The American Journal of Comparative Law Reader. Volume I: The Rule of Law; Volume II: The European Communities

1965 ◽  
Vol 14 (4) ◽  
pp. 701
Author(s):  
Mauro Cappelletti ◽  
Hessel E. Yntema
Keyword(s):  
Rule Of Law ◽  
Comparative Law ◽  
The Rule Of Law

scholarly journals Engaging Foreign Law: Not So Liberally

2019 ◽  
Vol 19 (75) ◽  
pp. 11-19
Author(s):  
Pierre Legrand
Keyword(s):  
Rule Of Law ◽  
Local Knowledge ◽  
Comparative Law ◽  
The Rule Of Law ◽  
Legal Thought ◽  
Foreign Law ◽  
Georgetown University ◽  
The Way

Taking its cue from a remarkable institutional initiative owing to the Georgetown University Law Center, this essay contests some of the key assumptions that have informed liberalism’s cosmopolitan turn. In particular, the argument addresses the way in which liberal legal thought has handled a doctrine widely known as “the rule of law”. The text challenges the universalizing drive having informed the dissemination of “the rule of law” and the attendant marginalization of culture in the form of the decredibilization of local knowledge. The paper suggests that “comparative law” can offer a valuable opportunity for the liberal self to revisit its uniformizing ideological commitments  — although not “comparative law” of the mainstream brand.

Self-laundering of the proceeds of tax evasion in comparative law

2018 ◽  
Vol 9 (1) ◽  
pp. 83-108
Author(s):  
Anna Maria Maugeri
Keyword(s):  
Money Laundering ◽  
Rule Of Law ◽  
Tax Evasion ◽  
Comparative Law ◽  
The Rule Of Law ◽  
European Legislation ◽  
Ne Bis In Idem

The supranational and, in particular, European legislation impose the inclusion of tax evasion among the predicate offences of the money laundering and urge the introduction of the offence of self-laundering. Despite these inputs, the criminalization of self-laundering is problematic in terms of respect of the rule of law. In this perspective, the article highlights the difficulty of considering, in comparative law, the proceeds of tax evasion as a criminal profit which can be laundered, as well as the problems posed by the criminalization of self-laundering of this tax saving with respect to the principles of both ne bis in idem and proportionality. Subsequently, the article will focus on the aims of criminalizing the act of self-laundering, and also in this perspective the link emerges with tax evasion, before evaluating the necessity of such a tool in the broader armamentarium available today in the fight against the accumulation of illicit capital.

Comparative Law and the Islamic (Middle Eastern) Legal Culture

2006 ◽  
pp. 608-640 ◽  
Author(s):  
Chibli Mallat
Keyword(s):  
Rule Of Law ◽  
Islamic Law ◽  
Middle Eastern ◽  
Comparative Law ◽  
Legal Culture ◽  
Public And Private ◽  
The Rule Of Law ◽  
The Third ◽  
Nation States ◽  
Western Side

This article examines comparative law in Islamic legal culture. The first section discusses the comparative framework in Islamic law and civilization. The second section describes the rule of law in the prism of the legal profession. The third section discusses the notions of public and private in issues such as constitutions, contracts and torts, and family law. A millennium and a half after the Islamic revelation, unrest and violence associated with the Islamic/Middle Eastern world make one wonder, from a comparative perspective, whether West and East are not on a collision course precisely because of their diametrically opposed concepts of law. On the Western side, law is associated with nation-states and their territory; on the Islamic/Middle Eastern side, law is dominated by the personal dimension, defined on the basis of religion and even sect within that religion.

scholarly journals Komentarz na kanwie Uchwały Naczelnego Sądu Administracyjnego I FPS 1/21 – sądowa kontrola instrumentalnego wszczęcia postępowania karnego skarbowego a prawo do sądu

2021 ◽  
Vol 3 (31) ◽  
pp. 151-162
Author(s):  
Adam Szymacha ◽  
Kamil Rogalski
Keyword(s):  
Rule Of Law ◽  
Comparative Law ◽  
Case Law ◽  
Fair Trial ◽  
Fundamental Rights ◽  
Legal Certainty ◽  
The Rule Of Law ◽  
Legal Method ◽  
The Right ◽  
The Impact

The purpose of the article/hypothesis: The presented article focuses on a new resolution of the Supreme Administrative Court I FPS 1/21. In this resolution an assessment of instrumental initiation of criminal fiscal proceedings in order to suspend the running of the limitation period of a tax liability has been undertaken. The Supreme Administrative Court assessed that administrative courts have the right to examine the legitimacy of initiation of such proceedings. This position is important insofar as it also touches upon the issue of the right to a fair trial, as well as the right to property and legal certainty. The main aim of this article is to check the impact of this resolution on described fundamental rights. Methodology: This article will use the comparative law method. Especially the case law of different courts will be shown. The dogmatic-legal method will also be used as an auxiliary. Results of the research: This resolution is crucial for the fundamental right for fail trial. It has also impact on the right to property and principle of legal certainity. It may also be some element that strengthens the rule of law.

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