Interest Due under Article 19 of the Tax and Insurance Procedure Code

De Jure ◽  
2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Ani Miteva ◽  
Keyword(s):  
Detailed Analysis ◽  
Case Law ◽  
Legal Provisions ◽  
Procedure Code ◽  
Tax Audit ◽  
Special Case ◽  
Personal Liability ◽  
Legal Entities

A special case of personal liability of the management of taxable legal entities has been created through the provisions of Article 19 of the Tax and Insurance Procedure Code (TIPC). Following the amendments to the aforementioned legal provisions, which have come into force on 4 August and 21 November 2017, the subjective scope of the liability under Article 19 of the TIPC has been significantly expanded as it currently covers the majority owners of the taxable person’s capital and, in certain situations, the shareholders holding minority shares. In relation to the increasing number of tax audit proceedings focusing on the realization of the liability under Article 19 of the TIPC, and the expanding case law on the application of the above-mentioned legal provisions, the scope of Article 19 of the TIPC requires a more detailed analysis, particularly of the interest due.

scholarly journals THE RIGHT OF AN ACCUSED TO DEFENCE UNDER THE CRIMINAL JUSTICE SYSTEM IN MALAYSIA

2022 ◽  
Vol 7 (1) ◽  
pp. 43-58
Author(s):  
Mohd Safri Mohammed Na’aim ◽  
Ramalinggam Rajamanickam ◽  
Rohaida Nordin
Keyword(s):  
Criminal Justice ◽  
Criminal Justice System ◽  
Justice System ◽  
Case Law ◽  
Criminal Trial ◽  
Public Prosecutor ◽  
Research Approach ◽  
Legal Provisions ◽  
Procedure Code ◽  
The Right

Background and Purpose: Under the criminal justice system, the burden lies on the prosecution to prove the guilt of the accused. It is worth noting that a criminal trial is not one-sided; it also allows the accused to raise his defence to prove his innocence. The research aims to analyse the right of the accused to raise a defence and when the defence should be raised in a criminal trial process in Malaysia.   Methodology: This research adopts a legal research approach involving a detailed analysis of the relevant legal provisions, case law and scholarly writing related to this area.   Findings: The research found that the Criminal Procedure Code (CPC) (Act 593) is silent as to when the defence should be raised. That being said, with reference to the Supreme Court’s case of Lin Lian Chen v. Public Prosecutor [1992] 1 CLJ 285 (Rep), the accused should introduce his defence at the earliest stage as possible. Failing this may give rise to the presumption that the defence raised was a mere invention. Although the principle has been regarded as a law in raising defence, there are still cases where the accused did not present the defence at an earlier stage.   Contributions: This research contributes to the corpus of legal knowledge of criminal defence, particularly on raising criminal defence in a criminal trial with the aim of providing better protection for the accused in the criminal justice system. Keywords: Criminal justice system, criminally liable, defence, right of the accused, & criminal trial.   Cite as: Mohammed Na’aim, M. S., Rajamanickam, R., & Nordin, R. (2022). The right of an accused to defence under the criminal justice system in Malaysia. Journal of Nusantara Studies, 7(1), 43-58. http://dx.doi.org/10.24200/jonus.vol7iss1pp43-58

Datenschutzverstöße des Betriebsrats

2021 ◽  
Author(s):  
Lenas Tilman Götz
Keyword(s):  
Data Protection ◽  
Case Law ◽  
Considerable Importance ◽  
Eu Law ◽  
Daily Work ◽  
Numerous Data ◽  
Works Council ◽  
Liability Risks ◽  
Personal Liability ◽  
Responsible Party

The work takes a comprehensive look at the possible liability in the event of data protection violations by the works council or by individual works council members. The question is of considerable importance in practice because works councils have to deal with numerous data in their daily work. In addition, a personal liability of works council members is possible - even in spite of the alleged clarification in the context of § 79a sentence 2 BetrVG. After a fundamental discussion of the question of whether the works council can be the responsible party within the meaning of Article 4 No. 7 of the GDPR, the work deals with the admissibility of Section 79a sentence 2 of the BetrVG under EU law. The author comes to the conclusion that § 79a S. 2 BetrVG is not compatible with the requirements of EU law and may not be applied due to this illegality of EU law. Existing case law is also comprehensively evaluated in the process.Subsequently, all liability facts of the German Civil Code (BGB) as well as of the GDPR are illuminated. Finally, possible liability risks for employers are discussed. Due to numerous practical examples, the work is ideally suited for practitioners.

scholarly journals The Development of the Legal Position of Legal Entities in Russian Criminal Proceedings

2021 ◽  
Vol 2 ◽  
pp. 48-53
Author(s):  
Galina I. Sedova ◽  
◽  
Yulia V. Drazhevskaya ◽  
Keyword(s):  
Historical Analysis ◽  
Criminal Proceedings ◽  
Criminal Process ◽  
Legal Entity ◽  
State Register ◽  
Procedure Code ◽  
Legal Position ◽  
The Russian Federation ◽  
Definition Of ◽  
Legal Entities

