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Urząd do Spraw Wyznań w świetle najnowszych badań naukowych

Author(s): Rafał Łatka / Language(s): Polish Issue: 27/2024

The following text aims to present the latest academic research on the Office for Religious Affairs (Urząd do Spraw Wyznań). It analyses the most important scholarly publications on the subject that appeared between 2018 and 2024, including studies on central structures, provincial agencies and biographical texts. The last part of the article discusses the most important directions in which further research should be conducted. Since 2018, there has been a very significant increase in the interest of researchers (both historians and lawyers) in the problems of the functioning of the office. Among other things, innovative works on the international activities of the religious apparatus and several publications on the provincial structures of the office have been published. Further research should be directed towards greater interest in the headquarters of the Office for Religious Affairs, the biographies of those who have held managerial positions in the office and the synthesising of research on individual religious affairs departments.

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Measures to Reconcile Work and Family Life for Public Administration Staff in Spain

Author(s): Juan Luis García RÍOS / Language(s): English Issue: 3-4/2023

This article aims to analyse the peculiarity of the measures encompassed under the concept of work-life balance within the scope of Public Administrations in Spain and in reference to the staff working in the service of these Administrations. The aim is not only to analyse the structure of these measures as a whole, but also to show how the complexity of the public employment model in Spain, together with the territorial and administrative organisation, is clearly reflected in the public employment model and, by extension, in the work-life balance measures from a legal point of view. Analysing this model, which aims to make work-life balance a reality in the field of public employment, is relevant at this time due to the important changes in terms of work-life balance which are taking place in the context of the European Union and which are consequently reflected in the internal legal system of the Member States, where the impact on public administration staff has a peculiarity, which needs to be analysed and highlighted in order to understand a dispersed, complex and unfinished model.

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Europejskie ramy prawne ochrony konsumenta na rynku bankowym – aktualne problemy i wyzwania związane z rozwojem nowych technologii

Author(s): Dariusz Kowalski / Language(s): Polish Issue: 10/2024

Economic development driven by technical progress is causing the role of the financial sector (especially banking) to change dynamically in society. New services are being created rapidly, utilizing the latest technologies based on artificial intelligence (AI) and machine learning.This article analyzes the legal framework that determines the basic mechanisms of consumer protection in financial markets. Due to the dynamic pace of technical progress, the analysis will address individual areas of financial markets separately. Specifically, issues related to payment services, consumer credit, and consumer protection in capital markets will be examined in detail.Ultimately, the article will assess whether the aforementioned regulations optimally shape the rights and obligations of parties within financial markets, and whether they are adequate and responsive to the latest challenges posed by technological advancements, particularly in the field of AI.

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Migration Crisis in the European Union: Origins, Consequences... and Directions of Change in Asylum Law

Author(s): Bogusław Balza / Language(s): English Issue: 10/2024

The European Union (EU) has faced a significant migration crisis over the past decade, driven by conflicts, economic disparities, and environmental changes. This paper examines the origins of the migration crisis, its consequences for the EU, and the subsequent changes in asylum law. By analyzing policy responses and their effectiveness, the paper aims to provide insights into the future directions of asylum law in the EU. The migration crisis in the European Union has been one of the most pressing challenges of the 21st century. This crisis, which peaked in 2015, has seen millions of people seeking refuge in Europe due to wars, persecution, and poverty in their home countries. The influx has strained the EU’s asylum systems, exposed weaknesses in its migration policies, and sparked political and social tensions across member states. This paper aims to analyze the origins of this crisis, its multifaceted consequences and the evolving legal framework for asylum within the EU.

