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Volume 30 (2022): Edition 44 (December 2022)

Volume 29 (2022): Edition 43 (June 2022)

Volume 28 (2021): Edition 42 (December 2021)

Volume 27 (2021): Edition 41 (June 2021)

Volume 26 (2020): Edition 40 (December 2020)

Volume 25 (2020): Edition 39 (June 2020)

Volume 24 (2019): Edition 38 (December 2019)

Volume 23 (2019): Edition 37 (June 2019)

Volume 22 (2018): Edition 36 (December 2018)

Volume 21 (2018): Edition 35 (June 2018)

Volume 20 (2017): Edition 34 (December 2017)

Volume 19 (2017): Edition 33 (June 2017)

Volume 18 (2016): Edition 32 (December 2016)

Volume 17 (2016): Edition 31 (June 2016)

Volume 16 (2015): Edition 30 (December 2015)

Volume 16 (2015): Edition 29 (June 2015)

Détails du magazine
Format
Magazine
eISSN
2457-9017
Première publication
16 Apr 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

Volume 18 (2016): Edition 32 (December 2016)

Détails du magazine
Format
Magazine
eISSN
2457-9017
Première publication
16 Apr 2015
Période de publication
2 fois par an
Langues
Anglais

Chercher

5 Articles
Accès libre

Double Taxation Conventions in Central and Eastern European Countries

Publié en ligne: 30 Dec 2016
Pages: 1 - 12

Résumé

Abstract

In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

Mots clés

  • Central and Eastern European Countries
  • Double Taxation Conventions
  • Anti Abuse Provisions
  • Judicial and Economical Double Taxation
  • Cooperation Protocol

JEL Classification

  • H24
  • H30
  • K34
  • K40
Accès libre

Short Comings of Criminal Justice System of Pakistan and its Effects on the Rights of Accused Prisoner Wrongfully Convicted or Imprisoned

Publié en ligne: 30 Dec 2016
Pages: 13 - 27

Résumé

Abstract

The criminal justice system in Pakistan operates imperfectly, although the aim of the Pakistan’s Criminal Law system is that no person is being convicted without all the elements but our System is not speedy and fast in disposal of cases then automatically innocent suffers. A failure of the justice system leaves people free but uncompensated. When a case has been decided after a lengthy trial and an individual acquit on merit by the judgment of concerned Court than upon release he did not receive any thing as compensation by the Criminal Justice System of Pakistan because System offers no mechanism for compensation. This article will discuss about wrongfully convicted persons in Pakistan’s Criminal Justice System and the reasons for their wrongful imprisonment and mechanism for compensation. In the end, conclusions and recommendations will be given on the same.

Mots clés

  • Pakistan criminal system
  • wrongful conviction
  • imprisonment
  • innocent prisoners
  • compensation
Accès libre

Certain Issues Concerning the Romanian Regulation of the Good Faith Principle in Civil and Civil Procedural Matters

Publié en ligne: 30 Dec 2016
Pages: 28 - 38

Résumé

Abstract

One way for individuals and legal entities to pursue legitimate rights and/or interests is the judicial path. The civil proceedings as a form of settling civil litigations is governed by different principles. Among these stands out the principle of good faith, which involved the exercise in good faith of rights in both civil and procedural matters, the exercise in good faith of procedural rights, a principle which has gained new meanings after the entry into force of the new Code of Civil Procedure, as well as the new Civil Code.

Accès libre

Is Social Media Challenging the Authority of the Judiciary? Rethinking the Effectiveness of Anonymised and Super Injunctions in the Age of the Internet

Publié en ligne: 30 Dec 2016
Pages: 39 - 87

Résumé

Abstract

While freedom of expression has a long and well-established constitutional foundation as a self-governing concept, the right to privacy is a relatively recent norm in the constitutional orientation of the United Kingdom. Until the Human Rights Act 1998, the right to privacy had little standing constitutionally. Following on from this standard-setting, notably, both rights have taken on added importance in our modern technological society. Nevertheless, the formulation of privacy into a legal doctrine of human rights seems to have presented a fundamental tension in relation to freedom of expression. As a matter of legal logic, the courts, through a consideration of the law, examine the substantive legal issues in terms of a balancing process, whereby the interest in privacy is balanced against the interest in freedom of expression. It is a matter of broad principle for the courts to rely on injunctions as ancillary instruments of equity in doing justice in this field. Significantly, while the elementary norm of an injunction is that it commands an act that the court regards as an essential constituent to justice, unfortunately, many contend that judges have gone beyond this point, and this is shifting opinions. In fact, serious concerns have been frequently expressed about the extent to which the rich are easily able to invoke the discretion of the court to grant injunctions in a fashion that remains an antithesis to the principle of open justice and also undermines the exercise of freedom of speech. While this suspicion is not entirely new to matters of procedural law, the recent case, PJS v News Group Newspapers turned on this controversy. Therefore, the aim of this paper is to examine the complexity of celebrity privacy injunctions in the age of the internet and question its relevance, as we outline the extent to which social media is challenging the authority of the state (judiciary) in this direction.

Mots clés

  • Courts
  • Freedom of Speech
  • Human Rights
  • Injunctions
  • Privacy
  • Social Media
Accès libre

Considerations on the Best Interests of the Child as a Principle of Exercising Parental Authority

Publié en ligne: 30 Dec 2016
Pages: 88 - 96

Résumé

Abstract

The principle of the best interests of the child is the basis for international or national normative documents adopted after the 1989 UN Convention on the Rights of the Child. They enshrine the prevalence of this principle in any decision that must be made with regard to the child, and regardless of its author.

In the matter of parental authority, the Romanian Civil Code subordinates parental rights and duties to this principle, placing the interests of the child above the interests of parents.

