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Na rechten in Amsterdam te hebben gestudeerd,werkte F.H.M. Grapperhaus (1927-2010) als belastingconsulent. Hij promoveerde in Tilburg op een onderzoek waarin hij de leer van het globale evenwicht uitwerkte. Als staatssecretaris van Financin in het kabinet-De Jong (1967-1971) loodste hij onder meer de nieuwe, op Europese leest geschoeide, omzetbelasting door het parlement. In deze hoedanigheid raakte hij naar eigen zeggen geobsedeerd door het streven naar vereenvoudiging van de belastingwetgeving. Na een intermezzo als bankier, was hij geruime tijd hoogleraar belastingrecht aan de Leidse universiteit. Zijn academische verplichtingen combineerde hij met werkzaamheden als onafhankelijk adviseur bij een groot kantoor. Als fiscale wetenschapper ging Grapperhaus vanaf enig moment steeds nadrukkelijker het verschijnsel belastingen in historisch perspectief benaderen, zonder zijn belangstelling voor beleidsmatige fiscale vraagstukken te verliezen. In deze studie wordt Grapperhaus met name als fiscalist belicht, mede aan de hand van de verschillende levensfasen die hij heeft doorgemaakt

This book investigates several dimensions of the concept of cosmopolitanism since Kant. The first of these dimensions is a world vision that considers the construction of a »cosmopolitan self« as a question of justice. The second is the idea that a local political-legal order is fully democratic only if it respects the environment and the human rights of all people of the world, regardless of their citizenship. The third dimension concerns the practice of cross-border associations between individuals, institutionalized or not (cosmopolitics, as Balibar called it). The fourth considers individuals as subjects of international law, as in the case of individual petitions concerning human rights through the European Court of Human Rights and individual responsibility in international criminal law. Finally, the fifth dimension is a form of ecological consciousness based on the relationship between the self and the cosmos, which would imply a profound revision of modern anthropocentric concepts.

Preliminary Material -- Introduction -- Setting the Context -- The Old Bridge: Knowing the Facts -- International Law Protecting Cultural Property in Armed Conflict -- The Legal Nature of the Destruction of the Old Bridge -- The Question of Justice for the Destruction of the Old Bridge -- Conclusion -- Cases -- Legal Instruments -- Select Bibliography -- Index.

