rss_2.0Journal of Legal Studies FeedSciendo RSS Feed for Journal of Legal Studieshttps://sciendo.com/journal/JLEShttps://www.sciendo.comJournal of Legal Studies 's Coverhttps://sciendo-parsed-data-feed.s3.eu-central-1.amazonaws.com/636ddbca98240f0297d4b5ce/cover-image.jpg?X-Amz-Algorithm=AWS4-HMAC-SHA256&X-Amz-Date=20221205T075648Z&X-Amz-SignedHeaders=host&X-Amz-Expires=604800&X-Amz-Credential=AKIA6AP2G7AKP25APDM2%2F20221205%2Feu-central-1%2Fs3%2Faws4_request&X-Amz-Signature=e5fd1e355fd5ca9c275b7941053690b644c64a5c2c61d2f40a7d0de54f7f4b49200300Prosecutor: The History, Duties, and Responsibilities in Georgia, and Other Foreign Countrieshttps://sciendo.com/article/10.2478/jles-2022-0015<abstract> <title style='display:none'>Abstract</title> <p>The prosecutor is an individual who on behalf of the Government carries on criminal prosecution against the guilty person and in the court with the mandate of society and supports the State Prosecution. The main aim of the prosecutor is the find out such objective and indisputable evidence, which will help the court to make the right and fair decision. The present article according to the qualitative research method focuses on the history, stages of development, and current functions of the prosecutors. Based on this, it became clear how effective and productive the prosecutor’s participation in the court is and, in general, how independent the prosecutor is in the performance of his or her functions and what are similarities and differences in different countries prosecutor’s independence, roles, and responsibilities. As the study highlighted the International Prosecutor should have exclusively such rights, as investigation and implementation of criminal persecution against specific persons. Apart from these restrictions imposed by the legislation, of course, substantive importance is given to the global situation in the world during the prosecutor’s activities.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Teaching Legal Reasoning to Law Students in Pakistan: Need for Reforms in LLB Curriculumhttps://sciendo.com/article/10.2478/jles-2022-0013<abstract> <title style='display:none'>Abstract</title> <p>Legal education is the method for preserving the rule of law, which is the fundamental premise upon which contemporary nations political and legal underpinnings are built. Legal thinking skills are one of the primary characteristics required of legal practitioners. It is also emphasized in legal education as a primary goal. In Pakistani law schools, the notion of legal reasoning is frequently addressed but rarely articulated. However, in Pakistani law schools, the actual teaching of a skills method approach to legal reasoning as a process and a concept has rarely been properly described. Legal reasoning is not included in the LLB curriculum, which is a fundamental flaw in the legal education system. Legal reasoning will provide law students with a skill that will help them to secure their careers and may be used in a variety of disciplines. This paper will argue that the existing LLB curriculum in Pakistan needs to be reformed and legal reasoning should be included as a subject.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00The Reorganization of Budgetary Obligations. General Considerations About this Juridical Institutionhttps://sciendo.com/article/10.2478/jles-2022-0016<abstract> <title style='display:none'>Abstract</title> <p>In 2019, the Romanian legislator regulated for the first time, in the content of O.G. no. 6/2019, the legal institution of the restructuring of budgetary claims on the establishment of fiscal facilities. After that, a series of successive normative acts were adopted, meant to prolong the effects of the initial normative act, but also to bring new and necessary clarifications to the content of this legal institution and the procedure for its development from the moment of initiation until the final extinguishment of its effects on the public budget and the patrimony of the involved budgetary debtor. As we have already shown in the content of the present paper, the analysis of the way in which the restructuring of budgetary claims is regulated has allowed us to draw a series of conclusions concerning this legal institution: a. the restructuring of the budgetary claims is a relatively new legal institution that has been adopted through a normative act other than the Fiscal Procedure Code, which it does not, directly and explicitly, amend or supplement, but indirectly by the fact that it can interfere in the conduct of the fiscal procedure, as well as by the fact that it refers to fiscal law institutions regulated by the Fiscal Procedure Code and which thus bears substantial changes; b. the restructuring of the budgetary claims is essentially different from the other forms of financial support established by the provisions of the Fiscal Procedure Code and in particular from the payment facilities designed to provide the budgetary debtor with a grace period in order to obtain the funds necessary to extinguish by payment his obligations to the public budgets. It is also different from the cancellation of tax claims established by the Fiscal Procedure Code because it becomes applicable when the collection of tax receivables becomes useless, inefficient, or impossible. c. although it differs from the rescheduling and adjournment of payment, or the cancellation of tax claims, however, in regulating the restructuring of budgetary claims, the legislator appeals to them themselves, in the form in which they were established in the provisions of the Fiscal Procedure Code.d. the local tax authorities have the right to decide (they are not obliged by law to do so) if they use this legal institution, in the process of collecting the debts due to the budgets they manage;e. in terms of content, the restructuring refers to any kind of budgetary claim (due to the general consolidated budget), in connection with which enforceable titles have also been issued (i.e. the claim has become certain and demandable).