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The book Domestic Judicial Treatment of the European Court of Human Rights Case Law. Beyond Compliance analyses how our Czech apex courts comply with the European Convention on Human Rights. This article posits that non-compliance with the Convention is anti-systemic conduct and national courts should lead dialogue with the European Court of Human Rights in case of doubt or disagreement with its case law. The fact that the book did not reveal any serious shortcomings fits into the favourable context of the Czech Republic and the activities related to the enforcement of Court judgments. The answers of all three apex courts to legal problems analysed at the micro-level may not always be satisfactory from the point of view of the case law of the European Court (ne bis idem principle or official gender reassignment). Sometimes, domestic courts have to respond to the legislator’s concerns about amending legislation (restitution of property or rent control). In the issue of education of Roma children, the courts were not much involved, due to the lack of suitable proposals to initiate proceedings. This article concludes that the book is a stone in the hitherto unfinished mosaic of research into the issue of state compliance with human rights obligations.
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The aim of this paper is to present to the maximum possible extent the practice of the European Court of Human Rights regarding cases concerning the excessive length of criminal proceedings. The emphasis will be placed on to what extent the national authorities apply correctly the principles and criteria established in the practice of the European Court of Human Rights, what the domestic remedies are and how effective they are.
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In this article, the author will extract from the European Court of Human Rights' case-law a selection of principles which are particularly important in the proceedings leading to punishing taxpayers' misconducts. Noting that general human rights principles are equally applicable in criminal proceedings relating to tax frauds, we do observe that, in the relevant case-law concerning such conducts, leading jurisprudence revolved around aspects as the applicability of the "criminal limb" of art. 6 of the Convention to tax misconduct and the effects of ne bis in idem in cases where both the tax authorities and the criminal courts have been involved in separate proceedings. Critical analysis of relevant case-law will reveal both clear and foreseeable criteria set out by the European Court of Human Rights, on one hand, and assessments that could lead to arbitrary future application of the Convention, on the other hand.
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According to statistical data, the number of entities that declared insolvency in the Republic of Moldova has increased significantly. Thus, if, in 2016, 673 economic agents were declared insolvent, then only in the first quarter of 2022 their number stood at 2968 . In all countries of the world, no matter the level and degree of development of their economy, there is such a phenomenon as insolvency. It is obvious that a natural or legal person could become insolvent because of excess debt or lack of liquidity. In other cases, however, it is found that insolvency occurs because entrepreneurs are not able to manage their business, or they intentionally, through illicit actions, cause the company's poor economic condition. Therefore, the economic and financial difficulties of an enterprise may have the "domino" negative effect of attracting the financial collapse of business partners . We consider that the legislation of the Republic of Moldova provides sufficient instruments for the authorized administrator and the State Tax Service to have the possibility, together with the insolvency process, to identify offenses committed by the debtor even after the insolvency proceedings have been initiated. At the same time, we can assume that the detection of the insolvency offense in the Republic of Moldova is a rare phenomenon, because we are confronted with the problem of lack of professional training and specialization in the given field of the criminal investigation bodies, the competence in examining these crimes is assigned to the general organs of Ministry of Internal Affairs, according to art. 266 of the Criminal Procedure Code of the Republic of Moldova. However, the offense of insolvency (fictitious and intentional), as an economic crime, requires extensive knowledge of the financial and accounting field, civil law, insolvency, etc., for the instrumental provision of complex strategic investigations following the experience of the European Union. It is therefore important that criminal investigation structures investigating economic offenses in general and insolvency offenses in particular should have a high return through full use of institutional and professional capacities
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This criminal history study of the Ruse (Rusçuk) district of the Ottoman Empire is based on analyzing court records (sharia register). In the study, which aims to reveal a small section of the application of the punishment concept in the Ottoman provinces, the court provisions were determined. These provisions were classified according to the type of punishment, and then inferences were made. The study comprised three parts, excluding the introduction and conclusion. At first, the history and socio-economic conditions of the city of Ruse were examined. In the second part, the Ottoman period practices of Islamic criminal law were investigated with a general and theoretical perspective. In this way, it was desired to create a basis for the third party. The last part looks at the punishments given to the criminals in Ruse in a variety of ways, based on the court records from the 18th century. Writing about the crime and punishment history of the Ottoman Empire is especially important because the negatives are memorable and show more clearly what should have happened. In addition, the comparison possibility with today is another sign that shows the need for more studies on the subject.
