IMPACT OF THE CORONAVIRUS PANDEMIC ON CIVIL LAW RELATIONS

2020 ◽  
Author(s):  
Марьям Магомедовна Эрзанукаева
Keyword(s):  
Civil Law ◽  
The Impact

В статье на основе исследования действующего гражданского законодательства описано влияние коронавируса на вопросы договорного характера, исполнение обязательств и основания освобождения от ответственности The article describes the impact of coronavirus on contractual issues, performance of obligations and grounds for exemption from liability based on the study of current civil legislation.

scholarly journals COVID-19 as a Catalyst for the Transformation of Contractual and Enforcement Practices

Legal Concept ◽  
2020 ◽  
pp. 31-40
Author(s):  
Yuliya Tymchuk
Keyword(s):  
Civil Law ◽  
Digital Technologies ◽  
Legal Method ◽  
Force Majeure ◽  
Logical Method ◽  
Coronavirus Infection ◽  
Business Entities ◽  
Contractual Obligations ◽  
Settlement Of Disputes ◽  
The Impact

Introduction: the article provides an overview of the impact of the coronavirus pandemic (COVID-19) on treaty and enforcement practices. The most common methods of conclusion of civil-law contracts, as well as problems of fulfillment of contractual conditions, which arose against the background of spread of coronavirus infection, are considered. Legislative innovations were analysed, which led to a change in the procedure for the execution of certain types of civil law contracts, court practice, in which the legal position of the parties was based on arguments about the coronavirus pandemic. Methods: this study used both public science (dialectical method of cognition, analysis, synthesis, formal-logical method, prognostic, etc.) and private science methods (formal-legal, method of legal interpretation, etc.). Results: it is justified to increase the demand for digital technologies in the context of measures taken by the state to prevent the spread of coronavirus infection. New trends in contract practice have been identified and considered. The possibilities of legal qualification of coronavirus as a force majeure, the circumstance that makes it impossible to fulfill obligations, a significant change of circumstances, including taking into account the available judicial practice at the time of writing, have been determined. Online settlement of disputes arising from non-performance of contractual obligations has been proved to be useful. Conclusions: based on the results of the study, the interdependence between the level of introduction of digital technologies into public administration, the judicial system, the economic activity of business entities and the possibility of adaptation to the conduct of current activities in these spheres in the context of the spread of the crown virus has been determined.

scholarly journals Glosa do wyroku Sądu Najwyższego z dnia 17 października 2018 r. (II KK 73/18)

2020 ◽  
Vol 29 (1) ◽  
pp. 291
Author(s):  
Cezary Kulesza
Keyword(s):  
Supreme Court ◽  
Criminal Liability ◽  
Civil Law ◽  
Complex Behaviour ◽  
The Supreme Court ◽  
Bank Employees ◽  
The Impact

<p class="PreformattedText">The gloss refers to the problem of the impact of bank employees’ performance on borrowers’ liability for fraud. The author approves the view formulated in the thesis of the Supreme Court that the employees of the injured bank were obliged to exercise special diligence in checking the accuracy of the documents submitted by the accused necessary to obtain a loan. The position taken by the Supreme Court in the commented judgement can be considered as at least a partial departure from the previous jurisprudence of the Supreme Court accepting that the victim’s contribution to the occurrence of fraud is not relevant to the responsibility of the perpetrators. The author, starting from the results of victimological research, accepts the view that the basis of criminal liability for fraud is the complex behaviour of the perpetrator (extraneous) and representatives of the injured bank (intraneus) and their mutual activity. In the last part of the commentary, the author indicates the specific obligations of banks when granting loans. He also emphasizes the inclusion in civil law of the victim’s contribution to damage as a basis for its mitigation.</p>

scholarly journals Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes

2019 ◽  
Vol 30 (79) ◽  
pp. 58-72
Author(s):  
Edilene Santana Santos ◽  
Laura Calixto ◽  
Maira Ferreira Bispo
Keyword(s):  
Common Law ◽  
Civil Law ◽  
Equivalent Number ◽  
Disclosure Overload ◽  
The Subject ◽  
The Common ◽  
Methodological Approaches ◽  
The Impact ◽  
Big Four ◽  
Unique Study

ABSTRACT This article aims to assess the impact of the New Guideline of the Brazilian Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - OCPC 07) on improving formal features (size, readability, and specificity) of Brazilian companies’ Notes. OCPC 07 is one of the world’s first guidelines issued in response to the current demand for the downsizing of companies’ Notes, which according to standard setters and market agents have become too extensive, thus characterizing a disclosure overload. This is a unique study on the subject. The results suggest the effectiveness, although limited, of the new standard in promoting a departure from the habits of secrecy and formalism rooted in centuries of legal-accounting civil law tradition, and indicate that there is still room for complementary improvement initiatives in the form of incentives for firms and increased enforcement. Three complementary methodological approaches are used: (1) an analysis of both the evolution of note size after OCPC 07 and the factors explaining that size and its variation; (2) an examination of indicators of readability, conciseness, and specificity of the note on accounting policies; and (3) a size comparison of the Notes of Brazilian and British companies, a benchmark of the common law tradition. An average reduction of 10% in Note size was found two years after the introduction of Guideline (Orientação) 07 by the (OCPC 07). This downsizing was not generalized, but instead identified only among firms in the Novo Mercado and among those audited by two of the Big Four. Even in firms that reduced their notes by at least 20%, no significant improvements in readability levels could be perceived, nor in habits of copy-pasting the auditors’ templates, which could signal a focus on firms’ real practices in the note on accounting policies. Brazilian Notes remain far from the benchmark and are still 40% longer than British ones, despite an equivalent number of pages being expected.

