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Journal articles on the topic 'Obligations administratives'
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1
Halley, Paule, and Ariane Gagnon-Rocque. "La sanction en droit pénal canadien de l’environnement : la loi et son application." Les Cahiers de droit 50, no. 3-4 (March 4, 2010): 919–66. http://dx.doi.org/10.7202/039345ar.
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Depuis le début des années 70, les autorités publiques canadiennes interviennent pour protéger la qualité de l’environnement, les habitats et les populations d’espèces sauvages en se fondant principalement sur la loi pour prescrire des obligations aux personnes exerçant des activités susceptibles d’être la source d’une atteinte à la qualité de l’environnement et à sa biodiversité. Dans le souci de faire respecter les obligations environnementales et d’envoyer un message clair, à savoir que la protection de l’environnement est une valeur fondamentale au sein de la société canadienne, les législateurs fédéral et provinciaux ont systématiquement fait appel au droit pénal pour en sanctionner les contraventions. Les auteures posent un regard critique sur l’effectivité du droit pénal de l’environnement au Canada en scrutant le message envoyé actuellement, par le droit pénal, son application administrative et sa sanction judiciaire, aux personnes régulées quant à l’importance de respecter la législation environnementale. Elles passent en revue l’arsenal des peines contenu dans la législation environnementale ainsi que les politiques d’application élaborées par l’administration publique et les règles judiciaires de détermination de la peine au Canada. Les résultats de leur recherche montrent qu’en pratique le droit pénal de l’environnement est peu redoutable au Canada et qu’une meilleure coordination doit être recherchée, entre les objectifs législatifs et les interventions administratives et judiciaires en matière d’application et de sanction de la loi, et ce, pour que le droit répressif soit pleinement effectif.
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Lemieux, Denis. "Legal Issues Arising from Protectionist Government Procurement Policies in Canada and the United States." Les Cahiers de droit 29, no. 2 (April 12, 2005): 369–423. http://dx.doi.org/10.7202/042887ar.
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Les marchés publics confèrent aux différents paliers gouvernementaux une force de frappe qu'ils sont susceptibles d'utiliser pour atteindre des objectifs économiques et sociaux en plus d'obtenir des biens et services de qualité à un prix raisonnable. Ceci donne lieu à l'élaboration et à la mise en oeuvre de politiques d'achats. Ces politiques prennent rarement la forme de lois et de règlements mais sont adoptées le plus souvent par voie de directives, d'énoncés de politique et de pratiques administratives. Toutefois, ceci ne signifie pas qu'il n'existe pas de cadre juridique des politiques d'achats. Les dispositions de la Loi constitutionnelle de 1867 relatives au commerce interprovincial et international, de même que les droits à l'égalité et à la mobilité enchâssés dans la Loi constitutionnelle de 1982, servent de cadre juridique minimal aux politiques d'achats. À ces normes s'ajoutent les obligations internationales du Canada à l'intérieur du cadre de l'Accord général du G A TT et, pour le Gouvernement fédéral, le Code des marchés publics adopté lors du Tokyo Round. La mise en oeuvre de l'Accord de libre-échange canado-américain viendra apporter une nouvelle limite à l'autonomie des initiateurs de politiques d'achats publics.
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Vervaele, John. "Vers une réévaluation européenne du droit répressif ?" Revue de science criminelle et de droit pénal comparé N° 3, no. 3 (October 23, 2023): 509–46. http://dx.doi.org/10.3917/rsc.2303.0509.
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Résumé L'Union européenne est aujourd'hui un acteur majeur dans de nombreux domaines politiques, allant des domaines économiques classiques tels que la politique de la concurrence, la politique agricole et la politique de la pêche aux nouveaux domaines émergents tels que la politique environnementale, la politique de sécurité et la politique étrangère, ainsi que la politique de justice pénale. Ces politiques s'accompagnent d'un niveau croissant de réglementation européenne, qui a également un impact substantiel sur l'harmonisation des politiques et réglementations nationales. Cette extension des compétences de l'UE entraîne naturellement de nouvelles exigences quant à leur mise en œuvre, en particulier lorsqu'il s'agit d'enquêtes visant à imposer des sanctions administratives et/ou pénales. Dans cette version élargie de sa conférence d'adieu, le professeur Vervaele évalue 1/ dans quelle mesure l'UE et ses États membres ont une politique de mise en œuvre punitive dans le marché intérieur et dans l'espace de liberté, de sécurité et de justice et 2/ comment cette politique se traduit par l'harmonisation du droit administratif et pénal matériel et du droit procédural au niveau national, ainsi que par l'élaboration d'instruments de coopération administrative et judiciaire et la création d'organismes européens de la mise en œuvre de la loi. L'évaluation vérifie si cette politique punitive tient compte des obligations en matière de droits de l'homme. Le professeur Vervaele conclut en plaidant pour un modèle européen de la mise en œuvre du droit répressif avec un alignement accru entre les outils du droit administratif punitif dans le marché intérieur et les outils du droit pénal dans l'espace de liberté, de sécurité et de justice. Dans ce modèle, les autorités nationales chargées de la mise en œuvre de la loi sont intégrées dans un système de coopération en réseau.
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Śladkowska, Ewa. "SUSPENSION OF EXECUTION OF THE FINAL DECISION OVER THE OBJECTION OF THE PUBLIC PROSECUTOR." Roczniki Administracji i Prawa 4, no. XXII (December 31, 2022): 175–94. http://dx.doi.org/10.5604/01.3001.0016.3375.
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The article presents the institutions of the prosecutors objection in general administrative proceedings and the obligations of the public administration body resulting from the fact of lodging the objection. This is the obligation to initiate extraordinary proceedings covered by the objection ex officio and the obligation to consider the suspension of the execution of the decision until the objection is resolved. The article indicates the scope of the objection and the purpose of this legal institution. The obligation to initiate extraordinary proceedings covered by the objection was presented. On the other hand, the issues related to the obligation to consider the suspension of the execution of the decision (Article 187 of the Code of Administrative Procedure) were discussed in greater detail. The issue of the execution (enforceability) of an administrative act and the objective scope of decisions to which the obligation under Article 187 of the Code of Administrative Procedure. Next, the issues concerning the moment of deciding on the suspension of the execution of the decision covered by the prosecutors objection, the form of this decision and the grounds for suspending the execution of the decision in the event of the prosecutors objection were examined.
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Strąk, Katarzyna. "On Carrier Sanctions – A Voice from Poland. The Liability of Carriers in the Jurisprudence of Administrative Courts." Studia Europejskie - Studies in European Affairs 26, no. 1 (April 29, 2022): 63–81. http://dx.doi.org/10.33067/se.1.2022.4.
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This article analyses carrier sanctions in light of Poland’s membership of the European Union and its obligation to protect the EU’s external borders. It offers an in-depth analysis of the scope of the carriers’ obligations with regard to bringing third-country nationals to the Eastern external border of the European Union and explores ways how these obligations should be fulfi lled correctly so that carriers are not obliged to pay administrative fi nes of as much as 3000-5000 euro per person. The research is based on an extensive review of the jurisprudence of Polish administrative courts and takes into account the specifi city of this jurisprudence.
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Zhang, Qinqi. "Constitutional Guarantee of Citizens' Right to Education — from the Perspective of the State's Protection Obligation." Journal of Higher Education Research 3, no. 2 (April 19, 2022): 151. http://dx.doi.org/10.32629/jher.v3i2.743.