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Challenges in Migrations: Combating Trafficking in Human Beings in Serbia

Author(s): Miomira P. Kostić / Language(s): English Issue: 10/2024

The state laws of the Republic of Serbia recognize trafficking in human beings as a form of organized criminal activity, and different acts treat the prevention, repression and punishment of trafficking in human beings as well as the protection of the witnesses and the injured persons, before, in the course of and after the criminal prosecution. The Council of the Government of the Republic of Serbia for the fight against human trafficking was first constituted in December 2005, as an expert, advisory body of the Government. The Constitution of the Republic of Serbia from 2006 deals with the issue of human trafficking in the provision of Article 26: “It is expressly forbidden that no one can be held in slavery or in a position similar to slavery, that is, every form of human trafficking and forced labor under which it is considered sexual or economic exploitation of persons in a disadvantaged position”. The Criminal Code sanctioned: Human Trafficking (Art. 388); Trafficking in children for adoption (Art. 389); Establishment of slavery and transportation of persons in slavery (Art. 390). People smuggling is criminalized as a separate criminal offense under Unauthorized Crossing of the State Border and People Smuggling (Art. 350). The aims of this work are to indicate all relevant regulations that are applied against human trafficking in Serbia as well as to show the cooperation of Serbia as a candidate country and EU accession with other countries in the fight against human trafficking and the cooperation of state authorities and non-governmental organizations in preventing human trafficking in Serbia and abroad. At last, the cases of migrants and human trafficking described in the media are presented and what kind of attention these criminological phenomenons are causing in Serbia.

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Assessing the Efficacy of Public Procurement Policy and Legal Framework To Combat Corruption in Selected Regions in the Western Cape Province, South Africa

Author(s): Goonasagree Naidoo,Jack Magakwe / Language(s): Polish Issue: 10/2024

Public procurement policies and legal frameworks play a crucial role in shaping the transparency, fairness, and integrity of government transactions. This paper examines and evaluates the effectiveness of public procurement policies and legal structures in addressing and mitigating corruption in selected regions within the Western Cape Province of South Africa. Drawing on a comprehensive review of relevant literature, case studies, and expert opinions, this research aims to provide insights into the existing framework’s strengths, weaknesses, and potential improvements. The main emphasis of this research paper is to assess public procurement policy design and the effectiveness of measures including regulations aimed at combating corruption in the Western Cape’s public sector in South Africa. Public procurement regulations are widely implemented in various governmental institutions around the world. Data were collected from twenty-five public sector organizations in the Western Cape province, South Africa, using three data collection methods: interviews, surveys, and document analysis of procurement policies and guidelines. The study’s key findings demonstrated that a fragmented legal and policy framework is complex and opens avenues of corrupt practices and maladministration. The paper fills the gap in scholarly research by exploring how corrupt practices can be reduced by implementing and operationalising robust, flexible, and outcome-based legal and policy frameworks. This paper contributed to the body of knowledge by making policymakers and implementers aware of the pitfalls of a fragmented and misaligned policy framework in public procurement.

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Formulating an integrated intervention programme: reshaping the brain-behaviour functioning of children in conflict with law in India

Author(s): Priyanka Podder,Sanjukta Das,S. L. Vaya,Sarathi Chatterjee / Language(s): English Issue: 7/2016

Juvenile delinquency is a serious social concern, characterized by disturbance in executive functions, cognitive emotion regulation and aggression. The term ‘children in conflict with the law’ refers to any individual below the age of 16years, who has come in contact with the justice system as a result of committing an illegal activity or being suspected of committing an illegal activity. It can be easily understood that the Children in Conflict with Law require rehabilitative measures while they are spending their formative years of life in Juvenile Justice Homes. Rehabilitation has particularly been the focus of corrections programs for Children in Conflict with Law. Research in different parts of the world has focused on various facets of psychotherapeutic intervention like Behaviour Therapy, Contingency management programme, Family Therapy, Music therapy etc. that have been effectively applied in separate formats on these children. It is often found that while implementing psychotherapeutic intervention programmes in practice, these have often not reached up to the extent of their wholistic betterment. This is also true in the Indian context where published research in this particular domain is sparse. To reach the aim of reducing or preventing future criminal behaviour, it is much necessary to strengthen and integrate the appropriate execution of existing psychotherapeutic intervention programmes for delinquency prevention. This paper aims to delineate the conceptual formulation of an Integrated Intervention Programme which is aimed at providing rehabilitation for Children in Conflict with Law. It includes Psycho-education, Music Therapy, Psychodrama and finally Cognitive Behaviour Therapy as well as Cognitive Retraining to enhance positivity, aid in self expression and better emotional regulation and promote adaptive executive functioning. Starting with the Group Therapy mode, the Programme will gradually move towards an individual format to deal specifically with the individualistic needs of each child.

