Tax autonomy and non-discrimination rules in the era of conflicting political goals: international and Polish perspective

2019 ◽  
Vol 76 ◽  
pp. 363-399
Author(s):  
Aleksandra Tychmańska
Keyword(s):  
Research Work ◽  
Case Analysis ◽  
Case Law ◽  
International Perspective ◽  
Legal Order ◽  
Tax Autonomy ◽  
Globalized World ◽  
The Impact ◽  
Discrimination Rules

The aim of this paper is to discuss non-discrimination rules concerning tax matters on the example of Polish case analysis. Author wishes to conduct research work in broader context. In this regard it is necessary to outline the current globalized world in which tax systems of states operate, discuss the concept of state’s tax autonomy and examine how the role of a state on tax matters has recently changed. Subsequently the non-discrimination rules from an international perspective shall be presented. It is also important to answer the question about the impact of those rules on state’s tax autonomy and about the role which they could play in reconciling political goals in the current globalized world. All of this contexts enables to examine non-discrimination rules from Polish perspective. Author introduces all of non-discrimination rules concerning taxation in Polish legal order, accordingly presents and studies Polish case law regarding those rules. Finally, overall conclusions of the research work are introduced which are intended to discuss the role, significance and the future of non-discrimination rules in contemporary globalized world, both from international and Polish perspective.

Rola uzasadnienia sądowego w realizacji prawa do rzetelnego procesu sądowoadministracyjnego– standard strasburski

2014 ◽  
pp. 13-31
Author(s):  
Katarzyna Grzelak-Bach
Keyword(s):  
Human Rights ◽  
Legal Reasoning ◽  
Case Law ◽  
Legal Order ◽  
European Court ◽  
Protection Of Human Rights ◽  
Judicial Proceedings ◽  
Court Proceedings ◽  
Basic Level

Following a brief introduction of article 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms, the author begins by analyzing case law from the European Court of Human Rights regarding the legal reasoning in judicial proceedings. The main premise of this paper is to present a formula for preparing legal reasoning in administrative court proceedings. The author draws attention to the role of judges who, in the process of adjudication, should apply creative interpretation of the rules of law, when they see errors or omissions in legislative provisions, or blatant violations of the European legal order. The conclusion of those deliberations finds, that the process of tailoring the approach to meet Strasbourg’s requirements should, on a basic level, be at the discretion of judges rather than the legislators.

L'azione dell'Unione europea contro le discriminazioni basate sulla religione: l'impatto della giurisprudenza della Corte europea dei diritti umani

2012 ◽  
pp. 475-511
Author(s):  
Federico Casolari
Keyword(s):  
Human Rights ◽  
General Framework ◽  
Case Law ◽  
Legal Order ◽  
Equal Treatment ◽  
Freedom Of Religion ◽  
Eu Law ◽  
The Right ◽  
The Impact ◽  
The Eu

Law Although EU law has established a general framework concerning the fight against discriminations on the grounds of religion (namely as far as equal treatment in employment and occupation is concerned), the related ECJ case law is not very rich. This article tracks and evaluates the impact of the ECHR case law devoted to the freedom of religion on the interpretation and application of EU law concerning religion discriminations. It argues that the ECHR case law may contribute to identify the notion of ‘religion' which is relevant for EU law, while several arguments may be put forward against the application of the Strasbourg approach to the balancing between the right to quality based on religion and others human rights into the EU legal order.

scholarly journals Funkcje mediacyjne realizowane przez mediatora w trakcie mediacji. Wybrane zagadnienia

2018 ◽  
Vol 27 (3) ◽  
pp. 73
Author(s):  
Marzena Myślińska
Keyword(s):  
Legal Regulation ◽  
Professional Role ◽  
Legal Order ◽  
Mediation Process ◽  
Legal Relationship ◽  
The Social ◽  
Key Issues ◽  
The Subject ◽  
The Impact

<p>The subject of this article is the analysis of the activity undertaken during mediation in the context of the characteristics of the mediation process and the normative conditions of the legal relationship and disputes resolved through this form of ADR. In order to implement the project, the content of the work will contain a list of functions performed by the mediator during mediation as ‘the environment for performing the role’ (which is not closed due to the dynamics of interaction in the negotiations). Their character and content determine the nature of the social and professional role of mediators in the Polish legal order, it also allows us to illustrate in detail the key issues for reflection on the professional role, including, for example, legal liability and conflict of roles. Mediation functions are diversified in terms of the frequency of their implementation depending, among other things, on the strategy of conducting mediation, the specificity of the dispute and the legal regulation of mediation. The discussion of the last of the indicated differentiating factors (i.e. the impact of universally binding law) will be reflected in the content of the paper.</p>

Language as a soft power resource

2018 ◽  
Vol 42 (2) ◽  
pp. 132-143 ◽  
Author(s):  
Gulshan Pashayeva
Keyword(s):  
Soft Power ◽  
Geographic Location ◽  
Group Consciousness ◽  
Power Resource ◽  
Power Resources ◽  
The Republic ◽  
Globalized World ◽  
The Impact ◽  
Active Interaction

