Ioan Opriș, Patrimoniul cultural național între lege și fărădelege, București, Editura Stefadina, 2018, 149 p.
Ioan Opriș, Patrimoniul cultural național între lege și fărădelege, București, Editura Stefadina, 2018, 149 p. by Claudiu Purdea
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Ioan Opriș, Patrimoniul cultural național între lege și fărădelege, București, Editura Stefadina, 2018, 149 p. by Claudiu Purdea
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The intracommunity supplies of goods are a part of the daily activity of big corporations, as they are exempted from VAT based on Article 138 VAT Directive and Article 294 of the Tax Code. However, the proof of the supply for the exemption to become applicable is a difficult process in practice, lacking predictability. For these reasons I proceeded to a study that presents the problems arising in practice, comparative law approaches, but also the legislative norms that will enter into force soon, in order to simplify the process.
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The current economic context, strongly affected by digitalization, multinational enterprises (MNEs) aggressive tax planning and unilateral regulatory initiatives developed by the states, welcomes the multilateral action to reinforce the fight against tax avoidance. While EU members are long and intensively debating on the proposal for common corporate consolidated tax base [CC(C)TB Directive], the Organization for Economic Cooperation and Development (OECD) has elaborated an “Unified Approach”, which seems to have a more precise timeline. It clearly shows that the nexus based on the physical presence is not sufficient in the current global economy and that there is not a mandatory need to differentiate an economic area (e.g. the digital economy) from the other industry when trying to legitimate the fiscal treatment. The OECD proposal intends to design a regime based on new allocation rules for corporate income that would permit the appropriate level of taxation for business activities in market jurisdictions. It is not a completely new approach on the topic, keeping the current rules based on the arm’s length principle, at least for the cases where they are working as intended. In order to make the taxation regulatory framework as simple as possible, it is salutary that the new nexus would include some previsions for physical presence and some previsions responding to the situations when such presence may not be identified. The novelty of the proposal is the formula-based approaches in new defined nexus situations, in response to the increasing tensions between different tax jurisdictions. Still, there are some limits of the proposal, which the paper brings out and proposes some ways to properly address them.
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Although it has been more or less present since the beginning of European construction, the theme of "unelected bureaucrats" has seen a spectacular comeback in public attention, starting with the much-discussed UK campaign in favor of withdrawing from the European Union. And even if, over time, the choices of the electorate and the decision-makers in the Kingdom have undergone certain changes, the topic of non-elected bureaucrats continues to be present, contaminating the public debate in other EU member states. In this context, but especially given the fact that we have identified elements of this discourse even in our country, we ask the distinguished reader to allow us to state a few brief considerations regarding how "elected" the members of the institutions of the Union are (or are not).
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Headlines from around the region: Polish judges; Bulgaria, Russia, and Skripal’s poisoning; a Russian culture minister who hates culture; a monument to Leningrad heroes; and Turkmenistan’s population.
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This article focuses on the issue of applicability of virtue theory to legal theory in civil-law (statutory) jurisdictions and suggests research areas and problems in that respect. The author starts with an assumption that the notion of “virtue” and virtue ethics should be used for the purposes of legal theory starting from references to judicial ethics and normative theory of judicial decision-making. This approach looks especially promising for the purpose of systematizing the chaotic moral language that is being currently used in Poland in reference to judges, their skills, and qualities of their character, which in turn may lead to formulating an explanatory and normative theory of the judicial role that better addresses the observable deficiencies of legal deontology. The author suggests research that could proceed from interpretatively uncovering what are believed to be specific judicial virtues and vices, considering different aspects of the wider Polish and European legal culture of civil law countries (included but not limited to legal and ethical standards, public discourse, legal and other literature, historical and fictional examples, and role models). With respect to judicial ethics, existing virtue theories, including non-eudaimonistic ones, may be examined for the purpose of identifying the model of virtue best suited to the particular nature of the judicial profession. The aretaic (rather than deontological or consequentialist) perspective may enable legal scholarship to take a new path in the debate on the status and qualities of the judiciary, including the problems relating to judicial independence and the selection of candidates for judicial offices.
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The author aims to explicate the term ‘apolitical Police’ and to expand on the postulate that the Police as a state agency should remain apolitical. He analyses the matter in various perspectives, including the informal support given to a political party, personal politics in appointments to positions of power, re-organisations leading to a shift in the balance of power between political parties, pretend activities aimed at achieving publicity goals, discretionary interpretation of targets achieved, etc. The process of making the Police political is however not affected through unlawful acts, but rather by means of generating connections and interrelationships which result from faulty legal provisions. The situation may be improved by perfecting the mechanisms of democracy and by applying high moral standards in politics.
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Being influenced by the legal systems of the continental law as well as common-law, the creation of the Statute of the International Criminal Tribunal for the former Yugoslavia, faced some problems the moment the Tribunal had to interpret the mens rea of the crimes over which it retained jurisdiction.As such, it was necessary for the court to lead an ample analysis of the elements of the crimes within the Statute from point of view of the required general mental element as well as from the specific intent, in order for a conviction to be entered. Knowing that a criminal trial has to be both effective and equitable, with respect of the accused’s rights to a fair trial, the judges tried to conclude the criminal proceedings as fast as possible with respect of human rights and inherent fundamental rights during a criminal trial. The following article will make a short analysis of the International Criminal Tribunal for the former Yugoslavia’s case-law, by underlining the by the judges reached solutions and results as well as the, in the doctrine and jurisprudence expressed different opinions.
