Hasil untuk "Civil law"

Goranka Knezevic, Vladimir Ristanović, Vladan Pavlovic

Scientific research related to the avoidance of calculation and payment of profit tax in public enterprises is very rare, due to the belief that public enterprises do not avoid paying profit tax because their owner is the state, city, or local government unit. The research conducted in this paper has shown that the largest public enterprises in Serbia, which have a high profitability rate, as well as capital-intensive enterprises, have a higher effective tax rate and do not use tax planning techniques to avoid taxes. These findings can be considered scientifically adequate. All other determinants used in this paper did not show a statistically significant impact on the effective tax rate. When deciding and implementing the profit tax rate policy, as well as tax exemptions, the state must take into account the specificities of the operations of public enterprises and assess the effects of these policies on this sector of the economy.

Predrag Mirković

Development of a digital technology has transformed the way in which an individual, a social group or community, i.e. a state, interacts in their domains of interest. The application of a digital technology, especially ICT, has caused the need to review whether the existing legislative solutions correspond to such news, or whether it is necessary to change or supplement the legal system of the state with new regulations. One of such issues refers to the creation of new types of assets identified as digital assets or the assets based on the creation of a digital technology. The subject of the research paper is the analysis of the institute of digital property with a special reference to the legislative domain of the way of issuing digital property. In his work, the author affirmed the issue of the importance of the legislative challenge in the standardization of relevant social phenomena and relations in the age of the intensive development and application of a digital technology. The aim of the work was achieved in the domain of the conducted normative analysis of the relevant provisions of the Digital Property Act in the part referring to the legislative approach to standardizing the concept of the digital property institute, as well as the particular issues from the domain of issuing digital property.

Gerson Barboza De Las Casas

El Fideicomiso Comunitario de Tierras es un modelo de gestión colectiva de la propiedad privada de origen norteamericano que ha demostrado ser efectivo para generar y mantener asequible la vivienda en distintas partes del mundo. En el presente trabajo, evidenciamos la necesidad de incorporar este modelo como alternativa a las actuales soluciones habitacionales promovidas por las políticas de vivienda. Posteriormente, identificamos los elementos que presenta el Fideicomiso Comunitario de Tierras, conforme a la normativa y práctica norteamericana. Seguidamente, sobre la base de la revisión de la literatura especializada, recogemos las experiencias de la implementación de dicho modelo en Estados Unidos, Inglaterra y Canadá, así como su propagación en Puerto Rico y Brasil. Por último, identificamos los retos, potenciales objeciones y oportunidades de su implementación en el Perú.

Verônica Maria Bezerra Guimarães, Paula Cristina Santos Pireneus

O ecofeminismo aborda o vínculo percebido entre a subjugação da natureza aos anseios humanos e a subalternidade da mulher ao homem. Para além de um feminismo que luta pela igualdade de gêneros, o ecofeminismo, configurado como não essencialista, combate os pressupostos insustentáveis do patriarcado capitalista. Baseia-se na união entre as agendas da ecologia e do feminismo, estabelecendo uma associação entre o empoderamento feminino e uma noção ecológica de vida. Perspectiva essa que se revela como alternativa viável ao panorama social permeado das referidas relações de poder - pautadas ora no gênero, ora na ciência ou na economia - que se verificam em âmbito mundial. O movimento ecofeminista, enquanto ação transformadora social verifica-se em diferentes partes do mundo e do Brasil. O objetivo deste trabalho foi analisar por meio de revisão bibliográfica e estudos realizados mediante entrevistas, as perspectivas desse movimento na esfera da Universidade Federal da Grande Dourados. A pesquisa destinou-se a contribuir para o estudo do movimento ecofeminista no âmbito universitário sul-mato-grossense, à medida que buscou identificar, a recorrência de movimentos que se enquadrem, ainda que assim não se autodenominem, como ecofeministas. A pesquisa abordou a relação do antropocentrismo e do androcentrismo com a visão da natureza como fonte de recursos à disposição do homem. Ademais, delineou um panorama histórico do ecofeminismo enquanto movimento de resistência que preza pela equidade de gênero e pela sustentabilidade. Por fim, restou demonstrada a relevância social desse movimento em face da marginalização das mulheres e da degradação da natureza pelo patriarcado capitalista.