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Education is the foundation of a country, and the cultivation of talents decides the future of a country. Therefore, the right to education is not only directly stipulated in the chapter on The Basic Rights and Obligations of Citizens. Besides, the General Outline made it clear of the national obligations and education was given special protection. The state's protection obligation plays an irreplaceable role in protecting the objective value order, which has become an important means to protect the right to education from illegal infringement. It is a systematic project to realize the obligation of our nation in protection of citizens' right to education, which can be achieved with the cooperation of legislative, administrative and judicial organs to jointly fulfill the obligation of constitutional protection of citizens' right to education. The state's obligation to protect the right to education must follow the lower criterion of "Adequate compensation" and the higher criterion of "Balance of interests".
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Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (June 30, 2021): 7–25. http://dx.doi.org/10.5604/01.3001.0014.9264.
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Legal succession of property-related obligations in administrative enforcement proceedings is a key issue for the protection of the public interest. Coercive enforcement measures directed against the obliged entity, in accordance with the content of the enforceable title, serve the purpose of compulsory performance of the obligation. A change or transformation of the addressee of an obligation while maintaining the identity of the enforcement case and the content of the enforcement relationship determines the legal situation of the parties to the enforcement proceedings, i.e. the obliged entity, its successor, the public-law creditor, the enforcement authorities and other participants to the proceedings. The property-related nature of the obligation implies the consequences of the enforcement transformation in a specific way, i.e. both at the procedural and substantive-law levels, leading to a joint and several liability of the obliged parties and their co-participation in enforcement proceedings. The statutory regulation laid down in Article 28a of the Act on Enforcement Proceedings in Administration is not sufficient, therefore, legal scholars’ writings, court rulings and practice play an important role this matter.
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MORENO YEBRA, FELIPE. "Customs recognition in Mexican Law: reflections on its application." Revista Jurídica de Investigación e Innovación Educativa (REJIE Nueva Época), no. 4 (July 1, 2011): 9–22. http://dx.doi.org/10.24310/rejie.2011.v0i4.7854.
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If we consider customs inspection to be a power of review and enforcement, it is necessarily an administrative act, and is therefore subject to the requirements applicable to such acts with respect to notification. After payment of import duties and fulfillment of ancillary obligations, goods must be presented to the customs authority. In this sense, the exercise of review and enforcement powers falls under the scope of the State to ensure proper fulfillment of tax obligations. Notwithstanding this, such powers are to be exercised after fulfillment of the obligation or, as applicable, after the date on which such obligation should have been fulfilled. We must not confuse customs inspection with customs clearance, especially since the latter is the procedure through which tax obligations arising from the introduction of goods into the country are ful filled. Subsequently, at a time separate from the time at which the foregoing is performed, the State may exercise its review and enforcement powers.
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Orłowski, Łukasz. "Brokerage Agreement as Contractus Uberrimae Fidei." Prawo Asekuracyjne 3, no. 116 (December 21, 2023): 3–16. http://dx.doi.org/10.5604/01.3001.0054.1364.
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Obligation relationship results from a particular legal circumstance. In current Polish legislation, the legislator provides neither for a systematized catalogue of sources of obligations, nor for a compiled version thereof. An obligation can result not only from a legal basis, but also from case law or administrative decisions. Under substantive civil law, obligations can be divided into unjust enrichments, unlawful acts and acts in law. In addition, acts in law can take form of unilateral acts or form of agreements which are discussed in this article. Brokerage agreement, which is an innominate contract not specified by the Polish legislator, also constitutes a contractual obligation. This type of agreement is subject of constant evolution in the insurance law doctrine, by becoming a kind of obligation which takes shape and assumes its unique features, distinguishing it from other agreements. The author makes an attempt to define the essential aspects of a contract concluded between subjects seeking insurance protection and professional insurance intermediaries, and to determine whether this agreement requires the standard of the utmost good faith. Having applied dogmatic and empirical legal methods, he considers the legitimacy of demands for treating this obligation as a nominate agreement.
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Antić, Dinka. "Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja." Годишњак факултета правних наука - АПЕИРОН 5, no. 5 (July 28, 2015): 213. http://dx.doi.org/10.7251/gfp1505213a.
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Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to assess properly tax obligations in the field of direct taxes but also to combat tax evasion and tax fraud and eliminate double non-taxation at the global level. The adoption of a harmonized legal framework for cooperation between tax administrations is the winning of new forces in the world that are committed to maximum transparency in taxation and finances in global business. Bearing in mind the commitment of B&H for European integrations the operational model of administrative cooperation of tax administrations in B&H should be based on mechanisms, standards and best practices of the EU. Such approach would not only enable the fulfillment of obligations to the IMF but it would also represent an appropriate step towards integrating B&H into the system of administrative cooperation of tax administrations of the EU.
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胡, 丹冰. "The Priority of Administrative Subject Obligations in Administrative Agreements." Dispute Settlement 09, no. 05 (2023): 2428–37. http://dx.doi.org/10.12677/ds.2023.95331.
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Majewski, Kamil, and Patrycja Majewska. "COMMENTARY TO THE JUDGMENT OF THE SUPREME ADMINISTRATIVE COURT OF 8 FEBRUARY, 2022 – COMMENTS IN THE CONTEXT OF ART. 10 KPA." Roczniki Administracji i Prawa 2, no. XXII (June 30, 2022): 335–39. http://dx.doi.org/10.5604/01.3001.0016.0988.
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In the commented judgment, the Supreme Administrative Court expressed view on the obligations of the authority conducting administrative proceedings under Art. 10 § 1 of the Code of Civil Procedure (the principle of active participation of a party in the proceedings and the principle of hearing the parties). Against the background of the position of the Supreme Administrative Court, the authors indicate the necessity to treat Art. 10 § 1 of the Code of Administrative Procedure, as two duties of an authority, one of which should be performed in the course of administrative proceedings (on a continuous basis), and the other - at least once in a specific phase of the pending proceedings. The authors also indicate the negative effects of the excessive fulfillment of the obligation contained in Art. 10 § 1 in fine of the Code of Administrative Procedure.
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Ali, Shujahat, Sevdie Alshiqi, Marcos Ferasso, Arbana Sahiti, and Xhelil Bekteshi. "Entrepreneurial intentions and perceived advantages by eastern students." International Journal of ADVANCED AND APPLIED SCIENCES 10, no. 4 (April 2023): 63–75. http://dx.doi.org/10.21833/ijaas.2023.04.008.
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This study clarifies the student’s perspective in the disputed territory, to inculcate the influence of personality traits, moral obligation, entrepreneurial education, entrepreneurial intentions, and these relationships mediated by perceived advantage. A framework for the judgment of entrepreneurial mindset in the context of disputed territory and special administrative zones is presented. The data was collected from Eastern students at four universities. The current survey was conducted using purposive sampling, and the sample size was 344 students from four different universities. The study used CFA (Confirmatory Factor Analysis) and SEM (Structural Equation Modeling) for data analysis by using Smart PLS 3.2.9 and SPSS 26. The findings revealed the direct and indirect influence of personality traits entrepreneurial education and moral obligation on the intentions mediated by perceived advantage. Diversely, moral obligations do affect entrepreneurial intention in the presence of perceived advantage. The counterintuitive situation arises in the case of and helpful situation, where moral obligations are not playing role in the case of the disputed territory. The study contributes to enhancing the understanding of the entrepreneurial intention of university students in disputed territories. It brings into light the research agenda of entrepreneurship in disputed territories and special administrative areas. Specifically, the perceived advantage proved unique and verifiable intervening in the role between entrepreneurial education, personality traits, and the moral obligation with entrepreneurial intentions. This research supplies the basis for compatible academic and economic policy formulation. This study supplies a knowledge base for startups in special and disputed territories. It enhances innovation by making students fit their needs.
