Articles de revues : « Multiculturalism – Law and legislation – Germany »

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Michel, Andrea. « Legislation : Germany ». EC Tax Review 12, Issue 2 (1 juin 2003) : 116. http://dx.doi.org/10.54648/ecta2003024.

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Lamm, Markus. « Legislation : Germany ». EC Tax Review 13, Issue 1 (1 avril 2004) : 33–35. http://dx.doi.org/10.54648/ecta2004008.

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Winnen, Bettina. « Legislation : Germany ». EC Tax Review 8, Issue 3 (1 septembre 1999) : 201. http://dx.doi.org/10.54648/ecta1999049.

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Winnen, Bettina. « Legislation : Germany ». EC Tax Review 8, Issue 2 (1 juin 1999) : 146–47. http://dx.doi.org/10.54648/ecta1999034.

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Schmidtmann, Dirk, et Guido Forster. « CFC Legislation in Germany ». Intertax 32, Issue 10 (1 octobre 2004) : 476–86. http://dx.doi.org/10.54648/taxi2004074.

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Kellenter, Wolfgang. « New Anti-Counterfeiting Legislation in Germany ». European Business Law Review 1, Issue 2 (1 avril 1990) : 57–58. http://dx.doi.org/10.54648/eulr1990020.

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Meßerschmidt, Klaus. « Evidence-based review of legislation in Germany ». Theory and Practice of Legislation 4, n^o 2 (3 mai 2016) : 209–35. http://dx.doi.org/10.1080/20508840.2016.1249676.

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Zielasek, Jürgen, et Wolfgang Gaebel. « Mental health law in Germany ». BJPsych. International 12, n^o 01 (février 2015) : 14–16. http://dx.doi.org/10.1192/s2056474000000088.

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There is no national mental health law in Germany: the 16 German states are responsible for legislation concerning forced admissions, while the German Civil Code covers non-acute care, in particular for those not able to care for themselves. In forensic psychiatry, both federal and state laws apply. This article describes this situation and provides figures about detentions and other aspects of mental health law in Germany.

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Kashkarov, A. A., et A. A. Kashkarov. « CRIMINAL LAW PROTECTION OF THE STOCK MARKET IN THE STATES OF THE EUROPEAN UNION ». Scientific Notes of V. I. Vernadsky Crimean Federal University. Juridical science 7 (73), n^o 2 (2022) : 147–51. http://dx.doi.org/10.37279/2413-1733-2021-7-2-147-151.

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The scientific publication examines the mechanisms of criminal law protection of the securities market in such states as: the Federal Republic of Germany (hereinafter referred to as Germany or the FRG) and the French Republic (hereinafter referred to as France). The publication substantiates why the legislation of France and Germany is taken as the basis for the scientific analysis of the criminal law protection of the stock market in this publication. A comparative legal analysis of the criminal legislation of France and Germany with the domestic criminal legislation is carried out. The fact is illustrated that, unlike domestic criminal legislation, the criminal legislation of France and Germany is not based on one source — the criminal code, but contains the so-called comparative criminal legislation, which, in addition to regulating positive public relations, provides criminal legal protection of the stock market and public relations in the sphere of issue and circulation of securities, thus, the article analyzes not only the norms of the criminal codes of Germany and France, but also the norms of corporate criminal law of these states.

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Pickett, Eric, Alexander Retemeyer et Thomas Möller. « Customs Penalties in Germany ». Global Trade and Customs Journal 13, Issue 7/8 (1 juillet 2018) : 310–28. http://dx.doi.org/10.54648/gtcj2018037.

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Penalties for infringements of customs law in Germany are deeply embedded in national fiscal, criminal and administrative sanctions legislation. The adoption of Directive (EU) 2017/1371 on the fight against fraud to the Union’s financial interests by means of criminal law has so far had no impact on this legislation. This article describes the current rules and practices with regard to customs penalties in Germany and looks at the implications of the proposed Directive on customs infringements and sanctions.

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Koch, Hans-Joachim. « Climate Change Law in Germany ». Journal for European Environmental & ; Planning Law 7, n^o 4 (2010) : 411–36. http://dx.doi.org/10.1163/161372710x543235.

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AbstractOver the past two decades, Germany has created a sophisticated climate change legislation framework which in many instances implements international and particularly EU requirements. In some areas, Germany has played a pioneer role in shaping the development of EU law. As an environmental problem of truly global scale, climate change mitigation is heavily reliant on the achievement of international consensus. But it also requires effective, level-specific solutions to problems at all rungs of the multi-level policy hierarchy comprising the international community, the European Union and the Federal Republic of Germany with its sixteen states and numerous cities and municipalities. Much progress has therefore already been made, but efforts must be greatly intensified right across the board.

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Pardy, Maree, Juliet Rogers et Nan Seuffert. « Perversion and Perpetration in Female Genital Mutilation Law : The Unmaking of Women as Bearers of Law ». Social & ; Legal Studies 29, n^o 2 (23 juillet 2019) : 273–93. http://dx.doi.org/10.1177/0964663919856681.

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Female genital cutting (FGC) or, more controversially, female genital mutilation, has motivated the implementation of legislation in many English-speaking countries, the product of emotive images and arguments that obscure the realities of the practices of FGC and the complexity of the role of the practitioner. In Australia, state and territory legislation was followed, in 2015, with a conviction in New South Wales highlighting the problem with laws that speak to fantasies of ‘mutilation’. This article analyses the positioning of Islamic women as victims of their culture, represented as performing their roles as vehicles for demonic possession, unable to authorize agency or law. Through a perverse framing of ‘mutilation’, and in the case through the interpretation of the term ‘mutilation’, practices of FGC as law performed by women are obscured, avoiding the challenge of a real multiculturalism that recognises lawful practices of migrant cultures in democratic countries.

