scholarly journals Improvement of tax administration based on the requirements to marking of goods

2020 ◽  
pp. 61-75
Author(s):  
Elena Vladimirovna Borovikova
Keyword(s):  
Law Enforcement ◽  
Tax Administration ◽  
State Agencies ◽  
Commodity Flow ◽  
The Subject ◽  
The Law ◽  
Oversight System

The subject of this research is one of the most relevant vectors in the work of tax and other competent authorities – implementation of the procedure of digital marking of goods and creation of the unified verification base for the released products. The object of this research is the oversight system, in which the monitoring functions of commodity flow are divided between the competent authorities that also control the discharge of fiscal obligations and usage of cash trade mechanisms. Based on the acquired results, the author formulates the tasks solved in implementation of the marking of goods technology; structures the model of system interaction of the authorized state agencies on the questions of monitoring goods turnover; determines the role of fiscal control authorities in the new mechanism of administering sales relations; establishes the theoretical-methodological content of the effectiveness of digital marking of goods. Analysis is conducted on the law enforcement practice of administrative infractions with regards to mandatory requirements of the marking of goods. The author proposes the directions for the development of technologies for monitoring goods turnover and discharge of fiscal obligations by the counterparty. These recommendations along with the obtained results define the novelty of this research, substantiated by a relatively small experience in the area of marking technologies within the system of tax and operational administration of product turnover.

Legal Means of Procuring the Unity Application of the Criminal Procedure Law

2020 ◽  
Vol 27 (2) ◽  
pp. 156-169
Author(s):  
Olha Shylo ◽  
Nataliia Hlynska
Keyword(s):  
Law Enforcement ◽  
Scientific Development ◽  
General Mechanism ◽  
Judicial Reform ◽  
Court Decisions ◽  
Criminal Proceedings ◽  
Judicial Practice ◽  
The Subject ◽  
The Law

Ensuring the unity of judicial practice is the implementation of the legal certainty principle, which is considered as the part of the rule of law, ensures the predictability of court decisions. At the theoretical level, the issues of the unity of judicial practice are mostly the subject of research in the context of judicial reform and the judiciary, but comprehensive research on this issue in the field of modern criminal justice is almost absent. The purpose of the study is to establish a system of legal means to ensure the unity of judicial practice. The methodological basis of the study was based on general and special methods, namely: dialectical, systematic, formal-legal and logical methods. The authors provide a brief overview of the theoretical provisions that determine the socio-legal value of the unity of law enforcement practice. The concept of "unity of judicial practice" in the field of criminal proceedings is analyzed and it was emphasized the usage of the approach of understanding the unity of judicial practice as a synonym of equal (adjustment) application of procedural and material norms in homogeneous categories of court decisions, which are adopted in the course of criminal proceedings. It is established that the limit of permitted differences in the application of the law is quite flexible and informal. It is established that the quality of the law cannot be assessed in isolation from the practice of its application. The authors also emphasize the instrumental role of judicial practice in the general mechanism of ensuring uniformity of law enforcement. A position was expressed on the role of explanations of the Plenum of the Supreme Court in the general mechanism of ensuring the unity of judicial practice. It is established that the system of legal means to ensure the unity of application of the law in the field of criminal proceedings consists of a set of interrelated elements. The results of the study can be used in further scientific development of the problem of ensuring the unity of judicial practice, scientific substantiation of proposals aimed to improve the current legislation of Ukraine, which regulates the issues that have become the subject of this research

Establishing Nature of Law in Judicial Decisions

2016 ◽  
Vol 4 (5) ◽  
pp. 0-0
Author(s):  
Валерий Лазарев ◽  
Valyeriy Lazaryev ◽  
Дмитрий Фурсов ◽  
Dmitriy Fursov
Keyword(s):  
Law Enforcement ◽  
Complex Problem ◽  
Constitutional Court ◽  
The Rule Of Law ◽  
Depth Study ◽  
The Will ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The problem of establishing the nature of law has deep theoretical roots, because no one can reveal the phenomenon of law. In spite of various scientific aspects of this concept, in practice it is necessary to recognize its role as a single tool. The authors conclude that the court is not only the subject of the interpretation of the jus, not only the enforcer or entity conflict resolution relationship, it introduces its own innovations to the search for justice, it is the creator of the law. The article substantiates the role of the court not only as a guarantor of the existing legal system, but also as an institution imperatively harmonizing the system. The relevance of the study is explained by the fact that the establishment of the nature of law, even in the acts of the Constitutional Court of the Russian Federation is a very complex problem, which has not been adequately investigated, especially with regard to court’s decisions. But all courts create the “living law”. Without the will of the state, no law is possible, but the jus does not embrace the whole law and the latter always takes priority over the jus. Transformation of a legal activity in the aspect of searching for the law is necessary for all judicial authorities. If the first instance courts shut themselves within the framework of the law, their mission will be extremely limited. They won´t even be able to outline the legal boundaries, where the authorized review judicial authorities and persons involved in the case could in-depth study, evaluate the circumstances associated with the search for and finding of the most justified solution. The authors believe that the law revealed in court decisions, forms the foundation of the rule of law and therefore requires additional account as an important information resource, necessary for the formation of unified law enforcement, for its use by a legislator for the purpose of implementing the models of legal relations, as reflected in the decisions, into legislative acts.

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

The Law Enforcement Weakness of Songs and Musics Copyright Crimes

2021 ◽  
Vol 3 (1) ◽  
pp. 139-154
Author(s):  
Edi Tuahta Putra Saragih ◽  
Muhammad Citra Ramadhan ◽  
Isnaini Isnaini
Keyword(s):  
Law Enforcement ◽  
Research Method ◽  
Copyright Infringement ◽  
Copyright Law ◽  
Cultural Factor ◽  
Legal Research ◽  
The Real ◽  
The Law ◽  
Real Picture

This research aimed to: (a) obtain the forms of copyright infringement of songs and/or music (with or without lyrics); (b) understand the role of the police, in this case the Police Precinct, in the law enforcement; (c) identify the factors that influenced the law enforcement. The research method used the normative-empirical legal research, with the initial stages of specifying norms in order to get the proper picture, and then specifying empirical events in order to get the real picture. The research results showed several matters: 1) The forms of copyright infringement of songs and/or music (with or without lyrics) found included: the distribution of the works or the copies, the performances of the works, and the announcements of the works; 2) Police Precinct did notultimately carry out their role as a law enforcer for the copyright infringement of songs and/or music (with or without lyrics); and 3) The factors that influenced the law enforcement on the copyright infringement of songs and/or music (with or without lyrics), namely: legislation factor, in the matter of complaint offenses; law enforcement factor, in terms of the capacity of members; less supportive factor of facilities and infrastructure; legal awareness factor, in the problem of the lack of legal counseling; and cultural factor, related to the differences in norms in the copyright law between those in society and those in regulations. 

Problematic aspects of the use of penitentiary information in the process of disclosure and investigation of crimes

2020 ◽  
pp. 160-165
Author(s):  
Максим Владимирович Кремлев
Keyword(s):  
Law Enforcement ◽  
Goal Setting ◽  
Point Of View ◽  
Negative Consequences ◽  
The Law ◽  
The Difference

Автор, основываясь на ранее проведенных исследованиях, определяет место и роль пенитенциарной информации в процессе раскрытия и расследования преступлений. Указывается, что пенитенциарная информация превращается в процессуальную и, соответственно, в доказательственную посредством поэтапного прохождения через комплекс действий, облеченных в формы пенитенциарного, оперативно-розыскного и процессуального законодательства. Устанавливаются наиболее уязвимые места с точки зрения содержательного наполнения и процессуального оформления получаемых в рамках режимной деятельности сведений. Таковыми выступают места «сочленения» видов деятельности. Основой для подобного рода высказывания выступает разница в нормативном регулировании, в сменяемости и целеполагании исполнителей, а также их представлении о критериях успешности выполненной работы. В качестве подтверждения выдвинутого тезиса приводится пример из правоохранительной практики использования пенитенциарной информации в процессе доказывания, имеющий негативные последствия. Предлагаются направления совершенствования получения пенитенциарной информации с целью усиления ее доказательственного потенциала. In this article, the author, based on previous research determines the place and role of penitentiary information in the process of disclosure and investigation of crimes. It is specified that penitentiary information turns into procedural and, accordingly, into proofs by means of step-by-step passing through a complex of actions exposed in forms of the penitentiary, operational-search and procedural legislation. The most vulnerable places from the point of view of substantial filling and procedural registration of the data received within regime activity are established. These are the places of “articulation” of activities. It is concluded that the basis for this kind of statement is the difference in regulatory regulation, in the turnover and goal-setting of performers, as well as their representation of the criteria for the success of the work performed. As a confirmation of the proposed thesis, an example from the law enforcement practice of using penitentiary information in the process of proving having negative consequences is given. Directions of improvement of receiving penitentiary information for the purpose of strengthening of its evidentiary potential are offered.

scholarly journals PERTANGGUNGJAWABAN ADVOKAT SEBAGAI GATEKEEPER DALAM KAITANNYA DENGAN TINDAK PIDANA PENCUCIAN UANG

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 350
Author(s):  
Rendy Ardy Septia Yuristara
Keyword(s):  
Human Rights ◽  
Law Enforcement ◽  
Money Laundering ◽  
Legal Profession ◽  
The State ◽  
Professional Responsibilities ◽  
Basic Purpose ◽  
The Law

