scholarly journals Certainty and Uncertainty in Tax Law: Do Opposites Attract?

Laws ◽  
2020 ◽  
Vol 9 (4) ◽  
pp. 30
Author(s):  
Alexander V. Demin
Keyword(s):  
Law Enforcement ◽  
Everyday Life ◽  
International Organizations ◽  
Good Faith ◽  
The Other ◽  
Tax Law ◽  
General Requirement ◽  
Law Enforcement Agencies ◽  
The One ◽  
Effective Channel

The principle of certainty of taxation is the dimension of a general requirement of certainty in the legal system. The purpose of this article is to argue the thesis that uncertainty in tax law is not always an absolute evil, sometimes it acts as a means of the most optimal (and in some cases the only possible) settlement of relations in the field of taxes. On the contrary, uncertainty and fragmentation in tax law are colossal problems subject to overcome by the efforts of scientists, legislators, judges, and practicing lawyers. Uncertainty in tax law is manifested in two ways: on the one hand, negatively—as a defect (omission) of the legislator and, on the other hand, positively—as a set of specific legal means and technologies that are purposefully used in lawmaking and law enforcement. In this context, relatively determined legal tools are an effective channel for transition from uncertainty to certainty in the field of taxation. A tendency towards increased use of relatively determined legal tools in lawmaking processes (for example, principles, evaluative concepts, judicial doctrines, standards of good faith and reasonableness, discretion, open-ended lists, recommendations, framework laws, silence of the law, presumptive taxation, analogy, etc.), and involving various actors (courts, law enforcement agencies and officials, international organizations, citizens, organizations and their associations) allow making tax laws more dynamic flexible, and adequate to changing realities of everyday life.

scholarly journals Waffengleichheit im Vorverfahren

2019 ◽  
Author(s):  
Lorenz Garland
Keyword(s):  
Law Enforcement ◽  
Case Law ◽  
The Other ◽  
Criminal Proceedings ◽  
Law Enforcement Agencies ◽  
Holistic View ◽  
Structural Principle ◽  
European Court ◽  
The One ◽  
Decisive Evidence

The concept of equality of arms is often used in the context of criminal proceedings but is rarely defined clearly. The present work is preparing to give the term an outline. It highlights the historical roots of this important structural principle and shows the goals of equality of arms. The work pays particular attention to the case law of the European Court of Human Rights (ECHR). In the decisive evidence procedure, this requires a procedural balance between the accused person on the one hand and law enforcement authorities on the other. To what extent does Swiss procedural reality - with its postponement of crucial procedural steps in the pre-litigation - meet this demand? Based on empirical data, it is shown that the institutional superiority of law enforcement agencies in the underregulated preliminary proceedings has the potential to objectively restrict the defendant's rights of defense. The author discusses how this problem can be dealt with in a holistic view of the Swiss criminal trial using various variants.

scholarly journals International Cooperation Combating Financial Proceeds of Crime

2021 ◽  
Vol 7 (1) ◽  
pp. 37
Author(s):  
Silvana Lule
Keyword(s):  
Law Enforcement ◽  
International Cooperation ◽  
Criminal Policy ◽  
The Other ◽  
Legal Capital ◽  
Appropriate Use ◽  
Law Enforcement Agencies ◽  
Exchange Of Information ◽  
Proceeds Of Crime ◽  
The One

The flow of illicit capital, into the financial circles of various states, is a serious threat to global security. To this end, an important part of the strategy to combat criminal proceeds is the coordination of work between states. Expanding investigative capacity across national borders is seen as an important factor in the success of the fight against crime. The exchange of information, between law enforcement agencies in different states, is one of the most effective policies for financial investigations aimed at tracking the proceeds of crime. This case, should be approciated in two aspects. On the one hand, it is necessary to adopt direct and at the same time joint interventions, to detect and monitor the movement of money or capital outside their borders. On the other hand, the conditions must be provided for an appropriate use of information and without hindering the movement of legal capital. The necessity of a common criminal policy, to deprive criminals of the proceeds of crime and the instruments for their commission, is clearly emphasized by international acts in this field. They encourage the widest possible cooperation between states for the purpose of investigating and prosecuting criminal assets.

Systematic Government Access to Private-Sector Data in Israel

2017 ◽  
Author(s):  
Omer Tene
Keyword(s):  
Law Enforcement ◽  
National Security ◽  
Attorney General ◽  
Law Enforcement Agencies ◽  
Competing Interests ◽  
Government Power ◽  
Protection Of Human Rights ◽  
Constitutional Right ◽  
The One ◽  
Sector Data

Israel is a democracy committed to the protection of human rights while at the same time trying to contain uniquely difficult national security concerns. One area where this tension is manifest is government access to communications data. On the one hand, subscriber privacy is a constitutional right protected by legislation and Supreme Court jurisprudence; on the other hand, communications data are a powerful tool in the hands of national security and law enforcement agencies. This chapter examines Israel’s attempt to balance these competing interests by empowering national security agencies while at the same time creating mechanisms of accountability. In particular, Israel utilizes the special independent status of the attorney general as a check on government power.