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Rossi, Matthias. « Parliamentary scrutiny of the quality of legislation in Germany ». Theory and Practice of Legislation 9, n^o 2 (29 mars 2021) : 181–202. http://dx.doi.org/10.1080/20508840.2021.1904566.

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Pavoni, Riccardo. « Simoncioni v. Germany ». American Journal of International Law 109, n^o 2 (avril 2015) : 400–406. http://dx.doi.org/10.5305/amerjintelaw.109.2.0400.

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With Judgment No. 238/2014, the Italian Constitutional Court (hereinafter Court) quashed the Italian legislation setting out the obligation to comply with the sections of the 2012 decision of the International Court of Justice (ICJ) in Jurisdictional Immunities of the State (Germany v. Italy; Greece intervening) (Jurisdictional Immunities or Germany v. Italy) that uphold the rule of sovereign immunity with respect to compensation claims in Italian courts based on grave breaches of human rights, including—in the first place—the commission of war crimes and crimes against humanity. The Court found the legislation to be incompatible with Articles 2 and 24 of the Italian Constitution, which secure the protection of inviolable human rights and the right of access to justice (operative paras. 1, 2).

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Hammer, Yoav. « Multiculturalism and the Mass Media ». Law & ; Ethics of Human Rights 1, n^o 1 (1 janvier 2007) : 169–212. http://dx.doi.org/10.2202/1938-2545.1005.

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In light of the importance of culture for the autonomy, sense of identity, and self-respect of individuals, cultural minorities have a right that their cultures flourish. Since cultural minorities are frequently in a disadvantaged position in the cultural market-place, a commitment to equality implies that the state ought to take steps to assist these minorities in preserving their cultures. This Article examines the ways the mass media can assist cultural minorities in preserving their cultures. For instance, when the media present contents that relate to the cultures of minorities, individual members of the minority group are exposed to their culture; media designated for cultural groups facilitate dialogue between group members, thus enabling the cultural group to determine which parts of its culture to retain and which parts to change. With that said, contemporary media frequently provide insufficient cultural contents due to the influence of commercial operational logic. This Article examines why the motivation for profit leads to under-production of cultural materials for minorities and to insufficient inclusion of cultural minorities in the public discourse. It is argued that the inequality caused by the mediawhich provide minorities with too little of the cultural contents so pertinent to the realization of their right to culturemerits corrective intervention. The Article examines possible forms of State intervention with the media on behalf of cultural minorities, taking into consideration that such intervention is a sensitive issue, since it has ramifications concerning the scope of the freedom of the press. Accordingly, it is argued that the State ought to be permitted to create legislation which intervenes, mainly by means of subsidies and structural regulation, to improve the manner in which the media fulfill their roles in a multicultural democracy. In contrast, there should be sparse use of conditionality in the issue of licenses for media operators.

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Greenleaf, Graham. « Solving the Problems of Finding Law on the Web : World Law and DIAL ». International Journal of Legal Information 29, n^o 2 (2001) : 383–419. http://dx.doi.org/10.1017/s0731126500009483.

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Despite its recent development, the Web already contains an astonishing variety of legal materials from dozens of countries. Significant collections of legislation are already available on the Web from over 50 countries. The full text is available on the Web of all legislation from almost all the jurisdictions of the USA, Canada, Australasia, many Latin American countries and some European countries (such as Norway and Germany), and extensive collections from many other European counties (such as the United Kingdom, France, Spain, Portugal). Substantial collections of legislation are available from many developing countries, including India, Turkey, Kazakhstan, South Africa, Vietnam, Zambia, China, Mexico and Israel.

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Belling, D. V., et G. Kulyamina. « Pardon in german law ». Lex Russica, n^o 3 (5 avril 2019) : 116–23. http://dx.doi.org/10.17803/1729-5920.2019.148.3.116-123.

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In modern Germany, a secular state with a republican form of government, there is still the institution of pardon, known in the pre-Christian era. Under the current Constitution of Germany pardon is carried out by the President of Germany, the decision is not subject to judicial review. The relationship of mercy and justice has been controversial for centuries. Opinions differ in literature and court practice, up to the Federal Constitutional Court of Germany. A retrospective of the historical development of the practice of pardon, the analysis of the goals and consequences of this measure convincingly prove the need for the possibility of judicial review of clemency decisions enshrined in the legislation. This is the only effective way to prevent arbitrariness, abuse of power and violation of human rights. The modern legal state should not allow the negative experience of past dictatorships and monarchies.

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Stafford, N. « Germany drafts new law to make GPs subject to bribery legislation ». BMJ 346, apr08 1 (8 avril 2013) : f2194. http://dx.doi.org/10.1136/bmj.f2194.

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Shestak, Viktor A., et Artur M. Shiryaev. « Civil liability of architect under law of the Federal Republic of Germany ». Jurist 5 (13 mai 2021) : 43–48. http://dx.doi.org/10.18572/1812-3929-2021-5-43-48.

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The paper examines issues related to the civil liability of architects under law of the Federal Republic of Germany. Particular attention is paid to the study of the court practice in Germany, which consistently clarifies the norms of the current legislation. Various points of view of German scientists in relation to this issue are presented.

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Kötz, Hein. « Civil Code Revision in Germany : The Experience in the Field of Contract Law ». Israel Law Review 20, n^o 1 (1985) : 7–17. http://dx.doi.org/10.1017/s0021223700008578.

