Compensating a Legal Person for Moral Damage in Jordanian Law

The issue of compensating the legal person for the moral damage it causes to it has raised a great argument of controversy in Jordan, especially in light of the refusal to recognize the rights attached to the natural person of the legal person. This research came to identify the legal nature of the legal personality and the moral damage and the position of the Jordanian law on it, and to determine the feasibility, adequacy and appropriateness of the legal texts contained in the Jordanian civil law in knowing the extent to which the legal person may be compensated for moral damage. Using the opinions of jurists and judicial and explanatory decisions, the researcher has found that moral damage has multiple forms, a research that arises from the act and assault carried out by the aggressor. As a result, it is not appropriate to limit moral damage to rigid legal texts based on what is stated in the legislation and decisions of the esteemed Court of Cassation, as the researcher recommends. The Jordanian legislator should include general provisions clarifying the civil liability of the legal person, and the researcher recommends a separate chapter in the civil law to talk about the moral damage and its multiple meanings and aspects and how to rule for compensation and claim it.

SYTUACJA PRAWNA NABYWCY NIERUCHOMOŚCI ROLNEJ

The Act on shaping the agricultural system of April 2003 introduces a special regime for trading in agricultural real estates. This act, as a rule, imposes the ban on purchasing agricultural real estates by entities that are not individual farmers, including primarily any legal persons (entities) as well as natural persons who do not meet the criteria for being considered as individual farmers. However, the scope of the Act is much wider – its operation does not end with the acquisition of the agricultural real estate by its purchaser. Among the instruments for shaping the trade of agricultural real estates it is also necessary to indicate the obligation of the purchaser to run a farm, which includes the purchased property, for a period of at least 5 years from the date of its purchase, and if the purchaser is a natural person, an obligation to run this farm personally by its owner. In addition, during this period, the purchaser of agricultural real estate may not sell it or give it over to other entities (e.g. for tenancy or lease). The article discusses details of the limitations of the ownership rights to the agricultural real estate, including restrictions on the freedom to use and dispose it. The discussed regulations are also assessed as to their compliance with the Constitution and the law of the European Union.

Insolvency of the Natural Person and COVID 19 in Romania

Considering that since 2009 draft normative acts have been submitted to the Romanian Parliament, for regulating the insolvency of the natural person, the adoption of the law into 2015 and the entry into force in 2018 represents an indisputable progress but also an entry into normality in the context that all EU member states already had legislation in this area. Three years after the entry into force of the insolvency of the natural law, we can say that the results anticipated by the legislator are far from the reality. The year 2020 characterised by the devastating effects of COVID 19, affected both individuals and legal entities. If the impossibility of overcoming difficult situations by legal entities leads to their deregistration, as far as natural persons are concerned, their disappearance due to the difficulties cannot be taken into account, they must continue their existence with overcoming the situation. Accessing the insolvency procedure of the natural persons is the solution that can be accessed by those in financial difficulty. Keywords: insolvency; natural person; COVID 19.

PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS

The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at the same time – concise. The composition and reporting structure of farms depends on the one hand on the types of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity, it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence, among which it is worth noting the specialization, the number of business transactions, the system of taxation of the farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs are revealed. A farm as a legal entity compiles the same reports as a regular agricultural enterprise. A farm (natural person-entrepreneur) prepares reports as an ordinary natural person-entrepreneur. Peculiarities of formation and submission of tax reporting are investigated. If the farm is on the general system of taxation, it is obliged to file a declaration of income tax (the form approved by the order of the Ministry of Finance dated 20.10.2015 № 897 as amended). Taxpayers who are registered during the reporting (tax) year (newly created) pay income tax on the basis of an annual tax return for the period of activity in the reporting (tax) year. If the farm is on a simplified taxation system, it will submit, depending on the selected group, either a declaration of a single taxpayer of the third group (legal entity), or a declaration of a single taxpayer of the fourth group (form of declaration approved by order of the Ministry of Finance from 19.06.2015 № 578 with changes). It is established that farms that own or rent wells and are required to report in accordance with IFRS. Such reporting is subject to publication together with the auditor's report on its website (in full). The impact of qualitative characteristics of reporting and the principles of its formation on the completeness of economic processes and features of economic activity in the reporting system.

Lex Succesionis – the Determination of Applicable Law of Inheritance in Private International Law

The physical death of man leads, from a legal point of view, to the loss of the status of subject of law, but his patrimony, rights and obligations of patrimonial character, remain. Also, the deceased traditionally enjoys a certain respect, being protected, meaning that there was talk of a right of corpses to protect the privacy of their own image, a right to their integrity, a right to peace of last place and a right to respect for the memory of the deceased. The Civil Code in Articles 78 to 81 expressly provides for the regulation of rules likely to protect the non-patrimonial rights of the deceased person under the name of „Respect due to the person and after his death”. Thus, according to art. 80 paragraph (Lupaşcu, 2012, p. 112) of the Civil Code: „any person may determine his own funeral and may dispose of his body after death. In the case of those who do not have the capacity to exercise or those who have a limited capacity to exercise, the written consent of the parents or, as the case may be, of the guardian is also required”. Without the regulations regarding the respect of the natural person and after his death being irrelevant, the regulations regarding the fate of the deceased person's patrimony are much wider and more complex, making up the matter of successions. In art. 953 C. Civ, the inheritance is defined as the transmission of the patrimony of a deceased natural person to one or more persons in existence. The current Civil Code often uses the notion of inheritance, but the notion of succession has the same meaning, except that it is used less often.

Main stages of establishment of farms in independent Ukraine

Purpose. The aim of the article is to outline the evolution of the formation of farms from peasant (farmer) farms to family farms during 1991-2021 in independent Ukraine; to distinguish separate stages of development of various agricultural formations, which were called "farms" in independent Ukraine. Methodology. The methodology covers a comprehensive analysis and generalization of available scientific and theoretical material and the formation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: comparative-legal, logical-semantic, functional, system-structural, and logical-normative. Results. In the course of the research, the historical and legal analysis of the legal status of the most common types of agribusiness entities such as peasant farms, family farms of independent Ukraine is carried out. Scientific novelty. Having analyzed the development of farming in Ukraine during 1991-2021, five main stages of the development of farming in independent Ukraine are determined. The author states that the main types of farms in Ukraine since 2017 are: a farm-legal entity and a farm without the status of a legal entity, which is registered as a natural person-entrepreneur. Members of one family who have established a farm in the form of a family farm based on registration of a natural person-entrepreneur are co-entrepreneurs of the above-mentioned family farm.Practical significance. The results of the research can be used in lawmaking and law enforcement during the preparation of normative and legislative acts on the legal regulation of farming.