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Curtea de Apel Cluj, secţia I civilă, decizia nr. 209/R din 23 ianuarie 2013
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Curtea de Apel Târgu-Mureş, secţia II civilă, de contencios administrativ şi fiscal, decizia nr. 1250 din 13 iulie 2012
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This article aims to analyze the legislative and jurisprudential evolution of the institution of the fiscal administrative act suspension and, more precisely, the second condition for its application, namely the imminent damage, both in terms of national practice and in relation to the recent evolution of European law.
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Curtea de Apel Constanţa, secţia civilă, decizia nr. 57 din 24 ianuarie 2012
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Curtea de Apel Timişoara, secţia litigii de muncă şi asigurări sociale, decizia nr. 1292 din 9 mai 2012
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Curtea de Apel Piteşti, secţia contencios administrativ, decizia nr. 850 din 6 aprilie 2012
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Curtea de Apel Târgu-Mureş, secţia I civilă, decizia nr. 740 din 19 iulie 2012
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This article represents a highlighted analysis of the essential conditions imposed by art. 277 parag. 1 letter a) of Fiscal Procedure Code to administratively suspend the dispute settlement procedure disposed by tax authorities. It also contains references about relevant case-law regarding the abusive fiscal practice used in implementing art. 277 paragraph 1 letter a) of Fiscal Procedure Code.
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The article deals with the types of forensic examinations in the investigation of torture committed by officers of the National Police of Ukraine. It was stated that the effectiveness of the investigation of torture committed by members of the National Police depends on the use of the achievements of science and technology and the possibilities of forensic examinations. Based on special knowledge we can find out the mechanism of the formation of traces, tools of torture, the possibility of occurrence of a particular event, phenomenon, fact. A number of investigative actions during which assistance of a specialist or an expert is required are investigated. The list of questions concerning the appointment of a forensic medical examination for determining the severity of bodily injuries is given. It has been confirmed that forensic examinations during the investigation of torture help to identify and study traces and other evidence, determine the psychological state of the participants in the criminal process, determine the degree of bodily harm, the cause of the death of the victim, answer a variety of questions by identifying and studying the facts of the crime and those who committed it.
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The clawback tax was not a tax that would pass away without causing legal issues – probably because of the social and economic context in which it was adopted. Therefore, the tax was analyzed by the Constitutional Court which concluded that no clawback tax could be paid and by reference to the amounts charged for VAT. Afterwards, the ordinary courts were loaded with statements of claim by the drug producers which demanded either the removal of the duty to pay the tax or its reduction.
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C.J.U.E., Hotărârea Curţii, Camera întâi, din 7 martie 2013, cauza C-424/11
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This article analyses the role of courts in corporate insolvency proceedings. In the last few decades the case law has established that courts play an active role in such cases in Lithuania. The Law on Corporate Insolvency which was adopted on 13 June 2019 incorporated this case law and establishes that courts shall be active in corporate insolvency proceedings, ensure effectiveness of such cases and protect public interest. The article examines what are the economic and legal reasons which justify the active role of courts in corporate insolvency proceedings and examines the legal regulation of corporate insolvency in foreign states (Germany, France).Also, the authors assess how the active of role of courts in corporate insolvency proceedings is compatible with the fundamental principles of civil proceedings (equality of the parties, adversarial principle). The laws on corporate insolvency proceedings do not address this question. Even courts shall be active in such cases, the main principles of civil proceedings must be applicable. Furthermore, the authors analyse how courts shall ensure effectiveness of corporate insolvency proceedings: collect evidence, control participants of the corporate insolvency proceedings. The authors also consider whether the relevant case law regarding the active role of courts in corporate insolvency proceedings which had been formed until the adoption of the new Law of Corporate Insolvency should be still applicable.
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The court decisions are representative for the way in which this interpretation of the tax legislation is taken care of, respectively for the way in which this specialized doctrine is understood. That is why we will look at three different judicial perspectives. Regarding the recognition of the right to deduct VAT, although the certain tendency of the judicial practice is to recognize its exercise, there are also situations in which the courts fail to confirm this right judicially. We will present such an episode and also the possible remedy that the individual has. In another context, we have problematized the situation of the delay increases, their nature and the subjects that may request the payment of the delay increases. Finally, we presented the unjustified judicial oscillations between the optics court, the substantive court and the appeal court, in assessing the conditions for suspending the administrative-tax act.
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Termenele de contestaţie a măsurilor sau deciziilor emise de angajator
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Teroarea psihică/psihologică la locul de muncă
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Apart from other remedies - reviewing or appealing, jurisdictional practice also knows the recourse in interpreting and rectifying errors. Thus, when the IJC had the power to pronounce a decision, it also has the competence to interpret it, as in art. 98 of the ICJ Regulation. The Court may, at the request of either party, interpret one of its judgments if there is a disagreement between the views of the parties as to the meaning of the Court’s judgments. In practice, few interpretations requests are known to the Court. The Permanent Court of International Justice was seized twice with such requests, in 1925, for the interpretation of the judgment of 12 September 1924 in the Neuilly Treaty of Peace, the examination of which was refused because it exceeded the provisions of that judgment and in 1926, concerning the interpretation of the judgment of 25 May 1925 pronounced in the Case of German Interests in Upper Silesia, which was admitted by the Court for consideration. As regards the rectification of errors, this appeal is recognized, unlike the ICJ, only by the ECHR practice, and is governed by the Court’s Rules of Art. 81, according to which the errors of writing or computing and the obvious inaccuracies can be rectified by any jurisdictional body of the ECHR, either ex officio, or at the request of a party. Also, the UN Convention on the Law of the Sea in Annex VII art. 12 provides for the option to lodge an appeal for interpretation on the arbitral award issued. Thus, in the event of differences between the parties regarding the interpretation or the method of interpreting the judgment, the interested party has the right to refer the arbitral tribunal of the decision to a request for interpretation.
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Judgment by the European Court of Human Rights (ECtHR) in the case of Baralija v. Bosnia and Herzegovina holds several important points. Under the surface, different layers are visible, pointing to the deficiencies in the general state of rule of law in Bosnia and Herzegovina. The core issue, as identified by the ECtHR is one of non-compliance with the final and binding decision adopted by the Constitutional Court of Bosnia and Herzegovina, resulting in a legal void, which has left residents of Mostar without the possibility to fulfill their rights to free, democratic, and periodical elections. However, the most interesting part of the ECtHR’s reasoning might be the view which the ECtHR holds in regards to the position and the power of the Constitutional Court of Bosnia and Herzegovina to step in and play an the active role, giving solutions, albeit temporary, in form of “interim arrangements.”. This article offers an overview of the background of “Mostar case,” as well as the ECtHR’s reasoning and purported position of the Constitutional Court of Bosnia and Herzegovina as well as the challenge of this case, as well as previous similar ones may represent to the State authorities.
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Running relations between producers and consumers in the sale - purchase of food can give rise to disputes between these two entities, disputes can be settled amicably out of court, or where this is not possible, these processes to be resolved by the courts of common law or arbitration, thus obtaining the rights and obligations of each party as required by law. Thus, in the following we will analyze the possible types of civil disputes that may arise in conducting such activities, implicitly and civil rules applicable to such litigation.
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