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DIGITALIZATION – THE OLD WIVES’ TALE OF STREAMLINING TAX ADMINISTRATION SYSTEMS

Author(s): Miruna Mihuță / Language(s): English Issue: 1/2024

With great power come great responsibilities – this axiom could also be applied to the issue of digitalisation. As time progresses one can easily notice the swift evolution of technology. If three decades ago, technology was solely seen as an accessory for facilitating our lives, nowadays the discussion revolves around its disruptive effects and its potential power that it can possess once it reaches a certain level of autonomy. Nevertheless, as long as it is controlled and well regulated, one cannot deny that it can streamline all sectors of a society, including public administration. In particular, tax administration is known for being extra‑bureaucratic and formal, public servants having to resort to old‑fashioned procedures. However, this constant state of regression cannot withstand the emergence of digital economy. Thus, the European Union has been proactive in encouraging Member States to transform their public systems. In this study, our aim is to determine whether digitalisation can be implemented in a hassle‑free manner, without raising issues in regard to the traditional principles of European tax law and human rights. We approach it from a bilateral perspective, from both the taxpayer’s point of view and also from the point of view of the tax authorities. In the introductory Part (1) of the article, we will offer a brief history of the European Union’s incentives in improving digitalisation among public administration systems. In the second part (2), we will focus on the current state of European Member States and to what extent their tax administration systems are digitalised. In the third part (3) we will proceed to analyse what are the advantages and the disadvantages a systematic digitalisation could incur for taxpayers. Last but not least, the fourth part (4) will shift the focus to tax administrations.

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ELECTRONIC INVOICE AS A RESPONSE TO VAT FRAUD IN EU: ROMANIA’S TRY TO FIT IN

Author(s): LAURA GABRIELA GORGAN / Language(s): English Issue: 1/2024

Electronic invoicing (e‑invoicing) has become a key tool in combating VAT fraud, a major issue affecting the European Union (EU). VAT fraud, particularly “carousel fraud,” exploits cross‑border transactions to avoid taxes, causing significant revenue losses. The EU promotes e‑invoicing to improve transparency, streamline tax collection, and enhance compliance. Romania, heavily impacted by VAT fraud, is implementing e‑invoicing to strengthen its tax system and integrate into the EU’s digital economy. This research paper examines the effectiveness of e‑invoicing in reducing VAT fraud, focusing on Romania’s challenges and progress, and highlights its role in enhancing fiscal stability and economic integrity in the EU.

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PERSPECTIVE ASUPRA IMPOZITĂRII VENITURILOR PASIVE ÎN TRATATELE FISCALE: ANALIZA ISTORICĂ ȘI COMPARATĂ A CONVENȚIILOR DE EVITARE A DUBLEI IMPUNERI ÎN ROMANIA, PRIN RAPORTARE LA CONVENȚIILE MODEL OCDE

Author(s): Tudor-Sergiu Pilcă,IOANA-ISABEL BUȘA,IRINA-ALEXANDRA CEUȘAN,RADU IONESCU / Language(s): Romanian Issue: 2/2024

In the increasingly interconnected global economy, nations strive to establish clear and efficient international tax policies. Romania, a European Union member state since 2007, is no exception. While not a formal member of the Organization for Economic Cooperation and Development (OECD), Romania has nonetheless found the OECD Model Tax Convention 2017 a valuable tool in guiding its international tax framework, throughout the decades. This article represents the first part of an in-depth analysis of the development of Romania’s policy on tax treaties, from the perspective of passive income taxation. Using comparative-narrative analysis methods and quantitative data analysis, the double taxation-avoidance agreements concluded by Romania with 86 states and 14 renegotiated treaties were examined, in order to establish fiscal policy trends. The document provides an introduction to the historical, economic and geopolitical context that defined Romania’s domestic and international fiscal policies, as well as the impact of Romania’s involvement in the Council for Mutual Economic Aid. Differences in the regulation of passive income are highlighted by data tables, comparing the communist and post-communist periods. The analysis includes graphical tables for highlighting general geopolitical trends and trends in renegotiated agreements. Moreover, the study analyzes the treaties concluded by Romania regarding the taxation of income from immovable property (art. 6 of the OECD Model Convention) as well as the income from dividends (article 10 of the OECD Model Convention). The analysis of these articles is carried out by referencing the definitions given by the Romanian legislator, correlated with the domestic and international doctrine, as well as the OECD and UN Model Conventions, over time.

