so hampered their quick access to bodies. Some coroners willingly cooperated with surgeons while others refused to do so, coming into conflict with particular transplanters whom they considered untrustworthy. This article examines how the phenomenon of “spare part” surgery challenged long-held conceptions of the coroner's role.


2017 ◽  
Vol 1 (2) ◽  
pp. 154-172
Author(s):  
Gabriele Schneider

Foundations, as permanent funds established by a certain legal act, can serve manifold purposes, but often pursue charitable goals. As such, they play an important role for the public good. Therefore, states always had an interest in fostering foundations by providing a pertinent legal framework. In Austria, this topic has not yet been the focus of scholarship. Through this study some light is shed on the implementation of the law on foundations in the Habsburg Monarchy. It focuses on the role of the state and its legal system regarding the regulation and supervision of foundations from 1750 to 1918. This period is characterized by the sovereigns’ endeavor to regulate the position of foundations via extensive legislation. In particular, a system of oversight for foundations was created in order to guarantee the attainment of their charitable goals. In fact, this system prevailed until the end of the 20thcentury.


Sign in / Sign up

Export Citation Format

Share Document