Literatura académica sobre el tema "Obligations administratives"
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Artículos de revistas sobre el tema "Obligations administratives"
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Halley, Paule y Ariane Gagnon-Rocque. "La sanction en droit pénal canadien de l’environnement : la loi et son application". Les Cahiers de droit 50, n.º 3-4 (4 de marzo de 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, n.º 2 (12 de abril de 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, n.º 3 (23 de octubre de 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, n.º XXII (31 de diciembre de 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, n.º 1 (29 de abril de 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, n.º 2 (19 de abril de 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, n.º II (30 de junio de 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), n.º 4 (1 de julio de 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, n.º 116 (21 de diciembre de 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, n.º 5 (28 de julio de 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.
Tesis sobre el tema "Obligations administratives"
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Le, Brun Antoine. "Les décisions créatrices de droits". Electronic Thesis or Diss., Rennes 1, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226610.
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Par une étude d’ensemble de la jurisprudence, de la législation et de la doctrine, cette thèse a pour objet de proposer une définition renouvelée de la notion de décision créatrice de droits tout en procédant à l’analyse critique du régime juridique applicable à cette catégorie d’actes administratifs.Le travail de définition a été mené sous un angle à la fois fonctionnel, tenant au régime de sortie de vigueur, et conceptuel, tenant aux effets des décisions créatrices de droits. Du point de vue de la fonction, il est apparu que le périmètre de la notion étudiée était plus large que celui traditionnellement retenu. La catégorie des décisions créatrices de droits regroupe ainsi l’ensemble des décisions administratives individuelles dont le retrait ou l’abrogation ne sauraient être décidés de manière discrétionnaire par l’administration. Elle s'oppose ainsi à la catégorie des actes non créateurs de droits dont l'abrogation peut intervenir pour tout motif. Du point de vue des effets, les décisions créatrices de droits ont de surcroît pour caractéristique d’être, en principe, la source de droits publics subjectifs et d’obligations administratives. La mise en place d’un régime de sortie de vigueur protecteur est ainsi corrélée avec la possible identification d’un droit au sens conceptuel du terme. Cette nouvelle conception des décisions créatrices de droits ouvre la voie à une analyse renouvelée des règles qui gouvernent leur adoption, leur exécution et leur révocation. Une attention particulière est ainsi portée sur les garanties qui permettent au bénéficiaire de la décision de jouir paisiblement des droits subjectifs et avantages dont il est titulaire, ainsi que sur les mécanismes anciens ou contemporains qui encadrent l’exécution par l’administration de ses obligationsThrough a comprehensive study of the case law, legislation and legal literature, this thesis seeks to propose a renewed definition of the notion of decisions creating rights. In doing so, it critically analyses the legal regime applicable to this category of administrative acts. The definitional work has been carried out from both a functional perspective, relating to the revocation regime, and a conceptual perspective, relating to the effects of decisions creating rights. From a functional point of view, it appeared that the scope of the concept under study was broader than the one that is traditionally used. The category of decisions creating rights thus includes the entirety of individual administrative decisions whose withdrawal or repeal cannot be decided on a discretionary basis by the administration. As regards the effects of decisions creating rights, their main characteristic is that they are, in principle, the source of subjective public rights and administrative obligations. The establishment of a protective revocation regime is thus correlated with the potential identification of a right in a conceptual sense. This new conception of decisions creating rights opens the way to a renewed analysis of the rules governing their adoption, enforcement and revocation. Particular attention is thus paid to the guarantees which allow the beneficiary of the decision to peacefully enjoy the subjective rights and advantages of which he or she is the holder. Furthermore, emphasis is also placed on the various mechanisms which govern the execution of the administration’s obligations
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Cornu, Julie. "Droit au procès équitable et autorité administrative". Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020068/document.
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Principe trouvant une expression solennelle à l’article 6 C.E.D.H., le droit au procès équitable irradie aujourd’hui l’ensemble de notre droit interne. Dans un contexte de subjectivisation du droit, le droit administratif n’échappe pas à cette « irrésistible extension du contentieux du procès équitable » (Mme KOERING-JOULIN). Cette assertion trouve une manifestation éclatante quant aux pouvoirs de sanctions et de règlement des différends reconnus aux autorités administratives. La définition européenne du champ d’application du droit au procès équitable, suivie par la Cour de cassation et adaptée par le Conseil d’État, permet, en effet, à l'article 6 précité de faire florès en ce domaine. Ainsi, en l’état actuel de la jurisprudence administrative, le moyen tiré de la violation de cette stipulation peut utilement être invoqué à l’encontre des autorités administratives indépendantes, tant dans le cadre de leur activité répressive que contentieuse. Depuis maintenant huit ans, le respect de cette garantie s’impose à la procédure d’établissement des sanctions fiscales. A suivre cette ligne jurisprudentielle, l’extension du droit au procès équitable à l’ensemble des autorités administratives répressives voire contentieuses pourrait être la voie de l’avenir. Une telle évolution n’est toutefois pas sans soulever certaines questions. La processualisation croissante de la répression administrative, sous l’effet du droit au procès équitable, n’est-elle pas une contradiction en soi ? Ne va-t-elle pas à rebours de l’objectif initialement poursuivi par l’externalisation de la sanction ? Plus fondamentalement, l’assujettissement de l’administration aux garanties spécifiques à la procédure juridictionnelle ne participe-t-il pas au rétablissement d’une certaine confusion entre l’administration et la juridiction ? N'y a-t-il pas là renaissance, sous une forme évidemment nouvelle, de la figure que l'on croyait révolue de l'administrateur-juge ?The right to a fair trial is enshrined in the article 6§1 of the European Convention on Human Rights and irradiates now all French law. In the context of the subjectivization of the law, administrative law is also subject to this "unstoppable rise of disputes in the name of the right to a fair trial" (Mrs. KOERING-JOULIN). This assertion is particularly true regarding the powers of sanction and the settlement of disputes granted to the administrative authorities. The European definition of the right to a fair trial applied by the Court of Cassation and adapted by the Council of State allows a wide application of this right. So, given the current state of the administrative case law, the right to a fair trial can be usefully claimed against independent administrative authorities as regard either their law enforcement activities or litigation practice. And the tax administration has also been compelled to respect this fundamental right for eight years now. In line with this settled jurisprudence, the extension of the right to a fair trial to all the administrative authorities may be the way of the future. But such an evolution raises a few questions. Isn't the increasing jurisdictionalization of the administration activities as a result of the right to a fair trial an inconsistency in itself? Doesn't it go against the primary goal of the outsourcing of the administrative penalties? More fundamentally, doesn't subjecting the administrative authorities to the specific principles of court procedures participate in reinstating some confusion between administration and jurisdiction? Isn’t it the rebirth, under a new form, of the administrator-judge we thought was long gone?
