ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) AND WAR AGAINST WHITE-COLLAR CRIMES IN NIGERIA

Author(s): Stephen Chinedu CHIOKE,Basil Chukwuemeka NWANKWO,Ikeotuonye Victor OKONKWO,Florence C. AGBODIKE / Language(s): English Issue: 29/2023

The activities of corrupt individuals engaged in white-collar crimes still persist despite EFCC’s existence. This study was thus conducted to examine: the achievement of EFCC on containing money laundering and misappropriation of funds in Nigeria; and the implementation of EFCC’s anti-graft mandate in terms of obtaining money by false pretense and fraudulent banking in Nigeria. The study adopted scooping and survey method wherein 301 participants were sampled from selected states in Nigeria. It revealed that the fight against money laundering and misappropriation of funds; and obtaining money by false pretense and fraudulent banking were to a low extent implemented by EFCC. This finding is sacrosanct for understanding the dynamics of the anti-graft war in Nigeria. The study’s originality/value stems from its departure from the apparently over flogged issues regarding causes and/or effects of corruption to interrogating the extent of the performance of EFCC’s objectives through mixed method design.

NATURE OF THE POLITICS OF INTERNATIONAL LAW WITHIN THE NIGERIAN STATE

Author(s): Goodluck ETINAGBEDIA / Language(s): English Issue: 29/2023

The paper looks at the nature of international law politics within the Nigerian state and the challenges Nigeria faces in implementing it successfully. Neorealism theory, which relies on secondary data gathered from documentation through published and unpublished books, journals, articles, and other publications on human rights and maritime/environmental treaties, was used as the intellectual framework and adopted the qualitative synthesis of the scientific method. It was also discovered that the majority of international treaties are less enforceable due to the National Assembly's inability or negligence in domesticating the laws to which Nigeria is a party. The conclusions drawn from these observations lead to the following recommendations, which are listed in no particular order. The 2004 Treaties Act comes first. should be changed right away to make consultation with the appropriate National Assembly committees a prerequisite for making treaties. In the same vein, training, and capacity building for the bureaucracy and other pertinent agencies are necessary to guarantee the efficient execution of the numerous international legal instruments to which Nigeria is a party.

Възможно ли е да бъде осъден помагач или подбудител на неизвестен извършител

Author(s): Petar Yuriev Petrov / Language(s): English,Bulgarian Issue: 21/2025

This article aims to explore the issue of criminal liability of the instigator and accessory in the unknown perpetrator scenarios. For this purpose, the concept of „accessory“ has been clarified, the available jurisprudence related to the complicity institution is analyzed and some conclusions are presented regarding the liability of accessory accomplices in cases where the perpetrator is unknown.

Vývoj počtu a zaměření daňových rozhodnutí Nejvyšším správním soudem v letech 2003-2023

Author(s): Taťána Zelenská / Language(s): Czech Issue: 1/2024

The article is aimed at the analysis of the number and focus of tax disputes decided by the Supreme Administrative Court, for the entire period of its existence from 2003-2023. In order to draw conclusions regarding the absolute and relative frequency of decisions, location criteria, the variability and dynamics of the examined sample of 11,752 decisions, the basic expressive means of descriptive statistics are used in the article.

Přípravný výbor místního referenda jako společnost soukromého práva

Author(s): Vojtech Bill / Language(s): Czech Issue: 1/2024

The article deals with the characteristics, organization and internal processes of the preparatory committee of a local referendum on the basis that the preparatory committee is a private company by definition. It focuses on the lack of consideration of these basic premises of the preparatory committee in existing doctrine and practice. In addition to assessing the impact and applicability of the general norms to the preparatory committee, the article also highlights the potential complications or even frustration of local referendums due to internal inconsistencies and processes within the preparatory committee. The article suggests ways to avoid these consequences and emphasizes the importance of following proper organizational and decision-making procedures and legal norms in the formation and operation of preparatory committees.