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In November 1964 the then Minister of Justice stated in the Knesset: The Members of Knesset surely know that shortly after assuming office I outlined a broad plan to liberate the Israeli law from the shackles of foreign laws and foreign languages. The plan relates first to the Ottoman legislation which is still in force, in particular the civil law compilation known as the Mejelle, and also to Mandatory legislation. The intention is to replace the various chapters of the Mejelle with original Israeli statutes and perhaps later, at a second stage, to unify these statutes with other special statutes in one complete and homogeneous tractate that will serve as an exhaustive civil code.

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Noorthoorn, E., P. Lepping, T. Steinert, E. Flammer, B. Massood et N. Mulder. « Symposium : Mental Health Law Differences and Coercive Measures Over Four Countries ». European Psychiatry 41, S1 (avril 2017) : S619. http://dx.doi.org/10.1016/j.eurpsy.2017.01.993.

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In 2008, the UNHCR issued a convention on the rights of persons with disability. Since then, many countries were visited by the High Commissioner for Human Rights. In a number of countries, for example Germany and the Netherlands, mental health legislation was considered unsatisfactory and either regional variations in procedures or new legislation was drafted. In Germany, the final decision after different admission procedures is always made by a judge. In the Netherlands, detention on mental health ground with involuntary admission is decided by a Governmental administrator working for the local Major. In England and Wales, it is decided by three medical/psychiatric professionals. Currently, the Netherlands is drafting a law following the main principles of the Anglo-Saxon law. In Germany, all federal states are currently adopting their mental health laws to fulfil requirements of the Constitutional Court, which decided that coercive treatment is only admissible under very strict conditions after a judge's decision. Studies show the Dutch legislation is associated with higher seclusion rates, in numbers, and duration. Moreover, recent German findings show in a recent period when involuntary medication was not admissible, inpatient violence and coercive measures increased significantly. In this symposium, we discuss the several laws and regulations of four countries (Wales, Ireland, Germany, Netherlands), now and in the near future. Each presentation of a certain countries’ regulations is followed by a description of standard figures of the country, first by an expert in the respective country's law, and consequently by an expert in nationwide or regional figures.Disclosure of interestThe authors have not supplied their declaration of competing interest.

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Beare, Tony, Pieter van Os, Andrea Silvestri, Frank P. G. Pötgens, Pierre-Henri Durand, Guillermo Canalejo Lasarte, Anne Robert et al. « The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment - Part 3 ». Intertax 44, Issue 3 (1 mars 2016) : 247–65. http://dx.doi.org/10.54648/taxi2016017.

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This three-part article discusses the compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment, especially in the light of the ECJ’s landmark National Grid decision. In part 1, which was published in Intertax volume 44, issue 1, the authors scrutinized whether a company transferring its tax residence or effecting an outbound cross-border conversion has access to Articles 49 and 54 TFEU under the laws of the Member State. It also addressed whether these laws restrict Article 49, and, if so, whether the restriction can be justified and is appropriate to ensure the attainment of its objective. Part 2, which was published in the previous Intertax issue, provided a general overview of the proportionality test in connection with exit tax legislation under Articles 49 and 54 TFEU, and subsequently discussed whether the exit tax legislation in France, Germany, Italy and the Netherlands is proportional. Finally, this part 3 reviews whether the exit tax legislation in Portugal, Spain and the United Kingdom is proportional, addresses which other transactions the ECJ’s exit tax principles apply to, and provides conclusions and recommendations.

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Beare, Tony, Pieter van Os, Andrea Silvestri, Frank P. G. Pötgens, Pierre-Henri Durand, Guillermo Canalejo Lasarte, Anne Robert et al. « The Compatibility of Exit Tax Legislation Applicable to Corporate Taxpayers in France, Germany, Italy, The Netherlands, Portugal, Spain and The United Kingdom with the EU Freedom of Establishment - Part 2 ». Intertax 44, Issue 2 (1 février 2016) : 163–79. http://dx.doi.org/10.54648/taxi2016011.

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This three-part article discusses the compatibility of exit tax legislation applicable to corporate taxpayers in France, Germany, Italy, the Netherlands, Portugal, Spain and the United Kingdom with the EU freedom of establishment, especially in the light of the ECJ’s landmark National Grid decision. In part 1, which was published in the previous Intertax issue, the authors scrutinized whether a company transferring its tax residence or effecting an outbound cross-border conversion has access to Articles 49 and 54 TFEU under the laws of the Member State. It also addressed whether these laws restrict Article 49, and, if so, whether the restriction can be justified and is appropriate to ensure the attainment of its objective. Part 2 provides a general overview of the proportionality test in connection with exit tax legislation under Articles 49 and 54 TFEU, and subsequently discusses whether the exit tax legislation in France, Germany, Italy and the Netherlands is proportional. Part 3 of this article, to be published in the next Intertax issue, reviews whether the exit tax legislation in Portugal, Spain and the United Kingdom is proportional, addresses which other transactions the ECJ’s exit tax principles apply to, and provides conclusions and recommendations.

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Чиркин, Кирилл, et Kirill Chirkin. « Criminal Responsibility of Fraud under the Legislation of Russia and Germany ». Advances in Law Studies 4, n^o 3 (27 octobre 2016) : 0. http://dx.doi.org/10.12737/19866.

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This article presents a comparative analysis of anti-fraud legislation and criminal law doctrine of Russia and Germany. The general characteristic of fraud and key positions of criminal law doctrine is given. The author has identified general elements and the main differences of fraud in both countries. In author opinion German experience can be used in future reforms of the Russian Criminal Code.

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Thio, Li-ann. « Rule of Law, Religious Liberty, and Harmony ». Journal of Law, Religion and State 5, n^o 3 (22 novembre 2017) : 254–91. http://dx.doi.org/10.1163/22124810-00503004.

