Transformations of contemporary terrorism in view of legal, economic and sociocultural issues

Author(s): Olena Marchenko,Elvira Sydorova,Vyktoryia Shuba,Yuliia Rodina / Language(s): English Issue: 01+02/2021

The paper presents an analysis of network terrorism in its retrospective and within the practices of contemporary transformations. The risks of expansion of terrorist movements into the territory of particular states with their subsequent legitimization have been identified with regard to social consciousness, law and economy. Within the network structure of the contemporary international terrorism, which formed continuous mutations, the so-called «terrorist clusters» have taken shape, with the Middle Eastern, the North African and others among them. Centrally-managed terrorist organizations of the past were succeeded by transnational structures within the framework of a consolidated ideological, political and religious trend of conducting terrorist attacks in any part of the world. Namely, the segmented, polycentric, ideologically integrated network is currently the most prevalent and dangerous model of international terrorism while the networking principle of organization of terrorist activity remains the most effective in asymmetric confrontation with the adversaries. The transformation of terrorism in the 21st century is presented within 3 perspectives of the social being - law, economy and morals. For instance, an approach to legal treatment of manifestations of terrorism has changed dramatically. In the international law there has occurred a definitive extrapolation of the notion of crime against humanity, mainstreamed by the Nuremberg trials, to terrorist activities. Regardless of under which guise and for which purposes these crimes are being committed, they have acquired an explicit denomination as an absolute evil that implies no justification or extenuating circumstances. This standpoint is expressed in numerous international documents including the United Nations Security Council resolutions and international conventions, not to mention various national-level documents. At the same time, the severity of counterterrorism laws and international legal norms adopted by different states is often disrupted due to their inconsistency that complicates considerably the counter-terrorist activity at all levels. The sociocultural aspect of the transformation of terrorism is being investigated in the context of the confrontation between two world views - the western and the eastern (Islamic). For radical adherents of the Radicalization is occurring in hybrid living environments that include the elements of both online and offline human experience. This antagonism is currently transforming from its mentality from into the instrumental form increasingly acquiring an artificial, hybrid nature. Studies of «mutations» of terrorism with regard to economic issues have focused upon such factors of the neoliberal globalization as social injustice, urbanization and revival of colonial traditions. In recent decades the world has faced a new threat: use of counter-terrorism to justify transnational interventions into underdeveloped and unstable countries. In this way, there occurs a process of disguising the novel practices of colonization which in fact constitute the state terrorism. The scope and the forms of state terrorism vary from political and economic pressure upon the weakest of state entities to explicit use of armed violence. Within the legal environment it has become common to employ the practices of countries charging members its own population with terrorism as a tool for destabilizing the undesirable political movements as well as escalating sectarian and ethnic confrontations for the purpose of economic gains. The authors have investigated the novel trends in the financing of terrorism, particularly within the context of challenges of the post-pandemic world and have substantiated a complex approach to combating this evil suggesting its foundation to consist not in the force counteraction as is presently common, but in solving moral, socio-economic and legal contradictions within societies which may potentially become hotbeds of the terrorist threat.

КОНЦЕПЦИЯ ЗА ИНТЕЛЕКТУАЛНАТА СОБСТВЕНОСТ – ВЪЗНИКВАНЕ, СЪЩНОСТ, ОБХВАТ И ЗАЩИТА

Author(s): Tereza Trencheva / Language(s): Bulgarian Issue: 2/2019

The purpose of this article is to focus on the concept of intellectual property. The first part of the publication provides a brief historical overview of the arise of the institute of intellectual property rights. The second part of the publication examines the nature and scope of intellectual property, highlighting the difference between the content of the terms “legal protection” and “legal defense”, which is important for the intellectual property management.

