The judgement of the Supreme Administrative Court referred to in the document relates to the issue of the statute of limitations of a tax liability, which is a construction of tax law. The legal question that raised serious doubts in a specific case was whether tax law is part of administrative law or constitutes a separate branch of law. The problem arose in connection with Article 15zzr(1)(3) of the COVID-19 Act. The result of the analysis confirms the thesis that the statute of limitations on tax liabilities cannot be regulated by provisions of administrative law, as tax law does not fall within the category of administrative law but constitutes a separate branch of law.
In 2023, the Philippines, led by Marcos Jr., confronted a pivotal period marked by intricate diplomatic maneuvers, economic recalibrations, governance reforms, and persistent human rights concerns. The return of the Marcos political dynasty is a significant change in the political landscape, while economic challenges persist despite mixed reports on growth. With a commitment to an independent foreign policy, the Philippines faces a delicate balancing act between the United States and China in a world characterized by shifting power dynamics and strategic complexities.
In 2023, North Korea continued along a trajectory similar to that of 2022, with developments in politics, the economy, military, and diplomacy. The regime's primary focus was on the glorification of Kim Jong-Un and the enhancement of its nuclear capabilities to ensure regime stability. This involved efforts to maintain internal solidarity through economic mobilization while tightly controlling any social dissatisfaction. North Korea adamantly refused to discuss denuclearization with the United States and designated South Korea as a belligerent state. Meanwhile, the country pursued closer cooperation with Russia and strengthened its long-standing ties with China. Although the full realization and substantial impact of North Korea's achievements may be limited at this point, there appears to be progress in line with its strategic plan.
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I didn't watch that many 2023 movies this year, particularly through October. However, I did sign up for Letterboxd and have been writing brief reviews there. It obviously serves to log all the films I've seen, not merely those released in 2023. It appears I watched 86 films in 2023; thus, the list of new films below reflects only a small portion of my total movie viewing. As longtime readers know, this is an annual list and here is a link to last year's post if you want to work backwards through my viewing experiences. Films from this first set will probably receive award nominations, or at least deserve strong consideration.Leave the World BehindMay DecemberScrapperMaster GardenerAre You There God? It's Me, MargaretShowing UpI doubt Leave the World Behind is the best picture of 2023, but I think it is outstanding and am certain to see it again -- and will strongly consider it for viewing in my class on Global Politics Through Film. Amidst all the paranoia are some interesting reactions to uncertainty, threats, cyber-terror, and ecological catastrophe. May December is an interesting film with strong acting performances and both subtle and unsubtle messages. At least the filmmaker had something of potential importance to say.Scrapper is sort of a British version of The Florida Project, though I think the young girl lead actor is older in this film. The story is interesting, there are some funny moments, and the human connections seem real. Master Gardener was one of the stranger movies I've seen in awhile and the romantic connection that the title character ultimately forms is unpredictable, but believable. Joel Egerton is a talented actor that I also saw this year in The Stranger. He plays very complex characters in both films. Are You There God? It's Me, Margaret (based on the Judy Blume book) was entertaining, despite the fact that I was likely not the target audience. Kathy Bates steals her scenes, which are often hilarious. Showing Up is a character study with a thin plot and terrific acting performances. The artists in the film are friends and family who inspire and infuriate one another, depending upon the moment. In the end they seem to be able to live with that dichotomy even if some are particularly gifted and have talent that "shows up" others. My spouse and I are big fans of director Kelly Reichardt. Check out her other films, perhaps beginning with First Cow or Wendy and Lucy. We saw Certain Women a few weeks prior to seeing Showing Up. These films were quite good and might receive award consideration:SharperThe KillerThey Cloned TyroneRealityBarbieThe Pez