Markus Yohanis Hage

Tujuan artikel ini adalah membahas problematika merek suara di Indonesia dengan membandingkannya dengan isu yang sama di Uni Eropa dan Australia. Dibandingkan Uni Eropa dan Australia, yang pengaturan merek suaranya telah lebih maju, Indonesia masih menyisakan masalah berupa ketiadaan definisi merek suara dan ketiadaan syarat khusus terkait registralibitas merek suara berserta contohnya mengenai notasi, rekaman suara, sonogram dan termasuk durasinya sehingga menimbulkan ketidakpastian hukum ketika suatu merek suara didaftarkan. Disarankan agar pihak berwenang terkait di Indonesia perlu secara tepat mendefinisikan merek suara sekaligus menentukan secara jelas syarat registrabilitas merek suara di Indonesia.

Račić Anđelka

The family is the basic cell of every society; in it the life of an individual rises, develops and disappears. Family relations are the basis of every social and state system. As a result, all state systems have been trying to keep family relations in peace for centuries. The death of a family member is one of the many factors that can disrupt family harmony, especially under the additional influence of property rights. Centuries ago, the issue of the testator's property was regulated by customary law, and then by legislation. The paper deals with the institute of bequest, as one of the forms of inheritance, with special reference to the types of bequests in the Republic of Serbia. For centuries, bequest has been the institutional of transferring the property and legal relations of the testator to the heirs. The will as we know it today in its form has its basis in Roman law, which had a great influence on the first European civil codes, the Civil Code and the Austrian Civil Code. These codes are still in use today, and their special significance is that they are a panda to all later adopted civil codes, ie to all later established civil legal bases. The Austrian Civil Code had a dominant influence on the settings of the regulation of civil law in the Republic of Serbia. Today, there are nine types of bequests. Each of them follows the life situations, circumstances and circumstances in which it arises.

Danu Heru Prakoso, Yenni Erwita

This article discusses to know and analyzethe basis of the Judge's consideration in issuing a Tupperware beverage bottle dispute decision and to find out and analyze the dispute resolution to the right holders of the beverage bottle shape Industrial Design Based on the Supreme Court Decision Number: 594K / Pdt.Sus-HKI / 2017 and Supreme Court Decision Number: 874K / Pdt .Sus.HKI / 2017 in terms of the Industrial Design Law. The research method is normative juridical, the results of this study are differences in the two decisions, the Supreme Court Decree Number: 594K / Pdt.Sus-HKI / 2017, granted the plaintiff's claim because the defendant is proven to produce and market the same product with the plaintiff's product which has owned protection from the Directorate of Intellectual Property Rights with number: ID-0024-152-D. While the decision of the Supreme Court Number: 594K / Pdt.Sus-HKI / 2017, rejected the plaintiff's request because the Judge was of the opinion that the defendant's product was not the same as the plaintiff's product because there was novelty both in terms of visible appearance, shape, line composition, color or configuration. Keywords:Right Holder of Industrial Design. Abstrak Artikel ini membahas untuk mengetahui dan menganalisis dasar pertimbangan Hakim dalam menjatuhkan putusan sengketa bentuk botol minuman Tupperware serta untuk mengetahui dan menganalisis penyelesaian sengketa terhadap pemegang hak Desain Industri bentuk botol minuman Berdasarkan Putusan Mahkamah Agung Nomor: 594K/Pdt.Sus-HKI/2017 dan Putusan Mahkamah Agung Nomor: 874K/Pdt.Sus.HKI/2017 ditinjau dari  Undang-Undang Desain Industri. Metode penelitian yaitu yuridis normatif, hasil dari penelitian ini yaitu perbedaan dalam kedua putusan tersebut yaitu Putusan Mahkamah Agung Nomor: 594K/Pdt.Sus-HKI/2017, mengabulkan gugatan penggugat karena tergugat terbukti memproduksi dan memasarkan produk yang sama dengan produk penggugat yang telah memiliki perlindungan dari Direktorat Hak Atas Kekayaan Intelektual dengan nomor: ID-0024-152-D. Sedangkan putusan Mahkamah Agung Nomor: 594K/Pdt.Sus-HKI/2017, menolak permohonan penggugat karena Hakim berpendapat bahwa produk milik tergugat tidak sama dengan produk penggugat karena terdapat kebaruan baik dari segi tampilannya secara kasat mata, bentuk, komposisi garis, warna atau konfigurasinya. Kata Kunci:Pemegang Hak Desain Industri.