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A LOCAL TAX IN CONSTANT EVOLUTION: THE TAX ON THE INCREASE IN THE VALUE OF URBAN LAND

Author(s): Daniel Blanco Nunez / Language(s): English Issue: 2/2024

In a comprehensive study, the author analyzes the Spanish tax on the increase in the value of urban land (TIVUL). Both a historical perspective and a modern tax approach on the most recent changes regarding this tax are used, in a paper where the author emphasizes the tax discussions on various elements of the tax.

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Zákon o církvích novelizován

Author(s): Adam Csukás / Language(s): Czech Issue: 96/2024

In 2024, the Czech Republic enacted a significant amendment to the law on churches and religious societies, following extensive consultations and legislative processes. The Ministry of Agriculture's concerns about the term "church legal entity" being too Christian-centric were addressed, and the Ministry of the Interior's proposal for transparency in donations was rejected. The Ministry of Education's suggestion to limit the establishment of educational institutions by church entities was accepted. The amendment also abolished the distinction between entities for religious practice and those for charitable services, and introduced mandatory electronic records. Additionally, it allowed the Ministry of Culture to revoke or modify special rights granted to religious entities and removed the legal responsibility of parent religious communities for the debts of their entities. The amendment was finalized and published as Act No. 237/2024 Coll. on August 6, 2024.

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POTENTIAL AND IMPLICATIONS OF DISPUTES OVER THE AUTHORITY OF THE NATIONAL HUMAN RIGHTS COMMISSION AND THE INDONESIAN NATIONAL POLICE

Author(s): Demas Brian WICAKSONO,Sudarsono Sudarsono,Rachmat SAFA’AT,Muchamad Ali SAFA'AT / Language(s): English Issue: 26/2022

National Human Rights Commission is positioned as an independent state institution at the same level as other state institutions which in carrying out its functions and authorities stand on a par with other state institutions whose authority is granted by law. Although vertically it has an equal position with other state institutions, in carrying out its functions, duties, and authorities, this commission must report to the President and the DPR. Article 18 Paragraph (1) Law Number 26 of 2000 concerning the Human Rights Court states that investigations into gross human rights violations are carried out by the National Human Rights Commission. In carrying out its duties, National Human Rights Commission has the authority to receive reports or complaints from a person or group of people regarding the occurrence of serious human rights violations. Police in Article 2 Law Number 2 of 2002 which is the function of the state government in the field of maintaining security and public order, law enforcement, protection, shelter, and service to the community. If a criminal case occurs later the handling of the case is carried out by the police with the authority of investigation by the Police because it is considered an ordinary crime, but at the same time the case is also investigated by the National Human Rights Commission as a crime against humanity which is part of the National Human Rights Commission. human rights violations. Therefore, related to this condition, a struggle for authority may occur due to differences in the interpretation of the crime which then causes the National Police and National Human Rights Commission to declare authority to each other. The authority dispute between the National Police and National Human Rights Commission then could not be resolved within the executive government because National Human Rights Commission is not a state institution under the President, nor can it be resolved through the Constitutional Court as referred to in Article 24C paragraph (1) of the 1945 Constitution because the object of authority disputed by the two state institutions is powers granted by law.

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INTERROGATING ADMINISTRATIVE LAW AS ORGANIZED LAWLESSNESS: THEORETICAL EXPOSITIONS

Author(s): Remi Chukwudi Okeke,Ifunanya AMASIATU / Language(s): English Issue: 28/2023

This paper interrogates administrative law as organized lawlessness by engaging in the necessary theoretical expositions. The central research question of the work borders on the aptness or logic of depicting administrative law as organized lawlessness. Under a qualitative research design, the study relied on internet materials, book sources, journal articles and other secondary sources of non-numeric data to conduct its interrogations. It traced the source of delineating administrative law as organized lawlessness to Ferdinand Lundberg, an influential American social philosopher, journalist and scholar. The study found immense reason in the thesis of Lundberg. The incidence of administrative tribunals and the embedded practice of administrative adjudication (occasioning apparent detractions from the rule of law ideals) are central to the surrounding issues. Even at that, administrative law has remained an integral and critical aspect of law and administration in contemporary times. Hence, the work recommends the consideration of diverse perspectives in the relevant analyses, and continuing discussions to ensure the nonstop improvement and proper functioning of administrative law within broader legal frameworks.