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Ilieva, Reneta. "Vaccination – an administrative social obligation." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 111–20. http://dx.doi.org/10.33919/ljnbu.22.1.10.
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The article examines the emergence of compulsory vaccination from a historical perspective. It distinguishes between recommended and compulsory vaccination. It discusses in detail the administrative legislation that provides for compulsory vaccination.
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Bisztyga, Andrzej, and Katarzyna Płonka-Bielenin. "Interpretation of the Principle of Informing Parties in Polish Administrative Proceeding – Conclusions and Postulates." International and Comparative Law Review 18, no. 1 (June 1, 2018): 231–39. http://dx.doi.org/10.2478/iclr-2018-0034.
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Summary The principle of informing parties in the Polish administrative procedure is specified in Article 9 of the Act of 14 June 1960, the Code of Administrative Procedure. Public administration bodies are obliged to duly and comprehensively inform the parties on the factual and legal circumstances that may affect the determination of their rights and obligations being the subject of administrative proceedings. The authorities ensure that the parties and other persons involved in the proceedings do not suffer damage due to ignorance of the law, and for this purpose they provide them with necessary explanations and instructions. In administrative proceedings, not the principle of ignorantia iuris nocet the obligation of the authority, resulting in particular from Articel 9 CAP is to inform the party about the factual and legal circumstances that may affect the determination of rights and obligations that are subject to current or potential behavior. This principle applies in particular to proceedings in the field of social assistance and proceedings in the field of family benefits, where a specific law is shaped in accordance with the activities of the party. It should be assumed that a breach the party‘s information rules is an intrinsic and sufficient reason for repealing the decision, even if it is in accordance with substantive law.
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Rougemont, Françoise, and Juan-Pablo Vita. "Obligations de travail dans les économies palatiales du Bronze récent." Altorientalische Forschungen 48, no. 1 (June 8, 2021): 125–49. http://dx.doi.org/10.1515/aofo-2021-0009.
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Abstract Palatial economic archives from various regions — from the Aegean world to Mesopotamia — and from various periods of the Bronze Age, attest to the use by palatial administrations of procedures in which workers were obliged to perform a task, whether craft or agricultural, on behalf of the palace. This article examines the possibility that such a procedure existed also in Ugarit, since a group of administrative texts relating to metals appear comparable to these systems of work-assignments. The material from Ugarit and the conclusions reached allow, then, a comparison with the system of work-assignment attested in the Mycenaean texts and called ta-ra-si-ja. Mycenaean and Ugaritic documentations present typological, structural and chronological analogies, which add to the interest of the comparison.
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Yosifova, Yoana. "Administrative rights and obligations of the patient." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 68–81. http://dx.doi.org/10.33919/ljnbu.22.1.7.
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The medical administrative law is a field in the administrative property law – a special field, and regulates the public relations in the healthcare system in relation to: the activity of hospitals and similar medical bodies for hospitalization, diagnosis practices and treatment of patients with different conditions, the medical activities regarding the out-of-hospital emergency cases - consultation and treatment by practitioners competent in all fields of medicine, specialized doctors and surgeons as well as the dentists’ general and specialized practice, the relations between medical professionals and patients. The article displays the rights and duties of the patients. The analysis also considers the violation of improper exercise and implementation of various health rights and obligations that are related to administrative liability.
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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.
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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
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Staszek, Aneta. "Statystyka mikroprzedsiębiorstw – doświadczenia i kierunki rozwoju." Wiadomości Statystyczne. The Polish Statistician 2014, no. 5 (May 28, 2014): 39–47. http://dx.doi.org/10.59139/ws.2014.05.4.
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The article presents a method of data collection concerning micro-enterprises based on business study of enterprises employing up to 9 people. The author discusses the changes in methodology and organization of the surveys resulted from specialization of Polish statistical offices and the obligation to submit data electronically. This work led to the formulation of the factors affecting the completeness and quality of the results and an indicating one of the research directions – the use of administrative sources in order to reduce the reporting obligations of micro-enterprises.
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Pukstas, Kimberly A., and Dennis K. Albrecht. "Assessing the Needs of Low-Income Parents who Owe Child Support: Where Can the Social Workers Make a Difference?" Families in Society: The Journal of Contemporary Social Services 89, no. 1 (January 2008): 84–89. http://dx.doi.org/10.1606/1044-3894.3725.
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For social work practitioners to incorporate the needs of low-income noncustodial parents into their provided services successfully, they need to be aware of the wide range of financial difficulties and social problems experienced by these clients. Using survey and administrative data, this article provides a formal assessment of the support service needs of low-income noncustodial parents, mostly fathers, with an active child support obligation. Results indicate that the needs of many noncustodial fathers are not being met adequately. A discussion of the potential role of practitioners in assisting the noncustodial parent in complying with their child support obligations is included.
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Aresteria, Maya, Stacia Mege, and Alfita Rakhamayani. "Pelatihan Pelaporan SPT Pemilik UMKM di Kelurahan Sendangguwo Kota Semarang." GOTAVA : Jurnal Pengabdian Kepada Masyarakat 1, no. 1 (June 7, 2023): 13–16. http://dx.doi.org/10.59891/jpmgotava.v1i1.3.
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MSMEs have an important role in a country's economy because of their contribution to economic growth, job creation, innovation, and community empowerment. The establishment of Micro, Small and Medium Enterprises (MSMEs) creates an obligation in the field of taxation. Businesses or business owners are obliged to pay taxes and submit notification letters. The problem that often occurs is that MSME actors do not fully understand tax obligations, including the obligation to submit SPT reports. Non-compliance with these obligations will result in sanctions for MSMEs. Administrative fines will be given when MSMEs are late or do not submit Periodic and Annual Tax Returns. The service team then carries out community service activities as a solution to the problems faced by MSME actors. The method used in this PKM is lecture, practice and discussion with a participatory approach. The lecture is carried out online with the meeting application. The practice is carried out by utilizing online SPT form technology with examples of various tax cases in the MSME environment. Discussions with MSME actors aim to develop new skills and approaches in solving problems encountered in SPT reporting. After the SPT reporting training activity in Sendangguwo Village, Tembalang District, MSME actors became more aware and were able to fill out SPT properly.
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Shabanova, I. N. "On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization." Juridical Science and Practice 15, no. 3 (2019): 63–68. http://dx.doi.org/10.25205/2542-0410-2019-15-3-63-68.
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The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need to apply to the arbitration court to recognize the tax debt as hopeless for collection and exclusion of the relevant record from the personal account of the taxpayer, which in turn leads to an increase in the period of liquidation and additional financial security. It is proposed to transfer to the tax authority the powers to write off and exclude tax debts, the period for compulsory collection of which has expired, in an administrative procedure.
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月旦財稅實務釋評編輯部, 月旦財稅實務釋評編輯部. "以OECD觀點看數位平臺之新時代納稅協力義務方向." 月旦財稅實務釋評 19, no. 19 (July 2021): 016–21. http://dx.doi.org/10.53106/270692572021070019002.
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Hunt, Gerald. "Sex Differences in a Pink-Collar Occupation." Articles 48, no. 3 (April 12, 2005): 441–60. http://dx.doi.org/10.7202/050872ar.
