This paper shows the activities of street performers in selected European countries from the perspective of current challenges in tax law. The research problem concerns the regulation of donations received by street performers by legal and tax legislation. The paper is the result of qualitative ethnographic fieldwork and an analysis of legal acts regulating the rights and obligations of street performers in the legal tax area. The results help to raise public awareness of both the legality of street performances and the lawful treatment of donations received from spectators. Moreover, the article promotes knowledge concerning the social benefits of donations to street performers. Furthermore, the authors highlighted contemporary trends and challenges related to street performers’ receipt of donations and how donations received in different currencies or cashless forms are taxed.
The major powers are becoming more interested in the Greater Mekong Subregion (GMS) due to its strategic location. They believe that increasing their presence in the area helps to achieve a number of national goals, particularly enhancing their influence in the Asia-Pacific region as a whole as well as in the countries of mainland Southeast Asia. The article examines the US and China’s approaches to the Greater Mekong Subregion (GMS) in light of their rivalry. This analysis additionally demonstrates that every power has a unique way for creating integration mechanisms in order to draw the GMS nations under its influence. The paper also focuses on the evaluation of Russia's capabilities. The author points out that given China's and the United States' long-standing presence in the area, Russia, which has a number of interests there, must take the proper measures to establish its place and role in the region.
South Asia. Southeast Asia. East Asia, Bibliography. Library science. Information resources
In the first year of the First World War, several cases of war transport abuse came to light in Hungary, which were of great social interest and caused extremely significant material and moral damage. One of the largest of these was the so-called baize fraud case. The special feature of these cases was that some of the defendants were military personnel, while others had civilian status. In Hungary, the practice has developed that both categories of persons are tried by military courts. This study aims to provide a comprehensive overview of the historical facts of the case, the legal context of the case, and the decisions of the courts of first and second instance.
Comparative law. International uniform law, History of Law
The paper analyses the judgment of the International Court of Justice in the lawsuit of Qatar against the United Arab Emirates on the application of the International Convention on the Elimination of All Forms of Racial Discrimination and its contribution to the development of anti-discrimination law. The motives and procedural actions of the parties, the reasoning of the Court, and the consequences of the judgment are analysed, using legal, social, and philosophical methodologies. The research results in findings that the Court did not take into account the practice of human rights monitoring bodies. Instead, the Court teleologically interpreted the Convention and found that the substantive scope of the Convention does not cover nationality as a protected ground. This judgment does not give rise to optimism regarding further articulation and systematization of anti-discrimination law. Parochialism will certainly continue to prevail in the definition of the concept, protected grounds and relations, and purposes of protection against discrimination. Nevertheless, this judgment is useful in a few aspects: for the assessment of procedural prospects in the future similar proceedings, for understanding the scope of the Convention, and, in particular, for the understanding of various meanings of the notion of nationality within different contexts.
Law of Europe, Comparative law. International uniform law
Zygmunta Jundziłła (1880–1953) bez wątpienia można uznać za jednego z ostatnich obywateli Wielkiego Księstwa Litewskiego. Początkowo związał się ze stronnictwem krajowców, a w okresie II Rzeczypospolitej należał do zwolenników marszałka Józefa Piłsudskiego. Z ramienia BBWR sprawował w latach 1930–1935 mandat senatora. Jundziłł był także wykładowcą prawa cywilnego na Uniwersytecie Stefana Batorego w Wilnie, a także adwokatem. W okresie II wojny światowej uniknął aresztowania. Po 1945 r. przebywał na emigracji we Francji i w Wielkiej Brytanii. Zmarł na emigracji w Londynie w 1953 r.
History (General) and history of Europe, History of Law
(Series Information) European Papers - A Journal on Law and Integration, 2021 6(3), 1255-1268 | European Forum Insight of 23 December 2021 | (Table of Contents) I. Introduction. - II. Background. - III. Jurisdiction. - III.1. Multilateral agreement argument. - III.2. EU law interpretation argument. - IV. Intra-EU application of the ECT. - IV.1. Does an ECT tribunal interpret EU law?. - IV.2. Autonomy of the EU Legal order. - V. Conclusion. | (Abstract) In case C-741/19 Republic of Moldova v Komstroy LLC ECLI:EU:C:2021:655, the Grand Chamber of the Court of Justice of the European Union found that the acquisition of a claim arising from a contract for the supply of electricity does not constitute an "investment" within the meaning of the Energy Charter Treaty (ECT). Yet the impact of the case goes far beyond this finding. In coming to this conclusion, the Court found that i) it has jurisdiction to give a preliminary ruling in a dispute that has little or no connection to the EU legal order and ii) the intra-EU application of the ECT's investor-state dispute settlement mechanisms is incompatible with EU law. The Court thus answered the question, debated in academia and before arbitral tribunals, whether the reasoning in its 2018 Achmea judgment applied in relation to the ECT's dispute settlement provisions. Whereas arbitral tribunals have approached the issue through the lens of public international law, in particular the law of treaties, the EU Court approaches the question as one about the autonomy of the EU legal order. Like Achmea, the effects of Komstroy outside the EU legal order are likely to be limited.