ПРЕДИЗВИКАТЕЛСТВА ПРЕД ИНТЕЛЕКТУАЛНАТА СОБСТВЕНОСТ В НОВИТЕ МЕДИИ НА ПРАГА НА ЕДИННИЯ ЦИФРОВ ПАЗАР

Author(s): Evelina Zdravkova / Language(s): Bulgarian Issue: 2/2019

The Directive of the European Parliament and the Council of Europe on copyright in the digital single market is considered as a leading goal of the European Commission for harmonization of regulations in all Member States in the new digital space. Emphasis is placed on the harmonization of several exclusive rights and copyright exceptions, as well as rules that deal with issues related to the dissemination of values in the online environment and online services that store and give access to user-uploaded content. Attention is drawn to the new related law introduced by the European Commission for publications in the press and publishers, which ensures that the organizational and economic contribution of newspaper and magazine publishers is recognized and stimulated in EU legislation, similar to other creative sectors. In conclusion, the important role of the press in the creation of quality journalistic content, which is key to access to knowledge of citizens in democratic societies, is highlighted. This is a real application of the modernization of European Union (EU) rules for the benefit of consumers during the transition to the digital age. Europe’s economy, industry and society are taking full advantage of the new digital age. The new realities of increasing access to works online have forced copyright regulations to be updated. Thus, the Directive outlines a long-term vision for the modernization of EU rules and their harmonious application for the benefit of consumers.

NATURAL DISASTERS AS A CAUSE OF EMERGENCY SITUATIONS FROM THE SECURITY AND LEGAL ASPECT

Author(s): Ilija Životić,Ratomir Antonović / Language(s): English Issue: 35/2022

Particularităţi ale investigaţiei criminalistice în cazul infracţiunilor contra securităţii naţionale

Author(s): Ioan Dumitru Apachiței / Language(s): Romanian Issue: 4/2022

In the this paper, we intend to analyse certain particularities of the criminal investigation in the case of committing a crime against national security. In order to structure the incident cases, we take into account aspects of the forensic investigation of documents, respectively with regard to traces of fires, explosions and toxic substances. From how the legislator understood to regulate the material element of some of the crimes against national security, some specific types of traces can be deduced, such as the destruction caused by explosions or fires, the attack committed by poison or the attack committed by an act of murder.

LEGAL IMPLICATIONS OF THE CRIMINAL POLICY OF RETURNING STATE FINANCIAL LOSSES BY CORPORATIONS IN CORRUPTION CRIMINAL ACTS

Author(s): Idris Wasahua,Istislam Istislam,Abdul Madjid,Setyo Widagdo / Language(s): English Issue: 22/2021

The criminal policy of returning state financial losses to corporations as perpetrators of corruption in state financial losses is regulated as additional criminal sanctions in the form of confiscation of goods and payment of replacement money in Article 18 paragraph (1) letter a and letter b of Law Number 31 of 1999 as amended by Law Number 20 of 2001 concerning the Eradication of Corruption Crimes. The purpose of this study is to find out how the legal implications of the criminal policy of returning state financial losses by corporations as perpetrators of criminal acts of corruption are. This research includes normative legal research with several approaches, namely; Historical approach, statutory approach, case approach, and conceptual approach. The results of this study show that the existing criminal policy for recovering state financial losses still has various legal implications which result in non-optimal efforts to recover state financial losses due to corruption in state financial losses committed by corporations.

Caracterul (ne)deductibil al cheltuielilor pentru serviciile de consultanță: dileme teoretice și puncte de vedere jurisprudențiale

Author(s): Mihaela Tofan / Language(s): Romanian Issue: 02/2022

This paper assesses how expenditure incurred in providing consultancy services used by businesses is qualified in the context of domestic regulations and trends in international taxation. Given the wide variety of views expressed on this subject, the present analysis provides a theoretical and jurisprudential assessment of the arguments used to establish the (non) deductibility of this category of expenditure. The solutions identified are presented in the context of the volatility of regulations at national level, noting the stability of the interpretations given in the rulings handed down by national courts, but also the enlightening role of the interpretations made by the Court of Justice of the European Union, even when the pending litigation does not explicitly address the issue of the tax treatment applied to amounts spent on consultancy.

