Tax Offences and Penalties. Notion. Types

According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics. Lack of alternative regarding sanctions is one of the special features of tax violations. With respect to types of administrative penalties, imposed for perpetrating tax offences, it could be stated that article 13 of Administrative Violations and Sanctions Act is applicable.

Tobacco Control Legal System Based on Environmental Protection Law Under the Background of Framework Convention on Tobacco Control

Objectives: This paper studies the legal system of tobacco control based on environmental protection law under the background of the Framework Convention on tobacco control. Methods: Using the research methods of comparative analysis and literature analysis, and taking the tobacco control law as the starting point, this paper expounds the development of global tobacco control civilization and the historical process of tobacco control at home and abroad. By analyzing the problems existing in the production, sales and consumption of tobacco products in China, we can trace the source in the specific links of the life cycle of tobacco products. At the same time, this paper systematically analyzes the defects of China's tobacco control system in taxation and private rights, and summarizes the shortcomings of China's tobacco control system. Results: Many cities have begun to try to enact non-smoking regulations to control smoking in public places. China's deficiencies in this regard are mainly due to the low level of relevant laws and regulations, which are basically local laws and administrative rules. The second is the problem of implementation, resulting in the inadequate or virtual implementation of many laws. Conclusion: From the development trend of various countries, the view of respecting others' health rights and gradually banning smoking has gradually become everyone's consensus. The consolidation of this understanding needs the support of laws to form a set of nonsmoking system with national laws as the core and administrative rules and local regulations as the supplement. Rights and responsibilities are clear, and rewards and punishments are based on evidence. Only in this way can we ensure to reduce the smoking rate, protect everyone's health, and finally form a good atmosphere of no smoking and no respect for smoking in the whole society.

Do I Own My Organs?

This chapter evaluates the author's narrative after her meeting with Deb Porter Gill. It offers a variety of outcomes if the author had not liked Deb and withdrawn the offer to donate. That could have been for any reason, including political values, lifestyle, religion, or skin color. The chapter argues that living donors are treated by the law and by doctors as the owners of their bodies, and their body parts are considered goods that they can donate or not to whomever they want. The chapter examines the justice-based approach to organ allocation. In contrast with the living donors, cadaveric donors are generally put into national pools and allocated according to nationally agreed-upon criteria. The chapter states that their use is governed not by the autonomy-based preferences of the donor or the donor's family but, instead, by considerations of justice that are built into the administrative rules that dictate how organs should be allocated. Ultimately, the chapter presents the practical reasons for treating cadaveric organs differently than organs from a living donor.

Manual de normas y procedimientos administrativos y contables para la certificación de fiel cumplimiento

Las empresas buscan mejorar sus procesos administrativos y contables, con la finalidad de cumplir con lo estipulado por los organismos supervisores; esta investigación tiene por objeto presentar el diseño de un manual de normas y procedimientos contables y administrativos para optimizar los procesos de las Cooperativas y obtener el certificado de fiel cumplimiento. Para mejores resultados en las operaciones se realiza el estudio de forma sistemática, mediante un proyecto factible, sustentado en una investigación de campo descriptiva y documental, utilizando como técnicas de recolección de datos, la encuesta y observación directa, preguntas y lista de cotejo, con alternativas de respuestas cerradas, la población estuvo conformada por los empleados. Se evidenció que la cooperativa no cuenta con inducciones escritas, documentados y normas que establezcan las operaciones de la misma, no poseen la estructura organizacional. Por consiguiente se propone el manual de normas y procedimientos, que permita optimizar su funcionamiento y la obtención de los certificados pertinentes. ABSTRACT Companies seek to improve their administrative and accounting processes, in order to comply with what is stipulated by supervisory agencies; The purpose of this research is to present the design of a manual of accounting and administrative rules and procedures to optimize the processes of the Cooperatives and obtain the certificate of faithful compliance. For better results in operations, the study is carried out systematically, through a feasible project, based on a descriptive and documentary field investigation, using as data collection techniques, the survey and direct observation, questions and checklist, with alternatives of closed answers, the population was made up of employees. It was evident that the cooperative does not have written, documented inductions and norms that establish its operations, they do not have the organizational structure. Therefore, the manual of rules and procedures is proposed, which allows optimizing its operation and obtaining the relevant certificates.