Problem setting. The origins of the civil society idea reach the antiquity, but its single concept still doesn't exist. However, its value for progressive development of civilization is stressed. Recent research and publications analysis. Works of the such scientists are devoted to the problem of civil society as J. Alexander, E. Gellner, K. John, N. Rosenblum, O.G. Danilyan, M.L. Zainchkovskiy, A.F. Karas', A.M. Kolodiy, A.F. Kolodiy, P.M. Rabinovich, O.G. Chuvardynskiy, G.P. Shchedrova and others. However, its genesis still is not enough explored from the position of the philosophy of law. Paper objective – analysis of the civil society concept evolution in the philosophical and legal aspects. Paper main body. In the period of antiquity the idea of civil society was formulated by Plato, according to which only the ideal State corresponds to the person needs. Aristotle sayd that the best social and political order was a politia and offered a image of the citizen as a person who combines dominion and freedom. In the Middle Ages the problem was analyzed by St. Augustine and Thomas Aquinas. In the Renaissance the differentiation of the State and civil society was substantiated byMachiavelli. In the XVII century philosophical and legal analysis of the issue was made by Hobbes, who argued that a person was looking for opportunities to satisfy their interests by establishing a civil way of life or a State. According to John Locke, "those who combined with law and judicial institutions are in the civil society," which is the opposite of the natural State. In the Age of Enlightenment the problem was analyzed by Sh.L. Montesquieu, Jean-Jacques Rousseau, Thomas Paine and others. In particular, according to Montesquieu, civil society is an essential safeguard against tyranny and dictatorship rulers. The contrast between civil society and the State was accented by T. Payne. In the end XVIII - the beginning XIX century I. Kant argued that people came together to harmonize liberty and can be considered as citizens (cives). G.W.F. Hegel emphasized formal equality of people. A. de Tocqueville studied the civic associations that promoted the spirit of solidarity, tolerance, cooperation and monitoring the government. According to the concept of Marxism, world-historical alteration will be accompanied by the withering the State away, and civil society becomes a global system. In the twentieth century J. Keane considered "civil society" as protected by law non-violent, self-organized, non-State institutions connected with each other and with the State, which narrows and at the same time makes possible their activities. Robert Putnam argued that the only reason for the success of democratic governance was a tradition of public preferences and behavior. J. Alexander believed that civil society was the sphere of "universalized social solidarity." Civil society was considered by E. Gellner as a collection of non-governmental institutions that act against the State. Conclusions of the research. Analysis of the evolution of the civil society concept argues that in the different historical periods it includes freedom, equality, justice, social values and virtues. Today it stands at the center of scientific debate, it is a guarantor of the progressive civilization development and needs proper legal support. ; Проанализированы концептуальные основы гражданского общества в истории философско-правового дискурса. Обосновано положение о том, что инвариантным содержанием концепта гражданского общества оставались идеи свободы, равенства, справедливости, общественные ценности и нравственность. Также подчеркивается, что современное гражданское общество выступает гарантом демократизации и требует надлежащего правового обеспечения ; Проаналізовано концептуальні основи громадянського суспільства в історії філософсько-правового дискурсу. Обґрунтовано положення про те, що інваріантним змістом концепту громадянського суспільства залишались ідеї свободи, рівності, справедливость, суспільні цінності та чесноти. Наголошено, що сучасне громадянське суспільство виступає гарантом демократизації та потребує належного правового забезпечення.

Problem setting. The origins of the civil society idea reach the antiquity, but its single concept still doesn't exist. However, its value for progressive development of civilization is stressed. Recent research and publications analysis. Works of the such scientists are devoted to the problem of civil society as J. Alexander, E. Gellner, K. John, N. Rosenblum, O.G. Danilyan, M.L. Zainchkovskiy, A.F. Karas', A.M. Kolodiy, A.F. Kolodiy, P.M. Rabinovich, O.G. Chuvardynskiy, G.P. Shchedrova and others. However, its genesis still is not enough explored from the position of the philosophy of law. Paper objective – analysis of the civil society concept evolution in the philosophical and legal aspects. Paper main body. In the period of antiquity the idea of civil society was formulated by Plato, according to which only the ideal State corresponds to the person needs. Aristotle sayd that the best social and political order was a politia and offered a image of the citizen as a person who combines dominion and freedom. In the Middle Ages the problem was analyzed by St. Augustine and Thomas Aquinas. In the Renaissance the differentiation of the State and civil society was substantiated byMachiavelli. In the XVII century philosophical and legal analysis of the issue was made by Hobbes, who argued that a person was looking for opportunities to satisfy their interests by establishing a civil way of life or a State. According to John Locke, "those who combined with law and judicial institutions are in the civil society," which is the opposite of the natural State. In the Age of Enlightenment the problem was analyzed by Sh.L. Montesquieu, Jean-Jacques Rousseau, Thomas Paine and others. In particular, according to Montesquieu, civil society is an essential safeguard against tyranny and dictatorship rulers. The contrast between civil society and the State was accented by T. Payne. In the end XVIII - the beginning XIX century I. Kant argued that people came together to harmonize liberty and can be considered as citizens (cives). G.W.F. Hegel emphasized formal equality of people. A. de Tocqueville studied the civic associations that promoted the spirit of solidarity, tolerance, cooperation and monitoring the government. According to the concept of Marxism, world-historical alteration will be accompanied by the withering the State away, and civil society becomes a global system. In the twentieth century J. Keane considered "civil society" as protected by law non-violent, self-organized, non-State institutions connected with each other and with the State, which narrows and at the same time makes possible their activities. Robert Putnam argued that the only reason for the success of democratic governance was a tradition of public preferences and behavior. J. Alexander believed that civil society was the sphere of "universalized social solidarity." Civil society was considered by E. Gellner as a collection of non-governmental institutions that act against the State. Conclusions of the research. Analysis of the evolution of the civil society concept argues that in the different historical periods it includes freedom, equality, justice, social values and virtues. Today it stands at the center of scientific debate, it is a guarantor of the progressive civilization development and needs proper legal support. ; Проанализированы концептуальные основы гражданского общества в истории философско-правового дискурса. Обосновано положение о том, что инвариантным содержанием концепта гражданского общества оставались идеи свободы, равенства, справедливости, общественные ценности и нравственность. Также подчеркивается, что современное гражданское общество выступает гарантом демократизации и требует надлежащего правового обеспечения ; Проаналізовано концептуальні основи громадянського суспільства в історії філософсько-правового дискурсу. Обґрунтовано положення про те, що інваріантним змістом концепту громадянського суспільства залишались ідеї свободи, рівності, справедливость, суспільні цінності та чесноти. Наголошено, що сучасне громадянське суспільство виступає гарантом демократизації та потребує належного правового забезпечення.

