Additive Grundrechtseingriffe

2020 ◽  
Author(s):  
Alexander Brade
Keyword(s):  
Constitutional Law ◽  
Logical Consequence ◽  
Legal Protection ◽  
Fundamental Rights ◽  
Tax Law ◽  
Public Authorities ◽  
Social Law ◽  
The Impact

More and more individuals are exposed to various measures imposed on them by public authorities. Nearly all areas of life are affected, for example environment law, tax law or social law. Basic constitutional law clearly states that the accumulation of infringements should be taken seriously. But what does that mean exactly? This analysis first addresses the conditions which allow such measures to be ‘accumulated’. Secondly, it shows how such ‘additive’ interferences with fundamental rights can be worked with. It thus recommends modifying a conventional examination of this issue, which only considers each infringement separately. The logical consequence of this is that the concept of legal protection must become more open in order to measure the impact of multiple infringements.

From old slavery to new forms of exploitation: A reflection on the conditions of irregular migrant labour after the Chowdury case

2019 ◽  
Vol 10 (3) ◽  
pp. 251-267
Author(s):  
Annalisa Lucifora
Keyword(s):  
Free Market ◽  
Legal Protection ◽  
Fundamental Rights ◽  
European Convention ◽  
Human Beings ◽  
Global Competitiveness ◽  
Migrant Labour ◽  
Forced Labour ◽  
Irregular Migrant ◽  
The Impact

The spread of exploitative working practices requires an in-depth reflection on the impact of the free market and global competitiveness on some fundamental rights that are inherent to all human beings. After an investigation into the conditions that have led to an exponential increase in the exploitation of illegal migrant labour, the article focuses on the system of legal protection set by the European Convention on Human Rights (ECHR), which in Article 4 only prohibits slavery and servitude (para 1) and forced and compulsory labour (para 2). It could raise the question of where to put those conducts that, although they are manifestly inconsistent with fundamental rights, they do not, however, easily conform to any of the labels expressly laid out in Article 4 ECHR. The issue has recently been put under the spotlight by the Chowdury case, where the analysis of the extremeness of the working conditions allows the Court to rule out any relevance of the element of consent. This interpretation would allow the most serious cases of exploitation to be brought within the scope of forced labour and thus to expand the protection offered by Article 4 ECHR.

scholarly journals The Factors of Constitutional Support for the Rule of Law in the System of Public Authorities

2022 ◽  
Vol 18 ◽  
pp. 182-190
Author(s):  
Mykola M. Stadnyk ◽  
Serhii B. Chekhovych ◽  
Hanna S. Yermakova ◽  
Valeriy V. Kolyukh ◽  
Ilkin S. Nurullaiev
Keyword(s):  
Rule Of Law ◽  
Graphical Model ◽  
Fundamental Rights ◽  
Public Authorities ◽  
Middle Income ◽  
The Rule Of Law ◽  
Middle Income Countries ◽  
Graphical Comparison ◽  
High Level ◽  
The Impact

The article examines the factors that ensure the constitutional provision of the rule of law in the system of public authorities. The aim of this study was to analyse the factors that ensure the constitutional provision of the rule of law in the system of public authorities. The constitutional design provides for the creation of rational structures for the functioning of public authorities, which should ensure democratic standards, economic development, anti-corruption policy by implementing the principles of the rule of law. The study used data on indicators that describe the state of the rule of law (Rule of Law Index), democracy (Democracy Index) and corruption (Corruption Perceptions Index). Methods of graphical comparison, scattering diagrams, classification of countries by categories were used. A graphical model of the dependence of the rule of law on the development of democracy and perceptions of corruption for 25 European countries is built on the basis of these factors. It is proved that the studied indicators are dependent: countries with a high Rule of Law Index (high level of restrictions on the powers of government institutions, protection of fundamental rights, law enforcement, security) have a high Corruption Perceptions Index (high level of anti-corruption) and Democracy Index. It is concluded that it is necessary to develop the constitutional provision of the rule of law by strengthening democratic values, improving economic growth and competitiveness, increasing control over corruption. Further research should analyse the impact of rule of law factors in low- and middle-income countries.

scholarly journals Impact of the Principle of Proportionality in Tax Law on the Jurisprudence of the Court of Justice of the European Union and the Supreme Administrative Court in Poland

2018 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Artur Mudrecki
Keyword(s):  
European Union ◽  
Case Law ◽  
Tax Law ◽  
The European Union ◽  
Public Authorities ◽  
Court Of Justice ◽  
Constitutional Tribunal ◽  
Principle Of Proportionality ◽  
The Impact ◽  
Proportionality Principle

The principle of proportionality in tax law as an EU and constitutional standard may play an important role in the interpretation of tax law. The principle of proportionality is associated with moderation of the activities of public authorities and minimization of their interference in the sphere of rights and freedoms. The principle of proportionality is also called the principle of commensurability, moderation, and adequacy. The article analyses the impact of the proportionality principle in tax law on the case law of the Court of Justice of the European Union. The case law of the Polish Supreme Administrative Court uses the principle of proportionality when interpreting tax law, and the judgments of the Court of Justice of the European Union and the Polish Constitutional Tribunal have a significant impact on the jurisprudence of administrative courts in Poland.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

