The Role of Public Law Principles in Designing Tax Administration Law

2018 ◽  
Author(s):  
Alex Ladyman
Keyword(s):  
Public Law ◽  
Tax Administration

Examination of notarized photocopy of a document on the example of свидительства o рождении (birth certificate)

2020 ◽  
Vol 310 ◽  
pp. 58-66
Author(s):  
Jacek Juszkiewicz ◽  
◽  
Judyta Malewska ◽  
Keyword(s):  
Expert Witness ◽  
Birth Certificate ◽  
Public Law ◽  
Point Of View ◽  
Notary Public

This article attempts to address certain aspects of forensic-legal examination of the authenticity of a document on the basis of a notarized photocopy (certified copy). The article outlines the essence of the notarial act – regulated in Article 98 of the Polish Notary Public Law – of certifying the conformity of a copy, extract or photocopy with a presented document and the dangers that may arise from regarding a notarized photocopy of a presented document as a photocopy of an authentic document. The role of the notary in terms of document authenticity verification has been signaled. From a forensic point of view, the lack of evidentiary equivalence between an original document and a certified photocopy in the process of testing the authenticity of a document was emphasized. Based on examples from the practice of an expert witness, the possibility of identifying a forgery on the basis of a notarized photocopy of a document свидительствo o рождении is presented. The authors attempt to formulate several postulates concerning the making of photocopies of documents and their subsequent notarization.

Sales on a Going-Concern Basis

2020 ◽  
Keyword(s):  
Public Law ◽  
Legal Issues ◽  
Third Party ◽  
Due Diligence ◽  
Price Setting ◽  
Public Marketing ◽  
Business Information ◽  
Sales Process ◽  
Selling Process

For many entrepreneurs, selling your business is an unique, once-in-a-lifetime event. Selling or transferring one’s business to a third party is in many ways radical. First, in a rather irrational way: selling your business means goodbye to what has been built or continued for several years or for decades. Second, more rationally, entering into a selling process brings its own dynamics: informally attracting candidate buyers or find candidates via public marketing, exchanging business information, negotiation phase, a letter of intent, including clauses on confidentiality, due diligence, valuation and price-setting and the role of certain conditions precedent and guarantees in the entire proces, and finally closing the deal and transfer the business. In addition to its specific contractual clauses relevant for each individual sales process, other legal issues surround such a sale and transfer. On the buyer’s side for instance the way to finance the acquisition, antitrust pitfalls, stock listing requirements or requirements for transferring public law permits, certifications and licences or the uncertainly relating to the possible loss of carry forwards against taxation that may require the consent of third parties to be transferred, if they can be transferred at all).

4. Public Law

2019 ◽  
pp. 94-127
Author(s):  
Elizabeth Fisher ◽  
Bettina Lange ◽  
Eloise Scotford
Keyword(s):  
Decision Making ◽  
Constitutional Law ◽  
Environmental Law ◽  
Administrative Law ◽  
Public Law ◽  
Decision Makers ◽  
Aarhus Convention ◽  
Constituent Elements ◽  
Public Decision

This chapter explains the important role that public law, particularly administrative law, plays in environmental law. This role comes about because much of environmental law requires vesting decision-making and regulatory power in the hands of public decision-makers at all levels of government. This chapter begins by providing an overview of the different constituent elements of public law: constitutional law, administrative law, the role of the EU and international law, as well the complexities of this area of law. The chapter then moves on to consider the way in which the different types of interests involved in environmental problems and the need for information and expertise provide challenges for public law. The chapter then provides an overview of four major features of public law that are particularly relevant to environmental lawyers: the Aarhus Convention, accountability mechanisms, judicial review, and human rights.

International Composite Administration: Conceptualizing Multi-Level and Network Aspects in the Exercise of International Public Authority

2008 ◽  
Vol 9 (11) ◽  
pp. 2013-2039 ◽  
Author(s):  
Armin von Bogdandy ◽  
Philipp Dann
Keyword(s):  
International Law ◽  
Public Law ◽  
Common Phenomenon ◽  
Public Authorities ◽  
Public International Law ◽  
The Public ◽  
Administrative Action ◽  
Role Of The State ◽  
Multi Level

