scholarly journals Exemption of Heritage Properties in Poland from Property Tax – The Fundamentals, Evolution of Solutions and Legal Framework

2019 ◽  
pp. 467-476
Author(s):  
Zbigniew Ofiarski
Keyword(s):  
Legal Status ◽  
Financial Incentive ◽  
Property Tax ◽  
Legal Framework ◽  
Tax Legislation ◽  
Tax Incentive ◽  
Systemic Analysis ◽  
Judicial Practice ◽  
Regulatory Law ◽  
Heritage Buildings

Protection of historic properties is a public task which in Poland is performed by state bodies and local authorities. It consists in, inter alia, provision of legal, organisational and financial conditions which allow for long-term protection, restoration, utilisation and maintenance of heritage buildings. Provision of tax preferences towards historic properties is an important financial incentive for entities engaged in historic preservation and operating outside the public finance sector (in particular non-governmental organisations and natural persons). To determine the nature and scope of the tax preference, a systemic analysis of the Act on protection and maintenance of historical monuments and the Act on taxes and local fees is required. To ascertain the fundamentals and the scope of the regulatory law regarding heritage property tax exemption, as well as the way in which the legal regulations have developed, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of the tax exemption was proven to be correct. Concurrently, it was shown that the fulfilment of statutory tax exemption conditions makes the taxpayer eligible for the tax incentive regardless of his/her legal status and involvement in other activities.

scholarly journals Exemption of Polish Local Government Units and their Unions from Corporate Income Tax – The Fundamentals, Evolution of Solutions and Legal Framework

2019 ◽  
pp. 457-466
Author(s):  
Ofiarska Małgorzata
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Legal Framework ◽  
Corporate Income Tax ◽  
Protective Function ◽  
The Public ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Regulatory Law ◽  
Income Tax Law

Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting from tax privileges established by the law. The establishment and application of tax preferences on income of local government units and their unions is an important instrument in supporting their efforts to perform important – in social and economic terms – public tasks. Tax privileges also serve an important protective function with regard to the public funds being managed by local government units and their unions. To ascertain the fundamentals and the scope of the regulatory law regarding subjective and objective tax exemptions addressed to local government units and their unions, as well as the way in which these regulations evolve, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of tax exemption and the need for strict interpretation thereof was proven to be correct. The inability to apply such exemptions in metropolitan unions, which can be interpreted as discriminatory, was evaluated critically. Moreover, it has been proven that the provision of statutory income tax exemption thresholds to local government units and their unions is an overly complicated process since the Act income tax incorporates references to the provisions of the Act on the income of local government units which do not conclusively determine the revenue sources of these entities.

scholarly journals The Relevance of Improving the Legal Framework for Penal Sanctions and Their Accounting

2019 ◽  
Vol 12 (1) ◽  
pp. 120-126
Author(s):  
V. G. Getman
Keyword(s):  
Legal Framework ◽  
Point Of View ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Tax Audit ◽  
Business Entities ◽  
Contractual Obligations ◽  
A Minor ◽  
Penal Sanctions ◽  
Legal Entities

The subject of the researchis the procedure for imposing penalties on business entities.The relevanceof the paper lies in the fact that nowadays there is an urgent need to streamline the current legislation in the part of establishing the responsibility of organizations for breach of tax legislation, especially for lesser breaches punishable by minor fines usually appealed against by organizations involved thereby overloading the work of courts.The purpose of the researchwas critical assessment of individual legislative provisions relating to the imposition of minor fines on legal entities doing business in disputable situations, cases of which are often brought on to courts on the initiative of the heads of organizations. Judicial practice on them is not uniform. Regarding identical cases, some district arbitration courts decide in favor of business entities, while others support claims of tax authorities. Nor is the Russian Ministry of Finance always consistent in explanations on these issues in its official letters. In a number of cases, they happened to change their point of view regarding the fine imposing procedure for a quite opposed position. Therefore, there is a need to clarify certain rules of imposing fines on legal entities following the results of a field tax audit as well as for breach of contractual obligations.It is concludedthat the current tax legislation is imperfect in the part of imposition of penal sanctions. It is proposed to introduce a special provision about the penalty charged on the management of legal entities who loose disputable law breach cases in court followed by imposition of a minor fine. The procedure for accounting fines, penalties for breach of contractual obligations in corporate tax calculations is considered and its shortcomings are revealed. A new procedure for the accounting of penalties is proposed.

scholarly journals On the conflict of law in legislative provisions pertaining to the admission of citizens to operating the vehicles

2021 ◽  
pp. 1-11
Author(s):  
Fazil Nazim ogly Zeinalov ◽  
Irina Sergeevna Mikhaleva
Keyword(s):  
Law Enforcement ◽  
Road Safety ◽  
Legal Status ◽  
Road Traffic ◽  
Practical Experience ◽  
Legal Framework ◽  
Educational Process ◽  
Legal Norms ◽  
Systemic Analysis ◽  
The Right

