Судебный порядок разрешения налоговых споров в Польше
The article is devoted to the legal framework of tax disputes resolution in the Republic of Poland. The author analyzes the evolution of the administrative proceedings in Poland, describes the process of formation of the court of cassation for consideration of tax disputes – the Supreme Administrative Court. The procedures of resolution of tax disputes in the administrative courts of first instance and the cassation court are described. Particular attention is paid to the analysis of the legal nature of decisions of the Supreme Administrative Court and their impact on the tax litigation in Poland.
The sixth issue of the series “Studia Historico-Juridica” (“Historical Jurisprudence”) is confined to the 520th anniversary of the Code of Laws (Sudebnik) of Ivan the Great, which played a key role in the formation of a unified Russian state. The reader will get acquainted not only with the modern legal and historical scientific interpretations of Russian medieval legal norms and institutions, but also with new documents supplementing our knowledge about Russian legal culture of the 15th-17th centuries. The collection is addressed to the scientific community and a wide range of readers who study the historical and cultural heritage of our country.
This article explores early modern criminal procedure and the emergence of a culture of appeal in the Russian system of criminal justice. It raises several important questions: Why did the appeal procedure not function as an ultimate guarantee of justice? How did Russian procedural law make appeals nothing more than the last stop on an ‘assembly line’, as a confirmation of a verdict rather than another court instance? How was criminal procedure connected with the political regime and a broader understanding of justice in early modern Russia? And what was then the ultimate goal of appeals that encouraged litigants to proceed with their cases to the highest court authorities? The author argues that Russia developed a so-called ‘appeal culture’, i.e., a situation in which individuals were willing to proceed with an appeal despite the quality of judicial decisions. Coupled with selective justice and a subjective understanding of fair trial, the appeal became one of the main means of acquiring a desirable verdict or, at least, of preventing an adversary from receiving such a verdict.
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter