scholarly journals FEATURES OF THE PURPOSE OF THE PURPOSE AND CONDUCT OF ECONOMIC EXPERTISES AND EXPERT RESEARCH IN THE PERFORMANCE OF THE TAX INSPECTION AND THE APPEAL OF THE RESULTS

2020 ◽  
pp. 525-533
Author(s):  
K. Proskura ◽  
O. Lukova
Keyword(s):  
General Information ◽  
Financial Indicators ◽  
Strong Argument ◽  
Legal Proceedings ◽  
Expert’S Opinion ◽  
Tax Audit ◽  
Court Proceedings ◽  
The Moment ◽  
The Right ◽  
Court Expert

The article examines in detail the procedures and features of the use of judicial expertise in the process of conducting tax audits by both controlling bodies and taxpayers, and when appealing the results of tax audits. According to the results of the tax audit of economic entities, in case of detection by tax inspectors of tax offenses, an act of inspection is drawn up, which contains a detailed description of the general information about the taxpayer, financial indicators, base and amounts of taxes paid for the audited period, as well as the content and amounts of the identified audits. tax offenses. In the event that the audit reveals tax offenses and the results of consideration of objections (if any), no adjustments have been made to the act of inspection, the controlling authority sends to the taxpayer a tax notification-decision on the amount of tax liability charged on the results of the check to be paid. In case of disagreement with such amount, the taxpayer has the right to appeal within 10 days such tax notification-decision in the administrative order or at any moment within three years from the moment of its issuance – in court. Being a procedural document, the conclusion of a court expert can be a proof in court, is a strong argument when making decisions in tax disputes and an effective tool for protecting the taxpayer from illegal and biased decisions made by officials of the tax authority on the results of tax audit. In addition to judicial examinations, parties to the dispute (usually a taxpayer) may be assigned expert research, is not a procedural document, but can be a powerful document in proving a party of its correctness in a tax dispute. An important point is the correct formulation of the questions posed to the expert (their focus on resolving disputes, their compliance with the competence of the expert-economist, the lack of a legal component that the expert-economist has no right to consider) and compliance with procedural requirements in the course of court proceedings, since in all types of legal proceedings the expert’s opinion is a procedural document.

scholarly journals Victim in competitive criminal procedure

2020 ◽  
Vol 1 (1) ◽  
pp. 175-183
Author(s):  
Volovymyr Tertyshnyk
Keyword(s):  
Legal Representative ◽  
Criminal Proceedings ◽  
State Budget ◽  
The Rule Of Law ◽  
Case File ◽  
The Status ◽  
Expert’S Opinion ◽  
Court Proceedings ◽  
The Moment ◽  
Procedural Rights

The article analyses problems of determining ways to improve the procedural procedure to protect the rights and freedoms of victim in the legal field of competitive criminal justice. The issue of improving the status of the victim, extending his rights, determining the procedure for its implementation stipulated by law, harmonization of legislation, elimination of legal conflicts, ensuring the rule of law, strengthening guarantees The rights and freedoms of the victim. Aligning the CPC of Ukraine with the Constitution of Ukraine, and coordinating it with the Civil Code of Ukraine and applicable international legal acts, we propose in the norm of the CPC of Ukraine, which determines the status of the victim, in addition to the rights established there by the law, to set out the following rights of the victim: a) to demand compensation for the moral harm caused and physical and pecuniary damages at the expense of the person guilty of the crime or persons who are financially responsible for their actions, and in cases where the person who committed the crime is not identified, for ahunok State budget; b) to respect his honor and dignity, to demand that facts of the collection, use, storage and disclosure of the degrading honor, dignity or business reputation of false information be prevented, and, if necessary, make a request for the removal of such information, raise the issue of closed court proceedings ; c) require arrest of the defendant's deposits and property and take other measures provided by law to recover the damage caused to him by the crime; d) require personal immediate examination by a forensic expert in case of personal injury or harm to his / her health; e) to use the legal assistance of a legal representative from a lawyer or other specialist in the field of law from the moment of recognition as a victim; g) have a confidential date with the legal attorney before the first interrogation, as well as the presence of a lawyer or legal representative at his first interrogation; g) to be acquainted with the decision on the appointment of forensic examination and the expert's opinion; h) to get acquainted with the case file in the suspended criminal proceedings on the grounds of not identifying the perpetrator; i) to participate directly in the examination of all evidence at the trial and to speak in court, regardless of the participation of the prosecutor. The investigator, the inquirer, the prosecutor, the court are obliged to immediately explain to the victim his procedural rights, to hand him a written document describing his rights - a declaration of the victim's rights, to immediately take the measures provided by law for ensuring the victim's rights. Prospects for further study of this problem are seen in the development of models of realization of the victims of their procedural rights at different stages of the process.