Advocates are the most vulnerable professions to be Gatekeepers in money laundering. Indeed, the advocate profession is part of the law enforcement apparatus that can contribute better in preventing money laundering activities to develop. Affirmation about the role of advocate that can suppress the occurrence of money laundering crime, that is with the issuance of PP. 43 of 2015, which places advocates as one of the reporting parties in the agenda of eradicating money laundering crime. However, the substance of the rule draws criticism from some misguided advocates in interpreting the intent and purpose of the arrangement. Moreover there are some advocates who consider that the rule is against the rules that regulate immunity rights in the profession advocate. The misinterpretation of some advocates related to the immunity rights inherent in the profession, causing the work of the advocate profession to be considered irrelevant, and not worthy of being called the nobleprofession (OfficiumNobile), But as a bad profession in integrity and promoting commercialization. In fact, the basic purpose of the arrangement of PP. 43 of 2015, which places the advocate profession as one of the reporting parties on the eradication agenda of money laundering, is a form of respect for the profession of advocate who is a noble profession, by prioritizing his professional responsibilities to the state, society and God, as well as his obligations as part of The legal profession to uphold the law and uphold the value of human rights while on duty.

scholarly journals Imunitas Hukum Bagi Notaris Yang Membuka Rahasia Jabatan

Jurnal Akta ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 25
Author(s):  
Rita Permanasari ◽  
Akhmad Khisni
Keyword(s):  
Law Enforcement ◽  
Supervisory Board ◽  
Legal Protection ◽  
The Political ◽  
Constitutional Court ◽  
The Law ◽  
Notary Public ◽  
The Republic ◽  
Law Regulation

ABSTRAKKetentuan Pasal 4 dan Pasal 16 ayat (1) huruf f Undang-Undang Jabatan Notaris mewajibkan notaris untuk menjaga kerahasiaan segala sesuatu mengenai akta yang dibuatnya dan segala keterangan yang diperoleh guna pembuatan akta sesuai dengan sumpah janji jabatan kecuali undang-undang menentukan lain. Kemungkinan terhadap pelanggaran kewajiban tersebut berdasarkan Pasal 16 ayat (11) Undang-Undang Jabatan Notaris, seorang notaris dapat dikenai sanksi berupa teguran lisan sampai dengan pemberhentian dengan tidak hormat. Terlebih lagi dengan adanya putusan Mahkamah Konstitusi Republik Indonesia dengan Nomor: 49/PUU–X/2012 memutuskan telah meniadakan atau mengakhiri kewenangan Majelis Pengawas Daerah (MPD) yang tercantum dalam Pasal 66 ayat (1) UUJN membuat notaris seakan-akan tidak ada perlindungan hukum bagi notaris dalam menjalankan tugas jabatannya. Ikatan Notaris Indonesia (INI) harus berusaha menjalankan peranan pembinaan dan perlindungan meningkatkan pengetahuan, kemampuan dan keterampilan para notaris. Demikian juga menjalin hubungan dengan para penegak hukum lainnya, agar penegak hukum lainnya yang ada hubungan dengan notaris dapat memahami kedudukan notaris sesuai UUJN.Berangkat dari pemikiran inilah kewajiban ingkar notaris masih tetap dipertahankan oleh pembuat undang-undang dalam revisi Undang-Undang Jabatan Notaris Tahun 2014 yang merupakan konfigurasi kekuatan perlindungan terhadap profesi dan jabatan notaris dari sisi politik.Kata Kunci : Jabatan Notaris, Hak Ingkar, Perlindungan Hukum.ABSTRACTThe provisions of Article 4 and Article 16 paragraph (1) sub-paragraph f of the Notary's Office Law require a notary to maintain the confidentiality of all matters concerning the deeds it has made and all the information obtained for the deed in accordance with the oath of pledge of office except the law otherwise. The possibility of breach of such obligation under Article 16 paragraph (11) of Notary Law Regulation, a notary public may be subject to sanctions in the form of oral reprimands until dismissal with disrespect. Moreover, with the decision of the Constitutional Court of the Republic of Indonesia with the number : 49 /PUU-X/2012 deciding to have canceled or terminated the authority of the Regional Supervisory Board (MPD) listed in Article 66 paragraph (1) UUJN made a notary as if there was no legal protection for a notary in performing duties. The Indonesian Notary Bond (INI) should endeavor to undertake the role of guidance and protection to increase the knowledge, abilities and skills of the notaries. Likewise establish relationships with other law enforcers, so that other law enforcement who has relationship with the notary can understand the position of notary under the UUJN.Departing from this thought the obligation of notarization is still maintained by the lawmakers in the revision of the Law Regulation of Position Notary on Year 2014 which is the configuration of the strength of the protection of the profession and the notary's position from the political side.Keyword : Position of Notary, Right of Remedy, Legal Protection.

