scholarly journals The dispute about law in urgent administrative cases at the appeal of the bodies of revenue and fees

2019 ◽  
pp. 85-90
Author(s):  
O.V Skochylias-Pavliv ◽  
N.V. Lesko

The article deals with current issues related to the procedure of consideration and resolution of urgent administrative cases at the appeal of the bodies of revenue and fees. The peculiarities of the specified category of cases which are manifested in the urgency; subject composition; notification of the participants of the case on the date, time and place of the case; filing of the claim; calculation of procedural terms; announcement and service of court decisions; appeal and cassation appeal; the court fee are analyzed. It is noted that the statements of the case are a statement of claim, reaction a statement of claim, a response to a reaction, a protest, a third party’s explanation of the statement claim, or reaction a statement of claim. The form of the appeal of tax authorities to the administrative court is a claim. Obviously, that is why in these categories of cases there are often misunderstandings regarding the payment of court fees as evidenced by a large number of decisions on leaving without motion the claim of bodies of revenue and fees on the ground of failure to submit to the court a document on payment of court fees. Central to the article is the consideration of the issue of understanding of the dispute about law as one of the grounds for refusing to open proceedings at the appeal of the bodies of revenue and fees. The only form of administrative proceedings is the consideration of the case on the statement of claim. As is well known, a lawsuit involves conflict between the parties. The mutual rights and obligations of the parties to prove their claims and objections constitute the substance of the dispute. However, the peculiarities of disputes at the request of the bodies of revenue and fees due to the fact that they don’t have a dispute about the law. It is noted that there is no legal definition of the term «dispute about the law», which significantly complicates the consideration and resolution of this category of cases. The interpretation of this concept exists only in judicial practice, in particular in resolutions of the Supreme Court but they are also contradictory. That’s why we consider it necessary to supplement article 283 Code of Administrative Proceedings of Ukraine a note defining the concept of «dispute about the law», which should be understood as a claim of the taxpayer to the tax authority regardless of the subject of the claim which may be submitted to administrative or judicial procedure. Keywords: a dispute about law, administrative proceedings, administrative case, revenue, and fees, claim.

2020 ◽  
Vol 12 ◽  
pp. 43-46
Author(s):  
Rim O. Opalev ◽  

The paper is dedicated to the history of the Code of administrative judicial procedure of the Russian Federation and to main characteristics of this Code. The author deals with reasons of negative attitude to enacting of the Code, changes in this field as well as the efforts of the Supreme Court of the Russian Federation towards development of the Code and relevant judicial practice. The author makes attempt to emphasize the most significant characteristics of modern administrative justice reflected in the Code of administrative judicial procedure of the Russian Federation and to describe them briefly. The author’s conclusion relies on author’s previous comparative research works and analytic of the Supreme Court of the Russian Federation. The author also draw attention to some perspectives of development of the Code.


Author(s):  
Yaroslav Skromnyy ◽  

The article reveals the main aspects of determining the guilt of a judge as a subjective aspect of imposing legal responsibility on him. It was established that the key aspects of determining the guilt of a judge as a subjective aspect of imposing legal responsibility on him are represented by the provisions of such legislative and regulatory documents as the Constitution of Ukraine, the Criminal Procedure Code of Ukraine, the Resolution of the Plenum of the Supreme Court of Ukraine «On the independence of the judiciary», the Law of Ukraine «On the implementation of decisions and the application of the practice of the European Court of Human Rights», Resolution of the Plenum of the Supreme Court of Ukraine «On judicial practice in cases of crimes against human life and health», Law of Ukraine «On the judicial system and the status of judges». It was found that the evidence of the judge's guilt in relation to the offense committed by him today is one of the important issues of imposing a certain type of legal liability on him. It has been determined that judges often commit offenses due to the adoption of unfounded and often illegal court decisions. It has been proved that the guilt of judges for the offenses committed by them is manifested as a result of non-compliance or disregard for the norms of procedural legislation or labor discipline. It has been determined that in order to make a court decision, a judge is obliged to determine the norms of the law, a number of bylaws and study judicial practice in considering the relevant court case. It has been established that one of the elements of a judge's fault is an inner conviction. It has been established that the subject of the court case regarding the adoption by the judge of an unjustified and illegal court decision is not the corpus delicti, which is present in the actions of the judge, but the legality of that, or the investigator will refuse to initiate a criminal case against the judge for making an unjust decision. It was found that the practical methods of determining the guilt of a judge in committing an offense should be a comprehensive study of the materials of the case, which is open against the judge, and the analysis of data from the judge's dossier, in particular, data on the consideration of such cases by a judge and the adoption of appropriate court decisions on them. It has been proven that quite often the release of a judge from legal liability occurs in conditions when offenses committed by a judge are re-qualified as a miscarriage of justice.


2020 ◽  
Vol 5 ◽  
pp. 26-33
Author(s):  
V. V. Kovalеva ◽  

Up to the present time there is no legislative definition of the enactment, whereas the quantity of the enactments grows because of the intensification of the law-making, and respectively the number of the law cases about their impeachment increases, so the definition of the enactment, laid down in the Resolutions of the Plenum of the Supreme Court of the Russian Federation gains a special meaning. The goal of the present research is the analysis of definitions of the enactment, being contained in the acts of supreme judicial institutions in contemporary Russia. To reach this goal the following tasks are to be solved. Firstly, to analyze the Resolutions of the Plenum of the Supreme Court containing definitions of the enactment, which were adopted at different time. Secondly, to find out special aspects of the enactment in given regulations. The undertaken study permitted to come to a conclusion about an evolution of the legal definition of the enactment as a reflexion of the development of post sovjet and contemporary legal system Russia. The legal definition of the enactment is a necessary legal means for the support of a permanent legal regulation process. The author used the materialist dialectic, logical and technical legal methods or the research of the enactment definition.