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Grabias, Fanny. "La tolérance administrative". Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0301.
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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du phénomène. Elle invite d’abord à en proposer une définition. A cet égard, la tolérance administrative désigne juridiquement le fait, pour une autorité administrative, de s’abstenir volontairement et illégalement d’utiliser les moyens dont elle dispose pour sanctionner une illégalité commise par un administré. Cette définition permet de faire le départ entre la tolérance et de nombreuses notions avec lesquelles elle est parfois confondue. Elle invite ensuite à en proposer un régime juridique orienté sur la protection des bénéficiaires de tolérance. Fondé sur le nécessaire respect de la confiance légitime créée par certaines tolérances, ce régime général permettrait notamment d’empêcher que l’administration revienne brutalement sur son comportementFor quite some time, the administrative tolerance was characterized by a precarious situation for those who beneficiate from it. The Administration could indeed abruptly decide to operate a strict return to lawfullness. Nowadays, this traditional conception is being questionned by the recent evolution of positive law. Regarding an irregular construction on public land, The European Court of Human Rights ruled in favor of the administrative tolerance's beneficiary, acknowledging his right to have his property respected. The caesura existing between French and European law is worthy of further study. First of all, rises the necessity of a definition. Thereupon, the legal notion of administrative tolerance refers to the fact, for an administrative authority, to willingly and illegaly abstain from using the means in its power to sanction the irregularity perpetrated by an administered. The notion of administrative tolerance is often mixed up with others, hence the need for a definition as a starting point. The next step would then be to suggest a legal regime, oriented towards the beneficiaries of the tolerance. Based on the idea that the legitimate trust emanating from some tolerances must be respected, such a regime would notably prevent the Administration from revising its position
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Antayhua, Florian Brenda Elizabeth. "Análisis de la regulación de la subsanación voluntaria como eximente de responsabilidad administrativa, y sus efectos en el principio de seguridad jurídica y la protección al medio ambiente, respecto a las actividades de la industria manufacturera, desde los años 2017 al 2019". Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656467.
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El presente estudio tiene por finalidad determinar de qué manera la regulación de la subsanación voluntaria como eximente de responsabilidad en la Ley N° 27444, Ley del Procedimiento Administrativo General ha afectado la seguridad jurídica y la protección al medio ambiente, respecto de las actividades de la industria manufacturera. De acuerdo a ello, en el presente estudio se expone de manera general la potestad sancionadora de la Administración Pública; definición y elementos de las infracciones administrativas; los eximentes de responsabilidad administrativa, la subsanación voluntaria como eximente de responsabilidad, las obligaciones ambientales aplicables a los titulares de la industria manufacturera, entre otros.
Asimismo, para determinar el efecto mencionado, se ha evaluado la normativa y las resoluciones emitidas por el Organismo de Evaluación y Fiscalización Ambiental (OEFA), en el sector industria manufacturera, desde el año 2017 al 2019. Verificándose una afectación negativa tanto a la seguridad jurídica como a la protección al medio ambiente, respecto de las actividades de la industria manufacturera.
Motivo por el cual, se recomienda la modificación de la Ley 27444, Ley del Procedimiento Administrativo General y el Reglamento de Supervisión del OEFA.The purpose of this study is to determine how the regulation of voluntary remedy as an exemption from responsibility in the Law 27444, Law of General Administrative Procedure has affected the legal security principle and the protection of the environment, regarding of the activities of the manufacturing industry. Therefore, this research exposes about the sanctioning power of the Public Administration; the definition and elements of administrative infractions; exemptions of administrative responsibility, the voluntary remedy as a responsibility exemption, the environmental obligations applicable to the holders of the manufacturing industry, and others. Also, to determine the aforementioned effect, the regulations and resolutions issued by the Organismo de Evaluación y Fiscalización Ambiental (OEFA), in the manufacturing industry sector from 2017 to 2019, have been evaluated in this study. Verifying a negative impact on both legal security principle and environmental protection, regarding of the activities of the manufacturing industry. Accordingly, it´s recommended the modification of the Law 27444, Law of General Administrative Procedure and the Supervision Regulation of the OEFA.
Trabajo de investigación
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Noguellou, Rozen. "La transmission des obligations en droit administratif /". Paris : LGDJ, 2004. http://www.gbv.de/dms/sbb-berlin/478452179.pdf.
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Clerc, Ludivine. "La validité des contrats administratifs". Avignon, 2007. http://www.theses.fr/2007AVIG2014.
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Le contrat administratif est une norme concrète de droit public, issu d'un accord de volontés (être), qui impose un commandement (devoir être). Il s'agit d'une norme individuelle dont les conditions de validité formelle diffèrent de celles des contrats de droit commun. En effet, le contrat administratif étant entouré d'actes unilatéraux, la légalité de ses actes "périphériques" constitue une condition de validité du contrat administratif. A fortiori, l'ouverture du recours pour excès de pouvoir à une catégorie spécifique de contrats conforte la thèse selon laquelle la validité du contrat est soumise à la légalité. Au demeurant, le juge administratif privilégie une "lecture administrative" de la jurisprudence érigeant l'ordre public contractuel en condition de validité. Il ne se réfère que ponctuellement aux dispositions de l'article 1108 du Code civil. Cette singularité du contrat administratif tend à remettre en cause une théorie générale des obligations, malgré l'ingérence de l'unilatéralisme dans le droit commun des contratsThe public service contract is a concrete norm of public law, stemming from an agreement of will (being), which imposes a commandment (duty-being). It is about an individual norm the conditions of formal validity of which postpone from those contracts of common law. Indeed, the public service contract being surrounded with one-sided acts, the legality of its acts "peripherals" constitutes a condition of validity of the public service contract. All the more, the opening of the appeal for abuse of power to a specific category of contracts consolidates the thesis according to which the validity of the contract is subjected to the legality. However, the administrative judge privileges a "administrative reading" of the case law setting up the contractual law and order as condition of validity. He refers only punctually to the provisions of the article 1108 of the civil Code. This peculiarity tends to question a general theory of the obligations, in spite of the premature intervention of the unilateralism in the common law of contracts
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Noguellou, Rozen. "La transmission des obligations en droit administratif". Paris 2, 2002. http://www.theses.fr/2002PA020047.
