scholarly journals CONSTITUTIONAL REFORM IN THE XXI CENTURY: DEVELOPMENT AND TRANSFORMATION OF LEGAL PRINCIPLES OF TAXATION

2017 ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Criminal Law ◽  
Tax Law ◽  
Public Interests ◽  
Constitutional Design ◽  
Legal Principles ◽  
Constitutional Level ◽  
Private And Public ◽  
National Tax ◽  
In The Beginning ◽  
Century Development

In the beginning of the XXI century constitutions of countries changed frequently. Tax matter was involved in the search of the balance between private and public interests. The taxation models vested in national constitutional acts were transformed. This article deals with the main tendencies in the constitutional design of different countries in the framework of tax matter. Author investigates the provisions connected with taxation, which were enacted in new constitutions in XXI century. Some traditional rules of different legislations’ branches (tax, budget, criminal law) are now becoming embodied in the new constitutional acts. In the explored constitutions the main tendencies, which were revealed, are the constitutionalisation of national tax law and the formation of the new tax principles. The wide variety of the tax regulation on the constitutional level was revealed. It is concluded that the approaches to the realization of the main taxation principles in new constitutional acts were transformed in XXI century.

Cross-Border Court Jurisdiction and Economic Law Application in Electronic Commerce

2011 ◽  
pp. 255-271
Author(s):  
Takeshi Kawana
Keyword(s):  
Criminal Law ◽  
Legal Issues ◽  
Economic Stability ◽  
Choice Of Law ◽  
International Jurisdiction ◽  
Legal Principles ◽  
Economic Law ◽  
Legal Structure ◽  
National Economic ◽  
Private And Public

The purpose of this chapter is to examine international jurisdiction and choice of law for e-commerce involving economic legal issues. International jurisdiction and choice of law will be determined under private legal principles, but as e-commerce involves economic law as a law to ensure national economic stability, the court may consider economic law with both private and public legal functions. At that time there may be some conflict of law involving state economic policy, and it must be considered how to coordinate the conflict and create a universal legal structure for non-territorial cyberspace. This chapter will propose three layers of legal structure for e-commerce: the private law layer, the economic law layer, and the criminal law layer, all of which have perspectives for borderless cyberspace.

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

An Issue of Alternative Forms of Termination of a Public Dispute

2021 ◽  
Vol 16 (12) ◽  
pp. 69-78
Author(s):  
E. S. Koshcheeva ◽  
A. N. Petruneva
Keyword(s):  
Public Relation ◽  
Public Interests ◽  
Private And Public ◽  
Judicial Procedure

Prospects for the introduction of the idea of reconciliation in public disputes are considered by analyzing the features of a substantive public relation, the specifics of a dispute arising in it, the possibility of its "settlement" or "resolution". The authors highlight the problems of determining the objective of ending the dispute, the order and alternative forms of implementation, the possibility of combining and transitioning from one order to another. It is concluded that the use of conciliation procedures in public disputes is possible both at the pre-trial and at the judicial stage. It is proposed to develop and create mechanisms that determine the main conditions for the introduction of conciliation procedures, which would be an alternative to the judicial procedure for resolving the dispute. The proposed amendments will reduce the judicial burden on the consideration and resolution of cases arising from administrative and other public legal relations. The authors analyze the forms of termination of a public dispute both from the position of its settlement on the terms agreed by the parties, and its alternative resolution, while maintaining a balance of private and public interests.

scholarly journals Prawo karne Królestwa Polskiego w latach 1815−1905 a sprawowanie kultu religijnego

2018 ◽  
Vol 70 (1) ◽  
pp. 225-238
Author(s):  
Paweł Ludwiczak
Keyword(s):  
Criminal Law ◽  
Public Services ◽  
Missionary Work ◽  
Private And Public ◽  
The Law ◽  
Detailed Picture ◽  
Comprehensive Study

The article pertains to the law in force in the Kingdom of Poland between 1815 and 1905. Furthermore, it indicates the changes which were brought about by the liberalization of statutes and regulations concerning faith in 1906. The main aim is to familiarize readers with the contemporary criminal law pertaining strictly to conducting private and public services as well as to draw attention to regulations delineating missionary work. The paper is general in character because presenting a detailed picture of each faith with an enumerationof their legal, civil and political limitations is a topic for a more comprehensive study.

scholarly journals A VINCULAÇÃO DO PRINCÍPIO PROCESSUAL DA NÃO-SURPRESA E A APLICAÇÃO DA LEI DE INTRODUÇÃO ÀS NORMAS DO DIREITO BRASILEIRO – LINDB

Percurso ◽  
2019 ◽  
Vol 3 (30) ◽  
pp. 42
Author(s):  
Frabriccio Petreli TAROSSO
Keyword(s):  
Decision Making ◽  
General Rule ◽  
Case Law ◽  
Public Law ◽  
Tax Law ◽  
The Novel ◽  
Legal Certainty ◽  
Federal Law ◽  
National Tax ◽  
Definition Of

RESUMOO presente artigo pretende aproximar alguns conceitos da novel Lei de Introdução às Normas do Direito Brasileiro – LINDB ao princípio da não-surpresa aplicável ao processo tributário, seja ele Administrativo ou Judicial. A Lei Federal n. 13.655 de 25/04/2018 houve por incluir no Decreto-Lei nº 4.657, de 4 de setembro de 1942 - Lei de Introdução às Normas do Direito Brasileiro - disposições sobre segurança jurídica e eficiência na criação e na aplicação do direito público. Deste modo, muitas dúvidas têm surgido acerca da convivência entre a regra geral de direito tributário, inserta no Art. 144 do Código Tributário Nacional, de que a lei vigente à época dos fatos geradores deve ser levada em conta ao deslinde de uma questão e que a jurisprudência majoritária à época dos mesmos fatos – se modificada – não deve servir de parâmetro para a tomada das decisões. PALAVRAS-CHAVE: Lei de Introdução às Normas do Direito Brasileiro – LINDB; Princípio Processual da não-surpresa.ABSTRACTThe present article intends to approximate some concepts of the novel Law of Introduction to the Norms of Brazilian Law - LINDB to the principle of non-surprise applicable to the tax process, be it Administrative or Judicial. Federal Law n. 13,655 dated 04/25/2018, there was a need to include in Decree-Law No. 4.657, dated September 4, 1942 - Law on Introduction to the Rules of Brazilian Law - provisions on legal certainty and efficiency in the creation and application of public law. In this way, many doubts have arisen about the coexistence between the general rule of tax law, inserted in Article 144 of the National Tax Code, that the law in force at the time of the generating facts must be taken into account in the definition of an issue and that the majority case-law at the time of the same facts - if modified - should not serve as a parameter for decision-making. The study will have as a method the legal and bibliographical research on the subject.KEYWORDS: Law of Introduction to the Norms of Brazilian Law – LINDB; Procedural Principle of Non-Surpris

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