scholarly journals Bioethics research under European and national regulations

2021 ◽  
pp. 24-27
Author(s):  
Angela Cuciurca ◽  
◽  
Grigore Pitac ◽  
Keyword(s):  
Legal Regulations ◽  
Community Institutions ◽  
European Institutions ◽  
Domestic Legislation ◽  
Legislative Framework ◽  
The Subject

The timeliness of the subject is due to the interest shown in knowledge of the European and national legislative framework in bioethical research. The European and national legislative framework for bioethical research is clarified in this Article, and the biophysical issues are classified into domestic legislation. It also assesses certain rules and legal regulations contained in the Treaties drawn up by the European institutions, which aim at establishing and operating best the Community institutions on bioethics and which are useful for the national legislative framework.

scholarly journals STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM

2018 ◽  
Vol 4 (4) ◽  
pp. 346-350
Author(s):  
Volodymyr Uvarov ◽  
Dmytro Mirkovets ◽  
Viktoriia Zarubei
Keyword(s):  
Legal Regulation ◽  
Legal Regulations ◽  
Legal Method ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
The Status ◽  
The Subject ◽  
Tax Payments ◽  
Legal Mechanism ◽  
Practical Implications

The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere.

Obywatele Unii Europejskiej – wyborcy Parlamentu Europejskiego – parlamentu ponadnarodowego

2016 ◽  
Vol 14 (3) ◽  
pp. 147-162
Author(s):  
Stefan Marek Grochalski
Keyword(s):  
European Union ◽  
Subject Matter ◽  
European Parliament ◽  
Legal Regulations ◽  
The European Union ◽  
Democratic State ◽  
The Subject ◽  
Direct Elections

Parliament – an institution of a democratic state – a member of the Union – is not only an authority but also, as in the case of the European Union, the only directly and universally elected representative body of the European Union. The article presents questions related to the essence of parliament and that of a supranational parliament which are vital while dealing with the subject matter. It proves that the growth of the European Parliament’s powers was the direct reason for departing from the system of delegating representatives to the Parliament for the benefit of direct elections. It presents direct and universal elections to the European Parliament in the context of presenting legal regulations applicable in this respect. It describes a new legal category – citizenship of the European Union – primarily in terms of active and passive suffrage to the European Parliament, as a political entitlement of a citizen of the European Union.

European Union Law

2021 ◽  
Author(s):  
Margot Horspool ◽  
Matthew Humphreys ◽  
Michael Wells-Greco
Keyword(s):  
European Union ◽  
Environmental Law ◽  
Research Topics ◽  
European Union Law ◽  
European Institutions ◽  
The Subject ◽  
Free Movement Of Goods ◽  
The Uk ◽  
Substantive Law ◽  
The Eu

Titles in the Core Text series take the reader straight to the heart of the subject, providing focused, concise and reliable guides for students at all levels. The eleventh edition of European Union Law provides a systematic overview of the European institutions and offers thorough, wide-ranging coverage of the key substantive law topics, including separate chapters on competition, discrimination, environmental law and services. It also features a new chapter on the EU and its relationship with third countries, including the UK. Incisive analysis of the governing themes and principles of EU law is consistently delivered, while chapter summaries, critical questions, further reading suggestions and the new ‘Brexit checklist’ feature help to guide the reader through the subject and support further research. Topics covered also include supremacy and direct effect, the European Courts, general principles, free movement of goods and persons and citizenship.

scholarly journals Reviewing judicial precedent No. 74.2.12-597 of general board of Iran’s supreme court

2016 ◽  
Vol 13 (3) ◽  
pp. 4738
Author(s):  
Parviz Dehghan
Keyword(s):  
Supreme Court ◽  
Legal Regulations ◽  
Trade Law ◽  
The Subject ◽  
Judicial Procedures

According to legal regulations, endorsers of a commercial document hold severally liable against its holder; and in this regard the holder too has some duties to perform. Among these duties, after the demand and protest for non-payment in legal time is litigation within a certain legal time. There are different opinions regarding inclusion of the guarantors in article 286 of Iran’s trade law and judicial procedures are also divided and vary, and according to some rulings of some branches of Iran’s Supreme Court, the guarantor is included in the subject of article 286 while some of the branches consider it outside of the article 286 subject. This difference resulted in the issuance of judicial precedent no. 597 on 1995 May 2nd which rules on the exclusion of the guarantor in the subject of article 286 inclusion. In this paper, along with reviewing the ruling, the guarantor inclusion-exclusion cases in the subject and ruling of article 286 of the Iran’s trade law is determined.

