The Principle of Independence in the Fulfillment of Tax Obligations in the Context of Digitalization of the Economy by O. I. Lyutova

“…The study considers the conceptual problem of transforming the content of one of the principles of the institution of tax liability — the independence of its execution — in the context of its development in the information environment and in the conditions of the active use of modern digital technologies in the implementation of tax relations.It is proved that in the modern realities of the digital transformation of taxation in the field of legal regulation of the principle of independence of the fulfillment of the tax obligation, two interrelated trends are realized: firstly, the delegation of the obligation to calculate taxes to the tax authority not only in relation to individuals, but also for organizations and individual entrepreneurs; secondly, there is an expansion of the list of powers of tax authorities related to the fulfillment of the obligation to pay tax.The author analyzes various novelties of the tax legislation of the Russian Federation from the point of view of the use by the legislator of the principle of independence in regulating the tax legal relations of the digital era. …”
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Audiovisual Work as a Complex Object of Copyright by L. V. Shvarts

“…On the basis of this doctrine, the Russian legislator identifies four authors of an audiovisual work whose creative contribution is the most significant: a production director, a script writer, a composer who created a musical work specifically for an audiovisual work, and a production designer. …”
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Credibility and the Critique of the Theory of the Veritable Nature of Human Sciences with Emphasis on Jurisprudence and Law by Mohammad Reza Asadi, Seyed Saieed Lavasani

“…In jurisprudence and legal issues, a law is validated through a judge and has no genesis, and religious or customary laws are taken from the validity of the judge or a legislator.…”
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Amendments to the Serbian Law on Prohibition of Discrimination: A step forward? by Rašević Živorad, Vlajnić Jelena

“…This paper examines the legal justification and expediency of this intervention of the legislator and assesses the extent to which the accepted novelties have improved protection against discrimination. …”
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Fee for the use of permits to sell alcoholic beverages during the Covid-19 pandemic by Małgorzata Szalewska

“…The solutions adopted by the legislator, consisting of an facultative authorisation of the municipal authorities to exempt the entrepreneurs from the obligation to pay the fee, should be deemed inadequate to the practical implications of the outbreak of the pandemic.…”
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The autonomy of will and the patient's right to self-determination: Legal guarantees and (bio)ethical dilemmas by Simonović Ivana

“…Public educated debate is much needed before the legislator makes the final word, and legal scholars are certainly invited to participate in this discussion. …”
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<i>Foederis Arca</i>—The Ark of the Covenant, a Biblical Symbol of the Virgin Mary by José María Salvador-González

“…These coincident interpretations of the Fathers, theologians, and hymnographers of the Eastern and Western Churches will allow us to justify our iconographic interpretations of 10 European pictorial annunciations of the fourteenth and fifteenth centuries in whose scenes a container appears, almost always with books inside: such circumstance allows us to conjecture that the intellectual authors of these paintings of the Annunciation included in them this container to illustrate, as a <i>visual metaphor</i>, the <i>textual metaphor</i> with which the Fathers, theologians, and hymnographers symbolized the Virgin Mary as the Ark of the Covenant containing the Legislator of the new covenant.…”
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Perspectives juridiques sur le passé colonial belge, entre déni et justice by Marie-Sophie de Clippele

“…Furthermore, other forms of justice than the classical routes of civil or criminal law are being explored by the Belgian legislator, within the paradigm of transitional justice. …”
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THE SPECIFICITY OF THE MINOR'S LIABILITY IN COMPARATIVE CRIMINAL LAW by Ana-Maria ROTĂRESCU

“…Criminal liability is the most serious form of legal liability, since it occurs when the most important social values are harmed, social values that become legal values by virtue of the legislator's defense. One category of active subjects of a conflict - seen as a criminal legal relationship - is minors. …”
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LAW AND JUSTICE IN THE AGE OF POSTMODERNISM by Marius ANDREESCU, Andra PURAN

“…We emphasise the obligation of the legislator, but also of the judge, to refer to the principles of law, including those external to law, in the legislative activity, interpretation and application of the law.…”
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Analogy of Law as a Form of Judicial Precedent by Yu. G. Izotov