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The duty of fair representation, counterpart to the power of representation of the certified association, has been studied under three different aspects, namely: its origin, foundation and scope. No attempt has as yet been made, however, to identify and categorize the obligations arising from the duty of fair representation. This article, then, aims at presenting an analytic framework which encompasses the various underlying obligations pertaining to the general interdictions of acting in bad faith or in an arbitrary or discriminatory manner, or of showing serious negligence, as stipulated in section 47.2 of the Quebec Labour Code, and at analyzing the scope of such obligations. General interdictions, as set out in section 47.2 of the Labour Code, are split into two distinct categories of obligations, namely: "obligations which specifically apply to representative duties' and "obligations which pertain to the intensity of such representation". Obligations which specifically apply to representative duties follow from the interdictions of acting in bad faith or in an arbitrary or discriminatory manner. Such obligations differ from "individual responsibilities" which rest with the certified association according to the applicable collective agreement as well as to the grievance which it is called upon to handle, as in the case of formalities with regards to the observance of the internal procedure and of the procedure for grievance arbitration. Obligations which specifically apply to representative duties, as opposed to individual responsibilities, do so indistinctly for the certified association, the salaried employee concerned or the collective agreement on which the grievance is based. The author identifies three types of obligations arising from the interdictions of acting in an arbitrary manner: the obligation to act within the boundaries of the power of representation, the duty to act fairly and the duty to act impartially. The obligation to act within the boundaries of the power of representation prohibits the certified association from refusing to file a grievance, from withdrawing such grievance or from settling it to the detriment of the salaried employee based on grounds conflicting with the collective agreement, on grounds which are extraneous to the dispute, or on a patently erroneous assessment of the basis for the grievance. The duty to act fairly comes into play at various stages of the arbitration procedure. It obliges the association tobe in full knowledge of the facts before it makes decisions in connection with the grievance, and to respect the salaried employee's right to be heard. The duty to act impartially forbids the association from placing itself in a conflict of interest situation with the bargaining unit's salaried employees. The author identifies three cases which are apt to result in the association's being placed in a conflict of interest situation with the salaried employees who are challenging the administrative or disciplinary measure which is being imposed upon them: the association having an internai management problem which opposes it to a salaried employee; the association which allows the employer to participate in its power of representation; the association which participâtes in the management System. The duty to act in a non-discriminatory manner constitutes yet another obligation which specifically relates to representative duties. In this context, the term "discriminatory" is used in a broader sense than that attributed to it by the Charter ofHuman Rights and Freedoms.Clearly, the certified association may not act indiscriminately when it bases its actions on grounds which are discriminatory within the meaning of this law, which prohibits directly acting in a discriminatory manner or acting in a manner which is discriminatory by prejudicial effect. As well, based on inequitable criteria, the association may be unable to distinguish salaried employees' benefits or rights. As opposed to specifie obligations which apply to behaviour, the second category of obligations pertains to the quality of the behaviour rather than to the behaviour itself. Thus, obligations arising out of the interdictions of acting in bad faith or of showing serious negligence, serve to qualify the intensity of the obligations which specifically apply to representative duties, and of individual responsibilities, which rest with the certified association by virtue of the collective agreement. Bad faith refers to malicious, fraudulent, malevolent and hostile behaviour. It worsens the fallure to meet a specific obligation or a particular responsibility. Serious negligence, on the other hand, may be assessed according to the diligence with which the association exercises its power of representation. The author notes that, as a rule, the Labour Court and courts of justice impose an obligation to act diligently with regards to obligations which specifically apply to representative duties. In several cases, however, the mere fact of contravening the specifie obligation constitutes lack of diligence. Nevertheless, the Labour Court and courts of justice adopt different positions when it comes to assessing what constitutes fallure to meet an individual responsibility, as required according to the collective agreement. The Labour Court imposes an obligation to act diligently, whereas courts of justice tend to require proof that acting in bad faith has occurred before deciding upon fallure to meet the duty of representation. In conclusion, the author wishes to emphasize that underlying obligations to the duty of fair representation apply only when the association exercises its power of representation which is conferred upon it by virtue of its certification. In other cases of representation, the association should be bound to fulfil the obligations of the mandatory.
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Fajri, Luqman. "Kepatuhan Wajib Pajak Badan Atas Kewajiban Administrasi Perpajakan (Studi Kasus PT SSS)." Jurnalku 2, no. 4 (November 9, 2022): 450–62. http://dx.doi.org/10.54957/jurnalku.v2i4.293.
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This study aims to review the tax administration compliance of PT SSS as a corporate taxpayer. PT SSS is a newly established company so it has a self-assessment tax administrative obligation to deposit and report taxes independently. The research was conducted using a qualitative review method through literature studies and field studies on data that had been obtained from PT SSS and interview. The results of the study indicate that business operations, taxpayer competence, and DJP supervision are very influential and have an important role in the administrative compliance of PT SSS as a taxpayers. Each taxpayer can have administrative obligations of more than one type of tax. PT SSS must adapt to the modernization of the taxation system and have sufficient resource competencies so that its tax administrative obligations can be fulfilled properly. The practice of fulfilling tax administrative obligations involves the thoroughness of both PT SSS and tax officials. The accuracy of the calculation needs to be considered because it affects the legal provisions based on the applicable tax laws. Taxpayers may be subject to administrative sanctions in the form of fines, increases, and/or interest if there are tax obligations that are not fulfilled. PT SSS can file legal remedies if there is a calculation error or the application of policies that are not in accordance with the provisions of the tax law. Penelitian ini bertujuan untuk meninjau kepatuhan administratif perpajakan PT SSS sebagai wajib pajak badan. PT SSS merupakan perusahaan yang belum lama berdiri sendiri sehingga memiliki kewajiban administratif perpajakan self-assessment yakni menyetor dan melaporkan pajak secara mandiri. Penelitian dilakukan dengan metode tinjauan kualitatif melalui studi pustaka dan studi lapangan atas data yang telah diperoleh dari PT SSS dan wawancara. Hasil penelitian menunjukkan bahwa kegiatan operasional usaha, kompetensi wajib pajak, dan pengawasan DJP sangat berpengaruh dan berperan penting terhadap kepatuhan administratif PT SSS. Setiap wajib pajak dapat memiliki kewajiban administratif lebih dari satu jenis pajak. PT SSS harus beradaptasi terhadap modernisasi sistem perpajakan dan memiliki kompetensi sumber daya yang cukup agar kewajiban administratif perpajakannya dapat terpenuhi dengan baik. Praktik pemenuhan kewajiban administratif perpajakan melibatkan ketelitian baik dari PT SSS dan pegawai pajak. Ketelitian penghitungan perlu diperhatikan karena berpengaruh terhadap ketentuan hukum berdasarkan undang-undang perpajakan yang berlaku. Wajib pajak dapat dikenakan sanksi administratif berupa denda, kenaikan, dan/atau bunga apabila terdapat kewajiban perpajakan yang tidak dipenuhi. PT SSS dapat mengajukan upaya hukum apabila terdapat kesalahan penghitungan atau penerapan kebijakan yang tidak sesuai dengan ketentuan undang-undang perpajakan.
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Maria Maddalena Simamora, Indah. "PERLINDUNGAN HUKUM ATAS HAK PRIVASI DAN KERAHASIAAN IDENTITAS PENYAKIT BAGI PASIEN COVID-19." SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan 1, no. 7 (May 21, 2022): 1089–98. http://dx.doi.org/10.54443/sibatik.v1i7.126.