Abstract The term soft power, developed by Joseph Nye, is a widely popular concept used to describe efforts to attract rather than coerce as means of persuasion. Language, which is widely viewed as a traditional (not to say extremely important) component of nationhood and a symbol of identity and group consciousness, can be used as an expression of soft power resources within this context. It is apparent that in today’s globalized world, the role of international languages as global means of communication has increased considerably. At the same time, English has become the de facto lingua franca in international trade, academia, technology and many other fields. Against this background, this article examines the impact of language as a soft power resource in the case of the Republic of Azerbaijan, which is a multi-ethnic state located at the crossroads of Europe and Asia. Due to its geographic location, the constant migrations of people who have passed through its territory throughout the centuries, and it has long been a zone of active interaction of languages, cultures and civilizations.

Building a Swiss Chalet in an Irish Legal Landscape? Referendums on European Union Treaties in Ireland & the Impact of Supreme Court Jurisprudence

2009 ◽  
Vol 5 (1) ◽  
pp. 32-70 ◽  
Author(s):  
Gavin Barrett
Keyword(s):  
European Union ◽  
Political Parties ◽  
Supreme Court ◽  
Case Law ◽  
Legal Framework ◽  
Equal Access ◽  
Constitutional Amendment ◽  
Political Implications ◽  
The Impact

Irish legal framework on European referendums – Case-law – Judicial activism – No appropriate legislative reaction – Essential scope or objectives test – Constitutional amendment necessary if test not met – Single Act – Pressure for referendum at each new treaty – Political implications – Positive and negative sides of referendums – Referendum-elites – Government sidelined – Equal access to broadcasting – Issues of equality – Diminished role of political parties

scholarly journals The Role of Diversity in Company Productivity: The Case of the Bank Sector in Kosovo

2021 ◽  
Vol 4 (4) ◽  
pp. p63
Author(s):  
Bardha Mulhaxha ◽  
Berim Ramosaj
Keyword(s):  
Statistical Analysis ◽  
Human Resources ◽  
Work Environment ◽  
Banking Sector ◽  
Practical Significance ◽  
Group Productivity ◽  
Performance Training ◽  
Globalized World ◽  
The Impact

Importance to identifying how diversity affects individual and group productivity in todays globalized world is increasing. The purpose of this research lies in the phenomenon of diversity and further analysis of the impact that diversity has on the work environment. To conduct this research, I interviewed 20 managers and 30 employees of the banking sector regarding the composition of their staff with emphasis on diversity. The data were processed using the statistical analysis of SPSS program. Human resources have positively influenced the increase of success, productivity and has eased problem solving, bettered performance, training, salary, and diversity of employees. This study will have practical significance in the easier approach of problems in human resource management and their motivation.

1. Introduction to the study of contract law

2018 ◽  
Author(s):  
Elizabeth Macdonald ◽  
Ruth Atkins ◽  
Jens Krebs
Keyword(s):  
Bargaining Power ◽  
Case Law ◽  
Contract Law ◽  
Freedom Of Contract ◽  
The Everyday ◽  
The Impact ◽  
The Eu

This chapter introduces some of the key ideas that will be encountered in the rest of the book, such as what is required for a contract. It touches upon the everyday role of contract, and that, although the book is heavily concerned with case law, contract disputes are often resolved without resort to the courts. It also introduces the idea of the evolution of contract law with the changing nature of society: the limitations placed on the use of an idea, such as ‘freedom of contract’, through recognition of the impact of inequality of bargaining power. Additionally, it alerts the reader to the impact of the EU.

scholarly journals Explaining the Mediating Role of Knowledge Management between Organisation’s Characteristics and Employee’s Performance: A Public Sector Perspective

2020 ◽  
Vol 15 (12) ◽  
pp. 132
Author(s):  
Adnan A. S. Al-Ali ◽  
Jarrah F. Al-Mansour
Keyword(s):  
Organizational Culture ◽  
Knowledge Management ◽  
Social Practice ◽  
Management Practices ◽  
Research Work ◽  
Integrative Framework ◽  
Mediating Role ◽  
Significant Research ◽  
The Impact

This paper aims to investigate the mediating role of knowledge management between organizational culture, structure, strategy, and employee and organisational performance. There is a significant research work on Knowledge Management (KM) globally; however, there is a dearth of research in contextualizing the concept in the Middle East. Therefore, adopting a multiple case-based approach, this paper conducted 478 surveys in five public organizations in Kuwait. The results suggested that KM could mediate the impact of organizational strategy and HRD structure. Surprisingly, organizational culture emerged as the only construct that remained uninfluenced by knowledge management practices. This research makes a vital contribution to the under-researched knowledge management concept in the region and the relevant cognitive understanding of social practice in relation to the HRD. It, therefore, proposes an integrative framework which specifies the conceptual linkages between organization characteristics and potential performance.

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