Rights over “The Property of Another” (Iura in re aliena) in Byzantine and Mediaeval Serbian Law

In some cases, when a person owned property, his rights over such property might be limited. The most important rights over another’s property, mentioned by Byzantine law and accepted in mediaeval Serbian legal sources are servitudes, pledge and emphyteusis. The rules on servitudes (δουλεία – rabota) penetrated in Serbian law at the beginning of 13th century, when Saint Sabba (Свети Сава) incorporated in his “Nomokanon” the whole Byzantine “Procheiron”. Its chapter XXXVIII, under the title “On novelties” (Περὶ καινοτομιῶν), contains different provisions, concerning the servitudes, mixed with administrative rules on building the new houses. That was the reason why Serbian translators of “Procheiron” entitled this chapter as “On building of new houses, reconstruction of the old and other things”. While the chapter XXXVIII of “Procheiron” contains 64 provisions, Matheas Blastares took in his “Syntagma” only 18, and created a short Chapter K-3 under the same title “On novelties” (“O novotvorenxhь” in Serbian translation). It contains, beside different decrees and prohibitions by administrative authorities, some urban servitudes, that could be changed by special agreements (συμφώνον – sьglasi«). Byzantine legal miscellanies always put together the rules on pledge in the same chapter with the provisions on loan, although modern legal science treats pledge as a part of the law of property and loan as a real contract and the part of the law of obligation. The chapter X of “Ecloga” has a title “On literal and unliteral loans and for them given pledges”; the chapter XVI of “Procheiron” is known under the title “On loan and pledge” and the chapter XXVIII of “Epanagoge” entitled “On loans and pledges”. For this reason, Matheas Blastares included the chapter Δ-2 under the title “On lenders, and loan, and pledges” in his “Syntagma”. Among Serbian legal sources, pledge was mentioned only in a few documents: these are so called “Justinian’s Law” (art. 26 and 27); King Milutin’s chrysobull, granted to the Hilandar’s pyrgos in Chrousija; King Dušan’s chrysobull, giving the church of Most Holy Virgin in Lipljan to the Hilandar’s pyrgos in Chrousija; and Dušan’s “Law Code” (art. 90). The chapter XV of the “Procheiron” has the title “On emphyteusis” and contains six provisions, speaking on emphyteusis of Church estates. Matheas Blastares introduced a short Chapter E-8, entitled “On emphyteusis” (“O nasa`denîi” in Serbian translation), in his “Syntagma”. Its chapter represents an interpretation of Justinian’s Novella CXX, chapters 2 and 8. In Serbian legal sources we can not find any information on emphyteusis.

Estudio del marco jurídico que rige la solución alternativa de conflictos entre marcas y nombres de dominio .MX

The objective of this article is to analyze, describe and compare the legal framework for alterna-tive dispute resolution between trademarks and .MX domain names, which is subject to a series of international administrative rules, so that they are known, understood, and differentiate the existing legal norms, and at the same time promote the defense of trademark rights against abuse due to the registration and use of domain names in Mexico.The article has been divided in two parts: a substantive part and an adjective part. The first part, the substantive law, is based on the application of the Uniform Dispute Resolution Policy regar-ding domain names and its variant, the Dispute Resolution Policy regarding domain names for .MX, for conflict resolution by domain names in the alternative or extra jurisdictional adminis-trative route, through alternative methods of conflict resolution or controversies in intellectual property matters, which are applied by the conflict resolution the service providers that are accre-dited by the Internet Corporation to the Assigned Names and Numbers (ICANN). The second part, the adjective law, is made up of the procedural administrative rules, which are applied in the case of conflicts over .MX domains and trademarks, this is a series of regulations that establish the procedure that is based on the indicated policies, the regulation of the provider and the regu-lation of the alternative mechanism used in the solution to these conflicts, the Expert decision.The study of the legal norms, which are applied in the Mexican case by .MX domains, is relevant, to expand their knowledge, share their content and establish recommendations for the defense of trademark rights in the alternative route.