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Covid-19 patients are just like any other disease patient. Covid-19 patients also have the same rights and obligations as other patients. As in the Law of the Republic of Indonesia Number 36 of 2009 concerning Health in Article 5 paragraphs 1 and 2 "Everyone has the same rights in obtaining access to resources in the health sector." "Everyone has the right to obtain safe, quality, and affordable health services." Basically, every patient has the right to privacy and confidentiality of the illness they suffer, including their medical data. This is regulated in Article 32 letter i of Law Number 44 of 2009 concerning Hospitals. Constitutionally, the State protects the privacy and data of citizens. Everyone has the right to personal protection, family, honor, dignity and property under his control, and has the right to a sense of security and protection from the threat of fear to do or not do something which is a human right. this indirectly makes the state has a legal obligation as the personal protector of every citizen. It should be understood that one of the hospital's obligations is to respect and protect the rights of patients. Violation of the hospital's obligations will be subject to administrative sanctions in the form of a warning, written warning, or fine and revocation of the hospital's permit. Thus, if the hospital does not protect the identity of its patient who is positive for COVID-19, the hospital may be subject to administrative sanctions. In the event that the perpetrator of spreading the patient's identity above is a doctor or dentist who intentionally does not fulfill the obligations in Article 46 paragraph (1) and Article 51 letter c of Law 29/2004, then they can be punished.
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ALTREITER, CARINA, and BETTINA LEIBETSEDER. "Constructing Inequality: Deserving and Undeserving Clients in Austrian Social Assistance Offices." Journal of Social Policy 44, no. 1 (September 19, 2014): 127–45. http://dx.doi.org/10.1017/s0047279414000622.
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AbstractThe social constructions formed of target groups, which are used to justify the allotment of benefits and obligations, are now being discussed in organisations at street level. Using qualitative interview data from eight municipalities, the article examines how the local social construction of deservingness constrains frontline work. In comparing everyday practices for checking eligibility and altering a recipient's behaviour, the study found four distinctive administrative practices. Standardised administrations represent their clients as deserving, and engage with the recipients in a service-oriented way. Semi-standardised administrations aim at rightful payment, but construct deserving and undeserving groups, subjecting the latter to behavioural change. Disciplining administrations create all clients as undeserving and emphasise control. Poor relief administrations withhold social rights for the undeserving and provide paternalistic support for the deserving. Local conceptions of (un)deservingness severely affect social citizenship and are thus crucial to understanding and detecting the impact of social policy reform.
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Muzyczka, Karolina. "Ochrona indywidualnego interesu prawnego jako podstawa legitymacji jednostki do złożenia skargi do Wojewódzkiego Sądu Administracyjnego." Przegląd Prawa Konstytucyjnego 66, no. 2 (April 30, 2022): 189–200. http://dx.doi.org/10.15804/ppk.2022.02.15.
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The entity entitled to bring a complaint to the Provincial Administrative Court is anyone with a legal interest in this. The mere fact of submitting a complaint based on an individual’s individual legal interest results in an obligation on the part of the Provincial Administrative Court to examine the interest of the complainant. If the court, during the examination, does not find a connection between the action or action complained about and the interests of the complainant, it will be forced to disregard the complaint, which will result in its dismissal. The analyzed article expresses a very important principle known as the right to a fair trial. This is a consequence of the rule that only the court is the body that ultimately decides about the freedoms, rights and obligations of an individual. The right of an individual to assert his rights before a competent, independent, impartial and independent court.
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Koval’, Vladimir N. "The action of rights in rem on the relations of merchant shipping." Vestnik of Saint Petersburg University. Law 15, no. 1 (2024): 119–35. http://dx.doi.org/10.21638/spbu14.2024.108.
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The article explores the legal nature and analyzes the relationship of property, obligation and public law relations arising in the field of merchant shipping. The conclusion about the leading role of civil law in the regulation of these relations is substantiated. At the same time, the basis for the construction of both obligations and public marine legal relations are proprietary relations and rights ("rights in rem"), that establish the affiliation of material objects which are used for merchant shipping. Considering the inconsistency of the current real law regulation with existing socio-economic needs, the author analyzes the content of the bills prepared in the process of reforming civil legislation. In author`s opinion, these bills do not fully solve the tasks of establishing in the Civil Code of the Russian Federation a closed list of rights in rem («numerus clausus») and proper regulation of possession. In particular, the unresolved problems of regulating proprietary rights on natural resources, the controversial approach of the legislator and the authors of the reform to determining the legal status of a sea vessel are noted. The author does not agree with the exclusivity of the principle of a single real estate object and justifies the need to preserve the status of a sea vessel as a real thing. The article defends the position of a consistent distinction between real and obligation, absolute and relative, as well as private law and public law relations. However, the author does not agree with the self-removal of civilists from the tasks of coordinating civil and administrative legislation. The right of ownership and other absolute proprietary rights (rights in rem) are regulated exclusively by civil law. Their connection with such public law obligations as obligations to ensure the safety and environmental friendliness of merchant shipping is realized by concretizing in relative public legal relations the general passive legal obligation of the owner not to violate the subjective rights of other persons. This obligation is enshrined in the provisions of the Civil Code of the Russian Federation and is characterized in modern civil science as a general regulatory and protective obligation of a public law nature. The author of the article substantiates that such an obligation may arise not only from the owner, but also in cases where a person owns a material object on other titles (bareboat charter, possession of cargo, etc.). The above justifies the need to formulate the general provisions of rights in rem not only considering the tasks of ensuring civil circulation, but also taking into account the needs of public law regulation of such areas as merchant shipping.
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Bastien, Hervé. "Droits et obligations pour l'accès aux documents administratifs." La Gazette des archives 168, no. 1 (1995): 197–200. http://dx.doi.org/10.3406/gazar.1995.4282.
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Haryadi, D., Ibrahim, and Darwance. "Environmental Improvement Policy through the obligation of post-tin mining reclamation in the islands of Bangka Belitung." IOP Conference Series: Earth and Environmental Science 1175, no. 1 (May 1, 2023): 012021. http://dx.doi.org/10.1088/1755-1315/1175/1/012021.
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Abstract Reclamation obligation is one way to ensure environmentally sound mining activities. Nevertheless, Bangka Belitung islands, which have been excavated for tin since 3 centuries ago, leave environmental problems behind due to poorly implemented reclamation obligations. Generally, Law Number 4 of 2009 on Minerals and Coal threatens this negligence with administrative sanctions such as written warnings, partial or complete suspension of permits, and even revocation. However, after almost 10 years in effect, these punishments have yet to be very effective in promoting reclamation optimization, including in Bangka Belitung. Therefore, a criminalization policy was implemented through the amendment of Law Number 3 of 2020 for the act of failure to perform reclamation and/or post-mining obligations and for not placing reclamation guarantees and/or post-mining guarantees with the punishment of imprisonment, fines, and additional criminal charges. Consequently, this normative study focuses on criminalization and its conditions, alongside the formulation of sanctions and punishments as part of criminal law policies. The formulation stage has a strategic role because it is the basis and initial indicator for judicial and executive policy implementation effectiveness.
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Mašát, Milan. "LEGAL STANDARDS IN EDUCATION AND THEIR IMPACT ON SCHOOL FUNCTIONING: THE CASE OF THE CZECH REPUBLIC." American Journal of Social Science and Education Innovations 05, no. 07 (July 26, 2023): 82–90. http://dx.doi.org/10.37547/tajssei/volume05issue07-11.
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In the contribution, we present the legislative arrangement of Czech education, using the example of the role, rights, and duties of school principals. In the second part of the contribution, we present our proposals for improving the situation in impact and compliance with currently valid Czech standards. We propose options for optimizing the legal regulation of education and their effective implementation in practice. In summary, there should be a greater degree of transparency in the training of teaching staff and school principals, the introduction of an optional direct teaching obligation for school principals, the introduction of mechanisms to make teachers and principals more familiar with current legal school standards and changes to them, or the development of a unified and coherent concept of teaching within a single school. We are aware that our proposed solutions have their limits. The most significant is the increase in the administrative burden on school principals: however, we believe that without the introduction of transparent and verifiable mechanisms to check the fulfilment of certain obligations, it will not be possible to check the obligations in question.