The administration of the traditional nation-state used to operate as a rather closed system to the outside world. Today, cooperation between the public authorities of different States and between States and international bodies is a common phenomenon. Yet the characteristics and mechanics of such cooperation can hardly be understood using the concepts domestic public law or public international law currently on offer. Conventional concepts, such as federalism, confederalism or State-centered “realism” hardly fathom the complexity of interactions or reflect the changed role of the State, while more recent concepts, such as multi-level systems or networks, seem to encompass only parts of the phenomena at hand. Given this void, we propose to explore the notion of “composite administration” (Verbundverwaltung) and argue that it offers a concept which can combine more coherently the seemingly diverging legal elements of cooperation and hierarchy that distinguish administrative action in what often is called a multi-level administrative system. Even though the concept of composite administration was originally designed and further developed with respect to the largely federal European administrative space, we suggest testing the concept in the wider context of international cooperation. We believe that it offers valuable insights and raises critical questions, even though we do not intend to insinuate any proto-federal prospects of the institutions discussed in this paper.

(Post)bureaucratic organizational practices and the production of racioethnic inequality at work

2009 ◽  
Vol 15 (1) ◽  
pp. 62-81 ◽  
Author(s):  
Hans Siebers
Keyword(s):  
Tax Administration ◽  
Primary Process ◽  
Organizational Practices ◽  
Unequal Access ◽  
National Tax ◽  
The Impact ◽  
Control Post

AbstractExplanations of racioethnic inequality in organizations highlight the role of stereotypes, prejudices, biases, and discrimination in the production of such inequality. However, little is known about the impact that regular organizational practices have, either curbing or exacerbating racioethnic inequality at work. This paper argues that bureaucratic practices curb while post-bureaucratic practices exacerbate racioethnic inequality. First, this paper shows that unequal access to career advancements and payment between majority and minority employees of the Dutch national tax administration is partly due to the prevalence of post-bureaucratic ways of labour control. Second, linked to forms of labour control, post-bureaucratic ways of organizing the primary process also contribute to the production of such racioethnic inequality. Regarding both labour control and the structuring of the primary process, minority employees have an interest in the application of bureaucratic concepts that limit the space for stereotypes, prejudices, biases, and discrimination whereas post-bureaucratic concepts amplify this space.

The Role of the Federal Government in Adapted Physical Education

1988 ◽  
Vol 3 (2) ◽  
pp. 124-126
Author(s):  
William A. Hillman
Keyword(s):  
Physical Education ◽  
Research And Development ◽  
Federal Government ◽  
Public Law ◽  
Adapted Physical Education ◽  
Handicapped Children ◽  
The Past ◽  
Training Research ◽  
Published Research

The development of adapted physical education over the past 20 years has been significantly influenced by the federal government through legislative statutes. A predecessor to Public Law 94-142 that may well have had the most impact on handicapped children was Public Law 90-170, which provided the foundation for adapted physical education by allowing monies for training research and development. This legislation established committees and conferences that brought together national figures to serve as advisory consultants. Programmatic support from the federal government has led to the training of many teachers and much published research in adapted physical education.

Educating for Citizenship? Re-Assessing the Role of Islamic Instruction in German Schools

2010 ◽  
Vol 3 (3) ◽  
pp. 518-552 ◽  
Author(s):  
Joyce Marie Mushaben
Keyword(s):  
Public Schools ◽  
Public Law ◽  
Faith Communities ◽  
Educational Statistics ◽  
Active Approach ◽  
State Neutrality ◽  
Curricular Models ◽  
Clash Of Cultures ◽  
Definition Of

AbstractPositing a “clash of cultures,” many European politicians oppose Muslim headscarves as well as Islamic instruction in public schools; the real source of “failed integration” lies not with the religiosity of young Muslims but rather with an arcane definition of “state neutrality” that sustains the dominance of some religions at the expense of others. Focusing on Germany, this study reviews educational statistics pertaining to youth of migrant origin, showing that conflicts over Islamic instruction mirror deeper patterns of minority discrimination. It outlines the legal hurdles new faith communities must overcome to secure recognition as “corporate entities under public law” (Körperschaftsstatus), entitling them to accredited teacher training, tax-funded salaries, construction subsidies, and other institutional privileges. It describes divergent curricular models utilized by the Länder, followed by a closer look at Islamic instruction in Berlin, where a court ruling compelled authorities to take a pro-active approach. It concludes with a review of dilemmas inherent in Germany's approach to “value education” against the backdrop of the new European Union anti-discrimination directives. Show me any mischief produced by the madness or wickedness of theologians, and I will show you a hundred resulting from the ambition and villany of conquerors and statesmen. Show me an absurdity in religion, and I will undertake to show you a hundred for one in political laws and institutionsEdmund Burke, 1756

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