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This article examines the state of regulation of religion within Singapore, which is the world’s most religiously diverse country. It considers how fundamental principles of the rule of law, religious liberty and legal pluralism operate within the constitutional order predicated on communitarianism and accommodative secularism. While the rule of law seeks to vindicate a range of values which requires sameness and satisfies claims for inclusion, limits to it through exemptions and accommodative measures that multiculturalism and pluralism may prescribe can protect differences and satisfy claims to be left alone, outside the sphere of state govenance. Drawing from Singapore case law, legislation and executive policy, it interrogates the question of whether a policy of multicultural and legal pluralism protective of religious freedom can be reconciled with the rule of law, which in this context is closely associated with the quasi constitutional objective of preserving racial and religious harmony.

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Zielke, Rainer. « Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries : Germany, Switzerland and Austria Compared ». Intertax 42, Issue 8/9 (1 août 2014) : 558–76. http://dx.doi.org/10.54648/taxi2014051.

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The mayor German language countries, Germany, Switzerland, and Austria exhibit continuously economic growth and stability. Germany is the engine of the European Community and it might be interested to organize a group of affiliated companies in a way where all speak German. In this article anti-avoidance legislation will be reviewed with reference to the tax differential to the thirty-four Organisation for Economic Cooperation and Development (OECD) Member Countries. The pivotal question is, therefore, to what extent can internal tax planning with German language countries be optimized by inclusion of anti-avoidance legislation. This article outlines the primary corporate objective and key concepts of international tax planning with regard to anti-avoidance legislation and discusses the corporate income tax burden in the thirty-four OECD Member Countries analysing the tax differential as incentive in relation to transfer pricing, the reduction in ETR as the primary corporate objective and key concepts and the he importance of current and reliable information. After that anti-avoidance legislation in these mayor German language countries is presented and strategies of international tax planning with relation to these countries are developed. Afterwards this is evaluated from the OECD's perspective of Base Erosion and Profit Shifting (BEPS). Finally the concluding remarks are presented.

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Shestak, V. A. « Features of Modern Legal Regulation of Multiculturalism in Germany : a View from Russia ». Concept : philosophy, religion, culture, n^o 3 (17 novembre 2019) : 158–66. http://dx.doi.org/10.24833/2541-8831-2019-3-11-158-166.

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The author considers the peculiarities of the legal regulation of German multiculturalism. This problem seems to be particularly relevant due to the high rates of globalization that have recently affected the Federal Republic of Germany. This is due to the rapid islamization of the state and the immigration to Germany of various ethnic and religious groups, as well as the attempts of the latter to “protect themselves” from German society and live by their own rules, sometimes disregarding the laws of the host country. Interest in the topic being studied is also largely due to the desire of the state to overcome the Nazi past, the unresolved problems of the existence of ultra-right forces (parties and other organizations) aspiring to the local parliaments (landtags). Members of nationalist groups commit crimes, including on ethnic, national and religious grounds. The paper analyzes the theoretical approaches to the legal regulation of such a complex social phenomenon as multiculturalism. An attempt was made to consider the issues of legal consolidation of this phenomenon from diametrically opposite points of view. The individual causes of the collapse and failure of this policy and ideology in a number of modern European states are investigated. The research topic is revealed by the author from the position of not only doctrinal research, but also from the point of view of the settlement of the issue in international, constitutional and criminal law. The proposals were formulated on the need for a qualitative, global and targeted change in the legal regulation of multiculturalism in Germany, possible prospects for its further development, including for the purpose of criminal prosecution of perpetrators violating the rights, freedoms and legal interests of representatives of different ethnic and national groups and minorities.

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Санисалова, Наталья, Natalya Sanisalova, Екатерина Салдаева et Ekaterina Saldaeva. « Problems of development of legislation and judicial practice in the field of corporate relations in Russia and Germany : a comparative legal aspect ». Comparative Research In Law and Politics 1, n^o 2 (1 novembre 2013) : 81–86. http://dx.doi.org/10.12737/1929.

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The article deals with the concept of corporate entities in the legislation of Russia and Germany have shown trends “Europeanization” of Private Law at the present stage, the trend of development of Russian corporate law. The analysis of the most significant changes in civil and corporate law in Russia and Germany. The article follows the idea of the necessity of building development concept, reception and coordination of legislation. Evaluates the implementation of the legislative innovations of similar legal systems, in particular, the German legal system. This study was carried out on the basis of comparative legal analysis to determine the most appropriate legal path of development and improvement of the legal system of the countries studied. In this article are analyzed only some aspects of civil law and jurisprudence Russia and Germany, which appear to be most interesting. We also find edostatki in the legal regulation in the resolution of corporate disputes.

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Pekárek, Hendrik. « Circumcision Indecision in Germany ». Journal of Law, Religion and State 4, n^o 1 (12 décembre 2015) : 1–48. http://dx.doi.org/10.1163/22124810-00401001.

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Male ritual circumcision is one of the most frequently conducted surgical procedures in the world, and constitutes an important aspect of the Jewish and Muslim religions. When in May 2012 a German court in Cologne allegedly “banned” the procedure, legal uncertainty in Germany set in and emotions worldwide ran high against the decision. In December 2012, the German parliament enacted a law explicitly granting parents the right to have their sons circumcised. This article revisits the complex and unique criminological, legal-dogmatic, and constitutional debates and processes that shaped both the earlier court decision and the later legislation. It presents the facts of the case, explains the arguments for and against the legality of the procedure that were raised in the legal debate that preceded and accompanied the court ruling, and analyzes the new law that now regulates the matter.

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Lapina, Yuliya, Alexander Kostyuk, Udo Braendle et Yaroslav Mozghovyi. « Shareholders rights and remedies (comparative law perspective) ». Corporate Board role duties and composition 12, n^o 3 (2016) : 6–13. http://dx.doi.org/10.22495/cbv12i3art1.