Daňové, celní a další aspekty e-commerce obchodu

Author(s): Jakub Hablovič / Language(s): Czech Issue: 2/2024

The text deals with tax, customs and other legal aspects of the e-commerce model of marketplace platforms. As part of the treatment of the topic, the text deals with VAT and related customs issues from the point of view of the possibilities of marketplace platforms to implement their business model, as well as other selected obligations that are affected by this business model

Virtuálne meny - právna úprava v Slovenskej republike de lege lata a de lege ferenda

Author(s): Ján Šanta,Ivo Šanta,Eva Szabová / Language(s): Slovak Issue: 3/2024

In the presented contribution, its authors focus primarily on the issue of legal regulation concerning virtual currencies, which is currently valid and effective in the conditions of the Slovak Republic. Following on from the aforementioned, the authors present the likely form of de lege ferenda legislation in the monitored area. This legisla¬tion is based on relevant legal acts adopted by the European legislator, primarily on the european regulation known as MiCa. The regulation in question represents one of the legal acts through which the legal regulation of virtual currencies was unified at the level of the European Union. At the same time, the authors emphasize that the regulation is directly applicable in the EU member states, but it will be necessary to harmonize nation¬al legislation, including the Slovak one, with this regulation. In other words, the authors point to the likely form of amendments that will need to be adopted for this purpose in the conditions of the Slovak Republic in the coming years.

THE NORMATIVITY OF LIMITED COMPANY UNDER JOB CREATION LAW REGIME IN INDONESIA

Author(s): Setijati SEKARASIH,Abdul Rachmad Budiono,Sukarmi Sukarmi,Budi Santoso / Language(s): English Issue: 29/2023

The concept of a limited liability company based on Law Number 11 of 2020 concerning Job Creation (UU Cipta Kerja) through Government Regulation in Lieu of Law Number 2022 concerning Job Creation (Perppu Cipta Kerja) after being declared conditionally unconstitutional by the Constitutional Court, has now found its foundation again. This article examines the normativity of limited liability companies after the Perppu Cipta Kerja in two focuses. First, it relates to the legal ratio for the establishment of an individual company, and second, the normativity of an individual company from the perspective of Critical Legal Studies. Based on the type of normative research supported by conceptual, statutory, and philosophical approaches, this article concludes two: First, the legal ratio for the establishment of individual companies in the Perppu Cipgta Kerja is the government's great desire to provide convenience for MSEs in doing business and creating jobs. Second, based on the analysis of trashing, deconstruction, and genealogy, individual companies in the Perppu Cipta Kerja are still full of liberal individualism with a capitalist economic system style.

From paper to pixels: navigating the entangled net of VAT deductions

Author(s): Ioana Maria Costea,Bogdan Trofin,Irina Galan / Language(s): English Issue: 2/2024

Our study focuses on the jurisprudential accents regarding formal requisites of the right to deduct in the European framework. All consequences, in both economic and legal dimension regarding VAT, are embedded in the threads that form it: VAT is an indirect,general, consumption tax, of European origin, with fragmented payment and neutral effecton the economic agent. For this tool to trawl throughout the European economy, the tension from different national regulations is dispersed through considerable harmonisation bothnormative and jurisprudential. We propose an empirical analysis of the right to deduct inthe contemporary context; we start from the current ECJ case-law regarding the existenceand content of traditional, paper invoice and we generate an inventory of conditionalities.This systematised spectrum of requisites will be further used to read the normative contentregarding VAT in the digital age and draw a prognostication for future case-law. Ourworking hypothesis is that formal conditionality regarding invoice will plummet into oblivion; the e-invoice will tackle old habits.