The object of this research is the system of public legal relations in the sphere of ensuring road safety. The subject of this research is the legal norms that regulate the admission of citizens to operating the vehicles. The goal consists in analyzing the normative legal framework that regulate learner-driving, administration of driving tests for the right to operate a vehicle, as well as legal status of road users during the driving test. Research methodology is based on the fundamental provisions of the theory of law; generalization of practical experience; application of logical, monographic, and systemic analysis. The acquired results can be used in legislative activity of government bodies, law enforcement practice, educational process, scientific research on ensuring road safety, improvement of the branches of the Russian legal system. The novelty of this article is defined by practical and scientific significance of the problems of law enforcement agencies in the sphere of road safety, as well as the need for improving the legal framework that regulate the authority of police departments of the Russian Federation . The authors propose to discern between learner-driving and driving tests in the conditions of road traffic in the federal legislation and bylaws; establish the legal status of the exam administrator and the procedure of administering driving test; as well as specify responsibility of the indicated parties. Recommendations are made for improving the algorithm of administering driving test, and consolidation of definitions “driver candidate”, “driving test”, “exam administrator”.

scholarly journals Ensuring the Reliability of Information on the Internet: Modern Legal Framework and Legal Practice

2020 ◽  
Vol 15 (11) ◽  
pp. 172-179
Author(s):  
S. V. Simonova
Keyword(s):  
Law Enforcement ◽  
Legal Framework ◽  
Public Order ◽  
The Internet ◽  
Legal Practice ◽  
Significant Information ◽  
Judicial Practice ◽  
Legitimate Interest ◽  
Regulatory Law ◽  
Information Reliability

The paper presents an analysis of Russian legal practice on dissemination of unreliable socially significant information on the Internet. Based on the study of regulatory, law enforcement and linguistic sources, the author provides a legal assessment to information reliability characteristic, delimits it from related phenomena, and formulates the conditions for the realization of a legitimate interest in obtaining reliable information. Particular attention is given to an analysis of cases of bringing citizens to administrative responsibility for the dissemination of deliberately unreliable socially significant information on the Internet. The author concludes that the presumptions of unreliability of digital messages and their threat to public order and safety are widely spread in judicial practice. It is noted that unreliable socially significant information is interpreted in practice through the prism of information that does not correspond to reality, and the burden of proving the truth of messages published on the Internet is, as a rule, on their distributors.

scholarly journals DIRECTIONS FOR IMPROVING THE LEGAL SUPPORT OF PUBLIC SERVICE IN THE SUBJECT OF THE RUSSIAN FEDERATION Part I

2020 ◽  
Vol 34 (2) ◽  
pp. 70-76
Author(s):  
E.B. Abakumova ◽  
Keyword(s):  
Russian Federation ◽  
Legal Status ◽  
Legal Framework ◽  
Legal Regulation ◽  
Scientific Basis ◽  
Judicial Practice ◽  
History Of ◽  
The Subject ◽  
The Russian Federation ◽  
History Of Formation

This is an attempt to provide a meaningful disclosure of the key features of the legal status of civil servants in the Russian Federation in this article. The specifics of their legal status are expressed in the aggregate of legally established guarantees, restrictions and liability. This made it possible to analyze the legal framework governing the service in these positions on a scientific basis. Study the history of formation and development of Institute of the state posts of the Russian Federation, studying the legislative experience of the Russian regions, the existing judicial practice and theoretical developments in the scientific literature, is intended to facilitate the search for optimal solutions of actual problems of legal regulation of legal relations associated with the replacement of these posts.

scholarly journals Issues of tax credit formation for transactions with a contractor which has signs of fiction

Legal Ukraine ◽  
2020 ◽  
pp. 41-57
Author(s):  
Viktor Bazov
Keyword(s):  
Rule Of Law ◽  
Legal Framework ◽  
The State ◽  
International Standards ◽  
Main Element ◽  
Tax Credit ◽  
The Rule Of Law ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Democratic State

The article reflects the main international legal framework for the formation of a tax credit for transactions with a counterparty, has signs of fictitiousness. State policy in the field of tax relations in the context of globalization and overcoming various challenges, including related to the end of the armed conflict and overcoming the coronavirus epidemic, declares the need for effective regulation of this area of ​​legal relations, including deregulation and business development, creating a favorable environment for conducting both large and medium and small business, the quality and transparency of tax legislation, the certainty of case law. To this end, constitutional and legal reform is being carried out, an important direction of which is the construction of a democratic state governed by the rule of law in Ukraine, the main element of which is a system of efficient and fair justice that meets the best European and international standards. Relevant prerequisites for this are created by the Constitution of Ukraine, which, in particular, recognizes the highest social value, enshrines the possibility of judicial protection of his rights and freedoms, created an appropriate system of such protection, proclaims the rule of law in the state. Ukraine, as well as on tax legislation, in particular in the field of tax credit for transactions with a counterparty that has signs of fictitiousness.The state of the legislative provision of responsibility for the performance of business transactions with signs of fictitiousness in certain EU and other states, including Ukraine, has been investigated. Analyzed the judicial practice of the Supreme Court on the protection of the rights of taxpayers and the interests of the state in this area of ​​tax legal relations. Proposals are given for improving the legislative framework and judicial practice in the field of forming a tax credit for transactions with a counterparty, has signs of fictitiousness. Key words: international law, taxes, judicial control, tax credit, fictitiousness, counterparty, offshore jurisdictions, liability.