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Sehnalová, Vendula. "Administrativní povinnosti firem vyvolaných daňovým systémem". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193166.
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The administrative duties of the tax system are determined by the legislation. This thesis is focused on the administrative duties of the tax system, which cause the considerable compliance costs to the private sector. The main aim of the thesis is the detailed analysis of the administrative obligations connected with the major taxes -- social security contributions, health insurance contributions, personal income tax from wages and corporation income tax. By using the questionnaire, the administrative obligations are evaluated from the accountants' point of view and also the advantages of accounting software are discussed.
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Reneau, Raphaël. "L'externalisation administrative : Éléments pour une théorie". Thesis, Montpellier, 2017. http://www.theses.fr/2017MONTD031/document.
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Apparu il y a près d’une vingtaine d’années dans le discours doctrinal en droit administratif, le terme d’externalisation est encore aujourd’hui paradoxalement très peu présent dans le langage théorique des juristes, et quasiment absent du droit positif et des prétoires. Le plus souvent employé en tant que vocable « cosmétique » et idéologique, il est en effet principalement destiné à rendre compte, de manière générale, du tournant managérial emprunté par l’organisation et la gestion de l’action administrative dans le cadre de la réforme de l’État, et sous l’influence des préceptes du New Public Management. Il n’est toutefois pas voué à demeurer simplement un idiome caractéristique de l’émergence d’une nouvelle posture de l’État et des personnes publiques. Il peut en l’occurrence être envisagé comme un concept à part entière intégré à la théorie générale du droit adminsitratif : l’externalisation administrative. En tant que tel, il offre l’opportunité d’une approche originale des transformations contemporaines traversant ce champ disciplinaire, et permet de proposer une définition et un contenu proprement administratif à ce terme maintes fois évoqué et si peu souvent précisé. Inspirée des acquis des sciences économiques, et de gestion et des travaux menés par la doctrine civiliste, la conceptualisation de l’externalisation administrative aboutit à la découverte d’un mode de gestion inédit de l’action administrative fondé sur une logique de coopération, et recouvrant l’emploi par les personnes publiques d’instruments juridiques traditionnels dotés d’une fonction singulière afin d’habiliter un tiers à participer à la réalisation d’une compétence qui leur est attribuée par l’ordre juridique. Ainsi élaboré, le concept d’externalisation administrative se déploie dans le cadre de l’accomplissement de la compétence matérielle des autorités administratives, sous de multiples formes juridiques et dans des domaines d’activités divers, par le moyen d’une instrumentalisation de l’obligation révélant une conception renouvelée de celle-ci. Il apporte par conséquent des éléments de compréhension inédits de l’évolution des modes d’intervention des personnes publiques. Du titre au sous-titre, l’utilité théorique de ce concept se mesure alors à l’aune du contenu qui lui est assigné, lequel pose les jalons d’une théorie de l’externalisation administrative et, au-delà, d’une théorie de la gestion coopérative de l’action administrativeAppeared almost twenty years ago in the doctrinal discourse of administrativ law, still today the term of externalisation is paradoxically not very present in the theoretical language of lawyers, and nearly absent in the positiv law and in the courtrooms. Indeed it is employed most of the time as a « cosmetic » and ideological term mainly destined to realize, generally, of the managerial turn borrowed by organization and management of administrative action in the framework of state reform, and under the influence of the New Public Management precepts. However, it is not dedicated to remain simply as an idiom representative of emergence of a new posture of state and public authorities. As it happens, it can be considered as a concept in full integrated to the general theory of administrativ law. As such, it offers opportunity of an original approach of contemporary transformations crossing this disciplinary purview, and allows to provide a definition and a contents properly administrative to this term many times mentioned and so litte specified. Inspired by the achievements of economics and management, and the works conducts by civil law doctrine, the conceptualization of administrative externalisation leads to the discovery of an novel management mode of administrative action based on a logic of cooperation, and covering the recourse by public authorities at traditional juridical instruments endued of a singular function to empower a third party to share in the realisation of an ability assigned to them by the legal order. Thus elaborated, the administrative externalisation concept unflods in the framework of fulfillement of the concret public authorities ability, under multiple juridical forms and in various fields of activity, by the means of an instrumentalization of the obligation revealing a renewed conception of this one. Therefore, it brings unprecedented elements of understanding of evolution of methods of intervention by the administrative authorities. From title to subtitle, theoretical utility of this concept is measured so in terms of the content assigned to it, wich sets the milestones of an administrative externalisation theory and, beyond, of a cooperative management of administrative action theory
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Grabias, Fanny. "La tolérance administrative". Electronic Thesis or Diss., Université de Lorraine, 2016. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247182114.