„Staunest Fremdling / Diese Stein an?“ Das Außen des Innen in Tourismus und Idylle

2021 ◽  
Vol 50 (1) ◽  
pp. 17-33
Author(s):  
Jan Gerstner
Keyword(s):  
Everyday Life ◽  
19Th Century ◽  
The Other ◽  
Specific Difference ◽  
Early 19Th Century ◽  
Tourist Gaze ◽  
Structural Analogy ◽  
The One

Abstract This article examines the structural analogy between the literary idyll and tourism that lies in the specific difference between idyllic and touristic spaces on the one hand and those of a modern, functionally differentiated, and rational everyday life on the other. The peak in the production of literary idylls as well as the onset of tourism in the late 18th and early 19th century can thus be conceptualized as a reaction to experiences of alienation due to emerging processes of modernization. An analysis of Goethe’s Der Wandrer shows however how literary idylls not only helped to shape the tourist gaze, but also reflected on the touristic and idyllic experience as an experience between foreignness, alienation and belonging.

scholarly journals On the issue of the modern system of tax law

2020 ◽  
Author(s):  
G.F. Cel'niker ◽  
N.A. Fityunina ◽  
S.A. Zvyaginceva
Keyword(s):  
Russian Federation ◽  
Derived Category ◽  
The Other ◽  
Tax Law ◽  
Law System ◽  
Separate Branch ◽  
Modern System ◽  
The Russian Federation ◽  
The One ◽  
Functional Purpose

The article reveals the features of the tax law system, which is considered, on the one hand, as an Autonomous, separate branch of law in the system of branches of law of the Russian Federation, and on the other, as a derived category from the norms that determine financial law and, thus, are a sub-branch by their functional purpose. The criteria on the basis of which it seems appropriate to allocate institutions in the tax law system are highlighted. The General and special parts of tax law are characterized through the prism of their Conditioned norms.

scholarly journals Predictive policing: Utopia or dystopia? On attitudes towards the use of big data algorithms for law enforcement

2020 ◽  
Author(s):  
Fernando Miró Llinares
Keyword(s):  
Law Enforcement ◽  
Main Part ◽  
Scientific Evidence ◽  
The Other ◽  
State Control ◽  
Legal Decisions ◽  
Technological Revolution ◽  
Predictive Policing ◽  
Predictive Algorithms ◽  
The One

The use of predictive AI tools to improve decision-making in relation to crime prevention and investigation is a reality. They are being implemented almost before we fully understand how they work, while we make relevant legal decisions that may determine the progress of the technology, and long before we can predict their full impact. This paper addresses the attitudes towards this technological revolution applied to criminal justice, focusing in particular on its use by police. The first section summarises and describes the techniques and technologies that make up predictive policing. Subsequently, the main part of the study analyses the attitudes with which this technology has been received. These range from the optimism of those who defend its immediate implementation as a way to improve police objectivity and efficiency, to the pessimism of those who see its use as strengthening a dystopia of state control and surveillance. Two apparent extremes that correspond to the transition from optimism to technological pessimism of the twentieth century. The article concludes with a defence of a realistic, critical and informed view of the use of these predictive algorithms. A vision that, on the one hand, accepts that there are no neutral technologies, yet does not fall into fatalism and technophobia; and, on the other hand, places the human being and the legitimate police function at the centre of the algorithmic equation while redefining its objectives based on the scientific evidence applied to each individual technology.

scholarly journals KEBIJAKAN PENGGUNAAN SANKSI PIDANA DALAM PERUNDANG--UNDANGAN HUKUM ADMINISTRASI UNDANGAN HUKUM ADMINISTRASIUNDANGAN HUKUM ADMINISTRASI UNDANGAN HUKUM ADMINISTRASI

2016 ◽  
Vol 1 (1) ◽  
pp. 135
Author(s):  
Eman Sulaiman
Keyword(s):  
Law Enforcement ◽  
Criminal Law ◽  
Administrative Law ◽  
Law Enforcement Agencies ◽  
Criminal Sanctions ◽  
Procedural Law ◽  
State Administration ◽  
The One ◽  
Level Of Understanding

<p>Abstract</p><p><span>The use of criminal sanctions as the main sanction has indicated the extent to<br /><span>which the level of understanding of the legislators to the problem of "crime and<br /><span>punishment". At least show that the limited understanding of the use of criminal<br /><span>sanctions also affect the determination of criminal sanctions in administrative<br /><span>law. "Errors" in the formulation of the implications for the difficulty and<br /><span>confusion in the law enforcement, because there is a gap of two disciplines,<br /><span>namely the criminal law on the one hand and on the other hand administrative<br /><span>law, which has its own procedural law. This confusion will lead to ambiguity in<br /><span>the resolution of cases of violation of administrative law contains criminal<br /><span>sanctions, whether enforcement will be carried out by law enforcement agencies<br /><span>within the criminal justice sisitem or whether officials of the state administration<br /><span>in the sphere of administration? Such circumstances, of course, will lead to the<br /><span>existence of legal uncertainty for the community.<br /><span>Kata Kunci: <em>sanksi pidana, hukum pidana, hukum administrasi</em></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span></p>