Convențiile multilaterale prezente și viitoare din domeniul fiscal – un răspuns la problemele din ce în ce mai complexe cu care ne confruntăm?

Author(s): Ioana Lixandru / Language(s): Romanian Issue: 02/2022

In addition to the recent changes to the Tax Code, two other events with a tax impact took place this summer: the entry into force for Romania on 1 June of the Multilateral Convention on the Implementation of Tax Treaty Measures to Prevent Base Erosion and Profit Shifting and the publication of the OECD Secretary-General’s July 2022 report to G20 finance ministers and central bank governors outlining the latest developments on international taxation. As for the multilateral convention mentioned above, after a long wait (the signing ceremony took place in Paris on 7 June 2017), the convention was ratified earlier this year by Law No 5 of 2022. The legislation was received with disappointment, as Romania chose to apply fewer articles of the Convention than it had originally intended, and did not make the anticipated significant changes to its bilateral conventions. However, the Multilateral Convention has aroused interest and curiosity not because of the changes made, but because of its application and the new technical terms introduced, as it is the first multilateral instrument to amend existing tax treaties. Although the Convention entered into force in June, Romania has not yet sent notification of the completion of its internal procedures for the provisions of the Convention to take effect. The subject remains of interest, given that Romania is expected to change its options in the future regarding the provisions chosen for implementation, and internationally new states are ratifying this convention. In the meantime, the OECD is preparing a multilateral convention for the implementation of Pillar I mentioned in the Declaration on the Two-Pillar Solution to address the fiscal challenges of the digital economy, with a public consultation on this pillar running until 19 August 2022. In its Press Release of 11 July 2022, the OECD expressed its intention to finalise the new multilateral agreement for Pillar I by mid-2023, to enter into force in 2024 (the original deadline for finalising the multilateral agreement was in the first half of this year). It is also intended that one of the Pillar II rules will also be implemented through a multilateral instrument. The next meeting to discuss progress on the two-pillar solution will be in October 2022.

Impozitul pe dividende datorat de către „participanții” (membrii) societăților agricole civile

Author(s): Radu Bufan,Traian‑Mihail Ștefănescu / Language(s): Romanian Issue: 02/2022

The new Tax Code introduced an important innovation concerning the taxation of amounts and products distributed to associated members (“participants”) of civil agricultural companies, characterising them as dividends. The actual organisation and operation of these companies, set up under Law No 36/1991, deviates in practice from what we know of companies, so that not all the amounts and products concerned can be classified as dividends. Relatively recently, our supreme court has enshrined these distinctions in a case which we believe is found in many agricultural companies in Romania, so that the lessons resulting from the court’s decision should be considered as a judicial practice applicable in other similar cases.