</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Operations with Excise Goods, Sanctions Vs. Misdemeanorshttps://sciendo.com/article/10.2478/jles-2022-0012<abstract> <title style='display:none'>Abstract</title> <p>The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxation) reporting system, E-invoice or Statement 406 in all situations of trading (excisable) products with high fiscal risk starting from July 2022, by issuing electronic invoices, which bring changes regarding the authorization, movement of excisable products and the procedure for carrying out activities with excisable products, to reduce tax evasion, monitoring, compliance and sanctioning of those who do not comply with excise legislation. In the content of the work, through a case study, we will describe a case regarding non-compliance with the legislation by an entity, how it was sanctioned, and the applicable legislation for this act. The present article considers the current implacable reality, which is, that with the appearance of new rules or obstacles in combating fraud, the methods of fraud have also diversified.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Genesis of Legal Regulation of Domestic Violence in Ukrainehttps://sciendo.com/article/10.2478/jles-2022-0017<abstract> <title style='display:none'>Abstract</title> <p>The relevance of this study is due to the lack of an effective mechanism to combat domestic violence in Ukraine and an insufficiently effective system of prevention and protection against domestic violence, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to analyze the genesis of legal regulation of domestic violence in Ukraine and determine the problems Ukraine faces during this process. The article dwells on the historical aspect of domestic violence phenomena and considers former legal regulations of it. The article also reveals some problems deriving from the historical aspect of combating domestic violence, which is still in place nowadays. Their detrimental impact on combating domestic violence is as well considered.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasionhttps://sciendo.com/article/10.2478/jles-2022-0014<abstract> <title style='display:none'>Abstract</title> <p>The objective of the paper is to investigate the influence of the inheritance tax on the amount of tax evasion in different countries. The inheritance tax is among the most unpopular taxes. It is assumed, that unpopular taxes, such as the inheritance tax, have a measurable influence on the amount of tax evasion. Countries that levy inheritance taxes and countries which don’t levy inheritance taxes are compared in their success in fighting the shadow economy over a longer period (1991 – 2017). For that, data from Medina and Schneider from 2019 about the development of the shadow economy and from the OECD about the inheritance tax revenue is used. The approach is, to find dependencies between the inheritance tax revenue and the size of the shadow economy. The results show, that countries which abolished the inheritance tax, are not anymore that successful in fighting tax evasion than they were before. There is also evidence, that countries with a relatively high inheritance tax revenue are not able to fight tax evasion to the same extent, as countries that levy relatively low inheritance taxes. Therefore, in terms of reducing tax evasion, it is not recommended to abolish already introduced inheritance taxes, but rather to continue levying a moderate inheritance tax.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Examining the Effects of Familiness on the Capital Structure: The Case of French Family Firmhttps://sciendo.com/article/10.2478/jles-2022-0018<abstract> <title style='display:none'>Abstract</title> <p>The aim of the article is to analyze the impact of the concept of familiness on the financing of French firms. In this respect, three factors are considered. The first one is about the presence of a family CEOs.The second deal with the presence of a family member and the third comes with transgenerational succession. Such an effect is highlighted by using a sample of 100 unlisted French family firms over the period 2003–2012. The results show that the involvement of the concept of “familiness” in family firms leads to a different financial structure from other firms. The ownership structure adopted by family CEOs and transgenerational succession improve debt. On the other hand, the presence of a family member on the board of directors does give significant results; the negative coefficients demonstrate reluctance regarding debt. A possible explanation for the paradox is that the capital structure of French family firms is specific.