Role Inversion and Its Function in the Iphigeneia at Aulis

Ramus ◽  
1986 ◽  
Vol 15 (2) ◽  
pp. 83-92
Author(s):  
Dale Chant
Keyword(s):  
Everyday Life ◽  
Crucial Role ◽  
Final Analysis ◽  
The Other ◽  
The Subject ◽  
The One ◽  
Pyrrhic Victory

In the Iphigeneia at Aulis role and role inversion are paramount concerns. Indeed it could be contended that in this play we find Euripides' clearest and best defined account of human (and divine) variability. Agamemnon, Menelaos, Achilleus, Iphigeneia, and even, in the final analysis, Artemis, all take positions and attitudes diametrically opposed to those initially adopted. Moreover, the basic thrust behind these movements in position and attitude is the same for each of these characters. All are concerned, in one way or another, with the saving or destruction of Iphigeneia, a situation which most emphatically includes Iphigeneia herself. For on the one hand she wildly supplicates to be saved, while on the other she gladly offers her body to the blade. In addition, Iphigeneia plays a crucial role in greater destructions. If she is destroyed by Agamemnon's and the army's actions, then Greece is destroyed in turn by her (Agamemnon's and the Greeks' final triumph is a ‘Pyrrhic’ victory at best), a situation made all the more ironic by her affected stance of saviour to the fatherland. In Iphigeneia's case, however, the discrepancy between intention and the consequences of action is innocent enough. The play gives no hint that she is at all aware of the irony implicit in her actions. But such lack of awareness is not postulated with regard to Agamemnon, Menelaos and Achilleus. The duplicities and hypocrisies of these three have been the subject of much analysis, and it is at least a critical commonplace to observe that they are characterised in a way more reminiscent of the sour end of everyday life than of the due proprieties associated with heroic, or Homeric, behaviour.

Women trafficking networks: Structure and stages of women trafficking in five Dutch small-scale networks

2021 ◽  
pp. 147737082110531
Author(s):  
Tomáš Diviák ◽  
Jan Kornelis Dijkstra ◽  
Fenna van der Wijk ◽  
Indra Oosting ◽  
Gerard Wolters
Keyword(s):  
Law Enforcement ◽  
Graph Model ◽  
Small Scale ◽  
Law Enforcement Agencies ◽  
Random Graph Model ◽  
Exponential Random Graph ◽  
A Cell ◽  
Women Trafficking ◽  
The One ◽  
Networks Structure

In this study, we investigated the relation between the different stages of women trafficking (i.e. recruitment, entrance, accommodation, labor, and finance) and the structure of five criminal networks involved in women trafficking in the Netherlands ( Ns ranging from 6 to 15). On the one hand, it could be argued that for efficiency and avoidance of being detected by law enforcement agencies, the network structure might align with the different stages, resulting in a cell-structured network with collaboration between actors within rather than across stages. On the other hand, criminal actors might prefer to collaborate and rely on a few others, whom they trust in order to circumvent the lack of formal opportunities to enforce collaboration and agreements, resulting in a core-periphery network with actors also collaborating across stages. Results indicate that three of the five networks were characterized by a core-periphery structure, whereas the two other networks exhibit a mixture of both a cell-structured and core-periphery network. Furthermore, using an Exponential Random Graph Model (ERGM), we found that actors were likely to form ties with each other in the stages of recruitment, accommodation, and exploitation, but not in the stages of transport and finance.

Իրավունքի և օրենքի կոլիզիաները իրավունքի փիլիսոփայությունում

2021 ◽  
pp. 64-85
Author(s):  
Artur Ghambaryan
Keyword(s):  
Law Enforcement ◽  
Natural Law ◽  
Point Of View ◽  
The Other ◽  
Scientific Methods ◽  
Legislative Policy ◽  
The Law ◽  
Law And Justice ◽  
The One ◽  
Legal Understanding

The aim of the article is to reveal the collisional relationship between justice and the law in the philosophical dimension. The main objectives of the article are to analyze the contradictions between law from the point of view of broad legal understanding, as well as the answer to the question of how law enforcement agent should act if, in solving a specific case, an outrageous contradiction between law and justice is encountered. The author used a number of scientific methods, in particular, historical-legal-comparative methods. The author concludes that supporters of a broad legal understanding consider the issue of contradiction between law mainly from the point of view of legislative policy, however, they do not discuss the issue of how the law enforcement agent should act when an obvious contradiction between law is encountered in a particular case. In the article the sayings «dura lex sed lex» (The law [is] harsh, but [it is] the law) and «lex iniusta non est lex» (An unjust law is no law at all) are considered in the dimensions of the legalism and natural law. The author concludes that the Radbruch formula is an exception to the saying «dura lex sed lex» (The law [is] harsh, but [it is] the law), which has undergone practical approbation. On the one hand, this resolution values the certainty and stability of the law, and on the other hand, it protects the person (society) from the unjustly shouting unjust laws.

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