The Impact of Artificial Intelligence on the Right to a Fair Trial: Towards a Robot Judge?

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Jasper Ulenaers
Keyword(s):  
Justice System ◽  
Social Process ◽  
Fair Trial ◽  
Extensive Literature ◽  
Legal Proceedings ◽  
Court Proceedings ◽  
The One ◽  
The Right ◽  
The Impact ◽  
Human Judge

AbstractThis paper seeks to examine the potential influences AI may have on the right to a fair trial when it is used in the courtroom. Essentially, AI systems can assume two roles in the courtroom. On the one hand, “AI assistants” can support judges in their decision-making process by predicting and preparing judicial decisions; on the other hand, “robot judges” can replace human judges and decide cases autonomously in fully automated court proceedings. Both roles will be tested against the requirements of the right to a fair trial as protected by Article 6 ECHR.An important element in this test is the role that a human judge plays in legal proceedings. As the justice system is a social process, the AI assistant is preferred to a situation in which a robot judge would completely replace human judges. Based on extensive literature, various examples and case studies, this paper concludes that the use of AI assistants can better serve legitimacy and guarantee a fair trial.

scholarly journals Personalna subrogacija u odnosu prema pravu regresa osiguratelja i ustupanju tražbine – cesiji

2021 ◽  
Vol 11 (1) ◽  
pp. 79-90
Author(s):  
Jadranka Nižić-Peroš
Keyword(s):  
Case Law ◽  
Point Of View ◽  
Civil Proceedings ◽  
Legal Position ◽  
The Subject ◽  
Injured Party ◽  
Court Proceedings ◽  
The Right ◽  
Court Expert ◽  
Insurance Compensation

The subject of this paper is a review of legislation and case law regarding personal subrogation, recourse obligation and recourse claim of the insurer for payment of insurance compensation as well as determining the amount of payment of recourse claim in civil proceedings before the court and assignment of the claim - cession. The paper starts from the point of view that the terms and institutes of subrogation, recourse and cession are very similar and that they are often identified, so we try to clearly distinguish what exactly the term refers to. In Croatian law, the right of subrogation of the insurer is most often understood as legal personal subrogation where by paying the insurance compensation the insurer assumes the legal position of its insured and consequently enabling the insurer to claim damages against the responsible person . In addition to the above, the paper also considers the statute of limitations for insurers’ recourse rights. Furthermore, the author starts from the point of view that in court proceedings initiated for recourse payment it is necessary for the court expert to clearly determine the parameters based on which the court will be able to assess in a certain percentage the possible contribution of the injured party to the damage towards the plaintiff, namely the insurer.

scholarly journals On the Issue of the Access of Citizens to Justice in the Conditions of Digitalization of Criminal Proceedings

Lex Russica ◽  
2020 ◽  
pp. 71-80
Author(s):  
N. V. Sofiychuk ◽  
L. A. Kolpakova
Keyword(s):  
Effective Interaction ◽  
Digital Technologies ◽  
Information Support ◽  
Criminal Proceedings ◽  
Legal Proceedings ◽  
Administration Of Justice ◽  
Judicial Proceedings ◽  
Court Proceedings ◽  
The One ◽  
The Right

