Around the Bloc: Detained Russian Governor on Hunger Strike
Kremlin critic says he was framed and that he’s ready to explain everything.
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Kremlin critic says he was framed and that he’s ready to explain everything.
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The article is an attempt to look, in an analytical and contrastive way, at the accounting principles of the Accounting laws in force both before and after 2016. To find the philosophy of the accounting principles we start from: the normative regulation of Accounting; the two accounting schools: the European-Continental and the Anglo-Saxon; the importance of the accounting information, based on the accounting principles, and the essence of Accounting as a social science. In order to look in a contrastive way at the topic of the accounting principles in full scale, presented are not only the accounting principles regulated in both Accounting laws but in the International Accounting Standards and their continuation: the International Standards of Financial Reporting, which are carried out by the European Union (as far as these principles are applicable for enterprises that have chosen the group of the International Accounting Standards as their accounting basis). On that base reflections are made and conclusions are drawn.
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The aim of the paper is to present the changes that have taken place in the scope of the freedom of economic activity from the passing of the Freedom of Economic Activity Act of 1988 till today. Economic freedom is the principle of legal order expressed in the Constitution and specified in legislation which determines the economic system of the state based on the principles of market economy. Thereby, the freedom of economic activity has received a formal recognition and constitutional protection. Any derogation from the legal regulation in this scope should be treated as an exception justified by important public interest. The freedom of economic activity should be perceived in relation to processes and categories of economic character. Its ensuring in 1988 in the Freedom of Economic Activity Act was the beginning of the systemic transformation taking place in the political and economic field.
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The point of this article is to show the influence of the need for safety on the state of socio-economic system. This need, is depicted as the main motivation for undertaking joint actions by people or eves as reason for existence of countries. In the succeeding part of the article, actions of the country, as the institution constituted by the cooperating citizens, are portrayed and then judged from the effectiveness point of view.
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This research is conducted to determine the role of economy in realizing the principle of utmost good faith which is fair since this principle does not take sides in insurance, which makes it possible to decide whether it is effective or not in the context of law enforcement in courts in the 2012-2021 period. This normative-philosophical research is based on philosophy of values and legal doctrines and is conducted with the use of qualitative and comparative methods. It is aimed at analyzing legal resources referring to selected legal provisions set out in legislation, literature, expert conclusions, reports, articles, research results and court decisions.
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In the period 30th-31st of January 2012 in the ceremony hall (Festsaal) of Vienna University of Economics and Business (Witrschaftsuniversität Wien) took place the conference with international participation organized by the Institute for Austrian and International Tax Law (Österreichisches & Internationales Steuerrecht) on the topic of the common consolidated corporate tax base (CCCTB and Third Countries) 3 . The conference had as object the presentation – by well-known specialists, university professors and researchers – of the most important third country related issues of the European Commission’s directive proposal regarding the common consolidated corporate tax base of the undertakings having their fiscal residence in the EU or the subsidiaries situated in the EU of companies resident in third countries.
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The objective of this paper is to reconstruct the meaning of term ‘economic criminal law’, which is imprecise but widespread in Polish legal culture. It also aims to compose an adequate definition of the concept denoted by this name. The author applied an array of methods: analysis of scholarly statements, historical and comparative analysis as well as the analysis of the law in force. The term ‘economic criminal law’ is a product of linguistic convention manifesting itself in legal discourse. In search of its meaning the author relied mainly on scrutiny of the wording of the discussed name. The content of this notion is composed of so-called economic offences. It was essential to determine common characteristics of such crimes. Having rejected so-called subjective conceptions and ideas referring to criminology and sociology, the author posited the object of a type of crime as the definition’s rudiment. A proper description of the common generic object of economic crimes assumes a compromise between vagueness and rigidity of lengthy enumerations. ‘Economic criminal law’ can be described as a peculiar division of substantive criminal law distinguished by legal theory and practice. It is composed of regulations that establish types of crime, which share a common main generic object of protection which (in a historical and cultural context) are relevant bases of proper trading both in internal, and in external aspects. These two dimensions represent relations between trading participants and institutions and rules of trading, respectively.
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This article aims to provide the non-Italian reader with an overview of the Italian perspective on the tax interventions that were adopted during the pandemic and those that will have to be adopted in the future to address the consequences they have left behind. It is not an article listing or explaining the measures that have been taken by Italy, however, it delineates the main tax issues raised by the COVID-19 pandemic from the perspective of constitutional and EU law. The purpose is strictly comparative and is intended to provide the foreign reader with an opportunity to draw points of reflection and comparison.