scholarly journals Tax Sanctions as the Institutions Conditioning Efficiency of Collecting Tax Information – Limits of Legal Regulations

2020 ◽  
Vol 29 (4) ◽  
pp. 189
Author(s):  
Paweł Majka
Keyword(s):  
International Law ◽  
Degree Of Saturation ◽  
Tax Law ◽  
Legal Regulations ◽  
Legal Norms ◽  
The Subject ◽  
The Law ◽  
Principle Of Proportionality

<p>The subject of the study is to outline the boundaries within the legislator may sanction the obligations to provide information to tax authorities using tax sanctions. The author analyzes tax sanctions as instruments guaranteeing the effectiveness of legal norms related to information obligations in the light of the protection of the taxpayer’s rights. In the author’s opinion, there is a clear outline of the possible shape of the sanction, which limits the legislator in excessive interference with the rights of taxpayers. These limits, both in national and international law, are determined primarily by the principle of proportionality, which is decisive for the degree of discomfort associated with the application of sanctions. It should be indicated that the shape limits of these sanctions, characterized in this study, guarantee, in turn, the protection of the rights of these entities. At the same time, it should be emphasized that tax sanctions are, in principle, a complementary element of the system of the guarantees of the law effectiveness and the legislator deciding on their wider use should properly balance the degree of “saturation” of tax law with sanctions taking into account its nature.</p>

scholarly journals Teoretyczne założenia crowdfundingu oraz jego regulacje prawne w Unii Europejskiej i w Polsce

2019 ◽  
Vol 4 ◽  
pp. 97-114
Author(s):  
Michał Biela
Keyword(s):  
European Union ◽  
Legal Aspects ◽  
Practical Implementation ◽  
Legal Regulations ◽  
The European Union ◽  
The Third ◽  
Theoretical Assumptions ◽  
The Subject ◽  
Alternative Sources ◽  
Desk Research

Celem niniejszego artykułu jest prezentacja założeń teoretycznych oraz praktycznej implementacji koncepcji alternatywnych źródeł finansowania społecznościowego w Polsce i Unii Europejskiej ze szczególnym uwzględnieniem aspektów formalno-prawnych crowdfundingu. Artykuł składa się z trzech części: w pierwszej opisano założenia definicyjne i koncepcyjne crowdfundingu, w drugiej przedstawiono propozycję zmiany ram regulacyjnych finansowania społecznościowego, przygotowanych przez instytucje Unii Europejskiej, natomiast trzecia zawiera uregulowania prawne finansowania społecznościowego w Polsce. W artykule jako metodę badawczą zastosowano desk research, której implementacja umożliwiła analizę istniejącej literatury przedmiotu. Theoretical assumptions of crowdfunding and its legal regulations in the European Union and in PolandThe aim of this article is to present the theoretical assumptions and practical implementation of the concept of alternative sources of funding in Poland and in the European Union, with emphasis on the formal and legal aspects of crowdfunding. The article consists of three parts. The first part describes the definition and conceptual assumptions of crowdfunding. The second part presents a proposal to change the crowdfunding regulatory framework at the European Union level. The third part includes legal regulations for crowdfunding in Poland. In the article, desk research was used as a research method, the implementation of which enabled the analysis of the existing literature on the subject.

THE ROLE OF LAW ENFORCEMENT INSTITUTIONS IN PREVENTING AND COMBATING THE CRIME OF HUMAN TRAFFICKING

2020 ◽  
Vol 136 (4) ◽  
pp. 258-272
Author(s):  
ANETA ŁYŻWA
Keyword(s):  
Law Enforcement ◽  
Special Role ◽  
Legal Regulations ◽  
Human Beings ◽  
Effective Prevention ◽  
Cross Border ◽  
The Subject ◽  
Operational Activities ◽  
Polish Law

The subject of this study is the characteristics of Polish law enforcement authorities in the fi eld of preventing and combating the crime of traffi cking in human beings. The author points out that, based on existing legal regulations in Poland, the foremost burden related to prevention and prosecution activities of this type of crime lies within the scope of duties of the prosecutor’s offi ce, the Police, and the Border Guard. Thus, the article is devoted to a concise description of the indicated entities in terms of their legal instruments which make it possible to effectively implement the tasks and duties imposed by law and regulations upon the institutions. In the author’s assessment, the key role in the system is played by the prosecutor, who is the only authority sanctioned to make decisions on initiating the investigation and entrusting its conduct in its entirety or the indicated scope to other authorities, primarily the Police or the Border Guard. The prosecutor’s special role also results from the fact of being solely entitled to draw up and support an indictment in court in cases involving traffi cking in human beings. Nevertheless, according to the author, in practice, the main responsibility to carry out procedural and operational activities in this category of cases lies with the Police and Border Guard. The author points out that, at present, the Polish law enforcement system has appropriate instruments, both at the legal and institutional levels, ready for the effective prevention of and combat against crimes of human traffi cking. However, bearing in mind that the phenomenon of human traffi cking has, in principle, a cross-border dimension, the article highlights the aspect of international cooperation between the relevant institutions established to detect and prosecute these crimes.