Problem setting. The origins of the civil society idea reach the antiquity, but its single concept still doesn't exist. However, its value for progressive development of civilization is stressed. Recent research and publications analysis. Works of the such scientists are devoted to the problem of civil society as J. Alexander, E. Gellner, K. John, N. Rosenblum, O.G. Danilyan, M.L. Zainchkovskiy, A.F. Karas', A.M. Kolodiy, A.F. Kolodiy, P.M. Rabinovich, O.G. Chuvardynskiy, G.P. Shchedrova and others. However, its genesis still is not enough explored from the position of the philosophy of law. Paper objective – analysis of the civil society concept evolution in the philosophical and legal aspects. Paper main body. In the period of antiquity the idea of civil society was formulated by Plato, according to which only the ideal State corresponds to the person needs. Aristotle sayd that the best social and political order was a politia and offered a image of the citizen as a person who combines dominion and freedom. In the Middle Ages the problem was analyzed by St. Augustine and Thomas Aquinas. In the Renaissance the differentiation of the State and civil society was substantiated byMachiavelli. In the XVII century philosophical and legal analysis of the issue was made by Hobbes, who argued that a person was looking for opportunities to satisfy their interests by establishing a civil way of life or a State. According to John Locke, "those who combined with law and judicial institutions are in the civil society," which is the opposite of the natural State. In the Age of Enlightenment the problem was analyzed by Sh.L. Montesquieu, Jean-Jacques Rousseau, Thomas Paine and others. In particular, according to Montesquieu, civil society is an essential safeguard against tyranny and dictatorship rulers. The contrast between civil society and the State was accented by T. Payne. In the end XVIII - the beginning XIX century I. Kant argued that people came together to harmonize liberty and can be considered as citizens (cives). G.W.F. Hegel emphasized formal equality of people. A. de Tocqueville studied the civic associations that promoted the spirit of solidarity, tolerance, cooperation and monitoring the government. According to the concept of Marxism, world-historical alteration will be accompanied by the withering the State away, and civil society becomes a global system. In the twentieth century J. Keane considered "civil society" as protected by law non-violent, self-organized, non-State institutions connected with each other and with the State, which narrows and at the same time makes possible their activities. Robert Putnam argued that the only reason for the success of democratic governance was a tradition of public preferences and behavior. J. Alexander believed that civil society was the sphere of "universalized social solidarity." Civil society was considered by E. Gellner as a collection of non-governmental institutions that act against the State. Conclusions of the research. Analysis of the evolution of the civil society concept argues that in the different historical periods it includes freedom, equality, justice, social values and virtues. Today it stands at the center of scientific debate, it is a guarantor of the progressive civilization development and needs proper legal support. ; Проанализированы концептуальные основы гражданского общества в истории философско-правового дискурса. Обосновано положение о том, что инвариантным содержанием концепта гражданского общества оставались идеи свободы, равенства, справедливости, общественные ценности и нравственность. Также подчеркивается, что современное гражданское общество выступает гарантом демократизации и требует надлежащего правового обеспечения ; Проаналізовано концептуальні основи громадянського суспільства в історії філософсько-правового дискурсу. Обґрунтовано положення про те, що інваріантним змістом концепту громадянського суспільства залишались ідеї свободи, рівності, справедливость, суспільні цінності та чесноти. Наголошено, що сучасне громадянське суспільство виступає гарантом демократизації та потребує належного правового забезпечення.