“…The author notes that it is impossible to apply abstract principles directly, the court, like a legislator, must first formulate a specific provision (rule of law) on the basis of them, and then apply it. …”
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Current problems of legal regulation of democratic practice (fundamentals of the concept of the Code of Democracy) by A.V. Pogodin, E.V. Krasnov, A.V. Putintsev

“…General normative legal regulation, during which the federal legislator and society, through the institution of referendum, develop a system of norms and form a normative legal model of democratic practice, was singled out. …”
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Concept, features and types of civil legal relations by K. S. Naumenko

“…It has been noted that an important task of the legislator is to create appropriate conditions for the settlement of civil legal relations, since this is an important guarantee of protection of property and non-property rights of a person, and also contributes to the development of the state economy, i.e. is an important element of the functioning of society and the development of the country’s economy.…”
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Theoretical issues of local government in modern conditions by Indira Kokhanovskaya

“…Municipal management is a key element of the public administration system, at the core of the organization of management at the local management level is the satisfaction of needs, as well as the realization of the public interests of the local population. The legislator has clearly defined the scope, authority and responsibility for local governments. …”
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Differentiation of Documented and Justification of Judicial Opinions by Mohammad Reza kaykha, shaghayegh amerian

“…This research, which was carried out with a descriptive-analytical method, shows that the explanation of each of the two words and the purpose of the legislator regarding these words is a legal gap that is considered necessary to be addressed. …”
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Metatheory and Classification of Digital Human Rights and Freedoms by G. V. Alexeyev

“…While information society institutions are being formed with the help of artificial intelligence within the cyberspace, a complex of virtual digital rights should be recognized by the legislator. The realization of virtual digital rights is possible without human participation, but legal meaning of such rights requires from individuals or corporations some actions that lead to legally significant consequences beyond the virtual dimensions of the real world.…”
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To the problem of optimization of criteria for evaluating the effectiveness of providing the national security of the State by Y. V. Kobko

“…These criteria are an objective reflection of how effective the legislator is in this area. In addition, the implementation of appropriate evaluation requires the use of various methods: surveys, mathematical modeling, forecasting and more.…”
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Maritime And Port Wardens – New Institutions In Croatian Maritime Law by Miho Baće

“…Maritime domain is of exceptional importance for the Republic of Croatia, and as a thing outside of commercial trade, it cannot be the subject of ownership, it is exploited or used through specific maritime law institutes, i.e. it is a public property of interest to the Republic of Croatia and has its special protection. The Croatian legislation, appreciating the needs of the development of maritime domain, as well as the obligations to protect this highly valuable area, regulates maritime law institutes with the aim of such protection. …”
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Standardisation of prof by investigating judges when exercising their powers to consider requests for permission to conduct procedural actions by R. M. Balats

“…The function of judicial control finds its practical implementation through the formal existence of a certain range of powers of the investigating judge and through their exercise during criminal proceedings; 2) the consideration of requests for permission to conduct procedural actions is a type of powers of the investigating judge aimed at exercising the function of judicial control over the observance of the rights, freedoms and interests of persons in criminal proceedings; 3) the consideration of requests for permission to conduct procedural actions is carried out in the form of evidence, which is standardised by the legislator; 4) standards of proof are a set of rules that must be followed by the subject of criminal proceedings and ensure that he or she has the level of conviction necessary to make a lawful and reasonable decision; 5) when considering requests for procedural actions (depending on the type of procedural action), the investigating judge must be guided by the following standards of proof: reasonable grounds, reasonable suspicion; beyond reasonable doubt; 6) the guidelines for the application of the “beyond reasonable doubt” standard by the investigating judge when deciding on the choice of preventive measures are not directly provided for by law, but follow from the nature and objectives of this procedure.…”
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Crowdfunding as a modern direction of business angel investing in Ukraine by H. M. Sitchenko

“…It is believed that the domestic legislator should pay special attention to crowdfunding. …”
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