This study presents such aspects as referring to the principle of the best interests of the child, including from a historical perspective, while also emphasising concern in the doctrine for defining but also establishing criteria to appraise the best interests of the child, prior to the amendment of Law no. 272/2004 on the protection and promotion of children’s rights.

5 Articles
Accès libre

Double Taxation Conventions in Central and Eastern European Countries

Publié en ligne: 30 Dec 2016
Pages: 1 - 12

Résumé

Abstract

In this article we provide a qualitative overview regarding the panacea of double taxation conventions in Central and Eastern European Countries. Double taxation paradigm highlights some serious problems arising from multiple taxation of the same income or capital. In the European Union these problems suggest that there is a strong need of a “best practice” construction of an optimal fiscal space in order to eliminate or reduce this problem. Central and Eastern European Countries have some special features: on one hand these countries have been influenced by the communist and postcommunism era, and on the other hand there are specific particularities for each country which must be economically and judicially understood and explained. This article highlights the structure, construction and appliance of the double taxation conventions in the Central and Eastern European Countries. The conclusions of this article enact the solutions of the potential problems of double taxation, especially in these former communist countries, with respect to the strengthening of the new fiscal space in the European Union.

Mots clés

  • Central and Eastern European Countries
  • Double Taxation Conventions
  • Anti Abuse Provisions
  • Judicial and Economical Double Taxation
  • Cooperation Protocol

JEL Classification

  • H24
  • H30
  • K34
  • K40
Accès libre

Short Comings of Criminal Justice System of Pakistan and its Effects on the Rights of Accused Prisoner Wrongfully Convicted or Imprisoned

Publié en ligne: 30 Dec 2016
Pages: 13 - 27

Résumé

Abstract

The criminal justice system in Pakistan operates imperfectly, although the aim of the Pakistan’s Criminal Law system is that no person is being convicted without all the elements but our System is not speedy and fast in disposal of cases then automatically innocent suffers. A failure of the justice system leaves people free but uncompensated. When a case has been decided after a lengthy trial and an individual acquit on merit by the judgment of concerned Court than upon release he did not receive any thing as compensation by the Criminal Justice System of Pakistan because System offers no mechanism for compensation. This article will discuss about wrongfully convicted persons in Pakistan’s Criminal Justice System and the reasons for their wrongful imprisonment and mechanism for compensation. In the end, conclusions and recommendations will be given on the same.

Mots clés

  • Pakistan criminal system
  • wrongful conviction
  • imprisonment
  • innocent prisoners
  • compensation
Accès libre

Certain Issues Concerning the Romanian Regulation of the Good Faith Principle in Civil and Civil Procedural Matters

Publié en ligne: 30 Dec 2016
Pages: 28 - 38

Résumé

Abstract

One way for individuals and legal entities to pursue legitimate rights and/or interests is the judicial path. The civil proceedings as a form of settling civil litigations is governed by different principles. Among these stands out the principle of good faith, which involved the exercise in good faith of rights in both civil and procedural matters, the exercise in good faith of procedural rights, a principle which has gained new meanings after the entry into force of the new Code of Civil Procedure, as well as the new Civil Code.

Accès libre

Is Social Media Challenging the Authority of the Judiciary? Rethinking the Effectiveness of Anonymised and Super Injunctions in the Age of the Internet

Publié en ligne: 30 Dec 2016
Pages: 39 - 87

Résumé

Abstract

While freedom of expression has a long and well-established constitutional foundation as a self-governing concept, the right to privacy is a relatively recent norm in the constitutional orientation of the United Kingdom. Until the Human Rights Act 1998, the right to privacy had little standing constitutionally. Following on from this standard-setting, notably, both rights have taken on added importance in our modern technological society. Nevertheless, the formulation of privacy into a legal doctrine of human rights seems to have presented a fundamental tension in relation to freedom of expression. As a matter of legal logic, the courts, through a consideration of the law, examine the substantive legal issues in terms of a balancing process, whereby the interest in privacy is balanced against the interest in freedom of expression. It is a matter of broad principle for the courts to rely on injunctions as ancillary instruments of equity in doing justice in this field. Significantly, while the elementary norm of an injunction is that it commands an act that the court regards as an essential constituent to justice, unfortunately, many contend that judges have gone beyond this point, and this is shifting opinions. In fact, serious concerns have been frequently expressed about the extent to which the rich are easily able to invoke the discretion of the court to grant injunctions in a fashion that remains an antithesis to the principle of open justice and also undermines the exercise of freedom of speech. While this suspicion is not entirely new to matters of procedural law, the recent case, PJS v News Group Newspapers turned on this controversy. Therefore, the aim of this paper is to examine the complexity of celebrity privacy injunctions in the age of the internet and question its relevance, as we outline the extent to which social media is challenging the authority of the state (judiciary) in this direction.

Mots clés

  • Courts
  • Freedom of Speech
  • Human Rights
  • Injunctions
  • Privacy
  • Social Media
Accès libre

Considerations on the Best Interests of the Child as a Principle of Exercising Parental Authority

Publié en ligne: 30 Dec 2016
Pages: 88 - 96

Résumé

Abstract

The principle of the best interests of the child is the basis for international or national normative documents adopted after the 1989 UN Convention on the Rights of the Child. They enshrine the prevalence of this principle in any decision that must be made with regard to the child, and regardless of its author.

In the matter of parental authority, the Romanian Civil Code subordinates parental rights and duties to this principle, placing the interests of the child above the interests of parents.

This study presents such aspects as referring to the principle of the best interests of the child, including from a historical perspective, while also emphasising concern in the doctrine for defining but also establishing criteria to appraise the best interests of the child, prior to the amendment of Law no. 272/2004 on the protection and promotion of children’s rights.

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