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As part of a larger work "Struttura ed esercizio delle servitù d'acqua nell'esperienza giuridica romana", published in Quaderni del Dipartimento di Scienze Giuridiche, 8 (2003), the author presents the distinction between public and private waters and the discussion of the creation of water easements. The opinions of Roman jurists and the principles of determining the place from which the easement is constituted are presented, as well as their modification during the time of the Principate in relation to the needs of practice and the creation of new types of easements that require supplementing the concept of ius civile.
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This paper represents the opinion elaborated in the name of the Faculty of Law from the West University of Timișoara, at the request of the Hight Court of Cassation and Justice, The panel for preliminary ruling on questions of law, made in court file no. 2482/1/2021, in which Decision no. 84/2021 was delivered, preceded by the presentation of the questions of law and followed by a brief assessment of the reasoning of the High Court.
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International tax doctrine has paid little attention to tax amnesties, since they were usually solving tax issues. In this article, the author looks into Spanish tax amnesties from a historic point of view and focuses on the recent express prohibition of carrying out tax amnesties in Spain. A proposal for a constitutional reform needed in order to tackle this issue is put forward.
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Hotărârea Curţii de Justiţie a Uniunii Europene din data de 28 aprilie 2022, pronunţată în cauza C‑612/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 28 aprilie 2022, pronunţată în cauza C‑637/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 7 aprilie 2022, pronunţată în cauza C‑228/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 7 aprilie 2022, pronunţată în cauza C‑333/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 7 aprilie 2022, pronunţată în cauza C‑489/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 7 aprilie 2022, pronunţată în cauza C‑342/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 7 aprilie 2022, pronunţată în cauza C‑668/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 24 martie 2022, pronunţată în cauza C‑711/20, Hotărârea Curţii de Justiţie a Uniunii Europene din data de 24 martie 2022, pronunţată în cauza C‑697/20,
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The purpose of the study is to present, using the method of critical analysis of the literature, the selected issues accompanying the phenomenon of so-called "green banking". Green banking includes two main aspects. Internally, it manifests itself as an effort to make the operation of banks environmentally neutral. In the external aspect, i.e. the scope of banks' operation in the market, the idea of green banking is used in the selection of assets in which banks financially engage. As a result, banking institutions are becoming an important instrument for transmitting environmental policy impulses to the economy, particularly by excluding the financing of some traditional industries such as the fossil fuel industry. While the goal of climate protection itself is understandable, the manner and pace of pursuing it is no longer necessarily so. On the one hand, banks succumbing to political and social pressure are imposing pro-environmental missions on themselves, including a rapid shift away from financing the fossil fuel industry. On the other hand, such an approach results in a feedback mechanism through which the likelihood of the creation of so-called stranded assets in the financial system increases, i.e. the loss of value of bank assets previously involved in and linked to environmentally damaging industries. The magnitude of the impact of this phenomenon on the stability of the financial system is difficult to estimate, as its negative effects will not only directly affect the funds involved in certain industries but will also cause the price of commodities and thus of derivatives based on them or related to them to become unstable.
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The purpose of this study is to clarify the general characteristics of the geographical indications as an intellectual property right. The nature, characteristics and specificities of the geographical indications are identified. The types of geographical indications are examined according to the existing links and according to the type of product illustrated with examples of registered geographical indications under National and European system. The economic functions of the geographical indications as a business factor are analysed.
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The subject of the publication is the identification of the intellectual property in digital business. The role of the digital strategy of the company for successful digital transformation is analyzed. Intellectual property in digital business models, digital business platform and digital business identity has been identified. Intellectual property in digital business has a crucial role for competitiveness, creating new value, and improving the user experience in the digital economy. Digital transformation requires new rules and relationships between businesses and consumers in a digital environment.
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The subject of this publication are the changing laws of copyright and related rights in the digital environment and intellectual property within the European Union. The analysis is based upon the rules laid down in the Directives in this area, particularly of the European Parliament and of the Council in the period from 2001 and 2019. The rapid developing digital single market and the changing socio-economic conditions lead to the necessity of adapting a modern legal framework regarding intellectual property. Therefore, a well-functioning and fair marketplace will be achieved.
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Artificial intelligence (AI) has become an integral part of creative markets. It has a dual nature and it can be considered both as an input and as an output. As an input AI presents a technological solution, which in its interaction with other creative inputs can be transformed into economic outputs with the characteristics of creative products. The economic life of these products is shaped by intellectual property legislation and practice, as creative markets are basically rights markets. This dual nature of AI suggests that AI acquires economic functions and characteristics, which have major consequences in terms of demand and supply, value generation, efficiency gains and productivity. While AI creates numerous opportunities it disrupts traditional creative markets and widens the digital divide. AI becomes an area of strategic importance to governments and companies.
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