Abuse of the Rights of the Taxpayer

2021 ◽  
pp. 94-102
Author(s):  
Miroshnik S. V. ◽  
Keyword(s):  
Public Relations ◽  
Legal Regulation ◽  
Tax Law ◽  
Constitutional Court ◽  
Legal Form ◽  
Systematic Analysis ◽  
The Public ◽  
Private And Public ◽  
The Right ◽  
Abuse Of Law

Statement of a problem. The design of abuse of law, first developed for the sphere of private law, was further transferred to the sphere of public law. But this does not make it possible to equate abuse of law in private and public relations. There is a fundamental difference between them due to the nature of the regulated relations, the specificity of the methods of legal regulation. The process of shaping and developing perceptions of the possibility of abuse of rights in the field of taxation has gone through a complex, contradictory path of development. Initially, the Constitutional Court of the Russian Federation effectively recognized that the category «abuse of the right» did not apply to taxpayers. However, the need to find a balance between public and private interests required the development of fundamentally new approaches, naturally derived from the content of general and special principles of tax law. The aim and objectives of the study is to carry out a systematic analysis of the peculiarities of taxpayers» abuse of their subjective rights. Methods. Methods of knowledge of legal reality are used general (dialectic), general scientific (the analysis, synthesis, classification, generalization, the description) and private and scientific (legallistic, interpretation methods) when carrying out a research. Conclusions. Abuse of tax law is a particular form of tax offences. Unlike the offences of the classical kind, its wrongfulness, the public danger is veiled as the subject tries to take his behavior into legal form. Abuse of the law in the field of taxation is an illegal socially dangerous act of the taxpayer, in the sense that the person, based solely on his own interests, deliberately goes beyond the limits of a legally defined measure of possible behavior, while unduly reducing the measure of his proper behavior and the measure of possible behavior of other participants in tax legal relations. The courts, given the nature of the abuse committed, may deny a person the protection of his subjective right in whole or in part; Oblige a person to comply with his or her tax obligation; To decide on compensation for the damage caused to the public interest in the form of an accrual and recovery of penalties for late payment of fiscal payments and tax sanctions – fines for improper performance of public legal obligations in the field of taxation.

scholarly journals On interaction between prosecutors and specialists in the exercise of powers to detect violations of laws outside the criminal law sphere

2021 ◽  
pp. 49-57
Author(s):  
Darina Viktorovna Kocheva
Keyword(s):  
Public Relations ◽  
Criminal Law ◽  
Social Life ◽  
Legal Status ◽  
Law Enforcement Officers ◽  
Practical Experience ◽  
Legal Regulation ◽  
Policy Makers ◽  
The Public ◽  
The Right

The subject of this research is the public relations established in exercising of such a power by the prosecutor on detection of violations of laws outside the criminal law sphere as the right to demand from the policy makers and other officials “supervised” to the prosecutor's office the allocation of specialists. Findings of the experts in the material form are in demand among the law enforcement officers in different spheres of social life, including due to their evidentiary potential. The relevance of this research is defined by the fact that the scholars and practicing legal experts have accumulated a range of questions to the legal status of a specialist in the Russian legislation, which also pertains to the prosecutor's activity. The novelty consists in the author’s substantiation of the need to improve legal regulation of the corresponding legal relations based on comparison of the norms that regulate the mechanism of cooperation between specialists and prosecutors in supervision by the latter of compliance with laws, rights and freedoms of human and citizens, analysis of theoretical groundwork on the topic, and personal practical experience in the prosecutor's office. The article reveals the gaps in the existing legal regulation. This work may be valuable for the practitioners of the prosecutor's office, as well as bodies “supervised” to the prosecutor's office, scholars in the area of prosecutor's activity, legal experts, students, and postgraduates.

Strategi Humas Partai Gerindra dalam Membangun Citra Partai pada Pemilu 2014

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Rialdo Rezeky ◽  
Muhammad Saefullah
Keyword(s):  
Data Collection ◽  
Public Relations ◽  
Media Relations ◽  
Executive Board ◽  
The Public ◽  
Community Or ◽  
The Subject ◽  
Main Components ◽  
The Right ◽  
Participatory Observation