</p> </abstract>ARTICLE2022-11-10T00:00:00.000+00:00Promoting Asian Economic Development By Designing Culturally Conscious Alternative Dispute Resolution (ADR)https://sciendo.com/article/10.2478/jles-2022-0008<abstract> <title style='display:none'>Abstract</title> <p>It is critical to develop an Asian model of alternative conflict resolution that takes Asian traditions into account. Simply adopting Western standards will be less likely to accommodate Asians’ distinctive approach to conflict resolution. If international business mediation or arbitration is sensitive to cultural requirements and expectations, culture-related issues may be avoided.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00A Review of Defence Pretrial Disclosures Within the Case Management Theory of Criminal Proceedings in Ghanahttps://sciendo.com/article/10.2478/jles-2022-0005<abstract> <title style='display:none'>Abstract</title> <p>This article examines the concept of defense disclosures within the theory of managerialism in criminal proceedings in Ghana. Through a doctrinal and comparative legal analysis with the English jurisdiction, it finds that in substance, the requirement of defense disclosure seeks to move the criminal process from its core protectionist ideology that insulates the accused from matters of proof toward a managerial process informed by objectives of truth-finding, trial efficiency and case management. Ironically, this new direction in the criminal trial process is in practice denounced as being at odds with the procedural due process values that shield the accused from matters of proof and pretrial disclosures. The problem is that unlike in England where the move towards defense disclosures is informed by a clear policy change, the managerial policy introduced by the Judiciary in Ghana is not grounded in any articulated theory or policy direction. While pursuing a path of ensuring effective criminal adjudication through mutual disclosures by the parties, it is important to find a proper balance between the denounced but yet adopted procedural concept of defense disclosures and the highly valued protectionist rights of the accused.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Regime of Contraventions and Sanctions Related to Vat Tax Declarationshttps://sciendo.com/article/10.2478/jles-2022-0001<abstract> <title style='display:none'>Abstract</title> <p>In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners in a regulated free market. The provisions adopted in the field of taxation in conjunction with the accounting report provided, respectively reported by the entities to the tax authorities, are applied for the correct assessment of their activity in order to combat the practices of tax avoidance, tax fraud, and tax evasion. This study does not analyze the fiscal policy as a whole, this paper addresses the regime of contraventions and sanctions, as well as the repercussions of non-declaration or incomplete or erroneous declaration of the Recapitulative Statements on intra-Community supplies/acquisitions/services (code D390) and Informative declarations on deliveries/services and purchases made in the national territory (code 394), related to value-added tax.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Society and Law During the SARS-CoV-2 Health Crisis – Legal Thinking Issues and Normative Syntheseshttps://sciendo.com/article/10.2478/jles-2022-0010<abstract> <title style='display:none'>Abstract</title> <p>In this paper, we aim to observe, from a bird’s eye view, the meaning for which law dictates behaviors molded on values naturally hierarchized. The right to life is the absolute value that maintains its central position in any axiological hierarchy. Of course, we refer to the typology of societies connected to democratic and liberal values (more or less accentuated). We propose an approach with philosophical accents while traveling through the sphere of international regulations that protect rights and freedoms. All these will be related to the SARS-CoV-2 pandemic context. We will pay attention to the Romanian political praxis and constitutional justice during the health crisis. Finally, we will explore some legal and social thinking landmarks about what it means to approach a health crisis when it comes to understand and value freedom within the human existence coordinated by law.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Some Historical Aspects of the Establishment and Development of the “Vor V Zakone” E Bis Institutehttps://sciendo.com/article/10.2478/jles-2022-0003<abstract> <title style='display:none'>Abstract</title> <p>Organized crime is the most dangerous type of criminal activity because organized crime associations run the criminal environment and commit various types of serious criminal acts. The fight against organized crime is, therefore, a priority for individual countries as well as for the world community as a whole. To combat this phenomenon, the United Nations adopted the Convention against Transnational Organized Crime on November 15, 2000, which has been ratified by many countries around the world. In addition, one of the types of organized crime is the so-called “thieves in law” institute, which originated in the former Soviet Union and is known around the world as the Russian mafia, namely the Russian term “Vory v Zakone”, which means “thieves in law”. means. Today, their criminal activities are widespread in many countries. We believe that in order to fight against this criminal association, it is necessary to study the history of its emergence and development. That is why our goal is the so-called. A study of the history of the institute of “thieves in law” and some peculiarities.