Magazine et Edition

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 29 (2022): Edition 43 (June 2022)

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

Chercher

11 Articles
Accès libre

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

Publié en ligne: 19 May 2022
Pages: 1 - 18

Résumé

Abstract

In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.

Mots clés

  • tax returns
  • contraventions
  • penalties
  • tax code
  • tax procedure code
  • measures
  • accounting
Accès libre

The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of its Precursors

Publié en ligne: 19 May 2022
Pages: 19 - 41

Résumé

Abstract

The Astana International Financial Center’s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative’s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country’s local courts.

Mots clés

  • International Financial Centers (IFC)
  • offshore courts
  • International Business Courts
  • Kazakhstan
Accès libre

Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institute

Publié en ligne: 19 May 2022
Pages: 42 - 53

Résumé

Abstract

Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.

Mots clés

  • “thief in law”
  • crime
  • war
  • law
Accès libre

Problems of Legal Regulation of Combating Torture in Ukraine

Publié en ligne: 19 May 2022
Pages: 54 - 68

Résumé

Abstract

The relevance of this study is due to the lack of an effective mechanism to combat torture in Ukraine and an insufficiently effective system of prevention and protection against torture, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to explore the problematic aspects of legal counteraction to torture in Ukraine and to suggest ways to improve the mechanism of legal counteraction to torture in Ukraine in the context of international standards. Thus, first of all, the article reveals the composition of the crime of torture and the specifics of responsibility for it in Ukraine. Then the paper characterizes the mechanism for ensuring legal counteraction to torture in Ukraine. The article also analyzes the main problems of legal counteraction to torture in Ukraine suggests ways to improve certain problems of legal counteraction to torture in Ukraine in the context of international standards.

Mots clés

  • torture
  • international legal standards
  • crime
  • criminal law
  • corpus delicti
Accès libre

A Review of Defence Pretrial Disclosures Within the Case Management Theory of Criminal Proceedings in Ghana

Publié en ligne: 19 May 2022
Pages: 69 - 90

Résumé

Abstract

This article examines the concept of defense disclosures within the theory of managerialism in criminal proceedings in Ghana. Through a doctrinal and comparative legal analysis with the English jurisdiction, it finds that in substance, the requirement of defense disclosure seeks to move the criminal process from its core protectionist ideology that insulates the accused from matters of proof toward a managerial process informed by objectives of truth-finding, trial efficiency and case management. Ironically, this new direction in the criminal trial process is in practice denounced as being at odds with the procedural due process values that shield the accused from matters of proof and pretrial disclosures. The problem is that unlike in England where the move towards defense disclosures is informed by a clear policy change, the managerial policy introduced by the Judiciary in Ghana is not grounded in any articulated theory or policy direction. While pursuing a path of ensuring effective criminal adjudication through mutual disclosures by the parties, it is important to find a proper balance between the denounced but yet adopted procedural concept of defense disclosures and the highly valued protectionist rights of the accused.

Mots clés

  • criminal prosecution
  • disclosures
  • adversarial
  • pretrial
  • managerialism
Accès libre

Inheritance Tax Evasion in Germany

Publié en ligne: 19 May 2022
Pages: 91 - 113

Résumé

Abstract

It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.

Mots clés

  • German inheritance and gift tax
  • tax avoidance
  • tax evasion
  • wealth transfer
Accès libre

Supervision, One of the Main Aspects in Social Work in Georgia

Publié en ligne: 19 May 2022
Pages: 114 - 124

Résumé

Abstract

This article aims to describe the origin and development of supervision in Georgia, especially in the sector of social workers whose services are focused on the needs of people in difficulty. We will also talk about how training programs and providers (supervisors) are organized today. The intervention of supervisors in social work is very recent in Georgia, but it is notable that it has already impacted in a positive way, which statistics are shown in the article. The information is important for practicing supervisors, those in training, as well as those considering training, and also for those who would simply like to know more about the subject. Currently, scientific and statistical publications on the supervision of social workers in Georgia are quite scarce. We are interested, from a comparative and international perspective, in how supervision is developing in Georgia and where it stands today. The following description presents, from an outside observation, the result of research, statistical data, and interviews carried out with social workers, as well as with the group of supervisors of The LEPL Agency for state Сare and assistance for the (statutory) victims of human trafficking of the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia.

Mots clés

  • supervision
  • supervisor
  • social worker
  • ethics
  • discourse
Accès libre

Promoting Asian Economic Development By Designing Culturally Conscious Alternative Dispute Resolution (ADR)

Publié en ligne: 19 May 2022
Pages: 125 - 141

Résumé

Abstract

It is critical to develop an Asian model of alternative conflict resolution that takes Asian traditions into account. Simply adopting Western standards will be less likely to accommodate Asians’ distinctive approach to conflict resolution. If international business mediation or arbitration is sensitive to cultural requirements and expectations, culture-related issues may be avoided.