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Causes of action in common law are the most commonly used in civil trials. According to the common law, the causes of action are a combination of facts presented by the plaintiff in the direct form for initiating civil proceedings (single claim in England and complaint in the United States). The cause of action are a bridge that connects civil wrong with the legal remedy required and obtained by the court. Claims for a lawsuit may be filed for civil wrong doing of the defendant. The wrong doing of the defendant may consist of a tort or a breach of contract. Breaking the contract is the only cause of action. Unlike the breach of contract, tort law (civil misconduct) does not have a single cause of action. Tort is divided into three different types of claims in the lawsuits that differ from each other in the defendant's defense actions: intentional tort, negligence tort and strict liability tort. Causes of action in a lawsuit under equity law are: unjust enrichment and claims in reasonable value for the work done (quantum mervit).
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Influencers have become with time from future trend to integral part of our daily lives. Their activities are also intriguing from tax perspective. The study brings some hypotheses for its through the prism of direct taxes with cross-border elements. Their analysis depends on the complete novelty of the issue and the role of the influencers in the society.
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Înalta Curte de Casație și Justiție, secția a II-a civilă, decizia nr. 1741 din 29 septembrie 2020.
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Clauze abuzive în contractele încheiate cu consumatorii. Principiul echivalenței. Principiul efectivității. Procedură de executare ipotecară. Caracter abuziv al clauzei care stabilește nivelul nominal al dobânzilor moratorii și al clauzei privind exigibilitatea anticipată care figurează în contractul de împrumut. Autoritate de lucru judecat și decădere. Pierdere a posibilității de a invoca în fața unei instanțe caracterul abuziv al unei clauze contractuale. Competența de control din oficiu a instanței naționale/ Abusive clauses in contracts concluded with consumers. The principle of equivalence. The principle of effectiveness. Mortgage enforcement procedure. Abusive nature of the clause that establishes the nominal level of default interest and of the clause on anticipated demand that appears in the loan contract. Authority of res judicata and forfeiture. Loss of the possibility to invoke before a court the unfair nature of a contractual clause. Ex officio control competence of the national court CJUE, Marea Cameră, hotărârea din 17 mai 2022, cauza C-600/10
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The Romanian High Court of Cassation and Justice – Administrative and Tax Section recently concluded that the simple allegations of tax authorities as to the existence of a fraud are not sufficient proof to justify the denial of the deductible character of expanses made by a taxpayer. Relying on the relevant case-law of the Court of Justice of the European Union – cases C.F., Vikingo and PPUH – and its own case-law, the High Court concluded that the taxpayer provided sufficient evidence of its acquisitions and the relevant documents were able to justify such acquisitions. Since tax authorities did not challenge the reality of the acquisitions and, moreover, did not provide evidence as to the involvement of a taxpayer in a fraudulent mechanism, the mere failure of some taxpayers to account for their sales and pay the relevant taxes was not able to change that conclusion.
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Hotarârea Curții de Justiție a Uniunii Europene din data de 24 februarie 2022, pronunțata în cauza C-257/20. Hotarârea Curții de Justiție a Uniunii Europene din data de 24 februarie 2022, pronunțata în cauza C-582/20. Hotarârea Curții de Justiție a Uniunii Europene din data de 24 februarie 2022, pronunțata în cauza C-605/20. Hotarârea Curții de Justiție a Uniunii Europene din data de 10 februarie 2022, pronunțata în cauza C-9/20. Ordonanța Curții de Justiție a Uniunii Europene din data de 10 februarie 2022, pronunțata în cauza C-191/21. Hotarârea Curții de Justiție a Uniunii Europene din data de 10 februarie 2022, pronunțata în cauza C-487/20. Ordonanța Curții de Justiție a Uniunii Europene din data de 7 februarie 2022, pronunțata în cauza C-460/21. Hotarârea Curții de Justiție a Uniunii Europene din data de 3 februarie 2022, pronunțata în cauza C-515/20. Hotarârea Curții de Justiție a Uniunii Europene din data de 13 ianuarie 2022, pronunțata în cauza C-156/20. Hotarârea Curții de Justiție a Uniunii Europene din data de 13 ianuarie 2022, pronunțata în cauza C-513/20.