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The main aim is to discuss shareholder rights protection in Ukraine and Germany, which have the same Civil law legal system. Our contribution outlines, systemizes and accesses approaches how critical and weak issues in the area of shareholder protection are resolved in both countries using the mechanisms of corporate governance. Using Germany as a benchmark, the paper identifies that the most important and efficient mechanisms of shareholders rights protection, which can be implemented in Ukrainian companies are the following: principle of equal treatment and duty of loyalty which should be fixed in the legislation; enhancing the role of the National Securities and Stock Market Commission; introduction of the derivative suit system.

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Hudaybergenov, Behzod. « THE DEVELOPMENT OF INSOLVENCY (BANKRUPTCY) LAW AND FORMATION OF BASIC PRINCIPLES IN THE WEST ». Jurisprudence 1, n^o 4 (14 décembre 2021) : 50–65. http://dx.doi.org/10.51788/tsul.jurisprudence.1.4./badw6498.

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This article analyzes the emergence and development of norms aimed at the legal regulation of insolvency in Ancient Rome, Italy, France, Germany and England in the Middle Ages. Roman law also explains the procedure for fulfilling the claims of the debtor’s creditors, the retention of which is focused on the debtor’s personality and property, the privileges granted to the debtor, and in which cases the debtor is released from liability. In addition, in the Middle Ages, the impossibility of paying for trade in Italy, France, Germany and England was studied – the formation of a bankrupt, the creation of a regulatory framework, features that differ from each other in the legislation of states and their similar aspects. An attempt was made to reveal the content of various tools used in the process in these states, it was analyzed which rules are still widely used today, and how these norms have entered into the legislation of Uzbekistan, and how they are now called and applied. It is on the basis of the legislation adopted in these states that various directions and trends in the law of insolvency are established. It also covered the issues of restoring the existing in history and lost its force, but socially useful, by changing the rules and norms in the current legislation.

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Abrosimova, Ekaterina A., et Ellina V. Vlasenko. « Inheritance of social media accounts in Germany and Sweden ». Vestnik of Saint Petersburg University. Law 13, n^o 2 (2022) : 452–68. http://dx.doi.org/10.21638/spbu14.2022.210.

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The question how the legal framework may cover Internet relations is not new and has been discussed at least since the end of the 20th century. But over the past decade and a half, the electronic environment has been developing, while classification and regulation of new institutions raise some complexities. One of them is social media accounts. Their legal status as objects of rights is unclear since such accounts are a set of rights and relationships laying at the intersection of different institutions and law branches such as contractual relationships, copyright for posts and photos, personal correspondence, and privacy. At the same time, commercialization of social media accounts is gaining momentum, which turns them into an “electronic enterprise”. The purpose of this research is to identify order of inheritance of accounts in Sweden and Germany. These legal systems are close to the Russian one, the results obtained may be used to improve Russian legislation. Moreover, the authors know the relevant foreign languages, which allows them to analyze the legislation in detail. The object of analysis is the relationships that arise in connection with the need to determine the legal fate of a user’s account after his death. The scope of inheritance relations is chosen because this issue has become increasingly common in law enforcement practice. Besides, the Federal Supreme court of Germany recently issued a controversial decision which might affect German law, other European legal systems, or the relevant elements of the content of user agreements. The authors use the comparative method, methods of analysis, synthesis, deduction, and induction. The authors’ conclusion is the issue is unsettled. The solution proposed by the German Federal Supreme court is imperfect. In the article there are also some comments on improving Russian regulation, taking into account the experience of the legal systems studied.

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Gut, Paweł. « Ustawowe podstawy działania archiwów niemieckich. Federalne i krajowe ustawy archiwalne ». Archeion, n^o 121 (2020) : 182–214. http://dx.doi.org/10.4467/26581264arc.20.007.12964.

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Statutory grounds for the activity of German archives. Federal and national laws on archives Laws on archives lay down the purposes and tasks of archives. Modern archival legislation began to develop as early as at the time of the French Revolution. According to Elanie Goh, the development of archives and the enactment of archival law was either revolutionary or evolutionary. The federal political system of Germany is also reflected in its law on archives, in the organisation of archives, in record management and in its archival fonds. This results, for example, from the variety of archive traditions and from the past political systems in Germany, which is why the country archival legislation relies on both enactment trends. Up until the 1980s, the issue of archival fonds and archives in the Federal Republic of Germany, a democratic state, was not regulated by laws on archives (Archivgesetze) but by other regulations instead, usually administrative orders. This changed due to personal data protection and confidentiality legislation. The first domestic law on archives was adopted by Baden-Württemberg in 1987, and the federal act (Bundesarchivgesetz) was signed in January 1988. By 1997, all the states received archival legislation, which was either amended or re-enacted over the next two decades. A new federal law on archives was announced in 2017. German laws on archives are concise documents that address the main aspects of archival fonds, record management (also for electronic records) and archive organisation. Being so laconic, the legislation does not require vast modifications during the creation of other laws that influence archives (for example, personal data protection laws).

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Gut, Paweł. « Ustawowe podstawy działania archiwów niemieckich. Federalne i krajowe ustawy archiwalne ». Archeion, n^o 121 (2020) : 182–214. http://dx.doi.org/10.4467/26581264arc.20.007.12964.