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Alors que la tolérance administrative a longtemps été caractérisée par sa précarité absolue vis-à-vis de ceux qui en bénéficient, l’administration pouvant décider de revenir brutalement à une application des règles de droit, l’évolution récente du droit positif remet en cause cette conception traditionnelle. La Cour européenne des droits de l’homme juge en effet que la tolérance administrative d’une construction irrégulière sur un terrain public permet de reconnaître à son bénéficiaire un droit au respect de ses biens. Cette césure entre droit français et droit européen invite à une étude du phénomène. Elle invite d’abord à en proposer une définition. A cet égard, la tolérance administrative désigne juridiquement le fait, pour une autorité administrative, de s’abstenir volontairement et illégalement d’utiliser les moyens dont elle dispose pour sanctionner une illégalité commise par un administré. Cette définition permet de faire le départ entre la tolérance et de nombreuses notions avec lesquelles elle est parfois confondue. Elle invite ensuite à en proposer un régime juridique orienté sur la protection des bénéficiaires de tolérance. Fondé sur le nécessaire respect de la confiance légitime créée par certaines tolérances, ce régime général permettrait notamment d’empêcher que l’administration revienne brutalement sur son comportementFor quite some time, the administrative tolerance was characterized by a precarious situation for those who beneficiate from it. The Administration could indeed abruptly decide to operate a strict return to lawfullness. Nowadays, this traditional conception is being questionned by the recent evolution of positive law. Regarding an irregular construction on public land, The European Court of Human Rights ruled in favor of the administrative tolerance's beneficiary, acknowledging his right to have his property respected. The caesura existing between French and European law is worthy of further study. First of all, rises the necessity of a definition. Thereupon, the legal notion of administrative tolerance refers to the fact, for an administrative authority, to willingly and illegaly abstain from using the means in its power to sanction the irregularity perpetrated by an administered. The notion of administrative tolerance is often mixed up with others, hence the need for a definition as a starting point. The next step would then be to suggest a legal regime, oriented towards the beneficiaries of the tolerance. Based on the idea that the legitimate trust emanating from some tolerances must be respected, such a regime would notably prevent the Administration from revising its position
Libros sobre el tema "Obligations administratives"
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Noguellou, Rozen. La transmission des obligations en droit administratif. Paris: L.G.D.J., 2004.
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Taggart, Michael. Internationalisation of administrative law. [Toronto: Faculty of Law, University of Toronto], 2001.
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Taggart, Michael. Internationalisation of administrative law. [Toronto: Faculty of Law, University of Toronto], 2001.
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(School), Ius Commune, ed. The Costanzo obligation: The obligations of national administrative authorities in the case of incompatibility between National law and European law. [Cambridge: Intersentia, 2011.
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editor, Zahrah Muḥammad al-Mursī, ed. al-Maṣādir al-irādīyah lil-iltizām fī al-qānūn al-ʻUmānī: Al-ʻaqd, al-irādah al-munfaridah. al-Imārāt al-ʻArabīyah al-Muttaḥidah: Dār al-Kitāb al-Jāmiʻī, 2019.
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Xing zheng zhu ti yi wu ji ben wen ti yan jiu: Fundamental Issue of the Obligations of Administrative Subjects. Beijing Shi: Fa lü chu ban she, 2012.
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Antoniazzi, Sandra. Obbligazioni pubbliche e giurisdizione amministrativa. Torino: G. Giappichelli, 2010.
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Cruz, Oscar V. Administrative process for dispensation from clerical obligations and dismissal from the clerical state. Manila, Philippines: CBCP Communications Development Foundation, Inc., 2013.
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Karam-Boustany, Lara. L'action en responsabilité extra-contractuelle devant le juge administratif. Paris: LGDJ. Librairie générale de droit et de jurisprudence, 2007.
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Meysen, Thomas. Die Haftung aus Verwaltungsrechtsverhältnis: Zugleich ein Beitrag zur Figur des "verwaltungsrechtlichen Schuldverhältnisses". Berlin: Duncker & Humblot, 2000.
Buscar texto completoCapítulos de libros sobre el tema "Obligations administratives"
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Szymalak, James N. "The Obligation to Accommodate". En Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy, 21–40. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_2.
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Szymalak, James N. "Challenges of an Expanded Obligation". En Expanding Public Employee Religious Accommodation and Its Threat to Administrative Legitimacy, 117–49. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97831-4_6.
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Gorgerino, Francesco. "Legal Basis and Regulatory Applications of the Once-Only Principle: The Italian Case". En The Once-Only Principle, 104–25. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79851-2_6.
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AbstractThis study presents how the OOP is related to the constitutional and institutional principles concerning the good performance and impartiality of public authorities and the protection of citizens’ rights against the action of public administration, with special regard to the Italian regulatory framework. The national path towards the implementation of the principle is examined, starting from the obligation of the use of self-certifications in place of certificates and the automatic acquisition of data and documents in administrative procedures down to the digitalization of administrations and the interoperability of public databases. A specific paragraph is devoted to the OOP in public procurement, as crucial for development of the European digital single market.
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Palander, Jaana. "Recognizing Insecurities of Family Members Abroad: Human Rights Balancing in European and Finnish Case Law". En IMISCOE Research Series, 43–60. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24974-7_3.
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AbstractThe emerging literature on the difficulties of family reunification for people receiving international protection has pointed out the hardship and insecurity faced by family members left behind. This chapter investigates whether human rights law protects the interests of these family members outside the receiving country and how their difficulties are recognized in administrative and legal practice at both the international and national level. Though states are usually not responsible for protecting people outside their territory, extraterritorial human rights obligations do exist in some contexts. In this chapter, I explore theoretically how the general legal principle of extraterritoriality affects the adjudication of courts and how legal theory could be used to support the better protection of family members abroad. I analyse the relevant European Court of Human Rights case law as well as family reunification cases from the Helsinki Administrative Court and the Finnish Supreme Administrative Court. My analysis of the case law reveals that the insecurities of family members abroad are referred to by the courts and therefore legally relevant, but often fail to gain significant weight in the balancing of interests.
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Reichel, Jane. "Allocation of Regulatory Responsibilities: Who Will Balance Individual Rights, the Public Interest and Biobank Research Under the GDPR?" En GDPR and Biobanking, 421–34. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-49388-2_23.
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AbstractIn this chapter, an analysis is undertaken of the division of legislative power in the space created by the GDPR, regarding the balancing of individual rights, the public interest and biobank research. The legislative competences of the EU, international obligations within bioethics, and the regulatory space left for Member States are all examined. The conclusion of the chapter is that in spite of the aim of the GDPR to further legal harmonisation, it is more likely that unity will be brought about through administrative cooperation and soft law tools.