Tax Law

2019 ◽  
Author(s):  
Ol'ga Kolesnichenko
Keyword(s):  
Information Systems ◽  
Tax Law ◽  
Tax Legislation ◽  
Judicial Practice ◽  
Theoretical Approaches ◽  
Current Trends ◽  
General Part

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia

Psychosoziale Prozessbegleitung im Strafverfahren

2021 ◽  
Author(s):  
Alexander Ilsner
Keyword(s):  
Legal Status ◽  
Legal Framework ◽  
Civil Procedure ◽  
Legal Institution ◽  
Criminal Proceedings ◽  
Legal Innovation ◽  
The Law

The legal status of victims of violent criminality has been in the spotlight during recent decades. The institutionalization of psychosocial assistance in criminal proceedings represents the temporary peak of this development. In this study, the author focuses on the legal innovation, analyzes it fundamentally (especially regarding the recently formulated § 406g StPO), and submits specific reform proposals correspondingly. This research includes four systematically structured chapters, which impart the essential features of the legal institution, elucidate the legal framework, and finally appoint considerations regarding its transfer into the law of civil procedure.

REGULATORY AND LEGAL FUNCTIONING OF POWERS OF INTERNAL AFFAIRS ON THE EXAMPLE OF THE ACTIVITIES OF ROAD PATROL AND PATROL POST SERVICES OF POLICE

2021 ◽  
pp. 50-59
Author(s):  
Ф.Н. Зейналов
Keyword(s):  
Law Enforcement ◽  
Road Safety ◽  
Legal Framework ◽  
Educational Process ◽  
Federal Legislation ◽  
Educational Organizations ◽  
Law Enforcement Agencies ◽  
Judicial Practice ◽  
Internal Affairs ◽  
Legislative Activities

В статье автором рассматривается нормативное правовое закрепление порядка осуществления общеполицейских функций сотрудниками Госавтоинспекции, патрульно-постовой службы полиции в том числе и в сфере обеспечения безопасности дорожного движения. Приводятся статистические сведения, подчеркивающие актуальность имеющейся проблемы разграничения полномочий указанных служб федеральным законодательством, подзаконными актами и ведомственными приказами МВД. Авто- ром проведен анализ судебной практики по исследуемой проблеме, высказаны предложения по внесению изменений в федераль- ное законодательство. Положения работы могут быть использованы в законодательной деятельности государственных органов, правоприменительной деятельности правоохранительных органов, образовательном процессе образовательных организаций, на- учных исследованиях специалистов по проблемам обеспечения безопасности дорожного движения, совершенствования отраслей российской правовой системы. Новизна работы определяется практической и научной значимостью проблем правоприменительной деятельности правоохранительных органов в сфере обеспечения безопасности дорожного движения, а также необходимостью со- вершенствования правовых основ, регламентирующих полномочия подразделений и служб полиции России. In the article, the author considers the normative legal consolidation of the procedure for the implementation of general police functions by employees of the State Traffic Inspectorate, patrol and post service of the police, including in the field of road safety. The article provides statistical data that emphasize the relevance of the existing problem of delineating the powers of these services by federal legislation, by-laws and departmental orders of the Ministry of Internal Affairs. The author analyzes the judicial practice on the problem under study, and makes suggestions for amendments to the federal legislation. The provisions of the work can be used in the legislative activities of state bodies, law enforcement activities of law enforcement agencies, the educational process of educational organizations, scientific research of specialists on the problems of ensuring road safety, improving the branches of the Russian legal system. The novelty of the work is determined by the practical and scientific significance of the problems of law enforcement activities of law enforcement agencies in the field of road safety,as well as the need to improve the legal framework governing the powers of police units and services in Russia.

Official discipline of civil servants: legal framework

2021 ◽  
pp. 434-442
Author(s):  
A.Ya. Petrov
Keyword(s):  
Russian Federation ◽  
Civil Service ◽  
Legal Framework ◽  
The State ◽  
Legal Issues ◽  
Civil Servants ◽  
Federal Law ◽  
Judicial Practice ◽  
The Russian Federation

On the basis of the analysis of Art. 11 of the Labour Code of the Russian Federation, Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation” and judicial practice, topical legal issues of the official discipline of State civil servants are considered.

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