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Chusniah, Nur, Sudarsono Sudarsono, I. Nyoman Nurjaya, and Abdul Madjid. "Meaning and Functions of State Administrative Assets Reports in a Clean and Free Country Management of Colusion, Corruption and Nepotism." International Journal of Multicultural and Multireligious Understanding 8, no. 12 (December 4, 2021): 257. http://dx.doi.org/10.18415/ijmmu.v8i12.3278.
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The type of research used in this research is normative legal research. Considering the RASA as the prevention and prosecution of criminal acts of corruption, collusion and nepotism, where this task is entrusted to the Corruption Eradication Commission, it encourages the Government and the House of Representatives to give authority to the CEC as an institution that imposes sanctions on state administrators in relation to non-compliance with the obligation to report RASA in the amendments to the Law. Law No. 28/1999 concerning the Implementation of a Clean and Corruption-Free State, Collusion and Nepotism or the Law on the Corruption Eradication Commission, which so far have been sanctioned for non-compliance with the obligation to report RASA to the respective agencies where the State Administrator is located. In this regard, the author proposes that the CEC be given the authority to impose sanctions on Providers who do not comply with reporting RASA and also those who are dishonest in reporting RASA, so that the meaning of the RASA function is not only preventive in nature but also action is realized as well as for State Organizers not to play games in carrying out their obligations to report RASA.
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Fleszer, Dorota. "ADMINISTRATIVE FINE." Roczniki Administracji i Prawa 1, no. XXII (March 31, 2022): 79–89. http://dx.doi.org/10.5604/01.3001.0015.9085.
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It is clearly noticeable that the legislator, in order to increase the effectiveness of legal regulations in the field of administrative law created thereby, reaches for sanctions in the form of administrative fines. They shall be imposed in the event of non-performance or improper performance by the addressee of obligations under a specific legal provision. However, bearing in mind that there are no protective measures in the procedure for their imposition, unlike penalties under criminal law, the possibility of imposing fines should be treated with greater caution. Their repressive impact is particularly exploited
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Marković, Ivana. "THE ADMINISTRATIVE CONTRACT IN SERBIAN LAW." Administrative law and process, no. 4 (31) (2020): 87–99. http://dx.doi.org/10.17721/2227-796x.2020.4.08.
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The paper deals with the new legal institute of administrative contract in Serbian Administrative Law. It was introduced in 2016 in the Law on General Administrative Procedure (LGAP), establishing rules on its definition, modification and termination, objection due to non-performance and subsidiary application of law on obligations. The prevailing opinions from the Serbian legal theory are shown through the analysis of the relevant articles of the LGAP with regard to the administrative contract – its definition, modification and termination of administrative. It is to be underlined that the problematic issues concern the differing legal positions of the public body and the private entity as contracting parties, as well as the consequence of this – a disputed legal nature of the administrative contract. It is concluded that the administrative contract in Serbian Law has a particular legal regulation; that it cannot be equated to a pure administrative act, nor a civil contract. Its normative regime is characterized by an ambivalent legal nature, where two legally unequal wills come to an agreement on the establishment of a mutual commitment (obligation), but with effects for the public as well. Here, the public side of the contract has a stronger standing and can to a greater extent influence the content of the contract. Baring in mind the positive (flexibility, efficiency, direct fulfillment of contractual aims with less governmental compulsion) and the negative effects (possible corruption, “selling out” of sovereign rights, endangerment of the uniformity of the legal system) of this instrument, it can be anticipated that the fragmented character of the regulations of the LGAP on the administrative contract will induce judicial practice and legal theory to give answers that the legislator omitted to provide.
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Langsted, Lars Bo. "Selvinkriminering og oplysningspligter." Nordisk Tidsskrift for Kriminalvidenskab 85, no. 3/4 (November 29, 1998): 308–24. http://dx.doi.org/10.7146/ntfk.v85i3-4.137405.
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The article deals with the area where the legal safeguards against self-incrimination collide with legal obligations to produce information and material to administrative bodies. As far as the privilege against self-incrimination is concerned, Danish law not only allows the accused to refuse to give evidence in the criminal case against him but also provides him with the right not to tell the truth, if he chooses to take the stand. On the other hand, Danish administrative laws contain a lot of rules according to which citizens are obliged to produce information and material. In cases of refusal or untrue information criminal sanctions can be imposed. The cases of Saunders and Serves from the European Court of Human Rights are examined and compared to Danish and Norwegian law. It is concluded that neither Norwegian nor Danish law is in total conformity with the Saunders case, although the precise extent of the Saunders case is rather dim. Norwegian case law for instance allows prosecution to make use of reports made by administrative bodies containing explanations given by the (now) accused person to a certain extent, and Danish case law has so far stated that the legal obligations to give information to administrative organs are still applicable even after a charge has been raised against the person in question. It is not possible, however, to punish the giving of false informations and statements by that person, given after criminal charges have been raised against him. Finally, the author recommends that the legislator now takes upon him the difficult task of creating a general set of rules safeguarding the rights of the citizens without giving up the fundamental obligation to provide the administration with information needed. At the same time it is recommended that the legislator narrows the possibilities of using administrative penal sanctions in order to recreate the clean cut between administration and prosecution.
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Majczak, Paweł. "Compulsory enforcement of the fee for the transformation of the perpetual usufruct right into ownership of real estate." Nieruchomości@ I (March 31, 2024): 53–71. http://dx.doi.org/10.5604/01.3001.0054.3969.
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In the Polish legal system, there are two ways of compulsory enforcement of obligations. It takes place either in administrative enforcement proceedings, which have no connection with the administration of justice, or in judicial enforcement proceedings, which are part of civil proceedings, ultimately determining the fulfilment by the courts of their respective judicial functions. Those proceedings are separate and independent of each other. Sometimes the obligation meets the conditions for administrative and judicial enforcement at the same time. Such an example is the fee for the transformation of perpetual usufruct into ownership. It has a civil law character, results from the operation of law or from an administrative decision, and a special provision does not specify the way of its enforcement. There is a convergence of criteria distinguishing between administrative and judicial enforcement.Currently, there is no doubt that the compulsory recovery of the transformation fee resulting from an administrative decision takes place in the mode of administrative enforcement, despite the civil law nature of this fee. Uncertainty arises as to the method of enforcement if the fee arises by operation of law. There are both sentences in favour of the admissibility of administrative enforcement and dissenting opinions favouring the admissibility of compulsory recovery of the fee in question by way of judicial enforcement.The aim of the article is to indicate the decisive criterion demarcating the path of administrative and judicial enforcement and to determine the method of enforcement of the fee for the transformation of the perpetual usufruct right into ownership. The work uses a formal-dogmatic method of work.
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Dewi Puspitorini Husodo, Sutarno, and Asmuni. "LEGAL RESPONSIBILITY OF DOCTORS WHO WITH HOLD THERAPY IN PATIENTS WHO DO NOT PAY FOR MEDICAL TREATMENT IN THE HOSPITAL." JILPR Journal Indonesia Law and Policy Review 4, no. 3 (June 30, 2023): 181–95. http://dx.doi.org/10.56371/jirpl.v4i3.149.