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Lynch, Gordon. "‘Providing for Children… Deprived of a Normal Home Life’: The Curtis Report and the Post-war Policy Landscape of Children’s Out-of-Home Care". En UK Child Migration to Australia, 1945-1970, 91–130. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69728-0_4.
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AbstractThis chapter examines how child-care policy in Britain in the early post-war period was shaped by the publication of the 1946 Curtis report, whose recommendations were substantially implemented in the 1948 Children Act. The chapter considers both the report’s position on the administrative restructuring of children’s care and its importance in articulating standards of good practice in child-care based on broad concepts from child psychology. The report’s recommendations specifically for child migration are discussed as well as the different ways in which voluntary societies involved in this work engaged with the Curtis Committee on this issue. Whilst strengthening controls over child migration to a limited extent, the subsequent 1948 Children Act introduced separate obligations for the emigration of children from the care of local authorities compared to voluntary societies, thus creating a two-tier administrative system that was to have significant consequences for many child migrants.
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Durmuş, Elif. "How Human Rights Cross-Pollinate and Take Root: Local Governments and Refugees in Turkey". En Myth or Lived Reality, 123–57. The Hague: T.M.C. Asser Press, 2021. http://dx.doi.org/10.1007/978-94-6265-447-1_6.
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AbstractThe human rights regime—as law, institutions and practice—has been facing criticism for decades regarding its effectiveness, particularly in terms of unsatisfactory overall implementation and the failure to protect the most vulnerable who do not enjoy the protection of their States: refugees. Turkey is the country hosting the largest refugee population, with around four million at the end of May 2020 (https://www.unhcr.org/tr/wp-content/uploads/sites/14/2020/06/UNHCR-Turkey-Operational-Update-May-2020.pdf). As an administratively centralised country, Turkey’s migration policy is implemented by central government agencies, but this has not proved sufficient to guarantee the human rights of refugees on the ground. Meanwhile, in connection with urbanisation, decentralisation and globalisation, local governments around the world are receiving increasing attention from migration studies, political science, law, sociology and anthropology. In human rights scholarship, the localisation of human rights and the potential role of local governments have been presented as ways to counter the shortcomings in the effectiveness of the human rights regime and discourse. While local governments may have much untapped potential, a thorough analysis of the inequalities between local governments in terms of access to resources and opportunities is essential. The Turkish local governments which form the basis of this research, operate in a context of legal ambiguity concerning their competences and obligations in the area of migration. They also have to deal with large differences when it comes to resources and workload. In practice, therefore, there is extreme divergence amongst municipalities in the extent to which they engage with refugee policies. This chapter seeks to answer the question why and how certain local governments in Turkey come to proactively engage in policy-making that improves the realisation of refugees’ rights. Exploratory grounded field research among Turkish local governments reveals four main factors that enable and facilitate the engagement of local governments in refugee policies: (1) the capacity of and institutionalisation in local governments; (2) the dissemination of practices and norms surrounding good local migration and rights-based governance through networks; (3) the availability of cooperation and coordination with other actors in the field, and (4) political will. Collectively, these factors illustrate how a new norm—the norm that local governments can and ought to engage in policy-making improving the rights of refugees—is cross-pollinating and taking root among Turkish local governments. This understanding will provide valuable insights into how norms are developed, travel and are institutionalised within social and institutional networks, and how differences in access, capacity, political and cooperative opportunities may facilitate and obscure the path to policies improving human rights on the ground.
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Li, Zhiming. "Zuo X v. Tongzi County People’s Government of Guizhou Province and Tongzi County Education Bureau (Dispute over the Agreement on Housing Demolition and Resettlement)—The People’s Court Shall Specifically Rule on the Rights and Obligations of the Parties to the Administrative Agreement". En Library of Selected Cases from the Chinese Court, 395–402. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0342-9_40.
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Верба, Ольга Богданівна y Андрій Віталійович Гайченко. "1.3. Гарантії захисту прав осіб у виконавчому провадженні". En Серія «Процесуальні науки», 80. Київ, Україна: Видавництво "Алерта", 2023. http://dx.doi.org/10.59835/978-617-566-758-3-1-3.
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The part of a monograph is devoted to the principles of enforcement proceedings analysis, established under the Law of Ukraine «On Execution Procedure» and «On Bodies and Persons Engagedin the Execution of Judgments and The Other Jurisdictional Bodies Decisions». An excursion of the researches in the field of general theory of law positions concerning the notion, value, classificationof the principles of law has been carried out and these developments has been extrapolated on the system of enforcement proceedings principles and the organization and practice of executors principles.From the analysis of articles texts, which lists enforcement proceedings principles and the organization and practice of the State executive service and private executors principles, it follows that the legislaturemainly duplicates general (constitutional), interbranch principles of law, failing to formulate principles inherent exactly the institution of jurisdictional bodies decisions enforcement. It has been concludedthat there is no necessity in such duplication, because these principles have already been objectified in other legal acts in the form of separate articles (directly) or follow from logical, lexical analysis and so from their contents (indirectly). Based on the main purpose for legislative confirmation of law principles list, which is to facilitate filling the gaps in the legal regulation by applying the analogy of law, the authorsconsider that the legislative confirmation of only the principles of integrated interdisciplinary institute of enforcement proceedings would be more effective.The legal nature and subject, respectively, of judicial and departmental control over the actions of private executors are studied.Methods (forms) of judicial control over the actions of executors in the course of decisions of courts and other jurisdictional bodies enforcement contained in the procedural legislation are identified: Section VII of the Civil Procedural Code of Ukraine, Section VI of the Commercial Procedural Code of Ukraine, Art. 287 and Section IV of the Code of Administrative Procedure of Ukraine.It is concluded that procedural actions (decisions, actions or omissions) of a private executor, committed during the enforcement of the decision as the final stage of the legal process in accordance with theLaw of Ukraine «On Enforcement Proceedings», are subject to judicial control, with only the court checking the legality of procedural actions of private executors only if the parties (participants) of enforcement proceedings receive complaints, ie, court control is neither periodic or current, nor planned or unscheduled, etc., in contrast to departmental control; the court checks the legality of the executor’s actions, not their expediency; court control is exercised within the procedural form.The court establishes the facts of violations (or their absence) in the procedural actions of private executors; the court restores the violated rights of the complainant by revoking (changing) the procedural decision of the private executor or his obligation to take appropriate procedural actions.It is stated that the institute of a separate decision can be applied by the court in relation to illegal actions of executors. Unlike the judiciary, the Ministry of Justice monitors the activities of a private executor byconducting scheduled and unscheduled inspections.The grounds, procedures and consequences of bringing private and public executors to justice have been studied, which have many differences, as the legal nature of the status of public and privateexecutors differs significantly. Such legislation is discriminatory against private executors compared to public executors.Based on the statutory principle of dispositive enforcement proceedings, the Ministry of Justice has no right to inspect procedural decisions, actions or inaction of a private executor on its own initiativewithout a complaint (administrative claim) of the participant in enforcement proceedings (and only after a court decision on this issue).Instead, written appeals of participants in enforcement proceedings regarding the actions of a private executor as a basis for unscheduled inspections of private executors, should be considered in the mannerprescribed by Art. 3 of the Law of Ukraine «On Citizens’ Appeals».The actions of a private executor as a subject of a written appeal of participants to the Ministry of Justice may not be related to the procedural activities of a private executor during the enforcement proceedings and must have signs of disciplinary misconduct.It is concluded that the subject of departmental control of the Ministry of Justice of Ukraine is the sphere of organization of private executors – powers under the Law of Ukraine «On bodies and personsenforcing court decisions and decisions of other bodies», and not their procedural actions during enforcement proceedings.