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Statutory grounds for the activity of German archives. Federal and national laws on archives Laws on archives lay down the purposes and tasks of archives. Modern archival legislation began to develop as early as at the time of the French Revolution. According to Elanie Goh, the development of archives and the enactment of archival law was either revolutionary or evolutionary. The federal political system of Germany is also reflected in its law on archives, in the organisation of archives, in record management and in its archival fonds. This results, for example, from the variety of archive traditions and from the past political systems in Germany, which is why the country archival legislation relies on both enactment trends. Up until the 1980s, the issue of archival fonds and archives in the Federal Republic of Germany, a democratic state, was not regulated by laws on archives (Archivgesetze) but by other regulations instead, usually administrative orders. This changed due to personal data protection and confidentiality legislation. The first domestic law on archives was adopted by Baden-Württemberg in 1987, and the federal act (Bundesarchivgesetz) was signed in January 1988. By 1997, all the states received archival legislation, which was either amended or re-enacted over the next two decades. A new federal law on archives was announced in 2017. German laws on archives are concise documents that address the main aspects of archival fonds, record management (also for electronic records) and archive organisation. Being so laconic, the legislation does not require vast modifications during the creation of other laws that influence archives (for example, personal data protection laws).

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Klein, Benjamin, et Uwe Müller. « The New Legislative Competence of "Divergent State Legislation" and the Enactment of a Federal Environmental Code in Germany ». Journal for European Environmental & ; Planning Law 4, n^o 3 (2007) : 181–94. http://dx.doi.org/10.1163/187601007x00190.

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AbstractIn the course of the comprehensive reform of the federal system (Föderalismusreform) which entered into force on 1 September 2oo61, the Federation (Bund) has been granted additional legislative competencies with regard to environmental issues. At the same time, however, the newly established legislative competence of "divergent state legislation" (Abweichungsgesetzgebung) allows the Federal States (Leinder) to enact laws deviating from federal legislation in certain areas. On the one hand, the strengthening of legislative competencies of the Federation with regard to environmental issues enables the enactment of a Federal Environmental Code, which has been under discussion for many years. On the other hand, deviating provisions of the Federal States could undermine the integrative effects of such a code. However, the vast majority of national environmental regulations are mandatory implementation of European law. Thus, the question arises whether the new legislative competence of "divergent state legislation" will even become relevant in practice and whether it will actually impede an integrative Federal Environmental Code, or if the duty to observe European law will serve as a corrective influence and prevent the Federal States from undermining a Federal Environmental Code by precluding them from making extensive use of their powers to enact divergent legislation.

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Vesper-Gräske, Marlen. « Business and Human Rights – Recent Trends in Germany ». European Criminal Law Review 11, n^o 1 (2021) : 63–72. http://dx.doi.org/10.5771/2193-5505-2021-1-63.

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There is an undeniable, growing trend in the current Corporate Social Responsibility (CSR) discussions: the responsibility of corporations to abide by and to protect human rights. This discussion includes potential criminal liability for corporations as well as their management for human rights violations. This article will survey the legal status quo of corporate responsibility in the context of human rights protection in Germany. It will then outline two drafts of legislation: a first draft leaked to the press in February 2019 that did not result in further legislative action, and a second draft recently leaked to the public that included key points for such a legislation to become the new German Human Rights Supply Chain Due Diligence Law.

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Lutska, Galyna, Oleksandra Karmaza, Daria Koucherets, Vitalii Makhinchuk et Sergii Koroied. « The analysis of the implementation of inheritance law in selected EU countries ». Revista Amazonia Investiga 11, n^o 49 (11 février 2022) : 149–55. http://dx.doi.org/10.34069/ai/2022.49.01.16.

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The purpose of the article is to analyze the peculiarities of the inheritance procedure of individual European countries. The subject of the study is the implementation of inheritance law in Spain, Germany and Austria. The research methodology includes the use of general scientific and special methods of scientific cognition: dialectical, historical and legal, formal and logical, method of hermeneutics, generalization, comparison, etc. Research results. The procedures for implementation of the right to inheritance in Spain, Germany and Austria are considered. The forms and features of making wills in these countries are studied. The cases of acceptance and rejection of inheritance are analyzed. The right of minors to make a will is covered.. The practical implication lies in the possibility of applying international norms in the legislation of Ukraine. Value / originality. The Authors’ proposals on the implementation of European experience in the inheritance legislation of Ukraine are given.

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Rott, Peter. « Harmonising Different Rights of Withdrawal : Can German Law Serve as an Example for EC Consumer Law ? » German Law Journal 7, n^o 12 (1 décembre 2006) : 1109–36. http://dx.doi.org/10.1017/s2071832200005332.

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Harmonisation of the different rights of withdrawal, enshrined in legislation on doorstep selling, distance selling, timesharing, and in the near future consumer credit, is amongst the top issues of the EC agenda on European private law. Germany, following its tradition of a well-organised system of private law rules, has tried for some time to establish a harmonised system at the national level. At the same time, Germany appears to have created one of the most detailed set of rules on the right of withdrawal in Europe, in particular with a view to the consequences of the withdrawal from a contract, and it has tried to find the right balance between the interests of consumers and traders, a challenge that will also come up at EC level.

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Benseler, Justus. « Forfeiture Legislation in Germany : Legal Basis and Prosecution Practice ». European Journal of Crime, Criminal Law and Criminal Justice 5, n^o 3 (1997) : 203–9. http://dx.doi.org/10.1163/157181797x00310.

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Lipchanskaya, Maria A., et Sergej A. Privalov. « Social media in the context of Russian and German Constitutional Law ». Izvestiya of Saratov University. New Series. Series Economics. Management. Law 21, n^o 1 (24 février 2021) : 73–82. http://dx.doi.org/10.18500/1994-2540-2021-21-1-73-82.

