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The aim of this article is to analyze the liability for damage caused by a failure to issue a legislative act, as regulated in the Civil Code. It is a “new” legislative solution, rated under the regime of the liability for damage caused by the exercise of public authority. The article indicated the origins of the regulation and conditions of the application of article 4171 § 4 of the Civil Code which regulates the tort called “normative lawlessness” in the form of a failure to issue a normative act whereas the duty to issue the latter is set forth in legal provisions.
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The answer to the question to what extent the study of law participates in the process of law creation is a difficult one. It seems that legal doctrine achieves far more as far as its influence on law application is concerned. In this scope, the influence of research is more visible. This influence is reflected in frequent references to the stand of research in the rulings of the bodies applying law, in particular courts situated at the top of the judiciary hierarchy, as well as in using the expertise carried out by lawyers who are researchers in the field of law interpretation. Nonetheless, in the range of research which is under discussion, concerning law creation and changes in the area of law, the study of law and legal doctrine have much to say. This influence can be observed both in general and in more particular issues. This phenomenon is multidimensional and in this draft it is difficult to analyse all its aspects. In its basic dimension, concerning the rules of law making process, these are issues in the theory of law. What is being discussed are general conditions and rules of the dynamics of law. One attempts to formulate generalizations and regularities as well as present alternative models of law making process. In the broader scope, where direct and indirect influences are discussed, additional phenomena can be analysed, namely findings in sociology, law and legal policy. In social and political practice some complicated subjective relations manifested in serving multiple social functions by the representatives of the doctrine can be the subject of analysis. The lawyers who are devoted to academic research, do not shun legal practice, often connecting it with political or administrative functions. Potentially, then, they can favour their own or borrowed academic conceptions in the practice of law creation. Finally, it is the outcome of a particular kind of legal culture as well as the position and authority attributed by the system to researchers. The influence of the doctrine on law making process in its particular dimension is manifested in presenting particular solutions, specific legal contents and the postulate of introducing them to currently binding law. What can determine the effectiveness of de lege ferenda postulates? De lege ferenda postulates of legal doctrine can be treated in this process as a kind of impulse. The question then arises who should the postulates of the doctrine formulated in the scope of changes in law be addressed to. Can reasoning be applied at all and if it can, then the question occurs what kind. It can be assumed that particular kinds of reasoning can be combined with the hereunder mentioned areas. By means of discussion, or rather signalling certain types of reasoning, I aim at pointing at the fact that their utilization constitutes the accomplishment of de lege ferenda postulates. This effectiveness is obviously a potential one, depending not only on the importance of the argument but also on whether and to what extent it is feasible to reach a particular decision making bodies with these arguments.
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Mass participation of natural persons in various events involves a few activities treated differently by law, depending on its purpose or where the given event takes place. A legislator reserves different restrictionsfor assemblies organised in accordance with the constitutional right of the people to assemble peaceably, and yet different restrictions and certain limitations are reserved for public mass events and other cultural and musical events. It cannot be denied however that taking into consideration a number of participants in such events, legal regulations should be more uniform. On the other hand peaceable nature, specific purpose and treating the organisation of assemblies as a manifestation of the constitutional freedom decidedly differentiate them from sporting, musical or cultural events. However, as far as sporting, musical and cultural events are concerned the regulations concerning them are also diversified depending on where the event takes place, and what the previous experience concerning safety is (e.g. high risk). A legislator introduces restrictions on assemblies and public mass events, and other cultural and musical events taking into account the protection of people’s life, health and property to a large degree as well as sometimes the protection of public morality, and opportunities to violate the regulations of criminal law. The creation of certain conditions making it possible for local government bodies to intervene, leaves some space for their instrumental treatment. That is why one should consider working out certain standards of assessing risk resulting from organising a given event. Cases from recent past serve as good material for formulating motions de lege ferenda
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Tax advisers are representatives of a profession of public confidence. Their activity not only lies in services within the widely taken domain of tax law but they are also a competent source of knowledge on practical application of tax law. Opinions given by the National Council of Tax Advisers being a representative organ of tax advisers are often used by organs constructing law. There are cases in which the standpoint of the National Council of Tax Advisers has significantly contributed to the initiation of a legislative process. The possibility of rendering law services within the domain of tax law by graduates of law studies is limited as services of this kind are reserved only for tax advisors who meet statutorily specified requirements. It should be noted that a profession of a tax adviser seems to be very interesting for present as well as for future law graduates. The statutory widening of competence of the National Council of Tax Advisers in the legislative process, both in the legislative commission and in the parliament commission, should be postulated. Similarly, the Minister of Finance should take into account the opinion of the National Council to a wider extent. Changes of regulations concerning activities of tax advisers and leading to reasonable widening the scope of their competences can be also postulated. Present law regulations in force make a profession of a tax adviser the most accessible of all law professions.