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Liability of public bodies is an important question in activities of a democratic state. Similar as in other law disciplines, legal liability takes place also in the domain of legal-financial regulations. It is possible to distinguish broad spectrum of liability, e.g. liability of bodies to other bodies, liability of bodies to organisational units, and liability of both bodies and units to natural persons.Liability problems concern all branches of financial law, but especially budget, tax and banking law. They are related to activity of for example banks or tax offices and the duties of their employees. One important kind of liability is related to banking and fiscal secrets. A particular kind of liability is the responsibility for a violation of public finance discipline, including budgetary discipline. In the range of this liability there exist interesting doctrinal concepts, e.g. liability of organisational units, or persons being the members of bodies or decision making bodies. There also exists a wide range of liability premises, a separate system of punishment and separate procedural principles. Thus all of these issues should be thoroughly studied.
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The international recognition of civil status is still more a dream than reality. The contemporary family law has been developing in divergent directions. Some states have preserved a traditional model of family, based on heterosexual marriage whereas others adopted a more liberal path introducing new types of formal unions and accepting same sex parenting. Under these circumstances it is not infrequent that civil status shaped in one jurisdiction will not be recognized abroad. This leads to the proliferation of limping legal relationships. The article presents the position of Polish law with respect to the recognition of civil status in transborder cases. It is submitted that, as a rule, civil status shaped by events taking place abroad can be invoked in Poland. What is more, there are ways to record these events in the Polish civil status register. Still, there are certain safe guards (most notably the ordre public clause), which may lead to the denial of recognition of certain foreign institutions. Invoking the case law of international tribunals, the author argues that it is important to take a flexible approach. Some elements of recognition are possible and desirable even if a given construction (e.g. homosexual marriage) is not accepted as such.
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After the access to the European Union the subject of Polish agriculture has become one of the important points of financial politics. Harmonisation of normative regulations with European Union ones as well as with other law disciplines, especially in respect to various taxes, plays the crucial role in relation to farm liability for public levy and particularly for taxes. The notions of a farm, agriculture tax liability and the influence of its construction on other taxes are of basic importance. The controversial regulations refer not only to agriculture tax but also to other taxes concerning farms, such as property tax, VAT, income tax, civil law action tax, inheritance and donation tax. Reviewing tax liability concerning farms one can notice a tendency to treat farms in a privileged way. Unfortunately there is lack of harmonisation and sufficient precision in regulations included in various taxes. Many normative regulations should be modified or at least correlated or precisely specified.
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Current political, economic and cultural changes in area of security have to be followed by changes in education and training. Law and legislation are these which are not separable of college study pro- grams. The goal is to improve a legał consciece of managers who will work in the Armed Forces of the Slovák Republic in years to come.
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Objective assessment of the effectiveness of implementation the Surgical Safety Checklist as a tool to improve the safety of care in area operating block. The study analyzed the opinions of medical personnel of operational teams, with particular focus on the SSC coordinators, on the practical use of a tool to support safety activities, promote effective communication and cooperation in treatment teams. The questionnaire wasa research tool. The function of coordinators in the examined hospitals is performed by anaesthesiologists. Such a choice is not accepted by anaesthesiologists who indicate other occupations as appropriate to perform the function. Operational teams show great ignorance regarding the correct course of activities affecting the basic elements of safety, including the confirmation of the patient's identity or the surgical site. SSC is perceived as a form that needs to be supplemented, often describing it as an unnecessary obligation. SCC didn’t affect the communication in the operational team by itself, but it is certainly the reason for considering the organization of team work in the context of patient and employee safety.
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Optimization of medical processes requires a systematic approach to the issue of thequality of medical services. Proper organization of quality management, both at the internal level of health care units and at the national level should stimulate the improvement of the functioning of the health care system through the increase of health security. Based on many years of experience in the field of management and implementation of tasks aimed at continuous improvement of the quality of health care functioning, there is a lack of uniform treatment methods enabling and facilitating medical entities to meet a number of legal requirements or imposed norms and standards. Considering the above, a survey project was developed and then implemented, the purpose of which was to assess the degree of preparation and advancement of the implementation process of individual legal requirements, accreditation and other quality standards in health care units subordinated to the Self-Government of the Lodzkie Voivodship (SWL). The authors of this publication assumed that thanks to this they will get knowledge about (1) which units have management systems compliant with ISO standards, (2)which of them have the accreditation of the Minister of Health implemented, (3) which of these systems are certified and, first of all, all, (4) which of the individual requirements caused the greatest difficulties at the implementation stage, (5) and which require a huge commitment of a number of resources to maintain the assumed high level in the process of holistic management of the healthcare entity. Based on the collected data, it is possible to set certain trends in the support of health care units in the process of improving the quality of services provided, patient and employee safety, and the possibility of obtaining or efficiently maintaining quality certificates or accreditation certificates.
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