The Right to Information in India Implementation and Impact

2015 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
_______ Naveen ◽  
_____ Priti
Keyword(s):  
Public Life ◽  
Public Authorities ◽  
The Public ◽  
Know How ◽  
The People ◽  
The Government ◽  
Right To Information ◽  
The Right ◽  
The Impact

The Right to Information Act 2005 was passed by the UPA (United Progressive Alliance) Government with a sense of pride. It flaunted the Act as a milestone in India’s democratic journey. It is five years since the RTI was passed; the performance on the implementation frontis far from perfect. Consequently, the impact on the attitude, mindset and behaviour patterns of the public authorities and the people is not as it was expected to be. Most of the people are still not aware of their newly acquired power. Among those who are aware, a major chunk either does not know how to wield it or lacks the guts and gumption to invoke the RTI. A little more stimulation by the Government, NGOs and other enlightened and empowered citizens can augment the benefits of this Act manifold. RTI will help not only in mitigating corruption in public life but also in alleviating poverty- the two monstrous maladies of India.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

The Democratic Costs of Constitutionalization— The European Case

2017 ◽  
Author(s):  
Dieter Grimm
Keyword(s):  
At Risk ◽  
Economic Integration ◽  
Fundamental Rights ◽  
European Law ◽  
European Court ◽  
Political Implications ◽  
The Impact ◽  
The Relationship ◽  
The Eu

This chapter examines the democratic costs of constitutionalization by focusing on the European case. It first considers the interdependence of democracy and constitutionalism before discussing how constitutionalization can put democracy at risk. It then explores the tension between democracy and fundamental rights, the constitutionalization of the European treaties, and the European Court of Justice’s (ECJ) two separate judgments regarding the relationship between European law and national law. It also assesses the impact of the ECJ’s jurisprudence on democracy, especially in the area of economic integration. The chapter argues that the legitimacy problem the EU faces is caused in part by over-constitutionalization and that the remedy to this problem is re-politicization of decisions with significant political implications.

What's Left of the Law of Integration?

2018 ◽  
Author(s):  
Julio Baquero Cruz
Keyword(s):  
International Law ◽  
Fundamental Rights ◽  
Structural Elements ◽  
The European Union ◽  
Difficult Situation ◽  
Court Of Justice ◽  
Structural Connections ◽  
The Law ◽  
Constitutional Pluralism ◽  
The Impact

This book discusses the impact of the difficult situation the European Union is currently going through on some structural elements of its legal order, looking for symptoms of decay, exploring examples of resistance, and assessing its overall state of health. The original choices made by the drafters of the Treaties and by the Court of Justice are put in their proper historical perspective, understanding Union law as a tool of civilization, and explaining its current problems, at least in part, as a consequence of the waning of the initial impetus behind integration. The concrete themes to be explored are the following: primacy, the national resistance to it and constitutional pluralism; the preliminary rulings procedure; Union citizenship, equality, and human dignity; the scope of the Charter and the standard of protection of fundamental rights; and the rigidity and fragmentation of the Union system in connection with the recent occasional use of international law as an alternative to Union law. The book looks at the development of the law throughout the decades, inevitably losing much detail, but hopefully also uncovering structural connections and continuities.

Dieter Grimm

2020 ◽  
Author(s):  
Dieter Grimm
Keyword(s):  
Constitutional Law ◽  
The United States ◽  
Public Intellectual ◽  
Law School ◽  
Fundamental Rights ◽  
Constitutional Court ◽  
European Democracy ◽  
Humboldt University ◽  
Post War ◽  
Constitutional Adjudication

Dieter Grimm is one of Germany’s foremost scholars of constitutional law and theory with a high international reputation and an exceptional career. He teaches constitutional law at Humboldt University Berlin and did so simultaneously at the Yale Law School until 2017. He was one of the most influential justices of the German Constitutional Court where he served from 1987 to 1999 and left his marks on the jurisprudence of the Court, especially in the field of fundamental rights. He directed one of the finest academic institutions worldwide, the Wissenschaftskolleg zu Berlin (Institute for Advanced Study). He is also well known as a public intellectual who speaks up in questions of German politics and European integration. This book contains a conversation that three scholars of constitutional law led with Dieter Grimm on his background, his childhood under the Nazi regime and in destroyed post-war Germany, his education in Germany, France, and the United States, his academic achievement, the main subjects of his research, his experience as a member of a leading constitutional court, especially in the time of seminal changes in the world after the fall of the Berlin Wall, and his views on actual challenges for law and society. The book is an invaluable source of information on an outstanding career and the functioning of constitutional adjudication, which one would not find in legal textbooks or treatises. Oxford University Press previously published his books on Constitutionalism. Past, Present, and Future (2016) and The Constitution of European Democracy (2017).

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