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Every year in Indonesia, hundreds of patients run away due to medical financing. No payment for medical services, consumables, and infrastructure costs used for the treatment of these patients causes material and immaterial losses for health workers and hospitals. As a result of this rampant, several hospitals, especially private hospitals, have implemented a down payment system. The problem and purpose of this study is to analyze the legality and legal responsibility of doctors who stop therapy for patients who do not pay for medical treatment. This study uses normative research methods with statutory approaches, conceptual approaches and comparative approaches. Doctors in carrying out their medical practice have the right to receive compensation for services and patients have the obligation to pay fees for the services they receive in accordance with the Medical Practice Law. If the patient does not fulfill his obligations to pay for the services he has received, the hospital and the doctor can sue the patient for default. If the patient does not fulfill his obligations to pay for the services he has received, the hospital and the doctor can sue the patient for default. If in the process of discontinuing therapy causes the patient to fall into a state of serious injury, disability or death, doctors and hospitals may be subject to criminal responsibility, civil and administrative liability. If the patient does not fulfill his obligations to pay for the services he has received, the hospital and the doctor can sue the patient for default. If in the process of discontinuing therapy causes the patient to fall into a state of serious injury, disability or death, doctors and hospitals may be subject to criminal responsibility, civil and administrative liability.
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Rossin-Slater, Maya, and Miriam Wüst. "Parental responses to child support obligations: Evidence from administrative data." Journal of Public Economics 164 (August 2018): 183–96. http://dx.doi.org/10.1016/j.jpubeco.2018.06.003.
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Hoor, Jan Ten, and Gert Jan Geertjes. "M. J. M. Verhoeven, The Costanzo Obligation. The Obligations of National Administrative Authorities in the Case of Incompatibility between National Law and European Law." Review of European Administrative Law 4, no. 2 (December 1, 2011): 71–76. http://dx.doi.org/10.7590/real_2011_02_05.
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Osipova, O. O. "Administrative services in the field of social protection in the context of the subject of ad- ministrative disputes." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 248–52. http://dx.doi.org/10.24144/2307-3322.2021.65.45.
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The article considers the theoretical and practical aspects of providing administrative services in the field of social protection, in particular pensions. Peculiarities and author’s definition of pension services are revealed, their types and place in the system of administrative services are determined. The legal nature of pension relations is studied, the emphasis is on their multilateral contractual nature, which is inherent in social insurance obligations. The classification of basic pension services and some other social services as administrative services is argued. The legal grounds for including the services of the Pension Fund of Ukraine in the list of administrative services provid-ed through the centers of administrative services are given. The reasons for overloading administrative courts with pension disputes are analyzed. Based on the analysis of court reports, a conclusion was made about the wrong policy of territorial pension bodies to ignore the judicial practice of resolving court disputes, which leads to mass violations of citizens’ pension rights, overloading courts with pension cases, non-compliance with their statutory deadlines. It is proposed to legislate the role of decisions in exemplary administrative cases considered by the Supreme Court of Ukraine, to partially change the subject jurisdiction for administrative courts to consider pension disputes, to establish the obligation of pension authorities to automatically assign, recalculate and pay pensions and other social benefits. , set out in court decisions on exemplary administrative cases, to strengthen and ensure the inevitability of liability of employees of the Pension Fund of Ukraine for violation of pension rights of citizens, for which to establish criminal liability for wrongful refusals to appoint, recalculate and pay pensions. Taking into account the peculiarities and paramount importance of pension services, the practice of providing them through administrative service centers is supported.
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Richards, Newman. "Comparative Overview of Tax Amnesty Policy Implementation in Nigeria." Nigerian Juridical Review 16 (June 28, 2022): 103–23. http://dx.doi.org/10.56284/tnjr.v16i1.15.
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Nigeria between 2016 and 2019 implemented several tax amnesty programmes successively. Tax amnesty is the release from the consequence of non-compliance with a tax obligation. The repetition of tax amnesty schemes within a short period indicates that there are lapses in tax administration in Nigeria. This paper examines the role of Tax amnesty in catalysing domestic resource mobilisation and voluntary compliance to tax obligations in Nigeria; drawing from the lessons presented by the experiences of Ghana, South Africa, Mauritius, Kenya, Ireland, Indonesia and the United Kingdom. The doctrinal research methodology is adopted in this research. The paper will contend that for a tax amnesty to succeed there is need for an effective tax administrative system that has the capacity to enforce tax laws and sanctions. It recommends that a sectorial tax amnesty is preferable for Nigeria.
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Nikolova, Raina. "Presentation of the Citizens’ administrative law circle." Law Journal of New Bulgarian University 18, no. 1 (July 6, 2022): 63–67. http://dx.doi.org/10.33919/ljnbu.22.1.6.
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The Citizens’ administrative law circle is a first of its kind non-lecture initiative for the students at the Master’s Program in Law of the New Bulgarian University who are interested in the administrative rights and obligations of citizens. It aims to unite the aspirations of future lawyers to acquire specialized scientific knowledge about the administrative legal status of the individuals; to provoke their increased interest in discussing issues affecting the personal, political, economic, social and cultural administrative rights and obligations of citizens; to develop the intellectual potential of its participants by stimulating the creative impulses of some of them to produce publications; to become an influential forum and an authoritative intellectual centre for the curious and educated members of the University’s student, academic and scientific community.
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Hretsa, Svitlana. "Tax lien as a way to ensure the fulfillment of the constitutional obligation to pay taxes and fees." Law Review of Kyiv University of Law, no. 4 (December 30, 2020): 89–92. http://dx.doi.org/10.36695/2219-5521.4.2020.15.
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The article highlights the legal aspects of using the tax lien as a means to ensure the constitutional obligation to pay taxes andfees. The focus is on the importance of proper implementation of constitutional obligations for the protection of human rights and theperformance of state functions. An important place for tax liability in the system of constitutional obligations has been identified. Themain ways of ensuring the fulfillment of the tax obligation have been revealed and the key role of such a way as tax lien has beenemphasized. The concept of tax lien is defined and the history of formation of this institution in the legislation of Ukraine is revealed.The grounds for the emergence of the right of tax lien, the peculiarities of its documentation (registration) is presented. The status andpowers of the tax manager about the description of the property in the tax lien, checks of its condition, etc. are determined. The articledescribes the legal consequences of non-compliance with the legal requirements of the tax manager, in particular the suspension in courtof expenditure transactions on bank accounts, and in some cases - the use of administrative seizure of property. The author disclosesthe legal regime of property that is in tax lien, the scope of taxpayers’ rights to use it, the content of legislative restrictions on the possibilityof disposing of such property, the procedure for coordinating transactions with mortgage assets. The legal grounds for terminationof the right of tax lien are indicated. The legal mechanism of realization of the right of the tax pledge, the order and sequence ofthe address of collecting on the pledged property is described. The author revealed the shortcomings of the legislation, in particular thelong nature of the recovery in court. Proposals have been made to improve the legal regulation of the tax lien to increase the effectivenessof this instrument to ensure proper implementation of the constitutional obligation to pay taxes. In particular, it is proposed to providethe possibility of extrajudicial recovery of property that is in tax lien when the taxpayer has given written consent.
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Solner, Anna. "Instytucja udzielania ulg w spłacie zobowiązań z tytułu należności wynikających ze zwrotu środków europejskich." Prawo 322 (July 6, 2017): 89–100. http://dx.doi.org/10.19195/0524-4544.322.7.