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Protection of human before work discrimination is in these days very actual legal and ethics aspect. Managers of organizations are these subjects of personal management, which approach observance of law, good work relationship and ethics specifications in labour management relations.
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The article studies the existing problems of ethics in relationship (problem aspects of interaction and cooperation) between a lawyer and a court in Ukraine, based on the present-day realities, namely: 1) the essence of the relationship ”court – lawyer” in Ukraine is disclosed; 2) the norms of Ukrainian legislation, governing the issues of relationship (interaction and cooperation) between a lawyer and a court are analyzed; 3) the practical aspects of the relationship between a lawyer and a court are studied in order to identify the cases of inadmissible behavior of lawyers, as well as the court, in the process of administering justice in Ukraine. The conclusions are formulated and recommendations of a theoretical and practical nature are proposed, in particular the following: 1. The lawyer and the judge, in accordance with the Constitution of Ukraine, have the constitutional obligation to protect the rights, freedoms and interests of citizens as a person and as a citizen. The Ukrainian legislator carries out the legal regulation of the relationship ”court – lawyer”, primarily based on the need to observe the principle of mutual respect between the court and the lawyer. Such an approach fully corresponds to international legal (European) standards of professional activity of both the court and lawyers, in particular in civil legal proceedings of Ukraine. 2. Today, in Ukraine (based on the statistical data of the Center for Political and Legal Reforms), there are cases of inadmissible (unacceptable) behavior, of both judges and lawyers in legal proceedings. Manifestations of inadmissible conduct in the relationship ”court – lawyer” are mostly (most often) carried out by the court, which, in particular, during the court sessions do not always adhere to the principle of equality of participants in the process. 3. Based on the analysis of the dynamics of the number of crimes committed against lawyers in Ukraine (based on the materials of the National Association of Advocates of Ukraine) during 2013-2018 (under Articles 397-400 of the Criminal Code of Ukraine), it can be argued that there is a tendency to increase the number of cases concerning violation of the professional rights of lawyers and guarantees of advocacy in Ukraine, especially when considering and resolving civil cases. 4. In order to increase the professional level of the lawyer’s activity, it is necessary (on the basis of international legal standards of advocacy): 1) to ensure adequate protection of the professional rights of lawyers in Ukraine (as a necessary condition for advocacy); 2) to increase the level of responsibility of the lawyer to the client, for non-compliance with the rules of lawyer’s ethics, etc. The presented aspects are the basis for improving the professional activity of a lawyer in the civil legal process of Ukraine.
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The conducting business activities is he sign of the realization of civil liberties. From one side protecting principles of the fair competition is setting rules, on the other whereas to care for the equal and just separation of tax obligations, including runnings of appropriate documentation. Purpose of the article is to demonstrate, on the example in frames case study of occurring relations between provisions of the criminal and tax law. In particular in the field of the interest of the author an issue remains for the so-called creative accounting. And so the subject is to find relation between the crime of keeping tax documentation incompatible with the regulations and the possibility of becoming known of the crime from the Art. of 303 Penal Code. For the aggrieved parties both a subject, in which the perpetrator is maintaining documentation in the illegal way, and an entrepreneur cooperating with him can be victim by this crime, as well as.
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The following study presents practical applications of the ambiguity of tax law provisions in the practice of tax and treasury authorities. The practice is very often quite incomprehensible both for entrepreneurs and long-time practitioners, who systematically cope with tax law and its complexities. According to the author, the reasons of the ambiguities of tax law are: poor legislation, dynamic changes in socioeconomic relations, lack of tax policy and a scientific back-up, the fact that the legal regulations are unintelligible even for the professionals, lack of harmonization with other areas of law (e.g. with balance sheet law), different meanings of terms in different acts e.g. the term “business activity”, too many changes of tax law within a fiscal year and inconsistent interpretations. The provisions of tax law ought to be: comprehensible, coherent, precise and simple in the practical application. The analysis of the reference books constituted the research method
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This article covers the problematic issues regarding the formation of MobileEmergency Operations Center of the General Inspectorate of Emergency Situations of the Republicof Moldova: there are determined the key objectives assigned to the Situational Center, as well asthe peculiarities of the developing organizational structure of the information interoperability of theCenter’s employees, the providing subsystems’ composition, and the directions aimed enhancingefficiency.