Management of zakat after birth No. 23 of 2011, zakat management is the planning, implementation, and supervision of the collection and distribution and utilization of zakat. The purpose of this study is to find out and understand the substantial differences in the management of zakat in Law No.38 of 1999 with Law no. 23 of 2011. The research method used is the type of juridical normative research (legal research). The results of this study there are some differences in the previous and present laws, namely the naming change, the abolition of BAZDA to BAZNAS and formed directly by the minister, the former Amil Zakat Institute formed by the community now formed by Islamic community organizations and its arrangements are increasingly complex, the Government now has the highest position in managing zakat compared to the community and only people who have permission to manage zakat. There are administrative and criminal sanctions.

Abstract:Twenty U.S. states permit the indefinite detention of civilly committed sex offenders after the end of their prison sentences if their dangerousness is due to a "mental abnormality." This article explores the origins of one such law by examining its predecessor, the Minnesota Psychopathic Personality Act of 1939. Passed in the wake of a panic over sex crimes and upheld by the Supreme Court in 1940, Minnesota's psychopath statute extended a 1917 eugenics law providing for the compulsory civil commitment and institutionalization of "defectives" to persons alleged to have a psychopathic personality. Analyzing the 1917 and 1939 laws together shows how one state's psychopath statute had less to do with psychiatric authority than with the legal and administrative framework established by Progressive-era eugenics. From the 1910s until today, dubious claims about the ability of science to identify potential criminals legitimized politically popular, but constitutionally questionable, forms of administrative and social control.

Purpose: The aim of the study is to investigate extremism as a complex inter-branch concept which complicates law enforcement practice. Methodology: This is an analytic-dialectical research whose data are obtained through the analysis of historical, legal and sociological texts and data. Main Findings: When defining extremism in the basic law of anti-extremist legislation, it is necessary to proceed from the fact that the phenomenon, the concept of which should be formulated, is manifested in different spheres of social and political life. In conclusion, extremism creates an ideological basis for terrorism, but the acts of terrorism go beyond the concept of extremism. Applications: This article can be used by regional schools, cultural organizations and universities. Novelty/Originality: In this study, correlation between the phenomena of terrorism and extremism has been studied on the basis of definition for terrorist act given in part 1 of article 205 of the criminal code of the Russian Federation.

With the on-going Anglophone crisis in the two English-speaking regions of Cameroon, individuals, businesses and the government are increasingly becoming at risk of being targeted by cyber criminals. Amid this challenge, Cameroon has enacted a law relating to Cyber Security and Cyber Criminality (hereinafter referred to as the Cyber law) and trained personels to fight cybercrime. In spite of these measures, cybercrime is still rampant and the question is why? This contribution therefore examines the measures put in place to combat cybercrime with the aim of showing that the measures are inadequate. Also, the contribution explains why cybercrime is prevalent in Cameroon and concludes with measures to prevent and minimise the impacts of cybercrime (recommendations). This paper aims to raise awareness and improve knowledge of data protection rules, especially among investigating officers, students, specialists and non-specialist legal practitioners who have to deal with data protection issues in their work.