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Supervision, One of the Main Aspects in Social Work in Georgiahttps://sciendo.com/article/10.2478/jles-2022-0007<abstract> <title style='display:none'>Abstract</title> <p>This article aims to describe the origin and development of supervision in Georgia, especially in the sector of social workers whose services are focused on the needs of people in difficulty. We will also talk about how training programs and providers (supervisors) are organized today. The intervention of supervisors in social work is very recent in Georgia, but it is notable that it has already impacted in a positive way, which statistics are shown in the article. The information is important for practicing supervisors, those in training, as well as those considering training, and also for those who would simply like to know more about the subject. Currently, scientific and statistical publications on the supervision of social workers in Georgia are quite scarce. We are interested, from a comparative and international perspective, in how supervision is developing in Georgia and where it stands today. The following description presents, from an outside observation, the result of research, statistical data, and interviews carried out with social workers, as well as with the group of supervisors of The LEPL Agency for state Сare and assistance for the (statutory) victims of human trafficking of the Ministry of Internally Displaced Persons from the Occupied Territories, Labor, Health and Social Affairs of Georgia.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Theoretical and Practical Analysis on the Quality of Active Subject of the Corruption Offenses of the Bank Clerk in the Sense of His Assimilation to the Civil Servanthttps://sciendo.com/article/10.2478/jles-2022-0011<abstract> <title style='display:none'>Abstract</title> <p>The quality of the active subject of the bribery offense that can be retained to the bank clerk is based on the logical-legal argument that the duties he performs are subject to the control of a public authority, which recognizes that at least in terms of the importance of this activity. type of official we place ourselves in an area of authority and public interest. If at the beginning the legislator placed the bank clerk among the private persons who in terms of activities were likely to acquire the status of active subject of the crime of bribery, then he returned and placed him among the category of employees assimilated to civil servants. This much stronger link between the activity of this official, the purpose of his duties and the subordination of his own activity to a public authority, was the new argument underlying the current criminal regulations, which recognizes the quality of active subject of the offense of bribing the bank clerk.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Inheritance Tax Evasion in Germanyhttps://sciendo.com/article/10.2478/jles-2022-0006<abstract> <title style='display:none'>Abstract</title> <p>It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €. Despite the fact, that the income or value-added tax burden is significantly higher, the inheritance tax is more unpopular than other taxes. The objective of the paper is to figure out, whether there is evidence of high tax evasion in the field of German inheritance tax, with a view to the low tax revenue and the high unpopularity of the tax. Therefore, data from the official inheritance tax statistic is compared with secondary data from studies, which estimate the yearly wealth transfer to the next generation by using survey data. The assumption is, that asset classes, which are easy to evade, should be recorded with a lower amount in the official tax statistic, than in the survey-based estimations. But the results do not show evidence of high tax evasion in the field of inheritance tax. As until now, only a small part of the inheritances is recorded in the official inheritance tax statistic, for the future it is recommended to the government, to record all inheritances in the official statistic. Because of far-reaching reporting obligations, the tax offices anyway have knowledge of most inheritances and the additional bureaucratic effort to record the additional data in the official tax statistic is small.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00The Competency of Changing the Deed Legal Framing in Case of Case Declination By the Competent Body. Resumption and Repetition of the On-Site Investigationhttps://sciendo.com/article/10.2478/jles-2022-0009<abstract> <title style='display:none'>Abstract</title> <p>The criminal cases solved lately by the Prosecutor’s office by the court and by the local prosecutor’s offices brought under discussion and caused various opinions on the competency of changing the legal framework of the deed by hitting or other violent acts to attempted murder provided the competency being declined by the prosecutor’s offices by the district courts to the prosecutor’s office by the county court. This issue has become particularly important in view of the recent finding by the Constitutional Court that the elimination from absolute nullities of non-compliance with the rules of substantive jurisdiction and according to the quality of the person of the criminal prosecution bodies is unconstitutional [1]. There are also different points of view regarding the resumption and repetition of the on-site investigation, the conditions in which they intervene, who continues to carry it out, but also the way in which their forensic fixation is fixed.