INFRACŢIUNEA DE EVAZIUNE FISCALĂ. EVOLUŢIA FENOMENULUI INFRACŢIONAL ŞI RADIOGRAFIA TEXTELOR LEGISLATIVE

Author(s): Mălina Tebieş / Language(s): Romanian Issue: 09/2022

Given the permanent increase in taxpayers' fiscal obligations (taxes, fees, other amounts owed to the budget sector), as well as parafiscal obligations, various methods of evading the fiscal provisions that establish such obligations have arisen. Thus, the taxpayers' attempt to evade the law some income or some taxable goods represents, in essence, the evasion phenomenon. According to a report by the Ministry of Finance, in 2008, the underground economy represented 21% of GDP. Also, according to the statistical data of the Romanian Intelligence Service, tax evasion is a phenomenon that has gained momentum in Romania, the damage being 13.8% of GDP in 2012. Currently, tax evasion represents approximately 10% of the gross domestic product. The causes of tax evasion are multiple, from the existence of an incomplete legislative system, with numerous gaps and ambiguities, to the insufficiency of tax and civic education of the taxpayer. At the same time, the conduct of illegal activities or the incorrect management of records regarding the determination of expenses, income and fiscal obligations are causes that lead to the appearance of the phenomenon of tax evasion. Citizens must be educated and informed in terms of complying with the obligations set for them. At the same time, it is necessary to inform and report on the punishments and sanctions provided for by the fiscal or even criminal legislation, for those who break the law. We show that although this differentiation between legal tax evasion and tax fraud is unanimously accepted, there are doctrinal opinions, to which we agree, through which it has been shown that the delimitation of a concrete and precise border between the two forms of tax evasion constitutes an approach relative and often subjective, because there is a continuity between the two. Moreover, we consider that any type of tax evasion is illegal, so tax evasion could not materialize in a legal action. The evasion of the duties to pay the sums of money owed is obviously manifested by violating the law, by defrauding it, so we are in the presence of an act that presents an obvious fraudulent character, which can only be illegal. The legal framework in the field of tax evasion crimes is given by Law no. 241/2005 for the prevention and combating of tax evasion, with subsequent amendments and additions, in force in Romania starting from August 27, 2005. Recently, Law no. 241/2005 for preventing and combating tax evasion was amended and supplemented by Law no. 55/2021. Practically, the legislator criminalizes two categories of crimes, namely those of tax evasion and those related to them, in the case of both categories of crimes, the active subject can be both the natural person and the legal person. The material element can be achieved through both action and inaction. Thus, crimes regulated by law can be commission or omission, result or danger. ÎCCJ, criminal section, by decision no. 332/RC of November 21, 2014, held that "the fact of the defendants of putting into circulation counterfeit stamps, labels and bands applied to bottles of spirits, these having a special regime and being used in the fiscal field, constitutes the crime of tax evasion, provided for and sanctioned by art. 7 para. (2) from Law no. 241/2005 for preventing and combating tax evasion". It is relevant that it is not a crime of tax evasion to omit the payment, in whole or in part, of a legally due tax, as long as the income and operations have been highlighted in the accounting documents and have been declared to the tax body, the latter thus having the opportunity to ascertain and verify the commercial operations carried out, the revenues achieved and their source, as well as to establish any taxes payable by the taxpayer. In this case, only the obligation to pay the respective tax arises, not the criminal liability, and the deed does not fall within the scope of the criminal offense.

STATUTUL POLIŢISTULUI – ROLUL ÎN REFORMA INSTITUŢIONALĂ A STRUCTURILOR DE ORDINE ŞI SIGURANŢĂ PUBLICĂ

Author(s): Valentin Minoiu / Language(s): Romanian Issue: 09/2022

In a state governed by rule of law, the most important pillars are law enforcement institutions, and, among these institutions, the most remarkable one is the governmental institution which is in charge of managing the field of public order and safety. From this perspective, the Romanian space was no exception, considering the fact that in more than 30 years since the 1989 Revolution, in Romania was built a strong democracy, fundamentally based on principles and functioning of rule of law. In this period, the public order and security structures have passed through essential transformations, evolving to the level of modern institutions with strong values and well-defined principles, significantly oriented in achieving the assumed goals as law enforcement and protection of fundamental rights and guaranteeing public and private property. All these aspects could not be possible without a constant concern in development and professionalisation of the most essential resources, human resources, which, like any other organisation, these institutions also have. In this field, the transformations have been considerable, both in terms of structure - from a quantitative point of view, and also, operationally - from a qualitative point of view.

OPTICA CURŢII EUROPENE A DREPTURILOR OMULUI ÎN CAUZELE PRIVIND DISCRIMINAREA BAZATĂ PE ORIENTAREA SEXUALĂ A UNUIA DINTRE PĂRINŢI

Author(s): Georgeta Bianca Spîrchez / Language(s): Romanian Issue: 09/2022

The following study considers the European jurisprudential developments in the matter of discrimination against parents, based on their sexual orientation. It, mainly, takes into account the reasoning of the European Court of Human Rights, in reaching these revolutionary judgments. The main conclusion is that sexual orientation cannot be a decisive argument for the national authorities when they examine the suitability of a person to adopt.

