scholarly journals Binding Tax Rate Information (WIS) as an expression of the principle of trust in public authorities and the principle of legal certainty

2021 ◽  
Vol 35 ◽  
pp. 119-135
Author(s):  
Zuzanna Raszczyk
Keyword(s):  
Tax Law ◽  
Legal Analysis ◽  
Legal Certainty ◽  
Public Authorities ◽  
Tax Rate ◽  
Main Research ◽  
Goods And Services ◽  
Legal Method ◽  
Binding Rate ◽  
Rate Information

Binding Rate Information (WIS) is a new tax law system institution, in force since 1st November 2019. It is a regulation introducing the possibility of obtaining a decision of the tax authority in the scope of taxing goods and services for the supply of goods, import of goods, intra-community acquisition of goods or provision of services. The issued decision is binding, and therefore provides protection for the taxpayer. In a way, this regulation is an expression of the principles of trust in public authorities and of legal certainty, which is extremely important in the field of tax law. The main research objectives of the article are the legal analysis of the new regulations regarding Binding Rate Information, and an attempt to show that the new WIS institution fully implements the principles of legal certainty and of trust in public authorities as expressed in art. 121 o.p. The author uses the dogmatic-legal method to analyze the legal texts as well as the views of doctrine and case-law.

scholarly journals Comparative legal analysis of protectability of olfactory trademarks

2020 ◽  
Vol 9 (27) ◽  
pp. 129-139
Author(s):  
Stanislav Odintsov ◽  
Marina Trubina ◽  
Mohammad Mansour
Keyword(s):  
Law Enforcement ◽  
General Trend ◽  
Legal Protection ◽  
Regulatory Framework ◽  
Legal Systems ◽  
Legal Analysis ◽  
Traditional Methods ◽  
Goods And Services ◽  
Legal Method ◽  
Comprehensive Study

In the current growing global commercial turnover of goods and services, there are increasing demands on the ways of their individualization. This applies both to traditional methods of individualization (corporate name, trademark, commercial designation, name of origin, etc.) and non-traditional (olfactory trademarks). The purpose of this study is to study and analyze doctrinal concepts, norms of the current legislation, and law enforcement practice concerning the protection of rights of olfactory trademarks. In order to achieve this objective, the study used a comparative legal method, which analyzed the legal and regulatory framework, as well as the grounds for refusing to register non-traditional trademarks in various legal systems and national jurisdictions. The task of the authors was to conduct a comprehensive study of legislative regulation and practice of legal protection of olfactory trademarks in various jurisdictions. The result of the research is the formulation of a general trend in different jurisdictions toward the legislation on registration of exclusive rights to non-traditional trademarks, which with the help of aromas (smells) allow individualizing the owners of goods produced by them and/or commercial services provided.

Legal Analysis of the Tax Legislation of Ukraine in the Field of Alienation and Management of a Real Estate

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Lyudmyla Telizhenko ◽  
Iryna Lukasevych-Krutnyk ◽  
Iryna Storozhuk ◽  
Kostiantyn Iskrov ◽  
Nataliia Kovalko ◽  
...  
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Pension Fund ◽  
Legal Regulation ◽  
Tax Law ◽  
Tax Rates ◽  
Legal Analysis ◽  
Personal Income Tax ◽  
Tax Legislation ◽  
Legal Method

The primary purpose of this study is to carry out a legal analysis of the tax legislation of Ukraine when concluding transactions for the alienation of real estate. The authors face the task of careful and in-depth consideration of both theoretical and practical issues of legal regulation of taxes and fees in the alienation of real estate, the search for effective mechanisms for their collection, improving the tax burden on the taxpayer. This article presents the main aspects of the taxation of real estate transactions, which are subject to notarization. In particular, the provisions of the legislation on the peculiarities of personal income tax, military tax on purchase and sale transactions, real estate by individuals resident and non-residents of Ukraine, as well as the peculiarities of calculating the fee to the Pension Fund of Ukraine for the purchase of real estate are certain generalized functions of a notary as a tax agent exercising tax control.In the analysis of tax law in transactions for the sale of real estate, the authors used a comparative - legal method to identify similarities or differences in tax rates, the effectiveness of regulatory action of official - documentary methods of expression, the descriptive direction of the material prevails.

scholarly journals The role of legal responsibility in the implementation of the principle of the unity of public authority in Russia

2022 ◽  
Vol 5 (4) ◽  
pp. 43-54
Author(s):  
A. V. Malko ◽  
D. A. Lipinsky ◽  
R. S. Markunin
Keyword(s):  
Public Authority ◽  
Legal Responsibility ◽  
Public Confidence ◽  
Constitutional Court ◽  
Legal Analysis ◽  
Public Authorities ◽  
Public Power ◽  
Role Taking ◽  
Constitutional Principle ◽  
Legal Method

