Особенности правового положения трудовых мигрантов из ЕАЭС и прочих стран СНГ в России: сравнительный анализ (окончание) (Peculiarities of the Legal Status of Labor Migrants from the EAEU and other CIS Member States in Russia: A Comparative Analysis (Final Part))

2018 ◽  
Author(s):  
Nataliya Ivanova ◽  
Evgeni Varshaver
Author(s):  
Reinhard Bork ◽  
Renato Mangano

This chapter focuses on those involved in insolvency proceedings. In particular it deals with the courts involved, the insolvency practitioners (IPs) in charge of carrying out the proceedings, the position of creditors and their rights to lodge claims, and the legal status of the debtor. Particular attention is paid to those prescriptions which aim to establish a framework of effective communication and cooperation between courts, between IPs and courts, and between IPs themselves, and which allow IPs of main and secondary proceedings to conclude agreements and protocols of collaboration. The final part of the chapter outlines those prescriptions which establish a duty on the part of Member States to set up insolvency registers in their territory and to interconnect these at European level.


2020 ◽  
Vol 1 (1) ◽  
pp. 37-91
Author(s):  
B. A. Kurkin

The author interprets the Pretender in Pushkin’s Boris Godunov as an infernal figure rather than an example of an unsophisticated yet talented and ambitious adventurer. Comparative analysis of 17th-c. Russian historical sources and the tragedy reveals that, in his depiction of the Pretender, Pushkin relied on hagiographies, chronicles, and reminiscences of people with first-hand knowledge, rather than N. Karamzin’s work. The paper examines the qualities attributed to the Pretender by other characters in the tragedy: they concern his personality, official and canonical legal status. The author stresses that the attributions are unbiased reflections on the Pretender’s actions. To this end, the researcher analyses the meaning and significance of the terms ‘rasstriga’ (‘runaway monk’), ‘samozvanets’ (‘pretender’), ‘eretic’ (‘heretic’), ‘postrel’ (‘scamp’), ‘sosud diavolskiy’ (‘vessel of evil’), and ‘vragougodnik’ (‘devil’s accomplice’) in their meanings from the 17th c. and up until Pushkin’s lifetime. Viewed from this angle, the Pushkinian character is presented as a menacing figure hell-bent on getting a Faustian bargain.


2021 ◽  
Vol 29 (3-4) ◽  
pp. 189-217
Author(s):  
Johannes Keiler ◽  
André Klip

Abstract The cross-border execution of judgments remains difficult in practice for European Member States. This article seeks to analyze why this may be the case with regard to four different modalities of sentences: (1) prison sentences and other measures involving deprivation of liberty, (2) conditional sentences and alternative measures, (3) financial penalties and (4) confiscation orders. Based on a comparative analysis, this article investigates the problems at stake regarding the cross-border execution of judgements in Belgium, Germany and the Netherlands and identifies possible causes and explanations for these. The analysis shows that impediments to cooperation may inter alia stem from differences in national law and diverging national sentencing practices and cultures and may furthermore be related to a lack of possibilities for cooperation in the preliminary phase of a transfer. Moreover, some obstacles to cooperation may be country-specific and self-made, due to specific choices and approaches of national criminal justice systems.


Author(s):  
Milena Otavová ◽  
Veronika Sobotková

Generally, international passenger transport is exempt from the value added tax, in the case of air transport. International road passenger transport is however liable to taxation. However, the Council Directive on Value Added Tax contains a number of variations in the frame of the taxation of international passenger transport both for the states that joined the Community after January 1, 1978 and also for countries that were members of the Community on January 1, 1978. The international passenger transport is therefore rather problematic field due to a number of exceptions for individual Member States. It is on the providers or recipients of transport services to inform correctly about the taxation of international road transport and to pay properly the tax. The aim of the article is to evaluate the possibilities of the taxation of international passenger transport in the Czech Republic, Austria, Slovak Republic, Germany and Poland and to determine how the taxation of international passenger transport affects the tax liability and price of travel services provided in this country. From the comparative analysis it is evident that the tax paid abroad should be included in the total price of the purchased service. Based on the comparative analysis there will be a proposal for the taxation of international passenger transport so that the tax collection in the monitored countries would be simplified. The proposal recommends to unify an approach during the taxation of international passenger transport for all Member States of the European Union in order to reduce administrative costs on the part of the governments and individual entities.


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