Author(s):  
Vitalii Urkevych

Land is the most important object of the environment. It is an indispensable means of production in agriculture, the territorial basis for the location of various objects. It is argued that the proper functioning of land lease relations is a guarantee of sustainable economic circulation, a guarantee of the exercise of rights and performance of duties by both the lessor and the lessee of the land. The issue of renewal of the land lease agreement after its expiration is debatable. The purpose of the study is to outline the existing theoretical and law enforcement problems regarding the renewal of the land lease agreement, to make proposals to eliminate the latter. To achieve this purpose, a system-structural method of scientific knowledge was used, which helped analyse the prescriptions of the legislation on renewal of the land lease agreement, their relations and interaction were highlighted. The study proves that the lessee's pre-emptive right exists to renew the land lease agreement only for the same period and on the same terms and in the absence of objections to such renewal by the lessor. If the lessee tries to change the essential terms of the land lease agreement and in the absence of the lessor's consent to such changes, the lessee's pre-emptive right to enter into a land lease agreement for a new term is terminated. It is emphasised that in each dispute it is necessary to establish the good faith of the lessor’s actions to refuse to renew the land lease agreement with one person (lessee) and the subsequent conclusion of the agreement with the new lessee. The use of the category of "less protected" party in land lease legal relations appears debatable, because depending on the subject composition of the parties to these legal relations, such a party can be both a lessee and a lessor. It is concluded that the Supreme Court should unify the practice of applying the provisions of the law on the renewal of the land lease agreement (only in combination with other regulations or autonomously, with the use of the principle of "tacit consent"). The possibility of autonomous application of such instructions is indicated by the provisions of the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine Concerning Counteraction to Raiding”. The revealed shortcomings of the legal regulation of the renewal of the land lease agreement after its expiration indicate the directions of improvement of the legislation in land lease, which has practical significance


Author(s):  
Valeriya Smorchkova

We consider such category as defamation, which is widespread in many foreign countries. Defamation is the dissemination of damaging information, which, however, is true. This concept has become widespread in the last century, many states have adopted special legislation that mediates relations in this area. For example, the United Kingdom has the “Defamation Act 1996” and Singapore has the “Defamation Ordinance 1960”. We emphasize that in the same 1960s in our country “the system of defamation seemed absolutely unacceptable and contrary to the spirit of society”. In the course of study, comparative legal methods are used to analyze the legislation of states with the Anglo-Saxon and Romano-Germanic legal system. Based on the study of the doctrinal points of view of scientists and the positions of higher courts, the definition of this category is formed from the position of civil tort. The following definition is proposed: “Defamation is a violation of civil legislation, which consists in the dissemination of false information damaging the honor, dignity and business reputation of a person and also the dissemination of truthful personal information, the disclosure of which violates the conservation law are listed in the intangible benefits of the citizens”. We analyze the provisions of the Resolution of the Plenum of the Supreme Court of the Russian Federation of February 24, 2005 no. 3 “On judicial practice in cases of protecting the honor and dignity of citizens, as well as the business reputation of citizens and legal entities”. We conclude that the Supreme Court of the Russian Federation borrowed advanced provisions from the judgments of the European Court of Human Rights.


Author(s):  
David Ormerod ◽  
Karl Laird

This chapter examines the law governing theft. It considers the extent to which the criminal law of theft conflicts with civil law concepts of property; whether it is possible to steal property that belongs to oneself; the types of property that may be stolen; and the extent to which it is possible to provide a definition of ‘dishonesty’. The test for dishonesty has been fundamentally altered by the Supreme Court and the Court of Appeal, developments which are analysed in this chapter.


2005 ◽  
Vol 18 (2-3) ◽  
pp. 567-576
Author(s):  
Henri Brun

The Miller case, decided by the Supreme Court of Canada on October 5, 1976, puts the death penalty under the light of the Canadian Bill of Rights which formulates the right to life and the right to protection against cruel and unusual treatment or punishment. The following comment on the case relates to the interpretation given specific clauses of the Bill of Rights by the Court on that occasion. But it stresses especially the law that flows from the case about the compelling weight of the Bill of Rights over acts of Parliament enacted after the Bill came into force. In Miller, the Supreme Court expressed itself on the subject for the first time.


Author(s):  
Amanda Adamska ◽  
Anna Maria Barańska

The responsibility of an insurance company for damages caused by an insurance agent The subject of this article is the responsibility of an insurance company for damages caused by an insurance agent in connection with the performance of agency activities. The Act on Insurance Intermediation of 22 May 2003 lays down a liability regime based on the principle of risk. It also contains the definition of an insurance agent and performed agency activities. In the next part of the article there is analysed the jurisprudence of the Supreme Court concerning the interpretation of article 11 1 of the abovementioned Act. It discusses an attempt at defining the difference between activities performed “in connection with” and “at the occasion of” other activities. Finally there is analysed an issue of the contribution of the injured party to the occurrence of the damage in this type of cases article 362 of the Civil Code.


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