The subject. The article presents a comprehensive general theoretical analysis of the institution of legal responsibility and its role, taking into account the consolidation of the new constitutional and legal principle of the unity of the system of public power.The purpose of the research is to confirm or disprove hypothesis that it is necessary to legislate a full-fledged mechanism of legal responsibility of state bodies and local self-government bodies in order to implement the constitutional principle of the unity of public power.Methodology. The formal legal method, the method of comparative legal analysis, dialectical method and systemic approach were used.The main results, scope of application. The authors found the manifestation of dualism in the work of the institution of legal responsibility. It consists in the ability to bear responsibility both to the state, in connection with various offenses, and to the population itself. A brief description of the loss of trust as a basis for the responsibility of officials is given, taking into account contemporary legislation. Directions for the further development of this legal institution are highlighted. The article examines the opinion of the Russian Constitutional Court on the legitimacy of using the loss of trust as a basis for the responsibility of public authorities. The article examines the normative legal acts, which fix the mechanism for the implementation of the principle of maintaining trust in the activities of the authorities on the part of society. For example, in relation to state civil and municipal employees, a prohibition has been established on statements about the activities of authorities and their assessment, if such actions are not included in the list of their official duties. Such a mechanism for maintaining public confidence in the work of government bodies should contribute to strengthening the unity of the public power system. At the same time we can talk about the existing trend towards a decrease in the level of public confidence in the work of authorized bodies exercising public authority. The corruption and bureaucratization of the activities of officials, the expansion of the powers of law enforcement agencies, a decrease in the independence of the political opposition are pointed to among the possible reasons most often. In this regard, the paper proposes expanding the grounds for responsibility when implementing the procedure for recalling an official.Conclusions. It is necessary to consolidate a full-fledged legislative mechanism of legal responsibility of state bodies and local self-government bodies, which will contribute to the implementation and strengthening of the new principle of the unity of public authority.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

Prospects for the Implementation of Special Conciliation Procedures in the Russian Criminal Process

2020 ◽  
Vol 9 ◽  
pp. 99-104
Author(s):  
E. V. Markovicheva ◽  
Keyword(s):  
Criminal Justice ◽  
Restorative Justice ◽  
Justice System ◽  
Criminal Procedure ◽  
Legal Analysis ◽  
Criminal Proceedings ◽  
Criminal Process ◽  
Traditional System ◽  
Common Features ◽  
Legal Method

In the 21st century, the concept of restorative justice has become widespread in criminal proceedings. The introduction of special compromise procedures into the criminal process allows for the restoration of the rights of the victim and reduces the level of repression in the criminal justice system. The traditional system of punishment is considered ineffective, not conducive to the purpose of compensating for harm caused by the crime. Restorative justice enables the accused to compensate for the harm caused by the crime and is oriented not towards their social isolation, but towards further positive socialization. The introduction of the ideas of restorative justice into the Russian criminal process requires the introduction of special conciliation procedures. The purpose of the article is to reveal promising directions for introducing special conciliation procedures into the Russian criminal process. The use of the formal legal method provided an analysis of the norms of criminal procedure legislation and the practice of its application. Comparative legal analysis revealed common features in the development of models of restorative justice in modern states. Conclusions. The introduction of conciliation procedures into the Russian criminal process is in line with the concept of its humanization and reduction of the level of criminal repression. The consolidation of the mediator»s procedural status and the mediation procedure in the criminal procedure legislation will make it possible to put into practice the elements of restorative justice.

PROBLEMS OF IMPLEMENTATION OF THE NATIONAL SECURITY STRATEGY OF UKRAINE

2020 ◽  
pp. 5-13
Author(s):  
Olga Reznikova
Keyword(s):  
Strategic Planning ◽  
National Security ◽  
The State ◽  
Methodological Framework ◽  
Security Strategy ◽  
Public Authorities ◽  
Main Research ◽  
Security Environment ◽  
National Security Strategy ◽  
Methodological Principles

The article explores the development of methodological principles in the field of strategic planning and management and the development of planning documents in the field of national security, taking into account the peculiarities of the current stage of global development, the variability of the security environment. The purpose of this article is to identify problematic issues in the field of national security planning in Ukraine and ways to improve the process of development and implementation of the National Security Strategy, taking into account the best world practices. The research is based on the analysis of publications by domestic and foreign researchers in the field of strategic planning, appropriate legal acts of Ukraine, as well as the author's experience gained from her involving in development of draft strategic documents of the state. This article is focusing on solving the following scientific and practical problems: identification of the main trends in the development of methodological framework of strategic planning in the field of national security; identification of problems in the field of strategic planning in the field of national security of Ukraine; identification of scientifically substantiated ways to improve the process of strategic planning in the field of national security in Ukraine, taking into account the best international practices. The main research methods are empirical (in particular, observations, descriptions, comparisons) and general scientific (primarily, analysis, synthesis, generalization, explanation, historical and logical methods, etc.). The main results of the study are, in particular, the following: It is determined that in accordance to the best world practices the development of national security strategies take into account the principles of national resilience and the wide expert involvement in the process of preparation of such a document is recommended. The growing role of strategic management and the need to ensure national resilience characterize current trends in the development of methodological framework of strategic planning in the field of national security. It is emphasized that the very fact that the state has a national security strategy based on the scientific ground is not a guarantee of achieving certain goals and results in practice. Therefore, the process of implementation of such a document should be under constant control by the public authorities. The new cycle of planning has been starting after the adoption in 2020 of the new National Security Strategy of Ukraine. The analysis conducted by the author revealed a number of problematic issues, the solution of which requires, in particular, the amendment to the Law of Ukraine "On National Security of Ukraine" in terms of strategic planning. The fundamental differences and innovations of the current National Security Strategy of Ukraine in comparison with its previous editions are determined. It is emphasized that lessons from the experience of implementing strategic planning documents in the field of national security should be learned in Ukraine. It is determined that the low level of implementation of previous national security strategies of Ukraine was caused by the declarative nature of some of their norms, lack and formality of control over the implementation of such documents, lack of reporting procedures, indicators and criteria for evaluating the results, including for their compliance with certain objectives. The lack of attention to the analysis of the security situation in appropriate field, risk assessment, forecasting, threat identification and vulnerability detection are identified as some of the most significant problems during the preparation of strategic planning documents in the field of national security. Based on the results of the study, recommendations for the state authorities of Ukraine were prepared.