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"Autres textes sur les ressources et les obligations financières des membres du clergé envers l’État". En Corpus des papyrus grecs sur les relations administratives entre le clergé égyptien et les autorités romaines, 269–309. Verlag Ferdinand Schöningh, 2020. http://dx.doi.org/10.30965/9783657704729_009.
Texto completoActas de conferencias sobre el tema "Obligations administratives"
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Dubrovenski, Vladislav, Md Nazmul Karim, Erzhuo Chen y Dianxiang Xu. "Dynamic Access Control with Administrative Obligations: A Case Study". En 2023 IEEE 23rd International Conference on Software Quality, Reliability, and Security Companion (QRS-C). IEEE, 2023. http://dx.doi.org/10.1109/qrs-c60940.2023.00071.
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Nikolić, Mladen. "Prinudna likvidacija društva sa ograničenom odgovornošću i odgovornost članova za obaveze društva (sa osvrtom na izvršni postupak)". En Onlajn konferencija pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2102a.
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This paper presents the basic characteristics of a limited liability company and briefly analyses compulsory liquidation of this form of business entity and the consequences of the liquidation. It particularly depicts the provisions of The Companies Act which regulate company members’ liabilty for limited liability company’s obligations and gives a critical analysis of the legal order that all previously suspended court and administrative proceedings continue against a company member. Furthermore, the author claims that enforcement procedures against a limited liability company as an enforcement debtor cannot continue against a company member by default, unless there is a document regulated by the Article 48 of The Law on Enforcement and Security Interest, which proves the transfer of the obligation under the executive title or the authentic document from the company as an enforcement debtor to a company member.
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Beutel, Jochen, Edmunds Broks, Arnis Buka y Christoph Schewe. "Setting Aside National Rules that Conflict EU law: How Simmenthal Works in Germany and in Latvia?" En The 8th International Scientific Conference of the Faculty of Law of the University of Latvia. University of Latvia Press, 2022. http://dx.doi.org/10.22364/iscflul.8.2.10.
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At the centre of this article is the Simmenthal line of cases of the Court of Justice of the European Union, which establish the duty of every national court or administrative authority not to apply any national law that conflicts with the EU law. The article provides a brief overview of the evolution of the Simmenthal case law at the EU level. It then proceeds to assess how Simmenthal is applied at national level through comparative analysis of experience from Germany and Latvia. A particular emphasis in that regard is placed on the role of constitutional courts, as well as on the role of administrative authorities. Research from both countries points to a general adherence to the obligation established by Simmenthal. However, it also indicates certain discrepancies in national legislation, which obscure strict application of Simmenthal, especially for national administrations. Particularly in Latvia administration is not entitled to disapply national law on its own motion, whereas – explicitly following the Simmenthal doctrine – it would (theoretically) be entitled to do so in Germany.
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Herawati, Hetti, Senny Lusiana y Roni Tabroni. "The Effectiveness Of The Socialization Strategy of Taxation Regulation in Establishing Taxpayer's Objectives in Tax Rights And Obligations". En International Conference on Administrative Science (ICAS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icas-17.2017.24.
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Ksendzov, Yuriy Yurievich. "Problems of Administrative-legal and Criminal-legal Impact on Debtors for Alimony Obligations". En АКТУАЛЬНЫЕ ВОПРОСЫ РАЗВИТИЯ ГОСУДАРСТВЕННОСТИ И ПУБЛИЧНОГО ПРАВА. Санкт-Петербург: Санкт-Петербургский институт (филиал) ВГУЮ (РПА Минюста России), 2021. http://dx.doi.org/10.47645/9785604572849_149.
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Sutton, C., A. Morillon, M. Murray y J. F. Vidalie. "The Environmental Impact Assessment from Administrative Obligation to a Real Management Tool". En SPE International Conference on Health, Safety and Environment in Oil and Gas Exploration and Production. Society of Petroleum Engineers, 2002. http://dx.doi.org/10.2118/73874-ms.
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Andreeva, Andriyana y Vladimir Danev. "OFFENCES BY HIGHER EDUCATION TRAINEES". En 15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - PROBLEMS AND PERSPECTIVES. University publishing house "Science and Economics", University of Economics - Varna, 2022. http://dx.doi.org/10.36997/ppdd2022.96.
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This paper examines the specifics of students' failure to comply with obligations set for them in HEI regulations in the field of higher education, hereafter referred to for brevity as misconduct, based on our domestic legislation and, as a priority, the Higher Education Act. The current normative analysis examines the offences and their features, the possibility of realizing the student's responsibility in view of the specifics of educational activity in higher education institutions. In conclusion, conclusions and proposals with theoretical and practical orientation are formulated.