Outlaw (documentary)Sharper is a pretty good crime film with con-man (woman) vibes. The Killer is well-executed, but ultimately the story is a basic revenge plot for an unsympathetic character. It lacks heft. They Cloned Tyrone isn't really a comedy, despite Jamie Foxx's performance, but it is entertaining and fairly clever at times. Reality was interesting and based on a true story, but the true story felt a little thin for a feature film. Everyone saw Barbie, right? I liked it, more or less, but there are significant shortcomings inherent in the source material. This film's success proves that Margot Robbie and Ryan Gosling have enough star power (and talent), and Greta Gerwig sufficient directing skill, to make an entertaining film out of almost nothing substantial. I would have liked to see those 3 remake something like The Pez Outlaw as a feature film, rather than a small documentary. Bet that would be interesting. It's a fun tale on its own. These were less interesting to me:Asteroid CityNo Hard FeelingsIndiana Jones and the Dial of DestinyAsteroid City is an interesting visual experience, but Wes Anderson's mannered style becomes a bit tedious in this mediocre film. In all honesty, I didn't think that much of Wes Anderson's previous film, The French Dispatch, and wonder if he's trying a bit too hard to be quirky at the expense of story-telling. Keep in mind that I loved Moonrise Kingdom and The Grand Budapest Hotel. I also saw his short The Wonderful Story of Henry Sugar this fall and found it merely OK. Jennifer Lawrence is always worth watching, and there's much of her to see in No Hard Feelings (you probably read about the beach scene even if you didn't see the movie), but this is not a particularly funny comedy. Maybe it would have been better in a theater. Nothing in Indiana Jones seemed particularly novel, but I guess it was worth using the IP for one last payday. I kind of wish the character Jones had been handled more like James Bond, with younger actors portraying him after a few films with more frequent releases. An adventuresome archaeologist is a great premise, but they could have used more creativity reflecting on the world. I'm obviously missing a large number of highly rated films from 2023 and plan to see them through 2024 (and beyond). I used to provide a list (and I still might) of top-rated films that I have not yet seen, but I didn't do it last year and no one complained. Visit this blog's homepage.
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In: Sport und Gesellschaft: Zeitschrift für Sportsoziologie, Sportphilosophie, Sportökonomie, Sportgeschichte = Sport and society, Band 20, Heft 3, S. 335-336
At the end of the 1870s, the oppressive policies of the Argentine State were intensified towards the indigenous people linked to the Southern Border, visible in the punitive expeditions of 1878-1879. In the case of theranqueles, located in the centralPampa, these actions were part of previous strategies of attrition, carried out by the military commanders ofSan LuisandCórdobathrough the diplomatic channel, softening campaigns and co-optation of contingents who, both forced and voluntarily, migrated to the fortsVilla MercedesandSarmiento. From a line of investigation that seeks to reconstruct the itineraries of theranquelessubmitted in the aforementioned context, the article characterizes the imprisonment of the indigenous people taken by the 3rd Expeditionary Division (April-August 1879) under the leadership of Colonel Eduardo Racedo. Its purpose is to describe their living conditions while they were in thePitral Lauquencamp (nearPoitagué), understanding that it simultaneously acted as a place of concentration and distribution of prisoners. ; Al terminar la década de 1870 se intensificaron las políticas opresivas del Estado argentino para con los indígenas ligados a la Frontera Sur, visibles en las expediciones punitivas de 1878-1879. En el caso de los ranqueles, situados en la pampa central, estas acciones se enmarcan en estrategias previas de desgaste ejecutadas por los mandos militares de San Luis y Córdoba a través de la vía diplomática, las campañas de ablandamiento y cooptación de contingentes que migrabande manera forzaday por presentación a los fuertes Villa Mercedes y Sarmiento. Desde una línea de investigación que busca reconstruir los itinerarios de los ranqueles sometidos en ese contexto, el artículo caracteriza elaprisionamiento de los indígenas tomados por la 3aDivisión Expedicionaria (abril-agosto de 1879) bajo el liderazgo del coronel Eduardo Racedo. Su finalidad es describir sus condiciones de vida mientras estuvieron depositados en el campamento Pitral Lauquen (cercano a Poitagué), lugar de concentración y distribución de prisioneros.