scholarly journals Procedural features of the interaction between the forensic expert and the investigator at the scene related to the use of firearms

Legal Ukraine ◽  
2020 ◽  
pp. 20-25
Author(s):  
Keyword(s):  
Poor Quality ◽  
Public Security ◽  
Forensic Examination ◽  
Criminal Offenses ◽  
Legislative Framework ◽  
The Subject ◽  
Forensic Expert ◽  
Conducting Research ◽  
High Level

The article examines the features of the interaction of a forensic expert and an investigator at the scene of an incident involving the use of firearms, and the determination of the expert’s error when performing his functions in the investigation of criminal offenses related to the use of firearms. The specified list of criminal offenses, the subject of which is firearms, and also analyzed the statistics on the number of registered crimes under the selected article and the percentage of these crimes to crimes against public security committed in the same year. The legislative framework governing the activities of a forensic expert has been checked. The definitions of the concept of “forensic examination” are also given, the essence of interaction between the investigator and the forensic expert is characterized and their forms are indicated. The issues of the features of conducting research with firearms by a forensic expert have been studied. It was proposed to improve the skills of forensic experts to eliminate the poor-quality conclusions of the expert and further facilitate the rapid conduct of the pre-trial investigation at a high level. It was noted about the expediency of interaction between the investigator and the forensic expert by the beginning of the appointment of a forensic examination by prior agreement of questions, the answers to which the investigator wants to see in the expert’s conclusion. It is also recommended to transfer the authority to collect materials and objects that will be subject to expert research to the forensic expert who will conduct the research, and not to the investigator or specialist. Key words: forensic expert, investigator, firearms, procedural features.

scholarly journals Administrative and legal dimension of the Police cooperation with international entities

2020 ◽  
Vol 31 ◽  
pp. 93-106
Author(s):  
Bogdan Jaworski ◽  
Keyword(s):  
European Union ◽  
International Organizations ◽  
Current System ◽  
Legal Regulations ◽  
Police Cooperation ◽  
Research Attention ◽  
The Subject ◽  
International Police Cooperation ◽  
Police Activity

The modern police formation to which the Police in Poland aspires cannot be limited only to independent execution of tasks. Performing statutory tasks by the Police is related to undertaking various forms of cooperation and interaction with legally and organizationally diverse entities. Apart from national cooperation, legal regulations impose an obligation to cooperate with police forces of other countries and their international organizations, as well as with European Union bodies and institutions. The subject of deliberations is widely understood international cooperation of the Police and the role of entities responsible for its conduct. The areas of cooperation and forms in which it is undertaken have been investigated. Special research attention was also paid to legal regulations relating to police activity on the international arena. In the study attempts were made to assess the current system of international police cooperation.

scholarly journals From the Constitution of the Russian Federation to an order: particularities of departmental rule-making in health care

2021 ◽  
Vol 2021 (2) ◽  
pp. 70-76
Author(s):  
Antonina Chuprova
Keyword(s):  
Health Care ◽  
Russian Federation ◽  
Research Problem ◽  
Medical Organization ◽  
Domestic Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Federal Laws ◽  
Rule Making

The relevance of the research is based on the role of special orders of the Ministry of Health about the realization of citizens’ rights to available and qualitative medical care by providing patients with the opportunity to choose a medical organization. Problems arising in connection with the untimely delivery of health care arise from the contradictions in the provisions of regulations that occupy different places in the hierarchy of domestic legislation. The formulation of the research problem is conditioned by the subject of the analysis, which does not only reflect the existing contradiction between departmental orders in the health care system of the Constitution of the Russian Federation and the provisions of current federal legislation, but allows us to resolve the problems of their correlation, on the basis of which a serious transformation of the not yet patient-oriented normative framework in the health care sector should take place. The objective of the study is to formulate proposals for improving the current legislation that defines the rights of citizens in the field of healthcare. Based on the results obtained, conclusions were drawn, according to which it is advisable to adjust certain provisions of departmental regulations, taking into account the rights of patients, which they are endowed with by the Constitution of the Russian Federation and federal laws in the field of health care. Based on the criminological aspect of violations in the normative acts hierarchy by departmental orders, we can speak about the emergence of a new group of corruption risks.

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