The approach of this research is qualitative and descriptive. In this study those who become the subject of research is an informant (key figure). The subject of this study is divided into two main components, consisting of internal public and external public that is from the Board of the Central Executive Board of Gerindra Party, Party Cadres, Observers and Journalists. The object of this research is the behavior, activities and opinions of Gerindra Party Public Relation Team. In this study used data collection techniques with interviews, participatory observation, and triangulation of data. The results of this study indicate that the Public Relations Gerindra has implemented strategies through various public relations programs and establish good media relations with the reporters so that socialization goes well. So also with the evaluation that is done related to the strategy of the party. The success of Gerindra Party in maintaining the party’s image in Election 2014 as a result of the running of PR strategy and communication and sharing the right type of program according to the characteristics of the voting community or its constituents.Keywords: PR Strategy, Gerindra Party, Election 2014

scholarly journals The right to peaceful enjoyment of property and the security measure of the forfeiture of cash in the jurisprudence of the Serbian Constitutional Court: Certain uncertainty

Pravni zapisi ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 620-644
Author(s):  
Tamás Korhecz
Keyword(s):  
Human Rights ◽  
Property Rights ◽  
Public Interest ◽  
Cash Transfer ◽  
Constitutional Court ◽  
The Public ◽  
Cross Border ◽  
Security Measure ◽  
European Court ◽  
The Right

The right to peaceful enjoyment of property is a first-generation human right, protected by the international and domestic law of the highest rank. This is not an absolute right - the European standards of protecting property rights allow possible interferences prescribed by law. The interferences can be made in the public interest but only under the assumption that the proportionality between the public interest and property rights of individuals at stake is established. Forfeiture of undeclared cash the individuals are transferring across state borders, together with imposing fines for a misdemeanor, represent an interference with individuals' property rights. The EU Member States do not share an identical system of sanctions for this petty offense, but there is a tendency of unification related to the monitoring, registering, and sanctioning of undeclared, cross-border, individual cash transfer. The case-law of the European Court of Human Rights has established rather precise criteria for distinguishing permitted from unpermitted interferences in cases of undeclared cross-border cash transfers. The Serbian Constitutional Court has been faced with several constitutional complaints regarding alleged unconstitutionally of the imposed security measure amounting to the forfeiture of undeclared cash physically transferred across the state borders. The Constitutional Court has ruled inconsistently on the matter. Although it has regularly referred to the European Court of Human Rights' relevant decisions, it fails to be consistent in following the Strasbourg Court's rulings. In this article, the author has suggested that the legal certainty principle requires the Constitutional Court to consistently interpret the constitutional rights and be systematic in following Strasbourg. Only in this way, the Constitutional Court can help regular courts effectively to harmonize the interpretation and application of laws with the constitutional and international human rights standards regarding property rights.

Collective conflict in the public sector in France

2002 ◽  
Vol 8 (4) ◽  
pp. 688-700
Author(s):  
Marie-Armelle Souriac
Keyword(s):  
Public Sector ◽  
Collective Action ◽  
Collective Bargaining ◽  
Legal Regulation ◽  
Public Enterprises ◽  
Roles And Responsibilities ◽  
The Public ◽  
The Future ◽  
The Government ◽  
The Right

The right to strike has been recognised in France, even as a right guaranteed by the Constitution, since 1946. Strikes in the public sector are subject to specific legal regulation, including requirements for minimum notice periods and, in some circumstances, minimum service requirements. This contribution examines these special legal features of public-sector strikes. It is necessary to clarify the respective roles and responsibilities of the management of public enterprises (or administrative authorities) and the government. The article also considers alternative (and new) forms of collective action and agreements. In the future there may well be even greater scope for the regulation of strikes to be covered by collective bargaining.

Public Servitudes for the Certain Types of Facilities Placing: Towards a Discussion on Public Interest Presence

2021 ◽  
Author(s):  
A.P. Ushakova ◽  
Keyword(s):  
Public Interest ◽  
Legal Regulation ◽  
Public Law ◽  
Point Of View ◽  
Private Interest ◽  
Public Interests ◽  
The Public ◽  
Private Interests ◽  
Arbitrary Decision ◽  
The Right

From the standpoint of the dominant interest criterion the article examines the justification of the legislator`s decision to apply public law methods in order to regulate relations concerning the use of land for infrastructural facilities placing. The author gives the arguments in favor of understanding the public interest as the interest of the whole society as a system, rather than the interest of an indefinite range of persons or the majority of the population. The author concludes that there is the simultaneous presence in the specified legal relations and private interests of the participants of legal relations, and public interests of society as a system. Both types of interests in these legal relations are important, but in terms of different aspects of the legal impact mechanism. Public interest is important because its realization is the purpose of legal regulation of this type of legal relations, from this point of view it acts as a dominant interest. The private interest of the holder of a public servitude is important as an incentive to attract the efforts of private individuals to achieve a publicly significant goal. The private interest of a land plot owner is important from the point of view of securing the right of ownership. It is substantiated that the public servitude is not an arbitrary decision of the legislator, but an example of application of the incentive method in the land law, which provides a favorable legal regime for a socially useful activity.