Lucía Rodrigo Rohrhirsch

Uno de los principios que limitan la potestad tributaria es el principio de no confiscatoriedad. En el año 2019, el Tribunal Constitucional debatió los alcances del mencionado principio en la sentencia que declaró infundada la demanda de amparo interpuesta por una empresa minera que solicitó la inaplicación del Decreto Supremo 130-2013-PCM, por vulnerar los principios de no confiscatoriedad, legalidad y reserva de ley. En el presente artículo, la autora analiza si el Aporte por Regulación a favor del OEFA vulnera el principio de no confiscatoriedad y para ello, explica qué tipos de tributo se encuentran regulados en el ordenamiento jurídico peruano y cuál es el tratamiento legal que se ha establecido para cada tipo. Asimismo, expone brevemente algunos comentarios en relación con la sentencia del Tribunal Constitucional.

V.V. Yarkov

The interaction between the Department of Civil Procedure of Ural State Law University and foreign partner universities has been discussed. Appealing to global practices is an ancient Russian tradition, which was supported by D.I. Meyer in particular. At the international level, the activity of the department embraces the following directions: training of researchers and teaching abroad; publishing of modern scientific literature on the problems of foreign law; participation in international scientific events. Within the first direction, international training of graduate students for getting the academic degrees of Candidate of Legal Sciences in Russia and Doctor of Law in France is performed. In the second direction, the issues of comparative and foreign law are included in the texts of educational literature, key foreign publications are translated, and educational and applied materials in the framework of international research and educational programs are prepared. The third direction involves presentations made by the department staff at international scientific conferences, their participation as experts in drafting of bills abroad, lecturing on a regular basis in foreign universities.

Melani Diah Sekar Puri, Ridwan Arifin

Indonesia as Unitary State consists of various kinds of tribes, customs, and even religions. The legal system adopted in Indonesia is not only civil or criminal law, but also mulually related religious and customary laws. Until recent years, Indonesia still uses European law as the national law and still try to make the customary law to be a national law. In fact, the implementation of European law is considered incompatible with the soul of the Indonesian people, especially in the the case family law. This paper seeks to uncover customary influences and effects in the development of family law in the national legal system.

Starovoitova Anna

The article asserts that the claim for recognition of a right can be used to protect corporate rights. Recognition of a right as a way to protect the rights of participants of legal entities should be defined as a claim for recognition of a corporate legal relationship. Arguments are provided to prove that both basic and dependent (derivative) legal relations can be confirmed within the framework of the claim for recognition of corporate rights. It is concluded that the protection of corporate and obligation rights are very similar in terms of their legal nature and the protection mechanism. The claim for recognition of a right can turn out to be an effective way to protect the rights from derivative legal relations in the case when a legal interest of the claimant is to eliminate legal uncertainty related to the existence of the legal relationship. A specific instance of using recognition of a right as a civil remedy is the submission of a claim for the shareholder reinstatement. Special attention is paid to a legal structure of the claim for recognition of corporate rights. The author considers a number of complex issues of civil law: an object and conditions of submitting the claim for recognition of a right, subjects of this claim. It is concluded that it is necessary to distinguish the claim for recognition of corporate rights and the legal structures similar to it (the claim for invalidation of the transaction and the restitution). The main differences between the indicated remedies are formulated.

José Ricardo Suter, Rozane da Rosa Cachapuz

O Estado Democrático de Direito sugere e instiga a utilização das formas consensuais de resolução de conflitos que superem o modelo judicial tradicional. Este trabalho apresenta a aplicação da mediação como meio de resolução de conflitos no direito de família no intuito de apontar esta técnica como importante instrumento fortalecedor do acesso à justiça e da democracia.

Juan Carlos Berlinches Balbacid

Habitualmente cuando hablamos de represión franquista, solemos pensar en fusilamientos y penas de cárcel. Evidentemente la justicia franquista fue mucho más,  y quiso llegar también a las depuraciones laborales. Los que no estaban muertos o en prisión ahora tenían que hacer frente a la pérdida de su trabajo. Para conocer cómo funcionó toda esta maquinaria represiva, se han consultado los expedientes relacionados con la depuración de los funcionarios del ayuntamiento de Guadalajara y de la Diputación Provincial de Guadalajara. Partiendo de la ley que regulaba todo este proceso, se han analizado los casos relacionados con estas dos instituciones, estableciendo las partes que componían estos expedientes y el funcionamiento de ambos tribunales. Fruto de este análisis veremos como en algunos casos lo que hay es un cambio de “fichas”, funcionarios depurados en 1936 ahora recuperaban su puesto de trabajo, y otros que habían accedido al cargo en julio de 1936 ahora eran inhabilitados. Habitually, when we talk about Francoism repression we tend to think about firing squad executions and prison sentences. Obviously, Franco’s justice meant much more than that and intended to reach labour purges. Those who were not dead or in prison had to face their job loss now. To know how this repression machine worked, the records related to the civil servant purges have been consulted, both in the City Council and the County Council of Guadalajara. On the basis of the law that regulated this process, the cases related to these two institutions have been analysed, establishing the parts that formed these files and the functioning of both courts. Fruit of this analysis, it will be seen how in some cases there is a change of “cards”; purged civil servants in 1936 could recover their positions, while those who had taken on their post in July 1936 were now barred.

