Suchergebnisse

Legal Imagination in Trouble Times : An Introduction / Richard Mullender, Matteo Nicolini, Thomas D.C. Bennett and Emilia Mickiewicz -- The Progress of Legal Education in England / John Baker -- The Dragon in the Cave : Fleta as a Legal Imagining of Early English Common Law / John Casey Gooch -- The Apotheosis of King Charles I / Ian Ward -- Pathologies of Imagination and Legitimacy of Judicial Decision Making / Emilia Mickiewicz -- Law and Belief: The Reality of Judicial Interpretation / R. Scott Fraley -- Legal Imagination or an Extra-Legal Hoax : On Storytelling, Friends of the Court and Crossing Legal Boundaries in the US Supreme Court / Aleksandra Wawrzyszczuk -- The French Revolution and the Programmatic Imagination : Hilary Mantel on Law, Politics, and Misery / Richard Mullender -- Internal Coherence and the Possibility of Judicial Integrity / Patrick O'Callaghan -- Legal Humanism : 'Stylistic Imagination' and the Making of Legal Traditions / Cristina Costantini -- Depicting the End of the American Frontier : Some Thoughts on Larry McMurtry's Lonesome Dove Series / Giacomo Delledonne -- Coleridge's Dystopia and the Optics of Law Thomas Bennett and Olivia Reilly -- Against the Failure of the Legal Imagination . Literary Narratives, Brexit and the Sort of the Anglo-British Constitution Matteo Nicolini.

In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts' compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.

The paper analyzes issues of defense of foreign citizens' and apatrides' economic rights and interests from criminal offense and wrongful acts within the Russian Federation. Due to situation of political strain, fueled by refugee crisis, obviously national legal system faces new challenges in maintaining human values within its borders. The key idea of the paper is a legal capacity to renege from providing the non-citizens of national equality, addressing the lex personalis i.e., the law of the alien's home country for meaningful rights and interests' defense. The certainty is based on the fact that the legislation of alien's home country could not always correspond with the Russian one and it could not be read as a decline in alien's legal status. Even a superficial view reveals lots of theoretical and enforcement issues ranging from providing equal defense from criminal or administrative offence to defense from maladministration. Despite the distinctions in national legal systems, common European trend is aimed at highest possible defense of non-citizens' and apatrides' economic interests. Thus, Russian legal system admits feasible aliens' adjective law limitations as a retaliatory measure for Russian citizens' rights limitation abroad. Authors push for balancing both personal and public interests when determining the legal defense of economic interests of non-citizens in accordance with European practice. ; peer-reviewed

The political science undergraduate curriculum has long included courses dealing with substantive aspects of the law. At one time the traditional constitutional law course served as an introduction to the relationship of law and politics. More recently courses such as civil liberties, criminal justice, judicial process, and law and society have become frequent political science offerings. While these and other courses teach students procedural and substantive aspects of the law, many such courses contain student research components as a learning device.Too often, however, political science/ public law training has ignored teaching about the uses of resources for legal research. Students are often directed to the law section of the library to face a batch of new and bewildering resource materials. As a result, Unfamiliar or seemingly intimidating materials such as Shephard's or law digests were often ignored or improperly used by students.

This paper presents an economic theory of property, tort, and contract law based on the goal of efficiently governing economic exchange relationships. In the theory, legal boundaries emerge endogenously in response to exogenous differences in the nature of the underlying transaction concerning the possible existence of unforeseen or non-contractible contingencies, and/or the desire of one of the parties to make non-salvageable investments prior to trade. The analysis asks whether, in this context, the transaction is best governed by property, tort, or contract principles. The conclusions are illustrated by a discussion of several cases that occupy the "boundaries" between the various areas.

Legal theory has been much occupied with understanding legal systems and analysing the concept of legal system. This has usually been done on the tacit or explicit assumption that legal systems and states are co-terminous. But since the Rome Treaty there has grown up in Europe a `new legal order', neither national law nor international law, and under its sway older conceptions of state sovereignty have been rendered obsolete. At the same time, it has been doubted whether the `European Union' that has grown out of the original `European Communities' has a satisfactory constitution or any constitution at all. What kind of legal and political entity is this `Union' and how does it relate juridically and politically to its member states? Further, the activity of construing or constructing `legal system' and legal knowledge becomes visibly problematic in this context. These essays wrestle with the above problems

"Hot returns" is the term coined popularly to the action carried out by the law enforcement authorities and consists of handing the foreign citizens who have been intercepted by those authorities in the area under Spanish sovereignty over to the Moroccan authorities on a de facto basis without carrying out the legally established procedures or meeting the internationally acknowledged guarantees. Images, witnesses and other numerous sources with evidential value accredit such practices in the cities of Ceuta" and Melilla and the small islands under Spanish sovereignty. This report is aimed at (I) establishing that "hot returns" breach the immigration legislation (II) and the lack of a legal basis of the Spanish Ministry of the Interior's attempts to justify the "hot returns" based on the concept of an "operational" border (III), the irregular entry through unauthorised border posts (IV) and the agreement between Spain and Morocco regarding the circulation of people, transit and readmission of foreigners who enter illegally (V). Likewise, this report sets out the reasons why a possible reform of the immigration legislation to provide legal coverage to these types of practices would contravene EU regulations and international human rights law, which would expressly discredit them (VI). This report ends with reflections about the criminal implications for those who order, execute or allow "hot returns"