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Introduction. The role of social media is objectively increasing in modern digital information space. They are much involved in shaping public opinion while democracy and civil society are being built and developed. Social media also contribute to the freedom of speech guaranteed by the Constitution. In the context of globalization, the development of state legal regulation often turns to the implementation of the rules which have already been tested in other countries. The fast development of relations in the field of social media and piecemeal legal regulation of this field in Russia make the foreign experience highly demanded. Theoretical analysis. Social media is one of the key actors in shaping public opinion. However, the current legislation of the Russian Federation very superficially regulates the legal status of this media institution. In turn, the Federal Republic of Germany has more experience in the legal regulation of social media. Based on a certain proximity of the state and legal mechanisms of Russia and Germany, as well as the high level of development of democratic institutions of the latter, the authors analyzed the status of social media in the constitutional and legal space of these countries in order to study the possibility of adapting the German experience to improve Russian legislation. Empirical analysis. The high degree of influence of social media on public opinion is due to a number of specific characteristics of their creation and functioning: the spontaneous nature of content creation, the high speed of information dissemination, the minimum level of external influence, the easily perceived nature of information. Taken together, these characteristics of the institution significantly complicate the implementation of legal regulation in relation to them, effective and efficient in practice, which also determines the conduct of the study. Results. We have studied common and individual features of the legal regulation of social media in the Russian Federation and the Federal Republic of Germany. Based on our conclusions, we are coming up with several proposals for the improvement of the Russian legislation on social media. Russia has significant weaknesses and conflicts of laws in the sphere of media production and information dissemination. Russian legislation in no way covers the social media not registered as mass media in the manner prescribed by law. In our opinion, the German legislation on social media also has certain deficiencies. However, some rules may be adapted to Russian legislation. Based on our research, we propose to draft a federal law on social media, which would partially reflect German experience.

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Brinkmann, Gisbert. « Opinion of Germany on the Single Permit Proposal ». European Journal of Migration and Law 14, n^o 4 (2012) : 351–66. http://dx.doi.org/10.1163/15718166-12342013.

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Abstract The development of EU measures regarding access to employment and Germany’s general attitude to these measures (reluctance) are described briefly. This article mainly concerns Germany’s objections (and the objections of other Member States) to the proposal by the Commission of the Single Permit Directive, which was changed several times during the negotiations. Germany (together with other Member States) managed to downgrade the Directive, in particular with regard to the equality rights of TCNs. The conclusion describes that there are only a few rules that are mandatory, much is left to national legislation. The conclusion mentions further that there is a gap between the rights of EU citizens and TCNs; it refers briefly to the future transposition of the Directive which will mean amending national law.

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Merkx, Madeleine. « VAT on Private Use of Company Cars in Cross-Border Situations : Double or Non-taxation ? » EC Tax Review 24, Issue 2 (1 avril 2015) : 96–104. http://dx.doi.org/10.54648/ecta2015010.

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Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Nontaxation if the employer is a German entrepreneur and the employee lives in the Netherlands. In this article the author seeks the answer to the question which country applies the correct approach. Her conclusion is that the legislation in both countries needs adjustment.

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Fleckenstein, Timo. « Restructuring welfare for the unemployed : the Hartz legislation in Germany ». Journal of European Social Policy 18, n^o 2 (mai 2008) : 177–88. http://dx.doi.org/10.1177/0958928707087593.

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Zielke, Rainer. « Anti-avoidance Legislation of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden in the Thirty-Four OECD Member Countries : Germany, France, United Kingdom, and Italy Comp ». EC Tax Review 23, Issue 2 (1 mars 2014) : 102–15. http://dx.doi.org/10.54648/ecta2014011.

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Despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have - in this order - the highest gross domestic product in the European Community in 2012. In this article anti-avoidance legislation of - according to the gross domestic product - the four most important EC countries will be reviewed with reference to the tax differential to the thirty-four OECD Member Countries. The pivotal question is, therefore, to what extend can internal tax planning with mayor European countries be optimized by inclusion of anti-avoidance legislation. This article outlines the objectives and concepts of international tax planning with regard to anti-avoidance legislation and provides an overview of the concepts, laws and rules of anti-avoidance legislation in mayor EC Member Countries. After that the advantages and strategies of international tax planning with regard to anti-avoidance legislation in mayor EC Member Countries are deducted where an overview on anti-avoidance legislation of mayor EC Member Countries is provided - also with regard to new tax legislation - and locations for subsidiaries and for parent companies are reviewed. Finally, the concluding remarks are presented. Transfer pricing will not be reviewed here.

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SEREBRENNIKOVA, ANNA, et ANDREY KUZNETSOV. « THE CONCEPTUAL MEANING OF THE CONCEPT OF "CRIMINAL MISCONDUCT" IN THE CRIMINAL LAW OF RUSSIA AND GERMANY : A COMPARATIVE ANALYSIS ». Gaps in Russian Legislation 15, n^o 2 (28 mars 2022) : 128–33. http://dx.doi.org/10.33693/2072-3164-2022-15-2-128-133.

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The purpose of the study. The proposed article presents an analysis of the conceptual meaning of the category of criminal misconduct in Russia and Germany in order to demonstrate the "foreignness" of the offense for the Russian criminal legislation. The article points out the fundamental differences between its proposed designs by the Supreme Court of the Russian Federation and the design of a misdemeanor in the Criminal Code of Germany. Conclusions. The authors conducted a sociological survey of 62 respondents on the expediency of introducing the category in question into Russian criminal law, the result of which is a statement of awareness by persons both with and without higher legal education of its "foreignness" for Russian criminal law. The article shows that a criminal offense contradicts the material concept of a crime in the Criminal Code of the Russian Federation and other criminal law institutions and norms of Russian criminal law based on the category of public danger of crime and personality. The authors also conclude that the category of misconduct is insignificant for both the legislator and the law enforcement officer in Germany. While the consolidation of a criminal offense in the Russian criminal legislation will entail serious and at the same time scientifically unjustified changes in it.