11. Copyright in the digital environment

2019 ◽  
pp. 274-304
Author(s):  
Andrew Murray
Keyword(s):  
Public Relations ◽  
Information Society ◽  
Copyright Law ◽  
The Internet ◽  
Communication To The Public ◽  
Digital Environment ◽  
Considerable Time ◽  
The Public ◽  
The Right ◽  
Public Right

This chapter examines copyright issues from copying and distributing information from the internet. It considers the discussion focuses on how the internet has challenged the application and development of copyright law, considering web-copyright concerns such as linking, caching, and aggregating, citing Google Inc. v Copiepresse SCRL. It spends considerable time discussing the operation of the temporary eproduction right though key cases Infopaq International, and Public Relations Consultants Association v Newspaper Licensing Agency. The analysis then moves on to examine the communication to the public right created by the Copyright and Related Rights in the Information Society Directive, examining the application of the right through key cases such as Nils Svensson v Retriever Sverige, GS Media v Sanoma Media, and Stichting Brein v Ziggo BV.

scholarly journals La utilización de la cámara oculta en el periodismo de investigación : ¿El fin justifica los medios?

2012 ◽  
pp. 515 ◽  
Author(s):  
Antonio Magdaleno Alegría
Keyword(s):  
The Self ◽  
Alternative Methods ◽  
Freedom Of Information ◽  
Constitutional Court ◽  
Investigative Journalism ◽  
The Public ◽  
The Right To Privacy ◽  
The Press ◽  
Negative Effect ◽  
The Right

Los métodos que utilizan algunos periodistas para recabar información generan importantes conflictos. En nuestro país, las técnicas de investigación periodísticas han cobrado interés como consecuencia de que la STC 12/2012 ha determinado la prohibición constitucional del uso de la cámara oculta. Se trata de una decisión polémica, pues algunos profesionales de la información consideran que dicho pronunciamiento supone el fin del periodismo de investigación, con los consecuentes efectos negativos para el funcionamiento del sistema democrático. Si bien se considera que en los casos estudiados por el TC hasta el presente momento deben prevalecer los derechos a la intimidad y a la propia imagen sobre la libertad de información, no se comparte su prohibición total, pues pueden existir casos límite que, como consecuencia de la imposibilidad de utilizar otros métodos alternativos para obtener la información y de la gran relevancia pública de lo informado, podrían justificar la utilización de la cámara oculta. De no admitir esta posibilidad, se impediría a la prensa ejercer su papel de «perro guardián público» y, por ende, no serían de conocimiento público muchas cuestiones esenciales para el autogobierno de los ciudadanos.The methods used by some journalists to get information generate important conflicts. Journalistic investigation techniques have gathered interest in our country due to the constitutional prohibition of the use of hidden camera in the STC 12/2012. It is a polemic decision, as some professionals of information consider it implies the end of investigative journalism and therefore a negative effect on democratic system’s running. Up to now, in the cases studied at the Constitutional Court, it has been considered that the right to privacy and one’s own image should prevail over the freedom of information. Even so, the complete prohibition of the hidden camera is not shared as there may be extreme cases in which its use could be justified both due to the impossibility of using other alternative methods as well as to the public relevance of the information. If that possibility was not to be admitted, the press could not practice its role as «public watchdog» and therefore essential matters for the self-government of citizens may not be public.

scholarly journals The Economic Analysis of the Law in the Sphere of Public Law Regulation of Activity of Economic Entities

2019 ◽  
Vol 62 ◽  
pp. 10005
Author(s):  
S.P. Bortnikov
Keyword(s):  
Public Relations ◽  
Economic Analysis ◽  
Legal Regulation ◽  
Point Of View ◽  
Economic Science ◽  
Economic Analysis Of Law ◽  
Economic Management ◽  
Time Interaction ◽  
Neoclassical Economic Theory ◽  
The Right