Wojciech Bożek, Publicznoprawne kary pieniężne o charakterze prewencyjnym stanowiące źródło dochodów budżetu państwa, C.H. Beck, Warszawa 2022

Author(s): Monika Münnich / Language(s): Polish Issue: 50 (4)/2024

Semnătura electronică în domeniul bancar. Onboarding online, o poveste de succes

Author(s): Larisa Capisizu / Language(s): Romanian Issue: 2/2024

The article analyzes the current legal framework on electronic signatures, presenting the types of electronic signatures and their legal effects according to their type. The article also analyzes the impact of the use of e-signatures within the banking industry, which has transformed customer relationship management and facilitated online onboarding processes. Online onboarding of new customers is a success story of digitization in banking both in terms of improved customer experience and streamlining bank operations.

Sinteză de Jurisprudență Fiscală NațIonală Mai – Iunie 2024

Author(s): Alin Văsonan / Language(s): Romanian Issue: 3/2024

(I.C.C.J., s. cont. adm. și fisc., dec. nr. 3259 din 13 iunie 2024, nepublicată) The case concerns a particular application of the article 254 of the Tax Code. The Supreme Court of Romania held that the date of construction acquisition, according to the tax legislation, is the date when the term stipulated by the construction permit ends. The court also upheld that, for establishing the date of acquisition of the building should be taken into consideration also facts like the existence of the reception act or the existence of the main elements of a building, i.e. the roof and the walls. / (I.C.C.J., s. cont. adm. și fisc., dec. nr. 2826 din 23 mai 2024, nepublicată) The case concerns the situation of enterprises that deal with waste sold by individuals as waste from their own patrimony, but in a large quantity. The fiscal authorities in Romania consider that, in such a case, the enterprise has to retain the income tax for revenues from other sources taking into consideration that there is a reasonable limit of the amount of waste that a particular may have. The Supreme Court of Romania held that the tax legislation in Romania does not stipulate such a reasonable limit and that the principle of reasonableness is subordinated to the principle of legality. The court upheld that the enterprise that collects waste from particulars has no obligation to investigate about the source of origin of the waste and that the fiscal authorities may prove that the seller continuously carries out a commercial activity.

ACCES AUX SOINS DES TRAVAILLEURS INDEPENDANTS DANS LE DISTRICT ANTANANARIVO-RENIVOHITRA A MADAGASCAR

Author(s): Razafindrabe H. Bakolinirina,Randrianantenaina Hajatiana / Language(s): French Issue: 2/2025

The health of the self-employed is a key lever for economic and social development in Madagascar. This study explores disparities in access to healthcare between the self-employed and salaried workers, focusing on factors influencing healthcare-seeking behavior. The analysis is based on a survey of 418 participants, including 316 self-employed and 102 salaried workers in the Antananarivo-Renivohitra district. Statistical analyses reveal that distance from health services and lack of health coverage are major barriers to access to care for the self-employed. The self-employed are also more inclined to self-medicate, particularly in the absence of health cover. The applied Multinomial Logit model confirms that factors such as age, distance, income and perception of illness play a significant role in access to care, with significant implications for health policy. These results underline the need for targeted policy actions to improve access to care for the self-employed, notably through the expansion of health coverage and the reduction of geographical barriers. Future research should continue to explore strategies for minimizing inequalities in access to healthcare, taking into account the socio-economic specificities of diverse populations.

„Ať obžalovaný nevstupuje do otázek, ruší nám to natáčení“

Author(s): Luboš Kokeš / Language(s): Czech Issue: 03/2024

In August 1954, Josef Pažout, a farmer from Bystřice, faced a politically motivated trial for allegedly failing to meet agricultural quotas and hiding anti-state leaflets. Despite his vigorous defense, he was sentenced to six months in prison and fined 5,000 Kčs. The trial, held in a local tavern, was recorded and later discovered in the Plzeň archive. This unique audio recording, now available on the Politickeprocesy.cz website, reveals the manipulative nature of the proceedings, including a note instructing the prosecutor to prevent Pažout from disrupting the recording. The project aims to make such historical records accessible, shedding light on the injustices of the communist regime. Future efforts will focus on the trial of Milada Horáková, with extensive documentation and contextual analysis.