Compliance is a topic of undeniable topicality. His initial transfer from bussiness ethics to corporate law and then to criminal law determines the need to recognize his capacity for performance. In our analysis we try to propose an initial assessment of the penal legal significance of the implementation of Compliance programs in the face of the possible criminological foundation of its use, an edge barely recognized in our countries of well-known anti-empirical tradition. ; El cumplimiento normativo constituye un tópico de innegable actualidad. Su traslado inicial desde el bussiness ethics hacia el derecho corporativo y luego hacia el derecho penal determina la necesidad de reconocer su capacidad de rendimiento. En nuestro análisis procuramos proponer una valoración inicial de la significación jurídico penal de la implementación de programas de cumplimiento de cara a la posiblefundamentación criminológica de su utilización, una arista escasamente reconocida en nuestros países de conocida tradición antiempirica.

AbstractThe article is devoted to an analysis of the International Commission against Impunity in Guatemala (CICIG) that was established in 2006 to fight against clandestine criminal structures and illegal security groups in this country. Over the last decade, CICIG has achieved numerous victories in prosecuting corrupt politicians, businessmen, judges, and law enforcement officers, as well as in reforming legal and judicial institutions in Guatemala. CICIG represents an experimental approach to the fight against impunity and corruption in weak and failed states, with the aid of international anti‐corruption and law enforcement experts. Since this experience is very useful for other countries, the article takes a comprehensive look at the lessons they can learn from Guatemala's case. CICIG serves as a good example of new anti‐corruption tools and innovative agreements created under the aegis of the United Nations. The article argues that CICIG's expansion to other countries could constitute a new chapter in the global fight against corruption.

Corruption is a criminal act. Corruption causing state unable to fulfill its legal duty; to protect and to welfare his society, in those conditions states wouldn't be able delivering happiness for the people. Corruption recently in Indonesia is involving all society element, including the law enforcement officer. Furthermore, some verdicts describing un- responsive and un-progressive decisions, then make this verdict having no quality and fairness. These realities, motivating KPK RI (.) take some real steps in preventing and combating corruption through court recording activity in any corruption case at the court; prosecutor could be from KPK or district attorney with specific circumstances, the case get much public attention; because of its actor or how big government loss. Court records during court session over corruption case has improved some law enforcement officer behavior for not doing corruptive. It has also become an effective tool for arising social control which is a part of corruption eradicating.

Рассмотрены принятые федеральные законы «О противодействии коррупции» и «О внесении изменений в отдельные законодательные акты РФ связи с ратификацией Конвенции ООН против коррупции от 31 октября 2003 г. и Конвенции об уголовной ответственности за коррупцию от 27 января 1999 г.». В результате анализа авторами сделаны выводы о достоинствах и недостатках нового антикоррупционного законодательства; обосновываются предложения по внесению дополнений и изменений в принятые нормативно-правовые акты. ; The article presents the analysis of the adopted Federal Statutes "On Anti-corruption Measures" and "On Amendments to Certain RF Acts of Law due to ratification of the UNO Convention Against Corruption adopted on October 31, 2003 and Criminal Law Convention on Corruption adopted on January 27, 1999". As a result of the analysis the authors of the article make up conclusions about advantages and disadvantages of the new anti-corruption legislation and substantiate motions for amendments to the passed statutory and legal acts.

Economists approach the behaviour of potential criminals, litigants and law enforcement agencies in terms of rational choice: the actors choose the best alternatives in terms of costs and benefits within the choices open to them. The prime focus of economists is on the general factors in society affecting the crime and litigation level and on the interaction between the crime and litigation level and the legal system. In doing so they have to study the interaction between the micro level of individual decision making and the macro level of the law enforcement system reacting on these decisions. Data are often only available at aggregate (macro) level. Econometric studies at the macro level, especially time series, have the problem that many effects have to be estimated from a limited number of data. Various types of studies and some empirical results regarding crime, litigation and the workload of judicial services are discussed.