The current Criminal Procedure Code of the Russian Federation, while securing the opportunity for a legal entity to participate in criminal proceedings, does not establish which organizations are to be understood as a “legal entity”. In this regard, this concept in the criminal process is often identified with the civil-legal definition of a legal entity, leaving behind its framework organizations that are not subject to registration in the Unified State Register of Legal Entities. Meanwhile, historical analysis indicates that legal entities were participants in criminal procedural relations long before the concept of “legal entity” was consolidated in civil legislation, as well as the establishment of the procedure for their registration. At the same time, starting from the XI century, the possibility of participation of legal entities in the criminal process was determined by criteria that have not lost their relevance at the present time.

scholarly journals In the name of the public: Representatives of collective and wider interest of the public in administrative matters in Serbia

Pravni zapisi ◽  
2020 ◽  
Vol 11 (2) ◽  
pp. 504-531
Author(s):  
Jelena Jerinić
Keyword(s):  
Public Interest ◽  
Case Law ◽  
Legal Framework ◽  
Interested Party ◽  
The Public ◽  
Administrative Procedure ◽  
Active Approach ◽  
Legal Provisions ◽  
Direct Indication ◽  
Administrative Procedures

Serbian Law on General Administrative Procedure (LGAP) opened a possibility for broadening the standing in administrative procedures and administrative disputes, by inclusion of subjects representing collective interests and interest of the wider public - primarily, citizen associations and similar organizations. However, by failing to regulate a series of concrete issues, the Law places the administration and the Administrative Court before a challenge, demanding from them an extensive interpretation of not only LGAP's provisions, but other legislation already recognizing such organizations as AIDS in realization of the public interest. The author analyzes relevant legislation, as well as available administrative and court caselaw in search of these answers. The lack of explicit legal provisions could be balanced by a creative approach in practice, especially by the Administrative Court. Having in mind comparative solutions, the question arises whether it is necessary to regulate this category of potential parties separately or to link it more explicitly to the already existing notion of an interested party. Instead, completely new notions have been introduced - collective interests and the wider interests of the public - which are not or not consistently defined in Serbian law. The current, not so voluminous case law, shows that the administrative bodies need a more direct indication of the rules, i.e. a more explicit definitions of these terms. However, despite the restrictive legal framework, administrative bodies should be open to understanding the specific circumstances, i.e. the motivation that an organization has when it seeks standing. In the normative sphere, one of the solutions could be to envisage the analogous application of LGAP's provisions on the interested party. Other solutions could be sought in explicitly mentioning them in the provisions on right to appeal. The current formulations of LGAP do not provide sufficient guidance to the administration and an extensive interpretation would be a great challenge for them. An active approach of the Administrative Court could show the way for the administration toward and effective application of these provisions of LGAP.

Extradition of a Person: The National Law of Ukraine and the Case Law of the European Court of Human Rights

2021 ◽  
Vol 39 (9) ◽  
Author(s):  
Tatiana H. Fomina ◽  
Volodymyr I. Galagan ◽  
Zhаnnа V. Udovenko ◽  
Serhii Ye. Ablamskyi ◽  
Yana Yu. Koniushenko
Keyword(s):  
Human Rights ◽  
Criminal Procedure ◽  
Case Law ◽  
Criminal Offense ◽  
National Legislation ◽  
Procedure Code ◽  
European Court ◽  
Relevant Case ◽  
The Right

This article aims at establishing and emulating the relevant issues surrounding the detention of person presumed of committing a criminal offense outside the territory of Ukraine in respect with the provisions adumbrated by the European Court of Human Rights. The study was conducted through the prism of national legislation and the relevant case law of the European Court of Human Rights. The issues of realization of the detainee's rights, including the right to protection, were considered separately. According to the results of the study, certain ways to improve the provisions of the Criminal Procedure Code of Ukraine have been formulated.

Interactive Communication Systems and Technologies for Effective E-Learning

2020 ◽  
pp. 277-289
Author(s):  
Aisha A. Al-Ajeel ◽  
Lujain A. Al-Anjari ◽  
Muhammad Sarfraz
Keyword(s):  
Best Practices ◽  
Detailed Analysis ◽  
Research Methods ◽  
Communication Systems ◽  
The State ◽  
Interactive Communication ◽  
E Learning ◽  
The State Of Kuwait ◽  
Special Case

Interactive communication systems and technologies are big motivation for e-learning nowadays. This chapter is dedicated for studying the effect of e-learning worldwide. The state of Kuwait is considered as a special case for this study. Two research methods have been used in this study. One method uses a questionnaire for an input of 104 students to study their level of acceptance and their attitudes towards e-learning. Other method has been set to collect interviews with 21 instructors who are involved in e-learning at undergraduate and graduate levels. The participants among students and instructors have been randomly chosen from different Kuwait institutions. A detailed analysis of the input has triggered the best practices to change the people's behavior towards e-learning and find a possible solution to bridge the gap between system makers and the users.