Riscuri majore: companiile care ignoră somațiile Direcției Antifraudă Fiscală se expun de-acum sancțiunilor penale

Author(s): Sorin Biban / Language(s): Romanian Issue: 1/2025

The General Directorate of Fiscal Anti-Fraud (DGAF) has recently introduced significant changes to control procedures, with one of the most important updates being the implementation of a new official form called the "Summons." This document has serious implications for companies that delay or refuse to provide the documents requested by tax authorities. ANAF Order no. 128/2025, which recently came into effect, clarifies the control procedures of the Anti-Fraud Directorate (DGAF) and provides additional legal tools to prevent tax fraud. Among other important modifications, the new regulation introduces the "Summons" document, which will be communicated to taxpayers before any referral to criminal prosecution authorities for refusing to submit the necessary documents for anti-fraud inspections. The new regulations explicitly mandate the issuance of a summons before notifying criminal prosecution bodies, eliminating the risk of case dismissals due to procedural issues, as had previously occurred.

Impozitul pe construcții - un obstacol în calea dezvoltării României

Author(s): Dan Bărăscu / Language(s): Romanian Issue: 1/2025

In this material, we will try to answer some key guestions related to the application of this tax from the information we have so far, try to anticipate the most likely formula for determining the tax base, and, last but not least, draw the attention of the Ministry of Finance to the technical problems that may arise in practice, given our experience from the tax controversies generated by the previous version of the „pole tax" in the period 2014-2016, mainly in the energy sector.

Odiseea digitală. Reglementarea TVA în universul Blockchain (I)

Author(s): Elena-Laura Postolache / Language(s): Romanian Issue: 1/2025

The human imagination, eager in its quest for the unknown, has never been constrained in its creativity, offering glimpses of a distant future since antiquity. The digital world, born out of the dreams of past visionaries, now unfolds before us at an accelerated pace, seemingly impatient after so many years in the shadows. In this new digital paradigm, emerging technologies challenge the boundaries of fiscal regulations, prompting international bodies to invest considerable efforts in identifying optimal solutions. Particular attention has been directed toward blockchain technology and the intangible assets it generates namely cryptocurrencies and NFTs. The consistent trading of these assets in recent years has raised several concerns for tax authorities, primarily focused on the need to ensure a coherent and transparent legislative framework. Such a framework should prevent tax fraud while fostering innovation and development within a competitive and equitable environment. These challenges have also taken shape at the European level, particularly in the context of VAT regulations, leading to significant legislative proposals with implications not only for the legal framework but also for broader socio-economic dynamics.

Proiecte abandonate -TVA-ul devine ajustabil?

Author(s): Alexandru Aparaschivei / Language(s): Romanian Issue: 1/2025

Historically, the VAT deductibility regime for abandoned projects seemed clear. The provisions of the tax legislation and CJEU case law have ensured that VAT does not become a loss, despite the consistently high appetite of ANAF for these amounts. Recent CJEU case law casts doubts on this regime, indicating that VAT is adjustable.

Deficitul de colectare a TVA în România s-a redus în 2022. Să pregătim șampania?

Author(s): Alexandru Comănescu / Language(s): Romanian Issue: 1/2025

Starting from 2025, all taxpayers in Romania will be required to prepare and submit the D406 declaration, also known as the «Standard Audit File for Tax», which aims to standardize fiscal reporting and increase the tax collection rate. However, considering the large number of fields in the D406 that need to be completed, the discrepancies that have appeared from the tests conducted so far, and the announcement from the National Agency for Fiscal Administration (ANAF) about the intensification of audit activity, 2025 will be a busy year. What can taxpayers expect?

Sinteză de jurisprudență fi scală națională

Author(s): Viorel Terzea / Language(s): Romanian Issue: 1/2025

Transfer Pricing. Determination of the Tested Party. Success Fee. Conditions for VAT Deduction. Burden of Proof. Non-Compliant Delivered Goods. VAT Adjustment. Inapplicability. Transfer of Goods Between Affiliated Entities. Transfer Pricing. Selection of the Tested Party. Criteria.