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Curtea Constituțională a stabilit că echilibrul contractual în ipoteza contractului de credit nu se determină prin raportare la întregul patrimoniu al debitorului sau la posibilitățile sale financiare de rambursare a creditului, ci prin raportare strictă și exclusivă la conținutul clauzelor contractuale. De asemenea, a evidențiat că diferențele de curs valutar apărute pe perioada de executare a contractului, ca unic și exclusiv factor generator al impreviziunii, trebuie analizate doar din perspectiva consistenței valorice și a persistenței temporale. În cauză, devalorizarea CHF, în raport cu moneda națională a fost în proporție de peste 50% în condițiile în care la momentul încheierii contractului de credit (15.09.2008) paritatea față de leu a CHF era de 2,27 lei, iar aceasta a ajuns la momentul declarării scadenței anticipate a creditului (2014) la aproximativ 3,60 lei. Această fluctuație importantă a cursului valutar care prezintă o situație continuă, în sensul unei constante în timp, constituie o situație de impreviziune contractuală, cu consecința unei dezechilibrări majore a prestațiilor părților și a antrenării unei obligații mult prea oneroase în sarcina recurenților contractanți în raport de cealaltă parte contractantă și anume intimata.
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Due to the dynamic development and technological progress in the field of forensic techniques, it is possible to use an innovative method of terrestrial 3D scanning in visual inspection activities. The aim of the article is to present the issues related to the introduction of modern 3D laser scanning technology, influencing the improvement of criminal proceedings carried out at the crime scene by prosecution. The possibility of using 3D scanning as a measurement tool at a crime scene and as a technology for recreating the course of a crime in a courtroom is analyzed. Particular attention is also paid to the research carried out by the Police School in Piła together with the Scanning and 3D Modeling Laboratory at the Institute of History of Architecture of Art and Technology of the Wrocław University of Technology and Leica Geosystems regarding the possibility of using 3D scanning systems during site inspections at crime scenes and their documentation. The focus was also on discussing the use of 3D scanning at a crime scene in the current legal status in Poland. The paper presents advantages of using and mapping this modern method at the scene and the use of this technology in the world and in Poland, which turns out to be fast, efficient and precise to a degree satisfying the requirements of modern forensics and criminal proceedings. In addition, 3D laser scanning also eliminates the need for the investigation team to return to the scene, thus simplifying the process of documenting and describing spatial data. The paper examines views of legal scholars and commentators by means of, i.a an analysis of legal literature, forensic literature and legal provisions, especially those set out in the Polish Code of Penal Proceedings.
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The Supreme Administrative Court in the judgment discussed raised an important issue of the duration of a tax inspection at a microenterprise. The judgment clearly states that the tax authorities may not conduct such inspections that exceed the statutory time limits. Thus, the duration of an inspection with a taxpayer who is a microenterprise may not go over 12 working days consecutively. The inspection activities should be carried out in a continuous system. The duration of a tax inspection should also include the time when the inspectors are not actually present at the inspection site. An analysis of the law in force was carried out in preparing this commentary.
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Hotărârea Tribunalului, Camera a patra, 25 iunie 2020, cauza T-552/19, Malacalza Investimenti Srl împotriva Băncii Centrale Europene (BCE)
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C.J.U.E., Camera întâi, hotărârea din 10 iunie 2021, cauzele conexate C-776/19-C-782/19.
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The aim of the gloss is to analyze the decision of the Supreme Court of January 9, 2020, file ref. act III KK 583/18. The ruling issued relates, inter alia, to the application of art. 2 § 2 of the Fiscal Criminal Code (F.C.C) in court proceedings in the scope of the assessment of provisions on the statute of limitations for tax offences. The Supreme Court took the position that the intertemporal rules set out in art. 2 § 2 of the F.C.C., may be applied in the case of the limits of the statutory threat, which limits are then a condition for determining the length of the limitation period. Therefore, in the context of considerations about the scope of validity of the institutions included in the Fiscal Criminal Code in time, it becomes necessary to analyze the temporal rule contained in art. 2 § 2 of the F.C.C. in the context of the amendment to the act.
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