The paper deals with the issues of ensuring access of citizens to justice in the conditions of introduction of digital technologies in criminal proceedings. The authors substantiate the obligation of the judiciary to ensure effective interaction with citizens and professional participants of procedural relations through electronic services and information resources. The paper analyzes socially useful effects from introduction of digital technologies in the mechanisms of court proceedings, as well as some emerging risks. Based on content analysis of Internet sites of the courts, the survey of different social groups, and analysis of the unfolding scientific discussions, the authors draw generalizing conclusions concerning the degree of accessibility of information posted on the relevant Internet pages, readiness of the society to widen the boundaries of digitalization in the field of legal proceedings, problems of introduction of digital technologies in criminal proceedings in comparison with other types of judicial proceedings. Proposals are made to optimize the information support of the activities of the courts. The authors conclude that due to introduction of digital technologies in the field of judicial proceedings a qualitative shift has taken place towards automation and simplification of clerical mechanisms. Search for the necessary information in the vast information field has become easier, as well as other positive social and legal changes have become possible. However, at this stage a complete transition to “digital proceedings”, at least in the field of criminal proceedings, is not possible, on the one hand, due to the very legalistic nature and essence of criminal procedure that requires participation of a human both at the pre-trial stages of the proceedings and at the level of administration of justice. On the other hand, the society is not ready yet to abandon traditional forms of interaction with the judicial system. The latter could inevitably lead to a violation of the right of citizens to access justice, since digital technologies are not yet available for a large group of the population due to a number of objective and subjective causes.

scholarly journals REVIEW OF THE CONCLUSION OF A COURT EXPERT AND THE WRITTEN EXPLANATION OF THE SPECIALIST: SIMILARITY AND DIFFERENCE

2020 ◽  
pp. 52-63
Author(s):  
M. Shcherbakovskyi
Keyword(s):  
Expert Opinion ◽  
Validity And Reliability ◽  
Scientific Validity ◽  
Procedural Law ◽  
The Status ◽  
Expert’S Opinion ◽  
Special Knowledge ◽  
Court Proceedings ◽  
Similarity And Difference ◽  
Court Expert

Reviewing the conclusions of forensic experts is regulated by the procedure developed by the Ministry of Justice of Ukraine. The immediate purpose of the review is to establish the conformity of the study to the approved expert methods, to draw up an expert opinion on the procedural and departmental requirements. The ultimate goal of reviewing is to determine whether the conclusion form complies with the requirements of the law, the scientific validity of the expert opinion as a source of evidence, and the competence of a forensic expert. External reviewing is carried out in accordance with the plans of the Ministry of Justice for experts preparing to receive or confirm their qualifications. Internal peer review is carried out in expert institutions as ongoing quality control of examinations. Gross violations in expert studies have been identified, and organizational and procedural consequences are being drawn, which include sending a court notification about the inaccuracy of the examination. The use of reviews of expert conclusions in court proceedings as a source of evidence is unacceptable, since this document is not provided for by the procedural law, there are no guarantees of the independence and disinterest of the reviewer, reviews do not contain data on the actual circumstances of the dispute or offense. The purpose of providing reviews that are not compiled by the staff of expert institutions is to discredit the authority and professional reputation of forensic experts, leveling their conclusions. At the same time, there is an objective desire of the court to involve knowledgeable persons in the assessment of expert research. This is due to the fact that the parties and the court do not have special knowledge, which make it possible to assess the validity and reliability of the expert’s opinion. The procedural form for establishing these circumstances is to use the help of knowledgeable persons who may be involved as specialists to provide clarifications on issues within their competence. The specialist research the scientific and methodological side of expert examination. A written explanation of a specialist is a procedural document that is prescribed by law, but it does not have the status of a source of evidence. If the specialist provides an explanation that contains a negative response to the expert’s opinion, the judge must invite the expert and expert for interrogation to provide explanations. After hearing a specialist and expert, the court may come to the conclusion that the forensic examination was carried out correctly or, conversely, there are doubts about the reliability of the study and the grounds for appointing a new or repeated examination.

scholarly journals Ograniczenia dopuszczalności złożenia wniosku o przyznanie prawa pomocy przed sądem administracyjnym

2020 ◽  
pp. 87-108
Author(s):  
Robert Talaga
Keyword(s):  
Fair Trial ◽  
Access To Justice ◽  
Judicial Control ◽  
Court Proceedings ◽  
The Republic ◽  
The Moment ◽  
Definition Of ◽  
The Individual ◽  
The Right ◽  
Formal Requirements