scholarly journals The other side of tax discrimination

2019 ◽  
Vol 40 (2) ◽  
pp. 929-956
Author(s):  
Mateusz Wąsik
Keyword(s):  
Sexual Orientation ◽  
Case Law ◽  
The European Union ◽  
Eu Member States ◽  
Legal Provisions ◽  
Long Run ◽  
European Court ◽  
Domestic Law ◽  
Personal Taxation ◽  
The Eu

The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland. These aspects are usually perceived as discrimination of citizens based on their sexual orientation. The author of this paper has focused on various aspects of possible discrimination, mainly concerning discrimination on the grounds of personal taxation, including inheritance and gift taxes. For these purposes, the author analysed the domestic tax rules differentiating couples living in a marriage and couples without that possibility. These legal provisions have been analysed together with the most recent domestic jurisprudence. Furthermore, the paper presents comparative analyses of domestic rules with EU law. Due to the lack of case-law oriented towards fiscal discrimination due to sexual orientation, the relevant CJEU (the Court of Justice of the European Union, hereinafter: the CJEU) and ECHR (the European Court of Human Rights, hereinafter: the ECHR) case-law have been recalled to reveal possible violations of fundamental freedoms and tax discrimination. The author makes a connection between the lack of proper regulations implemented in the domestic law with the unjustified differentiation of cross-border families on tax grounds. In the long run, only the harmonisation of personal taxation at the EU level can lead to a resolution to this situation. Alternatively, as an interim solution, the relevant ECHR judgment may be of assistance.

English Worldwide Freezing Orders in Europe

2018 ◽  
Vol 5 (3) ◽  
pp. 250-274
Author(s):  
Pontian N. Okoli
Keyword(s):  
Public Policy ◽  
Member State ◽  
Case Law ◽  
Judicial Discretion ◽  
Mutual Trust ◽  
Legal Certainty ◽  
Legal Regime ◽  
Protective Measures ◽  
Legal Provisions ◽  
Court Of Justice

A judgment creditor who obtains a freezing order in one EU Member State may seek to enforce it in another Member State. When judgment creditors seek to enforce such orders, the judgment debtors may appeal against the enforcement orders. This article examines how protective measures can be guaranteed pending such enforcement appeals under the Brussels legal regime. Relevant legal provisions and the case law of the Court of Justice are considered. There is also an examination of the recent English response to the Brussels legal regime and an argument that the judgment creditor is entitled to protective measures. Drawing support from public policy and mutual trust considerations, this article concludes that exercising judicial discretion in granting protective measures pending appeals undermines legal certainty.

Besondere Typen der Widerklage

2019 ◽  
Author(s):  
Annalena Hanke
Keyword(s):  
Case Law ◽  
Civil Procedure ◽  
Third Party ◽  
Procedural Law ◽  
Procedure Code ◽  
The Law

This highly significant work in terms of litigation practice critically examines the case law of Germany’s highest courts with regard to third-party counterclaims. In particular, it discusses the recognition of third-party counterclaims as an independent institution of procedural law. This work solves the problems that arise in this respect, above all the question of local jurisdiction, using the existing legally regulated instruments of procedural law. Due to the actual lack of the presupposed loophole in the regulations, it therefore calls into question both the analogous application of § 33 of Germany’s civil procedure code (Zivilprozessordnung) and the judicial development of the law in this area.

The Practice and Case Law of Israel in Matters Related to International Law

1995 ◽  
Vol 29 (4) ◽  
pp. 720-746 ◽  
Author(s):  
Rotem M. Giladi
Keyword(s):  
Middle East ◽  
International Law ◽  
Detailed Analysis ◽  
European Community ◽  
General Structure ◽  
Peace Process ◽  
Case Law ◽  
Comprehensive Understanding ◽  
Legal Regime ◽  
Association Agreement

In 1995, the Association Agreement between Israel and the European Community was signed in Brussels. This instrument is the product of years of negotiations. Europe's traditional policy on a linkage between the nature of its economic and political ties with Israel and progress in the Middle East peace process have led to static relations between the two, despite the importance attached by the Community to the region as part of its Mediterranean policy. The achievements of the Israeli-Palestinian (and Israeli-Arab) peace process, which was renewed with the October 1991 Madrid Conference, have at last enabled Israel and the Community to establish the Association status sought by Israel. A true comprehensive understanding of the Association Agreement necessitates therefore an examination of several other subjects such as the previous relations between the sides and the legal arrangements institutionalising these relations; Israel's trade position with Europe; the European Community's Mediterranean Agricultural and Commercial policies, and many other. This, however, cannot be done within the limits of this paper. Instead, this section merely seeks to briefly survey the legal regime embodied in the Association Agreement, that is, its general structure, main features and important legal, economic and political provisions. It should be emphasised that no detailed analysis of the provisions of the Association Agreement is intended, for the Association Agreement encompasses many fields and areas.

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