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Alexandrova, Nedyalka. "RISK MANAGEMENT IN PUBLIC UNIVERSITIES IN BULGARIA". En 15 YEARS OF ADMINISTRATIVE JUSTICE IN BULGARIA - PROBLEMS AND PERSPECTIVES. University publishing house "Science and Economics", University of Economics - Varna, 2022. http://dx.doi.org/10.36997/ppdd2022.186.
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The report examines risk management from two perspectives - as a subject that is taught to students and as an activity that is a legal obligation of public universities. Universities cope with teaching but are not sufficiently aware of the need to manage risk in their own operations. The implementation of an effective risk management system would contribute to their good management.
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Jovanović, Zoran. "ELEKTRONSKO UPRAVNO POSTUPANjE U REPUBLICI SRBIJI". En XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.741j.
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Electronic administrative procedures, in addition to digital infrastructure, represent the second basic element of electronic administration in Serbia. The fast pace of life and the constant needs of the economy make the work of administrative organizations more efficient and faster, and their services with better accessibility. Therefore, the provision of public services electronically appears as a necessity of modern society and the legal system. Electronic administrative procedure, according to the Law on electronic administration, is defined as any procedure in administrative matters by electronic means and includes: establishment of electronic administrative procedure of authorities, conditions for obtaining and transfer of data and documents, authentication and authorization of users, obligations of authorities in communication between authorities and users in electronic administrative proceedings. The issue of electronic submission, its reception, as well as electronic submission, has also been regulated. It is the author's intention to analyze this important segment of the Law in the paper and point out that, in addition to providing electronic services, administrative organizations must enable digital communication with citizens, business entities and other domestic and foreign organizations. Finally, there is a need to create opportunities for electronic fulfillment of the public duties of all the mentioned subjects.
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Bradaric, Z., Z. Grzetic y Pejo Brocic. "Obligations and challenges for national maritime administrations concerning the latest requirement for ships to carry ECDIS equipment". En OCEANS 2007 - Europe. IEEE, 2007. http://dx.doi.org/10.1109/oceanse.2007.4302386.
Texto completoInformes sobre el tema "Obligations administratives"
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Rossin-Slater, Maya y Miriam Wüst. Parental Responses to Child Support Obligations: Evidence from Administrative Data. Cambridge, MA: National Bureau of Economic Research, mayo de 2016. http://dx.doi.org/10.3386/w22227.
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Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza y Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, agosto de 2021. http://dx.doi.org/10.18235/0003505.
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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.
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Amine, Razan y Fabrizio Santoro. Rendre obligatoires les outils fiscaux numériques en réponse à la Covid : l’exemple d’Eswatini. Institute of Development Studies, abril de 2023. http://dx.doi.org/10.19088/ictd.2023.020.
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Afin de réduire les contacts physiques, la Covid-19 a contraint de nombreuses administrations fiscales à adopter les technologies numériques pour les déclarations fiscales et les paiements d’impôts. Au-delà de la lutte contre la pandémie, la déclaration et le paiement électroniques sont très prometteurs pour faciliter le respect des obligations fiscales, accroître la transparence et réduire les possibilités de collusion (Okunogbe et Santoro, 2021). Eswatini a rendu obligatoire la déclaration électronique pour tous les contribuables à partir de septembre 2020, par le biais de la plateforme d’impôt en ligne (e-Tax). Par la suite, l’administration fiscale a lancé, en avril 2021, une politique visant à éliminer les opérations en espèces pour les paiements d’impôts. Notre étude a évalué l’impact de l’obligation de déclaration électronique sur le comportement des contribuables en matière de déclaration et de paiement, en examinant les questions suivantes : (i) quel est l’impact de l’obligation de déclaration électronique sur la conformité en matière de déclaration et de paiement ? (ii) existe-t-il des effets d’entraînement sur l’exactitude des déclarations et des paiements ? (iii) quels sont les principaux mécanismes qui expliquent les résultats ? Résumé du document de travail 140 par Fabrizio Santoro, Razan Amine et Tanele Magongo.
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Díaz de Astarloa, Bernardo y Ezequiel Tacsir. Cluster Initiatives and Economic Resilience: Evidence from a Technology Cluster in Argentina. Inter-American Development Bank, diciembre de 2022. http://dx.doi.org/10.18235/0004594.
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In this paper, we study the role of a cluster initiative in fostering economic resilience among firms in a local technology cluster in Argentina. We focus on two aggregate shocks that hit the Argentine economy, including first wave of the COVID-19 pandemic. Our analysis is based on interviews with authorities and members of the cluster initiative, local firms, and policy makers, as well as on firm-level administrative tax records. We find that the cluster organization provides members with resources that could foster resilience, including access to specialized human capital, information on business opportunities, and assistance in applying for government support programs. However, while members of the cluster organization appear to be more resilient than non-members, even within the same regional cluster, after conditioning on firm characteristics we find little evidence of a positive association between belonging to the cluster organization and economic resilience. Members of the cluster organization are neither less likely to exit nor adapt by switching their main economic activity and did not show statistically significantly higher revenue growth than nonmembers. Member firms do appear to have been more able than non-members to keep up with tax obligations during the first wave of the COVID-19 pandemic.
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Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana y Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, marzo de 2023. http://dx.doi.org/10.19088/ictd.2023.011.