Suzy Cavalcante Koury

O presente estudo tem por objeto analisar se o novo Código Civil brasileiro procedeu, efetivamente, à unificação parcial das obrigações civis e comerciais e se sistematizou um real Direito de Empresa em nosso ordenamento jurídico. Aborda, ainda, as modificações introduzidas quanto ao empresário individual e aos tipos societários. Ao fim, trata da questão da revogação das normas relativas aos empresários e às sociedades empresárias que estavam em vigor antes da promulgação do novo Código. Palavras-chave: empresa, empresário, Código Civil, sociedades comerciais, obrigações.  ABSTRACT This essay intends to analyze if the new Brazilian Civil Code has effectively proceeded the partial unification of the civil and commercial obligations and if it has structured a real Enterprise Law in our legal system. It also debates the changes introduced by the Code in relation to the individual enterpreneurs and to the companies. At last, it discusses the revocation of the laws about the enterpreneurs and the commercial companies that were ruling before the enactment of the new Code.  KEYWORD: enterprise, enterpreneur, Civil Code, companies, obligations.

Fábio de Oliveira Azevedo

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Lina Henao

Los pactos parasociales son acuerdos celebrados al margen de la regulación societaria, entre los socios, entre estos y la sociedad, o con terceros, que constituyen una herramienta de uso frecuente en el desarrollo de las relaciones corporativas pese a la ausencia de una regulación legal integral, y que tienen por finalidad regular extremos no recogidos estatutariamente. Su validez, eficacia e incumplimiento estarán determinados en mayor medida por las normas de derecho civil y en menor proporción por el orden jurídico societario. El artículo desarrolla una presentación de la noción, notas características, naturaleza jurídica y las vicisitudes que subyacen en esta materia a la luz de los principales ordenamientos jurídicos de los sistemas de Civil Law y de Common Law.

Emilssen González de Cancino

El avance de la técnica y la experiencia médica trae consigo nuevas exigencias para el jurista en su tarea cotidiana de producir un derecho mejor en consonancia con la cambiante realidad de la sociedad contemporánea; exigencias que se traducen en arduos problemas jurídicos con sus naturales implicaciones éticas. En materia de fertilización extracorpórea el desarrollo médico trajo como consecuencia que muchos de los embriones obtenidos en el laboratorio no fueran transferidos al útero, por razones de conveniencia o de necesidad; en consecuencia, un buen número permaneció en los laboratorios en estado de crioconservación. Sobre esos seres era y es posible actuar con muy diversos fines, o abstenerse de hacerlo; en otras palabras, existe la posibilidad, que en ocasiones se torna necesidad, de tomar decisiones que los afectan, con lo cual entramos en el ámbito jurídico. La autora pone en evidencia los problemas de mayor relevancia a los que se enfrentan el jurista y el legislador ¿Los embriones in vitro serán diferentes de aquellos que se encuentran dentro del útero? ¿Serán entidades idénticas con el mismo estatus moral y jurídico? ¿Las definiciones tradicionales se han quedado cortas? ¿Han acertado los legisladores a la hora de definirlos? La autora también señala que la presencia de embriones congelados en los centros de fertilidad puede dar origen a numerosos conflictos, tanto cuando se logra tener el hijo deseado empleando un número menor del obtenido, como cuando el deseo de procrear desaparece, se frustra

Paolisa Nebbia, E. Szyszczak

The Simmons & Simmons EU, Competition & Regulatory Group welcomes the opportunity to respond to the Commission’s white paper. Our international practice group is rooted in both common law and civil code traditions and the input from our various offices reflect concerns arising from individual legal traditions, as well as more fundamental reservations. Our response seeks to reflect the diversity of views across our Group.

R. Leckey

Sara McLaughlin Mitchell, E. J. Powell