Competitive Jurisdictions of Local Administration Authorities and Notaries for the Certification Purposes in Montenegro

2021 ◽  
Vol 19 (3) ◽  
pp. 439-459
Author(s):  
Velibor Korać
Keyword(s):  
Legal System ◽  
Public Interest ◽  
Local Administration ◽  
Legal Certainty ◽  
Public Authorities ◽  
Political Reason

With the adoption of the new Law on Certification of Signatures, Manuscripts and Transcripts the Montenegrin legislator did not take into account the fact of introducing the notary services into the legal system of Montenegro. Unlike most of the comparative legislations, certification of signatures, transcripts and manuscripts have not been transferred to the exclusive competence of notaries, but a competitive competence of notaries, local administration authorities and the courts in carrying out these assignments has been retained. Further retention of competitive jurisdiction in this matter is not justified any more. The analysis of this decision has shown that it leads to an unequal position, depending on the authority before which the certification is performed, whereas the obligations and professional competences of officials and notaries are different. Notarial certifications contribute to greater legal certainty and besides are more available to the citizens and not more expensive. Parallel jurisdiction is not a standard of notarial services in European continental law which has adopted the Latin model of notary as a independent profession having public authorities. This solution does not lead to building a legal certainty, protection of public interest and relieving the work of courts and administrative authorities, which has been the underlying legal political reason for introducing notariat.

Siebzig Jahre Bundesverfassungsgericht in weltanschaulicher Schieflage

2021 ◽  
Author(s):  
Gerhard Czermak
Keyword(s):  
Labor Law ◽  
Equal Treatment ◽  
70Th Anniversary ◽  
Tax Law ◽  
Constitutional Court ◽  
Religious Groups ◽  
Legal Method ◽  
Federal Constitutional ◽  
German Federal Constitutional Court ◽  
German Federal Constitutional

On the occasion of the 70th anniversary of the German Federal Constitutional Court in 2021, this volume examines the jurisprudence of the highest court on the relation of state and religion in the case groups of education, church labor law, church tax law, promotion of religion, and the principle of neutrality. It is shown that, since the 1950s, the court has become biased in favor of religious groups and to the detriment of the legal method. The postulates of the neutral "state as the home of all citizens" and the "equal treatment of all" have often been violated. The causes of this development are discussed in detail and corrective proposals are formulated.

scholarly journals Using Spatial Patterns of COVID-19 to Build a Framework for Economic Reactivation

2021 ◽  
Author(s):  
Renato Quiliche ◽  
Rafael Renteria-Ramos ◽  
Irineu de Brito Junior ◽  
Ana Luna ◽  
Mario Chong
Keyword(s):  
Spatial Patterns ◽  
Research Question ◽  
Spatial Regression ◽  
Mortality Rates ◽  
Main Research ◽  
Goods And Services ◽  
Long Run ◽  
Response And Recovery ◽  
Pandemic Response ◽  
Spatial Regression Analysis

In this article we propose an application of humanitarian logistics theory to build a supportive framework for economic reactivation and pandemic management based on province vulnerability against COVID-19. The main research question is: which factors are related to COVID-19 mortality between Peruvian provinces? We conduct a spatial regression analysis to explore which factors determines the differences in COVID-19 cumulative mortality rates for 189 Peruvian provinces up to December 2020. The most vulnerable provinces are characterized by having low outcomes of long-run poverty and high population density. Low poverty means a high economic activity that leads to more deaths of COVID-19. There is a lack of supply of a set of relief goods defined as Pandemic Response and Recovery Supportive Goods and Services (PRRSGS). These goods must be delivered in order to mitigate the risk associated to COVID-19. A supportive framework for economic reactivation can be built based on regression results and a delivery strategy can be discussed according to the spatial patterns that we found for mortality rates.

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