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Notes on the Administrative Regulations in Eighteenth-Century Transylvania

Author(s): Mihai Vasile Olaru / Language(s): English Issue: 61/2024

The paper explores the role of administrative ordinances as both a source of law and a method of governance in 18th-century Transylvania. The study is based on printed regulations from the 18th century, focusing on their impact on the governance of Habsburg Transylvania. During the age of principality (mid-16th to late 17th century), laws adopted by the Diet were issued in the form of decrees bearing the seal of the prince. Upon taking control over Transylvania at the end of the 17th century, the Habsburgs recognized all previous legal arrangements but began to issue decrees with an unprecedented frequency and relied on them to bypass the Diet and impose their absolutist policies. The paper discusses the interesting situation where ordinances formally invoked and reiterated older legislation, whereas, in fact, they significantly amended it to suit the objectives of the Absolutist rule. For example, a regulation issued in 1772 regarding the wastage of ancestral property pretended to reiterate provisions of the Decretum Tripartitum from 1517. However, a close examination revealed that the regulation significantly departed from the Decretum Tripartitum and altered its provisions. The paper also suggests alternative ways of exploring administrative regulations.

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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.

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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.

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Nezařazení/vyřazení do/ze sítě sociálních služeb kraje a jejich soudní přezkum

Author(s): Zbyněk Vočka / Language(s): Czech Issue: 1/2024

The character of the decision of the regional council to exclude (not to include) a social service into the network of social services of the regionThe paper focuses on the nature of the decision of the regional council to remove a social service from the regional social services network. While the administrative court conclu¬ded that it is not possible to defend against this decision by a lawsuit against the decision of the administrative authority or by a lawsuit against unlawful intervention, the author is of the opinion that the resolution of the regional council may be an unlawful intervention that can be reviewed in the administrative court system, but only to the extent that the procedure defined by the regional council for inclusion/exclusion from the network of social services of the region was followed.

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Etický kódex a správne disciplinárne delikty

Author(s): Matej Horvat / Language(s): Slovak Issue: 2/2024

Administrative disciplinary offences are a type of administrative offence, main¬ly emphasising compliance with (internal) obligations within an institution. Their spe¬cificity lies in the fact that, from a substantive point of view, they may, by law, leave the definition of the facts of the offence also to an internal regulation. One of these regulati¬ons may be a code of ethics. In this paper I will deal with the definition of administrative disciplinary offences and codes of ethics as a source of the facts of these offences, pointing out whether, from the point of view of European decision-making practice, administra¬tive disciplinary offences can be considered as criminal charges for the purposes of Article 6 of the Convention and, in the event of a positive or negative answer, what principles and procedures will apply to the imposition of liability for a committed administrative disci-plinary offence. I will also compare the above in the light of national case law and analyse whether there are any differences in the European and national approaches available in the decision-making practice.

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Základy francouzské právní ochrany kulturního dědictví a kulturních památek – relevance pro českou právní úpravu?

Author(s): Monika Horáková / Language(s): Czech Issue: 2/2024

This article discusses the approach to cultural wealth and cultural heritage in terms of its definition, its sufficiency and the possibilities of its implementation from the perspective of legal regulation. Cultural heritage is protected by both international and national sources of law, and especially national ones, while the relevant Czech legislati¬on, despite its partial amendments, does not adequately regulate the protection of these goods. The Czech Republic has not adopted a comprehensive, modern legal regulation. The protection of cultural landmarks as cultural assets is still regulated by a law adopted before 1989 and, despite the changes, still contains inadequate provisions, which were in place at the time of its creation. The French concept of the protection of cultural heritage is conceived in a different way. And question is, is it useful for the drafts of new Czech legislation?

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