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Schaller, Christian. « Strategic Surveillance and Extraterritorial Basic Rights Protection : German Intelligence Law After Snowden ». German Law Journal 19, n^o 4 (1 juillet 2018) : 941–80. http://dx.doi.org/10.1017/s2071832200022926.

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This Article examines the statutory and constitutional legal framework governing the bulk collection of communication data by the German Federal Intelligence Service (Bundesnachrichtendienst, BND). German intelligence law distinguishes between certain categories of communications depending on the nationality and location of the participants. The provisions on the surveillance of foreigners abroad are far more permissive than those applying to the monitoring of communications that involve German nationals or foreigners in Germany. This differentiation is the consequence of a narrow interpretation by the German legislator of the personal and territorial scope of the right to privacy enshrined in Article 10 of the Basic Law. While there is no doubt that German nationals enjoy protection under Article 10 wherever their privacy is affected by the actions of the German State, current intelligence legislation is based on the understanding that foreigners are entitled to such protection only while staying in Germany. It will be argued that such discrimination is difficult to reconcile with German constitutional law because Article 10 protects every natural person without regard to nationality and because the Article's applicability is not limited to the territory of the Federal Republic of Germany. This means that the BND is bound by Article 10 irrespective of whether its surveillance activities affect German nationals, foreigners in Germany, or foreigners abroad. Arguably, the level of protection in transnational constellations may be subject to certain modifications. But if basic rights protection is taken seriously, the existing fragmented legislation should be replaced by a uniform statutory regime for strategic surveillance of international communications that meets the minimum standards of Article 10 without bearing reference to a person's nationality or location.

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Heinemann, Torsten, Ursula Naue et Anna-Maria Tapaninen. « Verifying the Family ? A Comparison of DNA Analysis for Family Reunification in Three European Countries (Austria, Finland and Germany) ». European Journal of Migration and Law 15, n^o 2 (2013) : 183–202. http://dx.doi.org/10.1163/15718166-12342030.

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Abstract This article explores and compares the legal frameworks and regulatory practices of the use of DNA analysis for family reunification in Austria, Finland, and Germany. Based on a document analysis, we first provide an overview of the international legislation for family reunification and analyse the situation in the European Union. We show that the three countries have significantly different legislative practices in place to regulate parental testing in immigration contexts and to verify family relations. We outline the key societal and political implications that are associated with these country specific forms of legislation and regulatory practices and highlight the ambivalent role of DNA analysis in family reunification.

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Castin, Louise. « The Effects of Post-Brexit Insolvencies in Belgium, Germany and the Netherlands ». European Review of Private Law 30, Issue 1 (1 mars 2022) : 103–54. http://dx.doi.org/10.54648/erpl2022005.

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The one principle that is central to EU legislation on private international law, is that of mutual trust. States leaving the Union also leave that realm of mutual trust. That was the fate of the United Kingdom, as it officially left the union on 31 January 2020. UK Cross-border insolvency procedures started after the ending of the transition period on 31 December 2020 do not benefit from that principle anymore. The effect of these procedures in the different EU Member States is regulated by their own residual national framework. This article seeks to compare the recognition and execution frameworks of Belgium, Germany and the Netherlands. The question is raised whether further harmonization is needed.

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Vlahna, Kastriote, et Hajredin Kuçi. « The Creation of the Right of Real Servitude : Derivative and Original Method Based on the Kosovo and Some European Countries ». Hasanuddin Law Review 8, n^o 2 (30 juillet 2022) : 111. http://dx.doi.org/10.20956/halrev.v8i2.3614.

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Legal provisions define the right of servitude as a real right both in local legislation and in the legislation of European countries. Based on the local legislation, some shortcomings are encountered when it comes to the right of servitude, particularly the right of servitude in kind. An issue that will have to be addressed and compared with the legislation of other countries is the crime of the right of real servitude, based on the ways of creating this right. Based on the local legislation, it is emphasized that the right of real servitude can be created based on a legal title, the decision of a state body and based on the law. At the same time, no more detailed division is made to show which legal title belongs in which way, that of derivatives or original. In comparison, legislation of European countries such as Germany, Austria and France, as well as regional countries, it is emphasized that there are two ways for the crime of the right of real servitude. After the ways are mentioned, the separation of legal titles is done; such a thing should be defined in the legislation of Kosovo. Nevertheless, based on the provisions of the legislation in force, we note that where the legal titles for the creation of the right of real servitude are mentioned, there it is known that there are two ways of creating the right of real servitude that the derivative way and the original way of obtaining the right of real servitude, only that it would be more correct if they specified which legal title is considered a derivative title, which in our case is the contract and testament, and which would be considered an original title, which could be the decision of the state body such as that of the court or any administrative body.

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Vogelsang, Ingo. « Deregulation and Privatization in Germany ». Journal of Public Policy 8, n^o 2 (avril 1988) : 195–212. http://dx.doi.org/10.1017/s0143814x0000698x.

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ABSTRACTPublic enterprises in the Federal Republic of Germany are about average for all nonsocialist countries and markets are more heavily regulated than in the United States. Compared to American deregulation and British privatization, there have been few developments in the Federal Republic. Why? In the last ten years new schools of thought have provided a stronger normative foundation for and a stronger positive explanation against deregulation and privatization in Germany in the near future. The German political debate on deregulation and privatization is characterized by three institutional peculiarities. Major steps to deregulate or privatize economic sectors require legislation, which is influenced by political parties. Trade unions exert a strong influence on the major parties and are opposed to privatization and deregulation. The European Community forces some deregulation upon the Federal Republic in order to liberalize service sectors.

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