The Emergence and Development of Intellectual Property Law in Canada

2017 ◽  
Author(s):  
Daniel Gervais
Keyword(s):  
Intellectual Property ◽  
Common Law ◽  
Civil Law ◽  
The United States ◽  
Supreme Court Of Canada ◽  
Complex Relationship ◽  
Canadian Law ◽  
The Supreme Court ◽  
Important Trading Partner ◽  
The Impact

This chapter reviews the emergence of intellectual property (IP) norms in the areas of copyright, trademarks, patents, and designs in Canadian law from the early days of the Dominion’s complex relationship with British IP statutes and policy to a time of progressive independence from those statutes. It then reviews more recent changes, some of which were made to bring Canada’s laws into line with major international registration systems. Canada has also been ready to experiment with variations on IP themes. This is visible both in statutes and in decisions by the Supreme Court of Canada. The impact of the bijural nature of Canada’s legal system and its proximity to the United States are also discussed: Canada has integrated civil law notions into an edifice constructed mostly of common law bricks, and must confront demands from its most important trading partner in adapting its intellectual property framework.

Effect of the forfaiture decision on the legal situation of the convicted spouse

2019 ◽  
Vol specjalny (XIX) ◽  
pp. 155-163
Author(s):  
Andrzej Pokora
Keyword(s):  
Property Rights ◽  
Civil Law ◽  
Criminal Code ◽  
Property Relations ◽  
Legal Instrument ◽  
Legal Situation ◽  
The Impact

The study concerns the impact of a decision on the forfaiture of objects originating from crime on the property relations of the convicted spouse. First of all, the relevant provisions of the Criminal Code governing the institution of forfaiture were analysed. Next, the effects of a judgment declaring forfeiture in the sphere of civil law are presented. n the next part of the paper there are considerations concerning the impact of the confiscation decision on the property situation of the convicted spouse. Finally, it is indicated which legal instrument the convicted spouse can use to enforce the protection of his or her property rights

scholarly journals Evaluation Concepts in Russian Codifications of Civil Law

Lex Russica ◽  
2019 ◽  
pp. 37-50
Author(s):  
V. G. Golubtsov
Keyword(s):  
Essential Feature ◽  
Civil Law ◽  
Legal Regulation ◽  
Public Law ◽  
Civil Code ◽  
Property Law ◽  
Private Law ◽  
Private And Public ◽  
The Impact ◽  
Basic Evaluation

Based on general legal and civilistic experience in the study of evaluative concepts, the author investigates the general and the specific in their civil law nature. As the result of the study, the author draws the conclusion that the existence of evaluative concepts forms a distinctive essential feature of civil law as private law. It is noted, however, that the doctrine, law-maker and law-enforcer need basic guidelines that will allow to define objective criteria for nominating concepts as evaluative, as well as for determining the boundaries of their systematic interpretation. Also, the author concludes that the impact of evaluation concepts on legal regulation in private and public law is different. In civil law, depending on the localization in the text of the Civil Code, it is possible to distinguish two groups of evaluation concepts. The first group includes the basic evaluation concepts that allow us to see the goals, meaning and specifics of civil law regulation. The second group, in the author’s opinion, includes peripheral evaluation concepts that are utilized by property law and separate contractual constructions and the presence of which allows to avoid unnecessary causality and, at the same time, makes it possible to bring legal regulation closer to real relations.

scholarly journals The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wafa Sassi ◽  
Hakim Ben Othman ◽  
Khaled Hussainey
Keyword(s):  
Design Methodology ◽  
Civil Law ◽  
Random Effects Model ◽  
Stock Liquidity ◽  
Content Type ◽  
Business Reporting ◽  
Country Study ◽  
Mandatory Adoption ◽  
Cross Country ◽  
The Impact

Purpose The purpose of this paper is to examine the impact of the mandatory adoption of eXtensible Business Reporting Language (XBRL) on firm’s stock liquidity. Design/methodology/approach Using a random-effects model, this study examines the impact of the mandatory adoption of XBRL (ADOPXBRL) on firm’s stock liquidity of 980 companies pertaining to 13 countries for a period from 2000 to 2016. Findings This paper finds that the mandatory ADOPXBRL affects negatively and significatively Amihud’s (2002) illiquidity ratio. Therefore, mandatory XBRL adoption enhances the firm’s stock liquidity. In addition, this paper finds that the impact of the mandatory ADOPXBRL on firm’s stock liquidity is more pronounced in civil law countries than in common law countries. Originality/value This paper contributes to the literature on the advantage of XBRL especially for the civil law countries by examining the impact of the mandatory ADOPXBRL on firm’s stock liquidity.

Transnational Access to Evidence, Witnesses, and Suspects

2019 ◽  
pp. 585-608
Author(s):  
Sabine Gless
Keyword(s):  
European Union ◽  
Common Law ◽  
Civil Law ◽  
Legal Assistance ◽  
The European Union ◽  
Nation States ◽  
Criminal Justice Systems ◽  
Fact Finding ◽  
Legal Frameworks ◽  
The Impact

This chapter examines issues surrounding transnational access to evidence, witnesses, and suspects. More specifically, it considers whether the evidence can be transferred between nation-states without negatively affecting the legitimacy, fairness, and reliability of the fact-finding procedure. The focus is on basic questions arising from the conflict between the criminal justice systems’ genuine interest in comprehensive and reliable fact-finding and the specific restrictions on fact-finding when evidence exists beyond a state border. The chapter first traces the historical roots of transnational access to evidence and provides an overview of current legal practices before using the German and U.S. legal frameworks as case studies to illustrate the impact of mutual legal assistance in a civil law and a common law jurisdiction. It then outlines new approaches to transnational access to evidence such as the framework of the European Union, with emphasis on safeguards for reliability and fairness of fact-finding.

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