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The presented comparisons clearly show that the inheritance tax applicable in the Republic of Lithuania is a simple tax, uncomplicated both in legal and financial scope. Therefore, it does not cause serious practical problems in terms of payment or assessment. Its calculation and assessment are friendly for taxpayers. With respect to this, one should particularly note such solutions as lowering the tax base by 30%, non-deductibility of debts and burdens and the complicated procedure for its determination, respect for the principle of avoiding double taxation, or the fact that a new tax obligation may not occur. This cannot be said about the inheritance and donation tax applicable in Poland. The only thing that can be said in favour of the solutions in force in Poland is that the scope of the discussed ta Xis wider, which means a number of obtained items cannot be burdened with higher income tax on natural persons. The author envisages this publication as a first in a series of publications that will inform Polish taxpayers, tax authorities and lawmakers of the legal solutions in force within the scope of taxation of gratuitous acquisition of property and property rights in other selected European countries. The Polish Act on inheritance and donation tax is exceedingly complicated, causes tax disputes, does not facilitate establishing correct relations between taxpayers and tax authorities, and undoubtedly also leads to family conflicts.
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The principle of cumulation in the inheritance and donation tax, as a legal concept, is an institution with a hundred-year history. Due to law changes and changes in law structure, proper interpretation is very difficult. Obeying the literal interpretation border necessarily leads to an unacceptable result. The solution ensuring the proper functioning of the cumulation rule is to transgress the limits of linguistic interpretation, so that the result of the interpretation would be in accordance with the deep structure of the tax act. In breaking the language border, a specific method of law interpretation can be helpful, method thats taking into account contextualism as well as the coherence of law and the legal and economic structure.
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In this paper, we bring to attention two constitutional solutions regarding the activity of combating terrorism on the national territory, solutions generated by the finding of legal conflicts of constitutional nature between the various institutional actors invested with the responsibilities of assuring the security climate that every Romanian citizen should enjoy. Thus, we argued the need to exclude political differences in the elaboration of a national security framework regarding terrorist offenses, emphasizing at times the deficiencies that determine the burden of the institutional elements regarding the specific activities for preventing and combating terrorism Last but not least, we support the development of a systematic approach to consecrate legal obligations in the area of preventing and combating terrorism belonging to public institutions, in which we have elaborated a detailed presentation of the current normative framework regarding the functional attributions of the various institutional actors involved.
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This article intends to reveal and analyse the recent case law of the High Court of Cassation and Justice in order to ensure a consistent judicial practice in the matter of tax evasion, provided by art. 9 of Law no. 241/2005 for the prevention and combating of tax evasion. At the same time, the article aims to draw attention on the case law of the Court of Justice of the European Union in the field of tax fraud and the possible practical application of the principles that emerge from the judgments given by the European court, in criminal cases having as their object tax evasion offenses.
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Compliance with the human rights standards in Romania’s penitentiaries has been interdisciplinary analyzed by social and legal researchers. Several issues underlined by such studies, mainly the dynamics of recidivism and the influence of the penitentiary environment on the behavior of the inmates and prison staff, are essential elements for the framework analysis of the standards for human rights protection in penitentiaries. A perspective which has not been used frequently in Romania for the study of the social reintegration and risk of reoffending is the theoretical framework of procedural justice, which argues that when the individuals consider that a measure is just and applied in a fair manner, they more easily accept its legitimacy and the institutional authority. The present article’s objective is to underline the positive effects of implementing a procedural justice approach in penitentiaries, coherent with the standards for protection of human rights, which positively impacts on the risk of reoffending and with on safety during detention, respectively decreasing the violent incidents between inmates or between inmates and prison staff.
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Associated with the act of intimidation, "bullying" implies the existence of a hostile context or an uncomfortable situation concerning a certain person, with a certain element being exploited to his detriment. Through this study, we aim to analyze the causes, modes of manifestation and implications of bullying, in order to finally analyze and present how to prevent and combat this phenomenon.
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The contemporary reality reveals a global social system, structured by a complex dimension and self-regulating in the field of education, culture, economy, administration and politics. Approaching the contemporary society from the perspective of systems theory, we find that it has become a global social system, capable of providing functional mechanisms in time and space, through education and for its beneficiaries.
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