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00The Establishment of the Court of Astana International Financial Center (AIFC) in the Wake of its Precursorshttps://sciendo.com/article/10.2478/jles-2022-0002<abstract> <title style='display:none'>Abstract</title> <p>The Astana International Financial Center’s Court is a novel conflict determination effort aimed at attracting investors in the same way similar financial centers in the Persian Gulf have done with their courts and arbitration processes. This article contrasts and compares various approaches, focusing on aspects of private international law like jurisdiction, relevant law, and the admission and execution of judgments and arbitral awards. This research finds that the initiative’s success, particularly for junior courts, will be determined by its ability to create amicable relationships with the host country’s local courts.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Problems of Legal Regulation of Combating Torture in Ukrainehttps://sciendo.com/article/10.2478/jles-2022-0004<abstract> <title style='display:none'>Abstract</title> <p>The relevance of this study is due to the lack of an effective mechanism to combat torture in Ukraine and an insufficiently effective system of prevention and protection against torture, which creates an atmosphere of impunity and leads to the spread of this phenomenon in Ukraine. The purpose of the article is to explore the problematic aspects of legal counteraction to torture in Ukraine and to suggest ways to improve the mechanism of legal counteraction to torture in Ukraine in the context of international standards. Thus, first of all, the article reveals the composition of the crime of torture and the specifics of responsibility for it in Ukraine. Then the paper characterizes the mechanism for ensuring legal counteraction to torture in Ukraine. The article also analyzes the main problems of legal counteraction to torture in Ukraine suggests ways to improve certain problems of legal counteraction to torture in Ukraine in the context of international standards.</p> </abstract>ARTICLE2022-05-19T00:00:00.000+00:00Current Issues of Protection of State Sovereignty of Ukraine in the context of Globalizationhttps://sciendo.com/article/10.2478/jles-2021-0011<abstract> <title style='display:none'>Abstract</title> <p>The relevance of the research topic is based on modern rapid European integration trends in Ukraine and the definition of one of the main vectors of foreign policy accession to the European Union, among the prospects of which is the need to protect Ukraine’s state sovereignty. The purpose of the article is to study the essence of sovereignty in the modern world and the relevance of the protection of state sovereignty on the example of Ukraine. The paper reveals the essence of sovereignty in the context of globalization of society. Along with this, the article analyzes the main trends in the formation of state sovereignty on the example of Ukraine. Also, it determines the main characteristics of state sovereignty in terms of integration. Finally, the paper reveals the content of the main integration vectors of Ukraine and their impact on state sovereignty. The scientific novelty of this study lies in the innovative understanding and justification of the essence, feasibility and necessity of protecting the state sovereignty of Ukraine during integration processes. The author proposes to improve the legal regulation of the prospects of Ukraine’s integration, based on the elaborated works of domestic and foreign researchers and her own vision of the problem.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00The Genesis of the International Criminal Courthttps://sciendo.com/article/10.2478/jles-2021-0012<abstract> <title style='display:none'>Abstract</title> <p>This work analyzes the practice of the International Criminal Court (ICC) as the most ambitious project aimed at combating and preventing mass violations of human rights in inter-and intrastate conflicts. Sure thing, such an institution has not emerged from anywhere, but it is the culmination in the progress of international criminal law evolution. That is why the progress that was made over the centuries and historical conditions forcing its establishment cannot be ignored. This article studies the formation of the International Criminal Court through the prism of the history of previous models of judicial bodies bringing to justice war criminals. Moreover, it analyses the historical conditions and international debates around the establishment of a permanent international criminal court. Conclusions focus on the problems that arose during the establishment of the ICC, and the ways in which they affect ICC activities nowadays.</p> </abstract>ARTICLE2021-12-02T00:00:00.000+00:00en-us-1