The relevance of work is caused by importance of correlation of the legal methods established by the power and the economic maintenance of the adjustable relations. In article the general approaches to legal regulation of economy, on the one hand, and to the economic analysis of law – with another are analyzed. The author argues the point of view according to which the correlation "law and economy" and differentiation of the economic analysis of continental and common law is necessary. Arguments in support of the centralized legal regulation and economic management of economy are adduced. Further author's main characteristics "the economic analysis of law" in the changing state of the Russian Federation, since 1990 are granted. In the most general sense methodological and ideological bases of approach to definition of legal regulation of economic management in the socialist and capitalist state are defined. According to the author, capitalism is also the deadlock direction of economic development. The approach existing in an economics represents attempt to extend phenomena of the neoclassical economic theory and neo institutionalism to the spheres of the public relations which are not connected with economy (i.e. economic approach to all social problems). Demand is not exclusively economic category, it extends also to the sphere of the right which is estimated also on availability, the price, alternative costs, usefulness. The author proves need of the researches covering boundary subject of law and economy. Arguments in support of this point of view are adduced. The conclusion is in conclusion drawn that need of researches on a joint of the right and economy is obvious now, and it concerns not only legal, but also equally economic science. At the same time interaction of sciences has to be carried out as equals, and amendments have to concern both fields of knowledge. In this regard researches "the rights and economies" can become one of the most perspective directions of development within both law, and economy.

scholarly journals Economic Losses of the Russian Budgetary System

2021 ◽  
Vol 8 (2) ◽  
pp. 47-52
Author(s):  
Marina V. Karaseva
Keyword(s):  
Public Relations ◽  
Civil Law ◽  
Legal Regulation ◽  
Civil Code ◽  
Economic Losses ◽  
Constitutional Court ◽  
Physical Damage ◽  
Property Relations ◽  
Single Complex ◽  
Law And Justice

The article analyzes a new legal trend, the essence of which is to consider property relations as a single complex, whereby the boundaries of certain segments of property and legal regulation complement and replace each other. The analysis of jurisprudence and, above all, case law and justice gives examples of such phenomena. The article analyzes the rulings of the Constitutional Court of the Russian Federation, which show a connection between tax and civil law. First of all, this resolution of the Russian Constitutional Court of December 08, 2017 No. 39-П, which was to some extent a turning point, because it introduced the possibility of the subsidy of state coercion and confirmed the new content of delita liability, provided for by Article 1064 of the Russian Civil Code. Delicate liability began to transform and became not only a means of reparations to the holder of absolute right, but also an expanded reimbursement of purely economic losses. The latter are defined as physical damage not resulting from physical injury to a person or property. From these positions, the article analyzes the Rulings of the Russian Constitutional Court of 05.03.2019 No. 14-П and from 02.07 2020 No. 32-П. The two above-mentioned rulings are united by the fact that the possibility of recovering purely economic losses under Article 1064 of the Russian Civil Code in these decisions is assumed, i.e., it indirectly stems from the content of the decision. In the article the author concludes that the widespread use of tort liability situations involving public relations shows that, thanks to the expansion of its content, it tends to go beyond civil law and the article by the institution of inter-industry.

scholarly journals The sphere of land relations as a component of administrative and legal regulation subject

1970 ◽  
pp. 283-289
Author(s):  
Vladyslav Zalievskyi
Keyword(s):  
Public Relations ◽  
Local Governments ◽  
Legal Status ◽  
Great Part ◽  
Legal Regulation ◽  
Administrative Law ◽  
Point Of View ◽  
Land Relations ◽  
Private And Public ◽  
The Subject

The author’s approach to defining the range of land-related and ground-related phenomena based on administrative law is proposed in the article. The availability of subject authority power relations in the structure and the fulfillment of relevant functions is the main criterion for the separation of such relations. The expediency of using the term “sphere of land relations” as those arising in connection with the exercise of power by the executive authorities and bodies of local self-government is validated and the subject of the relations is land, ground area, rights to them, as well as objects and subjects derived from them. Land relations are one of the largest in volume masses regulated by the norms of public relations law where an absolute majority of both private and public entities are involved. However, due to the diversity of such entities and differences in their legal status, the legal regulation of land relations uses the methods inherent in both civil and administrative law. In addition, in terms of the land law the existence of its own legal regulation method is emphasized. A great deal of research has been devoted to the issues of administrative and legal regulation of land relations, in particular by such scientists as E. Gladkova, M. Kovalsky, V. Pakhomov, M. Shulga, O. Nevmerzhitsky, D. Busuyok and others. Relevant papers from the administrative law point of view emphasize that a great part of the relations which have the subject of land and the phenomena connected with the ground are covered by the subject of administrative law. The aim of this article is to determine the range boundaries of land-related and ground-related phenomena that are regulated by administrative law. Taking into account the normative definition peculiarities of the “land relations” concept content in order to make scientific research, it is more correct to use the term “administrative and legal regulation in the field of land relations” in comparison with the term “administrative and legal regulation of land relations”. The term “sphere of land relations”, in our opinion, should be understood as a set of relations, which in addition to land includes relations arising in connection with the exercise of power by executive authorities and local governments and the subject of these relations is land, ground area, rights to them, and subjects and objects derived from them.

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