Mots clés

  • Economic Development
  • Alternative Dispute Resolution
  • Asia
Accès libre

The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigation

Publié en ligne: 19 May 2022
Pages: 142 - 153

Résumé

Abstract

The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.

Mots clés

  • investigation
  • on-site
  • repetition
  • resumption
  • competency
  • murder
  • attempted murder
Accès libre

Society and Law During the SARS-CoV-2 Health Crisis – Legal Thinking Issues and Normative Syntheses

Publié en ligne: 19 May 2022
Pages: 154 - 170

Résumé

Abstract

In this paper, we aim to observe, from a bird’s eye view, the meaning for which law dictates behaviors molded on values naturally hierarchized. The right to life is the absolute value that maintains its central position in any axiological hierarchy. Of course, we refer to the typology of societies connected to democratic and liberal values (more or less accentuated). We propose an approach with philosophical accents while traveling through the sphere of international regulations that protect rights and freedoms. All these will be related to the SARS-CoV-2 pandemic context. We will pay attention to the Romanian political praxis and constitutional justice during the health crisis. Finally, we will explore some legal and social thinking landmarks about what it means to approach a health crisis when it comes to understand and value freedom within the human existence coordinated by law.

Mots clés

  • the right to life
  • right to health
  • restrictions on rights
  • freedom limits
  • emergency law
Accès libre

Theoretical and Practical Analysis on the Quality of Active Subject of the Corruption Offenses of the Bank Clerk in the Sense of His Assimilation to the Civil Servant

Publié en ligne: 19 May 2022
Pages: 171 - 184

Résumé

Abstract

The quality of the active subject of the bribery offense that can be retained to the bank clerk is based on the logical-legal argument that the duties he performs are subject to the control of a public authority, which recognizes that at least in terms of the importance of this activity. type of official we place ourselves in an area of authority and public interest. If at the beginning the legislator placed the bank clerk among the private persons who in terms of activities were likely to acquire the status of active subject of the crime of bribery, then he returned and placed him among the category of employees assimilated to civil servants. This much stronger link between the activity of this official, the purpose of his duties and the subordination of his own activity to a public authority, was the new argument underlying the current criminal regulations, which recognizes the quality of active subject of the offense of bribing the bank clerk.

Mots clés

  • bank clerk
  • corruption offenses
  • civil servant
  • public authority
11 Articles
Accès libre

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

Publié en ligne: 19 May 2022
Pages: 1 - 18

Résumé

Abstract

In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.

Mots clés

  • tax returns
  • contraventions
  • penalties
  • tax code
  • tax procedure code
  • measures
  • accounting
Accès libre

The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of its Precursors

Publié en ligne: 19 May 2022
Pages: 19 - 41

Résumé

Abstract

The Astana International Financial Center’s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative’s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country’s local courts.

Mots clés

  • International Financial Centers (IFC)
  • offshore courts
  • International Business Courts
  • Kazakhstan
Accès libre

Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institute

Publié en ligne: 19 May 2022
Pages: 42 - 53

Résumé

Abstract

Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.

Mots clés

  • “thief in law”
  • crime
  • war
  • law
Accès libre

Problems of Legal Regulation of Combating Torture in Ukraine

Publié en ligne: 19 May 2022
Pages: 54 - 68

Résumé

Abstract

The relevance of this study is due to the lack of an effective mechanism to combat torture in Ukraine and an insufficiently effective system of prevention and protection against torture, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to explore the problematic aspects of legal counteraction to torture in Ukraine and to suggest ways to improve the mechanism of legal counteraction to torture in Ukraine in the context of international standards. Thus, first of all, the article reveals the composition of the crime of torture and the specifics of responsibility for it in Ukraine. Then the paper characterizes the mechanism for ensuring legal counteraction to torture in Ukraine. The article also analyzes the main problems of legal counteraction to torture in Ukraine suggests ways to improve certain problems of legal counteraction to torture in Ukraine in the context of international standards.

Mots clés

  • torture
  • international legal standards
  • crime
  • criminal law
  • corpus delicti
Accès libre

A Review of Defence Pretrial Disclosures Within the Case Management Theory of Criminal Proceedings in Ghana

Publié en ligne: 19 May 2022
Pages: 69 - 90

Résumé

Abstract

This article examines the concept of defense disclosures within the theory of managerialism in criminal proceedings in Ghana. Through a doctrinal and comparative legal analysis with the English jurisdiction, it finds that in substance, the requirement of defense disclosure seeks to move the criminal process from its core protectionist ideology that insulates the accused from matters of proof toward a managerial process informed by objectives of truth-finding, trial efficiency and case management. Ironically, this new direction in the criminal trial process is in practice denounced as being at odds with the procedural due process values that shield the accused from matters of proof and pretrial disclosures. The problem is that unlike in England where the move towards defense disclosures is informed by a clear policy change, the managerial policy introduced by the Judiciary in Ghana is not grounded in any articulated theory or policy direction. While pursuing a path of ensuring effective criminal adjudication through mutual disclosures by the parties, it is important to find a proper balance between the denounced but yet adopted procedural concept of defense disclosures and the highly valued protectionist rights of the accused.