scholarly journals Tinjauan Yuridis Terhadap Tindak Pidana Pengancaman dalam Undang-Undang Informasi dan Transaksi Elektronik

2020 ◽  
Vol 4 (2) ◽  
pp. 51-58
Author(s):  
Sry Wahyuni ◽  
Elwidarifa Marwenny
Keyword(s):  
Law Enforcement ◽  
Social Values ◽  
District Court ◽  
Electronic Information ◽  
Positive Law ◽  
Electronic Transactions ◽  
Research Implication ◽  
The Subject ◽  
The Law

The subject matter of this research is the Juridical Review of the Crime of Threats in the Information and Electronic Transactions Law (Case Study of the Koto Baru District Court). This issue is divided into two sub-discussions, first, how is the application of material crimes against criminal acts of threats in the Law on Information and Electronic Transactions, second, how are judges' legal considerations in imposing crimes against threats of threats in the Law on Electronic Information and transactions. The method used in this research is to use a normative juridical problem approach. about the problem that is the object of the problem.The results showed that efforts to apply sanctions were made to overcome the perpetrators of extortion and threats, namely: firmly enforcing the existing positive laws. For subjective positive law enforcement, it may be necessary to have instruments or law enforcers who have the instinct of justice, namely "Judges" who decide all existing cases. The research implication is: it is hoped that the inculcation of social values ​​and norms in society in using social media and in UUITE is not trapped in behavior that plunges them into criminal acts / crimes, it is also hoped that the Panel of Judges in deciding cases must consider more The facts of the trial, the elements of the offense, and the consideration of the severity of the crime with reference to the defendant's situation and the victim's loss.

scholarly journals The Interior Appeal of the FAS of Russia: the Role of Legal Positions in the Development of Uniformity of Law Enforcement Practice

2019 ◽  
pp. 78-83
Author(s):  
O. A. Moskvitin ◽  
I. P. Bochinin
Keyword(s):  
Law Enforcement ◽  
Competition Law ◽  
Federal Law ◽  
Antimonopoly Law ◽  
Uniform Law ◽  
The Law ◽  
Compliance With The Law ◽  
The Right

The article discusses some problems of the formation of a uniform law enforcement practice on the example of specific decisions of the FAS Russia Board of Appeals on issues related to: the application of the rules for the qualification of antitrust violations provided for in part 1 of art. 10 of the Federal Law «On Protection of Competition»; the need to prove the fulfillment of an agreement prohibited by art.16 of the same Law; the exercise of the right of the FAS Russia collegial bodies to refer the matter for a new consideration to the territorial antimonopoly body. It is concluded that the legal positions of the Appeal Board of FAS Russia, being based on the law and applied only in compliance with the law, help to effectively resolve controversial problems of pre-trial Antimonopoly law enforcement and to develop uniform approaches to the interpretation of the rules of competition law.

Political Diversity at the Nineteenth Congress of the CPSU, October 1952

2011 ◽  
Vol 38 (1) ◽  
pp. 85-102
Author(s):  
Jonathan Harris
Keyword(s):  
State Agencies ◽  
Full Time ◽  
Soviet State ◽  
Crucial Difference ◽  
Close Supervision ◽  
Economic Work ◽  
The Subject ◽  
Party Members ◽  
Definition Of

AbstractThis essay argues that the definition of the USSR's political system as a “party-state,” ignores the crucial difference between the majority of the members of the CPSU who hold positions in the Soviet state and the minority who are full time party officials with no such position and who regard themselves as the natural leaders of the party as a whole. To highlight this distinction, this essay defines the party officials as the “inner party” and the party members who man the state as the “outer party” and focuses on the ongoing dispute among party officials over the most effective way to provide leadership of the Soviet state. This conflict is expressed indirectly in the published discussion of the relative importance of officials' “internal work” (personnel management, verification of fulfillment and ideological education) and their “economic work” the close supervision of state agencies' administration of the five year plans. The essay briefly summarizes Stalin's own formulations on the subject, the conflict between Malenkov and Zhdanov over this issue from 1939 to 1948, and the ongoing debate among officials after the reform of the departments of the Secretariat in 1948. The bulk of the essay analyzes the widely divergent views of officials' priorities presented at the Nineteenth Congress of the CPSU in October 1952. It concludes that Western scholars have generally underestimated the role of the Congress in the creation of the political oligarchy that ruled the USSR after 1953.

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