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The institution of granting tax relief in the repayment of obligation resulting from the European funds refundThe purpose of this article is to indicate principles of granting tax relief in the repayment of obligations resulting from the European funds refund based on the administrative resolution given by the administrative body in cases when European funds disbursed as part of operational programmes were used contrary to its intended purpose, with violating procedures, charged undue or in the excess height. The article distinguishes three types of tax relief: redemption in one piece or in part, postponing the repayment and spreading in instalments. It determines detailed principles of granting tax break for beneficiaries of not drivers of the business activity as well as for entrepreneurs, granted at the request of the beneficiary, as well as ex officio. The article is defining premises of granting these concessions i.e. the important interest of the taxpayer or the public interest. It is clarifying the principles of basing the administrative resolution on the administrative recognition and in case of entrepreneurs with reference to tax relieves constituting the state aid. The institution of granting concessions in the repayment is the exception from the principle of the universality and the equality of regulating these obligations. Irrespective of the entity initiating proceedings, relief can be granted only where justified, within the limits closely defined by the law. Granting it constitutes privilege of the beneficiary more than a rule.
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Anwar, Subhan Nur Mulla Ali, and Suparnyo Suparnyo. "PENERAPAN PERATURAN DAN SANKSI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN FORMAL WAJIB PAJAK BESAR DI KANTOR PELAYANAN PAJAK MADYA SEMARANG." Jurnal Suara Keadilan 24, no. 1 (March 20, 2024): 1–7. http://dx.doi.org/10.24176/sk.v24i1.11063.
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Tax sanctions are regulations made by state agencies that regulate taxation issues to cerate legal guarantees and at the same time as a form of control over all taxpayers to comply with tax regulations. Administrative sanctions are created and implemented with the aim of complying and complying with taxpayers in reporting taxes that must be imposed to the state. Administrative sanctions applied can be in the form of fines or increased taxes charged to taxpayers. Giving dependents on tax obligations who are known to have not carried out their obligations is considered to have a deterrent effect and is also considered to be able to regulate discipline and accuracy for the obligator so that in the future he is better able to carry out his obligations and also report his taxes. With the application of administrative sanctions there is an increase in state revenue through the tax sector.Understanding of taxes and the seriousness of taxpayers to report and pay their tax obligations can reflect the level of awareness of taxpayers. The high or low level of taxpayers in complying with their tax obligations is influenced by several factors, one of which is taxpayer awareness. Understanding of taxes and the seriousness of taxpayers to report and pay their tax obligations can reflect the level of awareness of taxpayers, increasing public knowledge about educational taxation will have a positive impact on taxpayer awareness to pay their tax obligations.
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Lee, Eol, and Su Hyun Oh. "Problems and improvements in the Medical Law’s excessive regulation of physicians in Korea." Journal of the Korean Medical Association 66, no. 12 (December 10, 2023): 735–40. http://dx.doi.org/10.5124/jkma.2023.66.12.735.
Full textAbstract:
Background: The Medical Service Act was implemented to protect the public’s health, but has come to excessively restrict the fundamental rights of medical professionals. Therefore, it is necessary to systematically organize the level of physicians’ obligations and the sanction provisions present under the Medical Law.Current Concepts: The Medical Law consists of 120 articles, 6 of which address physicians’ rights. However, the law also provides 72 reasons for physicians’ obligations and penalties, 40 reasons for the suspension of qualifications, 20 reasons for administrative fines, 30 reasons for corrective orders, and 17 reasons for the revocation of permission for establishment. Thus, the Medical Law provides medical professionals with approximately 150 reasons for obligations and sanctions.Discussion and Conclusion: We would like to suggest some measures to improve the excessive regulation of physicians under the Medical Law. First, statistics on the status of penalties and administrative dispositions must be accumulated and disclosed; second, obligations, penalties, and administrative dispositions must be stipulated in one consolidated article; third, penalties should be avoided for simple violations of duty; fourth, reasons for administrative dispositions–such as enforcement ordinances of the Medical Law–must be elevated to the Medical Law itself; fifth, the authority for administrative dispositions against medical institutions must be unified under the Minister of Health and Welfare, the subject of duties and responsibilities must be clarified as the ‘establisher of a medical institution,’ rather than a ‘medical institution,’ and the adequate time required for when two types of administrative dispositions are made must be unified; and sixth, detailed information on the administrative disposition procedures must be newly established in the Medical Law.
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Pandhika, Radian, and Muhammad Fakih. "Doctor’s Responsibility in Providing Telemedicine Services among Health Care Facilities: Legal and Professional Dimensions." Administrative and Environmental Law Review 2, no. 1 (May 21, 2021): 21–30. http://dx.doi.org/10.25041/aelr.v2i1.2251.
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To provide specialist health care closer and improve quality in health care facilities, especially for remote areas, the central government utilizes information and communication technology through telemedicine services among health care facilities. This matter is regulated in the Ministry of Health Regulation No. 20 Tahun 2019 tentang Penyelenggaraan Telemedicine Antar Fasilitas Pelayanan Kesehatan. This article aims to describe the forms of legal responsibility and professional responsibilities of doctors in telemedicine services among health care facilities. The method used in this study is normative juridical. The study results show that physicians' responsibilities in telemedicine services among health care facilities can be divided into legal responsibilities (which are divided into civil, criminal, and administrative) and professional responsibilities (ethics and discipline). Doctors’ responsibility in telemedicine services among health care facilities is an obligation that doctors must fulfill because obligations are nothing but part of the tasks carried out in a particular work environment.
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Arifiyanto, Muhammad Naufal, I. Nyoman Nurjaya, Tunggul Anshari Setia Negara, and Bambang Sugiri. "Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures." Research, Society and Development 9, no. 11 (November 18, 2020): e36791110105. http://dx.doi.org/10.33448/rsd-v9i11.10105.
Full textAbstract:
At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.
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Lazur, Ya V., V. V. Zaborovskyy, and P. P. Cherevko. "Peace agreement (reconciliation) in civil and administrative jurisdiction: a comparative aspect of the study." Uzhhorod National University Herald. Series: Law 1, no. 80 (January 22, 2024): 197–202. http://dx.doi.org/10.24144/2307-3322.2023.80.1.29.
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The article is devoted to a comparative legal study of the institution of settlement agreement (conciliation) in the fields of civil procedural and administrative procedural law.
The main purpose of the article is to highlight the significance of the settlement agreement in civil and administrative processes. Attention is drawn to the fact that when a settlement agreement is concluded and approved by the court, the parties have the right to independently choose a way out of the conflict situation, while the court is released from the obligation to review the merits of the case for which proceedings have already been opened. The value of the settlement agreement is to encourage the parties to voluntarily fulfill their obligations, thereby reducing the burden on enforcement agencies. Therefore, the right to conclude a settlement agreement in administrative and civil processes is an important procedural tool that contributes to the successful protection of the rights and interests of the participants in the process and the parties to the case, as well as relieves the court’s activity in considering court cases.
A comparison of the normative and legal regulation of the settlement agreement by the norms of the Civil Procedure Code of Ukraine and the Code of Administrative Procedure of Ukraine is carried out. The commonality of legislative approaches in solving such issues as who can conclude a peace agreement (reconciliation) is noted; the possibility of the parties to go beyond the scope of the dispute when concluding a settlement agreement (conciliation statements); availability of a written settlement agreement (reconciliation) of the parties; the court’s duty to explain to the parties the procedural consequences of approving a settlement agreement (reconciliation); the court’s obligation to check the terms of the settlement agreement (reconciliation) before approving them; fixing the terms of the settlement agreement (reconciliation) in the court decision, which simultaneously closes the proceedings in the case; the presence in most cases of identical reservations regarding the impossibility of approving a settlement agreement (reconciliation) of the parties, etc. On the other hand, distinctive features of the normative regulation of the settlement agreement and the reconciliation of the parties in civil and administrative proceedings, respectively, are noted. Based on this, it is proposed to improve domestic legislation in the field of civil and administrative jurisdiction.