The right to a fair trial remains a common heritage of European legal culture. Such a standard has been guaranteed under the functioning system of human rights. Equally, the right to a fair trial was confirmed in the Constitution of the Republic of Poland. It does not mean unlimited access to justice without bearing the costs of the initiated proceedings. As a result, mechanisms were created to bear the costs of proceedings and to release certain categories of citizens from such an obligation. In proceedings before administrative courts, it is possible to apply for the right to assistance in order to maintain the right to judicial control of public administration activities. However, the relevant request from the person involved is subject to certain formal requirements. Among other things, it should be submitted using the appropriate official form, and the information contained therein may also indicate the manner in which the request was submitted. An application for granting the right to assistance may be submitted in the course of court proceedings or before their initiation. However, such a statutory definition of the moment for submitting an application for the right to assistance requires clarification. In fact, such a requestcannot be made before the individual has been entitled to submit the appropriate appeal to the administrative court. Failure to comply with such a requirement results in the fact that the application submitted for the right to assistance does not generate any legal effects. A person applying for aid from the state is not yet obliged to bear court costs. There is also no need to provide such persons with professional legal assistance in proceedings before administrative authorities. This situation makes it impossible to grant the right to assistance due to the systemic limitations. In effect, such a procedure under the application for granting the right to assistance is discontinued as being deemed redundant. Moreover, premature submission of an application for the right to assistance may also reveal additionally that the substantive examination of the complaint or objection is inadmissible.

Appeal of the verification order as a method of protection of law

2020 ◽  
pp. 106-110
Author(s):  
Artem Kotenko
Keyword(s):  
Supreme Court ◽  
Main Body ◽  
Negative Consequences ◽  
Significant Difference ◽  
The Supreme Court ◽  
Tax Audit ◽  
Legal Position ◽  
The Moment ◽  
The Right ◽  
Problem Setting

Problem setting. The article analyzes the provisions of current legislation and the practice of the Supreme Court on appeals by a taxpayer of an inspection order as a way to protect the rights of such a taxpayer. Analysis of recent researches and publications. The problem of recognizing the right to appeal against a tax audit order, taking into account criticism of the Supreme Court’s practice, has recently arisen, and has not been covered yet by other researchers. Target of research. The purpose of the article is to analyze such a way of protection of the right as an appeal against the order to conduct an inspection. Article’s main body. Conducting a tax audit is a certain process, which by its logic has a beginning and an end. The inspection inevitably begins on the day specified in the calendar date in the inspection order. The beginning of the inspection leads to the emergence of a number of mutual rights and obligations of the payer and the supervisory authority. It is established that the documentary and actual inspection is completed on the last day of the inspection period, which is defined in the inspection order as the last day of the inspection. The act (certificate) based on the results of documentary and factual inspections may not be drawn up on the day of the end of the inspection. Although such a requirement for an actual inspection is not justified and the officials of the controlling body should be able to complete the inspection even on the day of its beginning. Then the act and / or certificate of the results of the actual inspection formalizes the end of the inspection. The problem of the moment of the end of tax audit is also a problem of realization of the rights by the taxpayer. It is important for the payer to know clearly the date of completion of the inspection. Only in this way will he be able to protect his rights and interests, avoiding additional negative consequences. There is a significant difference: provide documents during or after receiving the inspection report. Submission of additional documents is the basis for an unscheduled documentary inspection. Conclusions and prospects for the development. It is argued that the legal position of the Supreme Court on the impossibility of appealing the inspection order independently without appealing the TND is illogical, as such a position does not take into account the requirements of current legislation, in particular, the Tax Code of Ukraine and CAP of Ukraine. The need to revise the analyzed legal position of the Supreme Court and to form a new practice of the Supreme Court regarding the appeal of the order on conducting a tax audit was emphasized.

Some Aspects of Standing Capacity of a Citizen in Constitutional Proceedings

2019 ◽  
pp. 27-33
Keyword(s):  
Russian Federation ◽  
Point Of View ◽  
Constitutional Rights ◽  
Legal Process ◽  
Legal Personality ◽  
Legal Proceedings ◽  
Legal Nature ◽  
Analysis And Synthesis ◽  
The Moment ◽  
The Right