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Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchants country-wide and were able to correlate this with tax administrative data, i.e. the tax records of the interviewees held by the revenue authority. We also conducted focus group discussions with 15 merchants. We found that the great majority of payments are still made in cash. Larger, more knowledgeable and financially included merchants opt for MoMo Pay as opposed to standard mobile money, the latter being preferred by female and less educated and equipped merchants. At the start of the pandemic, in March 2020, for a period of 18 months, all fees on MoMo Pay transactions were waived to foster digital payments through the service. In September 2021, fees were then reintroduced. The waiver led to a significant rise in the use of MoMo Pay relative to cash. When the MoMo Pay fee was reintroduced, there was a significant shift back to cash from both MoMo Pay and standard mobile money services, even if the latter were not affected by the fee. Lastly, we measure whether the adoption of digital payments correlates with merchants’ tax perceptions and compliance behaviour. First, we show that merchants using MoMo Pay tend to disagree with the obligation of paying taxes in order to receive public services, a measure of fiscal reciprocity. Such negative correlation is probably due to the fee imposed on MoMo Pay. Furthermore, standard mobile money usage improves the perceived ease of complying with taxes, while that is not the case for MoMo Pay. Again, the fact that fees on MoMo Pay are not clearly identifiable in MoMo Pay statements complicates merchants’ reporting and reconciliation of their activity for tax purposes. When it comes to compliance behaviour with VAT, the adoption of digital payments by merchants only improves their reported VAT sales and inputs, and only in the short term, while final VAT liability does not change. This hints at perverse compensating strategies to avoid taxes. We recommend that the tax administration better understand the adoption patterns of digital payments and incentivise usage among less equipped categories of taxpayers. The tax administration would also benefit from getting access to mobile money data to better monitor and enforce merchants’ compliance.
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Lewis, Dustin, Radhika Kapoor y Naz Modirzadeh. Advancing Humanitarian Commitments in Connection with Countering Terrorism: Exploring a Foundational Reframing concerning the Security Council. Harvard Law School Program on International Law and Armed Conflict, diciembre de 2021. http://dx.doi.org/10.54813/uzav2714.
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The imperative to provide humanitarian and medical services on an urgent basis in armed conflicts is anchored in moral tenets, shared values, and international rules. States spend tens of billions of dollars each year to help implement humanitarian programs in conflicts across the world. Yet, in practice, counterterrorism objectives increasingly prevail over humanitarian concerns, often resulting in devastating effects for civilian populations in need of aid and protection in war. Not least, confusion and misapprehensions about the power and authority of States relative to the United Nations Security Council to set policy preferences and configure legal obligations contribute significantly to this trajectory. In this guide for States, we present a framework to reconfigure relations between these core commitments by assessing the counterterrorism architecture through the lens of impartial humanitarianism. We aim in particular to provide an evidence base and analytical frame for States to better grasp key legal and policy issues related to upholding respect for principled humanitarian action in connection with carrying out the Security Council’s counterterrorism decisions. We do so because the lack of knowledge regarding interpretation and implementation of counterterrorism resolutions matters for the coherence, integrity, and comprehensiveness of humanitarian policymaking and protection of the humanitarian imperative. In addition to analyzing foundational concerns and evaluating discernible behaviors and attitudes, we identify avenues that States may take to help achieve pro-humanitarian objectives. We also endeavor to help disseminate indications of, and catalyze, States’ legally relevant positions and practices on these issues. In section 1, we introduce the guide’s impetus, objectives, target audience, and structure. We also describe the methods that we relied on and articulate definitions for key terms. In section 2, we introduce key legal actors, sources of law, and the notion of international legal responsibility, as well as the relations between international and national law. Notably, Security Council resolutions require incorporation into national law in order to become effective and enforceable by internal administrative and judicial authorities. In section 3, we explain international legal rules relevant to advancing the humanitarian imperative and upholding respect for principled humanitarian action, and we sketch the corresponding roles of humanitarian policies, programs, and donor practices. International humanitarian law (IHL) seeks to ensure — for people who are not, or are no longer, actively participating in hostilities and whose needs are unmet — certain essential supplies, as well as medical care and attention for the wounded and sick. States have also developed and implemented a range of humanitarian policy frameworks to administer principled humanitarian action effectively. Further, States may rely on a number of channels to hold other international actors to account for safeguarding the humanitarian imperative. In section 4, we set out key theoretical and doctrinal elements related to accepting and carrying out the Security Council’s decisions. Decisions of the Security Council may contain (binding) obligations, (non-binding) recommendations, or a combination of the two. UN members are obliged to carry out the Council’s decisions. Member States retain considerable interpretive latitude to implement counterterrorism resolutions. With respect to advancing the humanitarian imperative, we argue that IHL should represent a legal floor for interpreting the Security Council’s decisions and recommendations. In section 5, we describe relevant conduct of the Security Council and States. Under the Resolution 1267 (1999), Resolution 1989 (2011), and Resolution 2253 (2015) line of resolutions, the Security Council has established targeted sanctions as counterterrorism measures. Under the Resolution 1373 (2001) line of resolutions, the Security Council has adopted quasi-“legislative” requirements for how States must counter terrorism in their national systems. Implementation of these sets of resolutions may adversely affect principled humanitarian action in several ways. Meanwhile, for its part, the Security Council has sought to restrict the margin of appreciation of States to determine how to implement these decisions. Yet international law does not demand that these resolutions be interpreted and implemented at the national level by elevating security rationales over policy preferences for principled humanitarian action. Indeed, not least where other fields of international law, such as IHL, may be implicated, States retain significant discretion to interpret and implement these counterterrorism decisions in a manner that advances the humanitarian imperative. States have espoused a range of views on the intersections between safeguarding principled humanitarian action and countering terrorism. Some voice robust support for such action in relation to counterterrorism contexts. A handful call for a “balancing” of the concerns. And some frame respect for the humanitarian imperative in terms of not contradicting counterterrorism objectives. In terms of measures, we identify five categories of potentially relevant national counterterrorism approaches: measures to prevent and suppress support to the people and entities involved in terrorist acts; actions to implement targeted sanctions; measures to prevent and suppress the financing of terrorism; measures to prohibit or restrict terrorism-related travel; and measures that criminalize or impede medical care. Further, through a number of “control dials” that we detect, States calibrate the functional relations between respect for principled humanitarian action and countering terrorism. The bulk of the identified counterterrorism measures and related “control dials” suggests that, to date, States have by and large not prioritized advancing respect for the humanitarian imperative at the national level. Finally, in section 6, we conclude by enumerating core questions that a State may answer to help formulate and instantiate its values, policy commitments, and legal positions to secure respect for principled humanitarian action in relation to counterterrorism contexts.