ROLUL INFLUENCER-[MARKETING] ÎN PUBLICITATEA COMERCIALĂ

Author(s): Tudor-Mihai Sărăcuţ / Language(s): Romanian Issue: 09/2022

Influencer marketing on the internet today is a very powerful tool to change consumer preferences. Lacking any specific regulations, the obligations and restrictions applicable to the „players” on this market, although unclear and liable to cause confusion, will be governed by the common law rules applicable to marketing, special e-commerce legislation, and, very importantly, GDPR. The role of certain organizations in self-regulation also cannot be understated, especially when it comes to creating and implementing guidelines. Generally, online influencer marketing must be decent and accurate, since misleading/ subliminal advertisment (ex. advertisment that damages the respect for human dignity, public morals, exploits credulity). Breaching this obligations comes with sanctions (considerable fines) anytime such forms of advertisment can be proven. Online marketing is frequently outsourced to either an affiliated company or a third party. The author, the one that implements the advertsiment and the representative for the means of broadcasting are proffessionals, and they will have joint liability, since it is incurred during their professional activities. As the author, the person that makes the advetisment and the legal representative of the broadcasting medium (ex. web page) have joint liability, in case of any breach of legal obligations, the importance of the guidelines the aforementioned parties refer to gains significant importance. As such, the contrcts also become more and more complex. Joint liability for unlawful advertisement can occur only when influencers undertake proffessionally specific duties for their commercial entity. Should the created content not have any such connotations, the liability falls upon the creator of said content, which wil be incurred in accordance to civil liability.

ORIENTAREA PSIHOLOGICĂ ÎN CRIMINOLOGIE

Author(s): Nelu Dorinel Popa / Language(s): Romanian Issue: 09/2022

Psychological explanations of crime formation argue that the functioning of the human mind is the primary cause of criminal behavior. The problem of finding psychological explanations for criminal behaviour was first raised when psychologists began to deal with calculating the 'mental age' and 'intelligence quotient' of criminals. The belief that human behaviour was governed by processes occurring in the mind of the individual was based on the work of Sigmund Freud in which he essentially drew attention to the importance of memories or traumatic experiences that occurred during childhood and were stored in the unconscious part of the psyche. In the 1960s, further contributions on the psychological causes of crime were made by Hans Eysenck, who argued that personality is shaped by biological, psychological and social factors. These were landmark moments in the psychological theories of crime. The following theories were discussed in the article: theories of intelligence, psychoanalytic theories, theories of humanistic psychology, theories of learning, theories of personality, theories of psychopathy, theories of cognitive and social development, differential reinforcement theory, the theory of the interaction of biological, social and individual factors, cognitive-behavioural theory and social learning theory.

Responding to a Major Health Crisis: States of Exception and the Rule of Law. An Introduction

Author(s): Bianca Selejan-Gutan / Language(s): English Issue: 02/2021

Is the pandemic also a legal crisis? The present issue of the Romanian Journal of Comparative Law covers, from the perspective of comparative law, the most debated event in the last two years - the Covid-19 health crisis and the states’ legal response to this major challenge extended at worldwide scale. Out of the numerous problems raised by the fight against the effects of the pandemic, the articles collected in this issue focus on the consequences of the states of exception in some European countries on the rule of law in general and on fundamental rights protection in particular.