This paper is concerned with the rights of refugees. The refugee issue has been an acutely charged item on the political agenda for several years. Although the great waves of influx have flattened out, people are continually venturing into Europe. Europe’s handling of refugees has been subject to strong criticism, and the accusation that various actions contradict internationally agreed law is particularly serious. It remains a question of how to respond appropriately to the influx of people fearing for their lives. This paper examines empirically how young people from different denominations in Germany (n = 2022) and how Roman Catholics from 10 countries (n = 5363) evaluate refugee rights. It also investigates whether individual religiosity moderates the influence of denomination or national context. The results show that there are no significant differences between respondents from different denominations, but there are significant differences between respondents from different countries. However, religiosity was not found to moderate the influence of denomination or national context. These findings suggest that attitudes towards refugee rights depend more on the national context in which people live rather than on their religious affiliation or individual religiosity.
The Republic of Serbia, within the framework of (intolerably) frequent
amendments to the criminal legislation (often rooted in populist demands),
has also improved its response to violence against women, which is the
subject of this paper. In the first place, new criminal offences have been
analyzed, as well as the more severe legislative penal policy, the main
features of the Law on the Prevention of Domestic Violence, and the link
between the legal framework and the judicial practice, in order to point out
the existing shortcomings. The author concludes that changes in approaches
are most often explained as necessity due to European integration, and
harmonization with the EU law (in the field of protection of women from
violence, for which the Council of Europe Convention on Preventing and
Combating Violence against Women and Domestic Violence is of particular
importance), so there is an impression that the changes are more formal,
declarative and not well-thought-out.
The author deals with the issue of public administration electronic services from the theoretical perspective. In particular, author is analysing all elements of the term in question. Furthermore, the author focuses on different types of categorization of public administration electronic services. Moreover, author is dealing with the definition of the term in question from the perspective of Slovak legal order.
Documentary letters of credit are among most popular trade finance instruments used in international business. Despite the fact that main purpose derived from application of documentary letters of credit is to reduce the risk of trade, their mere documentary nature makes them vulnerable to the problem fraud. There is a huge interest among legal scholars and academicians to analyse the nature of fraud in documentary letters of credit due to its important financial effect on smooth process of international trade and also diversified approach of different legal systems to this particular problem. However, majority of conducted studies are limited to most popular legal systems including British and American law. Need for studying the LC fraud in a comprehensive comparative manner among existing international legal frameworks is well noticed for long time. Due to their international nature, LC operation is subjected to substantial number of legal frameworks which most of them are either taking a silent position towards problem of fraud or do not show uniform approach to the it. In this paper, author tries to study di$erent sources of law in documentary letters of credit and their approach to the problem of fraud in a comparative manner. The main research question is what would be the position of fraud rule in applicable legal frameworks to the international LC operation and how do they approach the problem of fraud committed by beneficiary in documentary letters of credit? For this purpose, paper is divided into four main parts: After the introduction, second part will discuss the sources of law applicable to international LC transaction. Third section will analyse the legal nature of fraud in LC transaction. Fourth section will scrutinize the legal approach of different legal frameworks to fraud in documentary letters of credit and finally, the last section will sum up the discussion with concluding remarks.
(Series Information) European Papers - A Journal on Law and Integration, 2016 1(1), 323-325 | European Forum Highlight of 16 April 2016 | (Abstract) This Opinion considers whether requiring to economically inactive EU citizens who reside in the UK to prove that they are lawfully residing in that Member State to access certain social security benefits can amount to a breach of EU law. Whereas these benefits fall within the scope of Regulation 883/2004, this requirement entails demonstrating that they have sufficient resources, in line with Directive 2004/38. In Brey, Dano and Alimanovic the CJEU emphasized that Member States can introduce such requirements to access social assistance. Nevertheless, the Commission claims that the requirement of 'lawful residence' only applies to social assistance because it derives from Directive 2004/38, whereas for social security benefits Regulation 883/2004 refers to 'habitual residence'. The Commission also contends that the lawful residence requirement is directly discriminatory on grounds of nationality. In this Opinion, the AG argues that there is a "close link" between Directive 2004/38 and Regulation 883/2004, so the lawful residence requirement can also be applied to access to social security benefits.
In the spirit of Professor Willem Witteveen and his academic fondness for judicial lawmaking, this article analyses the methods of lawmaking by the European Court of Human Rights in ‘hard cases’. To this end, a case study on the ‘hard’ topics of euthanasia and assisted suicide is conducted in light of the question whether hard cases make ‘bad law’. To answer this question, different cases on euthanasia and assisted suicide and the reception of these cases are considered. The analysis demonstrates that the Court appears to adhere to its established methods of interpretation when deciding cases concerning euthanasia and assisted suicide, particularly evidenced by the use of the margin of appreciation. When considering the application of the margin of appreciation by the Court in the selected cases, as well as the lack of consensus among Member States in these cases, it appears that the Court’s interpretations cannot be classified as bad law.
Law of Europe, Law in general. Comparative and uniform law. Jurisprudence