The legislation of Russian Federation does not determine the moments of occurrence and termination of standing capacity of a citizen in a constitutional legal process. At the same time, the absence of appropriate procedural rules means that the procedure for protection of citizens’ constitutional rights in constitutional proceedings remains uncertain. Using the methods of analysis and synthesis, the author examines some aspects of standing capacity of a citizen in a constitutional legal process from the point of view of its conditionality to the material legal personality. The author proceeds from the point that the right to be a participant of a constitutional legal proceeding exists within constitutional relations between the multinational people of Russian Federation and the state regarding the adoption and application of laws, and serves in an inseparable relationship to the goals of protecting constitutional rights and freedoms of man and citizen.. The article substantiates the emergence of standing capacity of a citizen in constitutional legal proceedings from the moment of birth and its termination by death. The legal nature of individual constitutional rights implies their existence after the death of a person, so it is proposed to use the institute of procedural succession in constitutional legal proceedings. With regard to procedural capacity, the attention of readers is drawn to the need for its completion by procedural norms for those persons who, for various reasons, do not have full legal capacity.

Would you Make the Right Decision? – Decision Making Biases in Economy - Related Dilemmas

2018 ◽  
Vol 9 (1) ◽  
pp. 59-66
Author(s):  
Zsuzsanna Gödör ◽  
Georgina Szabó
Keyword(s):  
Decision Making ◽  
Online Survey ◽  
Framing Effect ◽  
Economic Knowledge ◽  
Bank Account ◽  
Financial Decisions ◽  
Hungarian Population ◽  
The Moment ◽  
The Right ◽  
Decision Making Biases

Abstract As they say, money can’t buy happiness. However, the lack of it can make people’s lives much harder. From the moment we open our first bank account, we have to make lots of financial decisions in our life. Should I save some money or should I spend it? Is it a good idea to ask for a loan? How to invest my money? When we make such decisions, unfortunately we sometimes make mistakes, too. In this study, we selected seven common decision making biases - anchoring and adjustment, overconfidence, high optimism, the law of small numbers, framing effect, disposition effect and gambler’s fallacy – and tested them on the Hungarian population via an online survey. In the focus of our study was the question whether the presence of economic knowledge helps people make better decisions? The decision making biases found in literature mostly appeared in the sample as well. It proves that people do apply them when making decisions and in certain cases this could result in serious and costly errors. That’s why it would be absolutely important for people to learn about them, thus increasing their awareness and attention when making decisions. Furthermore, in our research we did find some connection between decisions and the knowledge of economics, people with some knowledge of economics opted for the better solution in bigger proportion

The Africanisation Of South African Civil Procedure: The Way Forward

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Fawzia Cassim ◽  
Nomulelo Queen Mabeka
Keyword(s):  
Common Law ◽  
Civil Procedure ◽  
African Culture ◽  
Legal Proceedings ◽  
Seventeenth Amendment ◽  
Procedural Law ◽  
Lower Courts ◽  
The Law ◽  
Court Proceedings ◽  
The Impact

Civil procedure enforces the rules and provisions of civil law.  The law of civil procedure involves the issuing, service and filing of documents to initiate court proceedings in the superior courts and lower courts. Indeed, notice of legal proceedings is given to every person to ensure compliance with the audi alteram partem maxim (“hear the other side”). There are various rules and legislation that regulate these court proceedings such as inter alia, the Superior Courts Act, 2013, Uniform Rules of Court, Constitution Seventeenth Amendment Act, 2012 and the Magistrates’ Courts Act of 1944. The rules of court are binding on a court by virtue of their nature.  The purpose of these rules is to facilitate inexpensive and efficient legislation. However, civil procedure does not only depend on statutory provisions and the rules of court.  Common law also plays a role. Superior Courts are said to exercise inherent jurisdiction in that its jurisdiction is derived from common law.  It is noteworthy that whilst our rules of court and statutes are largely based on the English law, Roman-Dutch law also has an impact on our procedural law. The question thus arises, how can our law of civil procedure transform to accommodate elements of Africanisation as we are part and parcel of the African continent/diaspora? In this regard, the article examines the origins of Western-based civil procedure, our formal court systems, the impact of the Constitution on traditional civil procedure, the use of dispute resolution mechanisms in Western legal systems and African culture, an overview of the Traditional Courts Bill of 2012 and the advent of the Traditional Courts Bill of 2017. The article also examines how the contentious Traditional Courts Bills of 2012 and 2017 will transform or complement the law of civil procedure and apply in practice once it is passed into law.

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