Exceptional Activism During Exceptional Times. The Case-Law of the Romanian Constitutional Court During Covid-19 pandemic

Author(s): Bogdan Dima,Delia-Ramona Popescu / Language(s): English Issue: 02/2021

The scope of this article is quite straightforward, as well as its research methodology. First, we are trying to make some sort of a sense amongst the older and newer constitutional and legal regimes used to manage Covid-19 pandemic in the last two years. In the first Section, we describe the constitutional and legal framework for regulating and managing extraordinary situations, such as state of emergency and state of alert. In the second Section, we present the main arguments within the Constitutional Court`s case-law adopted during the Covid-19 pandemic. This case-law refers, on one hand, to the institutional decisionmaking process during extraordinary situations and, on the other hand, to the protection of fundamental rights and liberties during the pandemic. All in all, this article is based rather on a descriptive than on an analytical research methodology. It is conceived to be useful for further research, not oriented to qualitative or analytical value-based answers regarding the way in which the Covid-19 pandemic was managed in Romania.

State of Emergency During Covid-19 in Hungary. Brief Overview on the Regulation and Case-Law

Author(s): Lóránt Csink / Language(s): English Issue: 02/2021

Until 2020, Hungary, like most of the European countries, had not faced longlasting states of emergency since the world war. State of emergency had no jurisprudence and the short periods of state of emergency had little impact on people’s everyday life. Now all our thoughts need reconsideration. The present paper intends to provide an overview on the history of the state of emergency in Hungary, highlighting how close is its relation to politics and historical events. Secondly, it examines the measures introduced during the pandemic, lastly it evaluates the Constitutional Court’s case-law: how the measures influenced fundamental rights. Summing up all the above, the paper draws up certain trends and conclusions.

States of Emergency in Poland and Their Impact on the Protection of Human Rights in Times of Covid-19 Pandemic

Author(s): Monika Florczak-Wątor / Language(s): English Issue: 02/2021

The main purpose of this article is to present how the issue of states of emergency is regulated by the Constitution of the Republic of Poland and relevant statutes, and to explain the operation of two regimes for the protection of individual rights, one of which is in effect during normal functioning of the state, and the other during a state of emergency. The article distinguishes between constitutional and statutory states of emergency, counting among the former a state of martial law, a state of extraordinary situation and a state of natural disaster, and among the latter a state of epidemic threat and a state of epidemic. The author explains which of these emergencies was introduced during the time of the Covid-19 pandemic in Poland and how this affected the protection of individual rights and freedoms.

Good Governance and Development in Depraved Democracies: Lessons from Nigeria

Author(s): Adeleke Adegbami,Oluwasesan Akanni NOFIU,Gabriel Olutobi OGUNLANA / Language(s): English Issue: 15/2022

Nigeria's sixty-two years of independence were full of developmental challenges, and the twenty-three years of unbroken democratic governance in the country's Fourth Republic did not help the matter. These years can be described, as years of trial governance with no meaningful development. It is to this extent that the study analyses democratic governance and national development in Nigeria. The study which derives its data from secondary sources, as well as authors' observations of events in Nigeria, discovered that dangerous ethnic division; competitions, and rivalries were the root of Nigeria's problem. The study further revealed that the country type of democracy is not an "ideal democracy", but a "depraved democracy" that lack the basic features, and qualities of democracy; and most of the political leaders who emerged into the country’s governance system were unwilling, incompetent, and unpatriotic. The study equally showed that the quality of governance in Nigeria has not been satisfactory, it is marred by corruption, with attendant effects of unemployment, inflation, and poverty, while social vices, such as illegal bunkering, hooliganism, kidnapping or hostages’ taking, internet frauds, drug peddling, prostituting, and armed robbery thrives on. The study concludes that democracy on its own cannot automatically bring about good governance, only an ideal democracy, where men with vision, mission, integrity, ideas, ideals, who are ready, willing, and committed can, not until this happens, good governance and development will remain “a flying pig” expedition.

Idea dobra wspólnego w oświacie. Zarys problematyki

Author(s): Monika Gajdecka-Majka / Language(s): Polish Issue: 22/2021

The situation of the education system is very difficult at present. Frequent reforms and corrective programmes do not bring the expected results. There may be many reasons for this. One of them may be incorrect relations between entities involved in the creation of the education system, resulting from the rejection or resignation to the idea of the common good, which builds the hierarchy of values and the correct order of tasks to be undertaken