Mots clés

  • criminal prosecution
  • disclosures
  • adversarial
  • pretrial
  • managerialism
Accès libre

Inheritance Tax Evasion in Germany

Publié en ligne: 19 May 2022
Pages: 91 - 113

Résumé

Abstract

It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.

Mots clés

  • German inheritance and gift tax
  • tax avoidance
  • tax evasion
  • wealth transfer
Accès libre

Supervision, One of the Main Aspects in Social Work in Georgia

Publié en ligne: 19 May 2022
Pages: 114 - 124

Résumé

Abstract

This article aims to describe the origin and development of supervision in Georgia, especially in the sector of social workers whose services are focused on the needs of people in difficulty. We will also talk about how training programs and providers (supervisors) are organized today. The intervention of supervisors in social work is very recent in Georgia, but it is notable that it has already impacted in a positive way, which statistics are shown in the article. The information is important for practicing supervisors, those in training, as well as those considering training, and also for those who would simply like to know more about the subject. Currently, scientific and statistical publications on the supervision of social workers in Georgia are quite scarce. We are interested, from a comparative and international perspective, in how supervision is developing in Georgia and where it stands today. The following description presents, from an outside observation, the result of research, statistical data, and interviews carried out with social workers, as well as with the group of supervisors of The LEPL Agency for state Сare and assistance for the (statutory) victims of human trafficking of the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia.

Mots clés

  • supervision
  • supervisor
  • social worker
  • ethics
  • discourse
Accès libre

Promoting Asian Economic Development By Designing Culturally Conscious Alternative Dispute Resolution (ADR)

Publié en ligne: 19 May 2022
Pages: 125 - 141

Résumé

Abstract

It is critical to develop an Asian model of alternative conflict resolution that takes Asian traditions into account. Simply adopting Western standards will be less likely to accommodate Asians’ distinctive approach to conflict resolution. If international business mediation or arbitration is sensitive to cultural requirements and expectations, culture-related issues may be avoided.

Mots clés

  • Economic Development
  • Alternative Dispute Resolution
  • Asia
Accès libre

The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigation

Publié en ligne: 19 May 2022
Pages: 142 - 153

Résumé

Abstract

The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.

Mots clés

  • investigation
  • on-site
  • repetition
  • resumption
  • competency
  • murder
  • attempted murder
Accès libre

Society and Law During the SARS-CoV-2 Health Crisis – Legal Thinking Issues and Normative Syntheses

Publié en ligne: 19 May 2022
Pages: 154 - 170

Résumé

Abstract

In this paper, we aim to observe, from a bird’s eye view, the meaning for which law dictates behaviors molded on values naturally hierarchized. The right to life is the absolute value that maintains its central position in any axiological hierarchy. Of course, we refer to the typology of societies connected to democratic and liberal values (more or less accentuated). We propose an approach with philosophical accents while traveling through the sphere of international regulations that protect rights and freedoms. All these will be related to the SARS-CoV-2 pandemic context. We will pay attention to the Romanian political praxis and constitutional justice during the health crisis. Finally, we will explore some legal and social thinking landmarks about what it means to approach a health crisis when it comes to understand and value freedom within the human existence coordinated by law.

Mots clés

  • the right to life
  • right to health
  • restrictions on rights
  • freedom limits
  • emergency law
Accès libre

Theoretical and Practical Analysis on the Quality of Active Subject of the Corruption Offenses of the Bank Clerk in the Sense of His Assimilation to the Civil Servant

Publié en ligne: 19 May 2022
Pages: 171 - 184

Résumé

Abstract

The quality of the active subject of the bribery offense that can be retained to the bank clerk is based on the logical-legal argument that the duties he performs are subject to the control of a public authority, which recognizes that at least in terms of the importance of this activity. type of official we place ourselves in an area of authority and public interest. If at the beginning the legislator placed the bank clerk among the private persons who in terms of activities were likely to acquire the status of active subject of the crime of bribery, then he returned and placed him among the category of employees assimilated to civil servants. This much stronger link between the activity of this official, the purpose of his duties and the subordination of his own activity to a public authority, was the new argument underlying the current criminal regulations, which recognizes the quality of active subject of the offense of bribing the bank clerk.

Mots clés

  • bank clerk
  • corruption offenses
  • civil servant
  • public authority

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