In October 2015 the Polish government adopted the "Directional Assumptions of the New Tax Ordinance” drafted by the Committee for Codification of the General Tax Law – a body of experts appointed by the Prime Minister of the Republic of Poland. The Assumptions now serve the basis for drafting the new Tax Ordinance, to enter into force in 2018. The Assumptions propose to establish procedural grounds for consensual, i.e. premised on an agreement between parties to the dispute, forms of tax disputes prevention and resolution – ADR ex ante (consultative pre- and post-filing procedure; cooperative compliance program) and ex post (settlement procedure used once a dispute has arisen; third-party mediation). This part of the project, and quite revolutionary innovation in the Polish tax procedure it puts forward, have raised much concern among the tax administration, tax judges and academia. Serious doubts and reservations over the possibility to ‘negotiate taxes’ have been expressed both officially, i.e. within the consultation process, and in informal communication between external stakeholders and members of the Committee. The purpose of the paper is twofold. First, it seeks to explain the main policy problems the Committee had to solve while developing the proposal. Second, it purports to discuss normative objections that have been raised by stakeholders against the proposal and to pinpoint possible practical difficulties which can hamper its implementation and operation. The paper unfolds as follows. After providing the background information on the Committee’s work (in section 1) and on the current status of tax ADR in Poland (in section 2) the paper outlines the main policy dilemmas related to ADR that the Committee faced in the process of drafting the Assumptions and sets out the main elements of the resulting ADR proposal (in section 3). Then it briefly presents consultation process of the proposal and feedback received in this process (section 4). Sections 5 and 6 – the core of the paper – discuss normative and non-normative (factual) obstacles to the implementation and successful operation of the proposal. As a final point, in section 7 the paper sketches a "to do list": non-exhaustive catalogue of supporting activities which can aid the successful – effective, efficient and fair – implementation of the proposal. The author is the member of the Committee responsible for the ADR proposal.
{"title":"Alternative Methods for Resolving Tax Disputes in Poland – The Odds of Success","authors":"H. Filipczyk","doi":"10.2139/ssrn.2759842","DOIUrl":"https://doi.org/10.2139/ssrn.2759842","url":null,"abstract":"In October 2015 the Polish government adopted the \"Directional Assumptions of the New Tax Ordinance” drafted by the Committee for Codification of the General Tax Law – a body of experts appointed by the Prime Minister of the Republic of Poland. The Assumptions now serve the basis for drafting the new Tax Ordinance, to enter into force in 2018. The Assumptions propose to establish procedural grounds for consensual, i.e. premised on an agreement between parties to the dispute, forms of tax disputes prevention and resolution – ADR ex ante (consultative pre- and post-filing procedure; cooperative compliance program) and ex post (settlement procedure used once a dispute has arisen; third-party mediation). This part of the project, and quite revolutionary innovation in the Polish tax procedure it puts forward, have raised much concern among the tax administration, tax judges and academia. Serious doubts and reservations over the possibility to ‘negotiate taxes’ have been expressed both officially, i.e. within the consultation process, and in informal communication between external stakeholders and members of the Committee. The purpose of the paper is twofold. First, it seeks to explain the main policy problems the Committee had to solve while developing the proposal. Second, it purports to discuss normative objections that have been raised by stakeholders against the proposal and to pinpoint possible practical difficulties which can hamper its implementation and operation. The paper unfolds as follows. After providing the background information on the Committee’s work (in section 1) and on the current status of tax ADR in Poland (in section 2) the paper outlines the main policy dilemmas related to ADR that the Committee faced in the process of drafting the Assumptions and sets out the main elements of the resulting ADR proposal (in section 3). Then it briefly presents consultation process of the proposal and feedback received in this process (section 4). Sections 5 and 6 – the core of the paper – discuss normative and non-normative (factual) obstacles to the implementation and successful operation of the proposal. As a final point, in section 7 the paper sketches a \"to do list\": non-exhaustive catalogue of supporting activities which can aid the successful – effective, efficient and fair – implementation of the proposal. The author is the member of the Committee responsible for the ADR proposal.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128800022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Italy has recently introduced a GAAR in its tax system. While the wording of the clause is not original, considering the experience the other countries might have about it, it is the context in which the provision shall operate that arose the interest of the firs commentators. The article considers is particular the ways in which it will be arguably applied, taking into account the similar (although tailor-made) regulations that address the phenomenon, and that that have not been repealed by it. Treaty based, EU inspired, special law enacted clauses are still there and may potentially collide with the GAAR, making the overall outcome unpredictable for the Interpreter and for the taxpayer as well.
{"title":"The Dawn of a General Anti Avoidance Rule: The Italian Experience","authors":"M. Greggi","doi":"10.2139/ssrn.2709304","DOIUrl":"https://doi.org/10.2139/ssrn.2709304","url":null,"abstract":"Italy has recently introduced a GAAR in its tax system. While the wording of the clause is not original, considering the experience the other countries might have about it, it is the context in which the provision shall operate that arose the interest of the firs commentators. The article considers is particular the ways in which it will be arguably applied, taking into account the similar (although tailor-made) regulations that address the phenomenon, and that that have not been repealed by it. Treaty based, EU inspired, special law enacted clauses are still there and may potentially collide with the GAAR, making the overall outcome unpredictable for the Interpreter and for the taxpayer as well.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128672058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
German Abstract: Sowohl im Zivil- wie auch Strafverfahren konnen sich (typischerweise zivilrechtliche) Vorfragen stellen, welche nicht dem deutschen, sondern auslandischem Recht unterworfen sind. Der Beitrag geht der Frage nach, wie auslandisches Recht im Prozess behandelt wird, insbesondere, wie es ins Verfahren eingebracht wird, was geschieht, wenn eigentlich anwendbares Recht aus ordre public-Grunden oder Unermittelbarkeit nicht angewendet wird und wie bzw. in wieweit die Anwendung in der Revision uberpruft werden kann. Dabei wird zunachst dargestellt, wie das Zivilverfahrensrecht mit diesen Fragen umgeht, um im Anschluss zu hinterfragen, ob dieser Umgang auf das Strafverfahren zu ubertragen ist, wie dies von der Rechtsprechung zu grosen Teilen getan wird.English Abstract: In Civil and Criminal Proceedings preliminary questions (typically from the area of private law) can occur on which not the lex fori but foreign law applies. This article analyses from the point of view of German courts how to treat this foreign law, especially how it has to be pleaed and proved in the criminal law proceeding, what happens if it (exceptionally) cannot be applied and how it can be reviewed in the next instance. The article first describes how foreign law is handled under the German Code of Civil Procedure and then asks how and how far the same should or could happen in Criminal law proceedings.
德国抽象:民事诉讼和刑事诉讼中都可以提出(通常由民事诉讼来处理)问题，并由德国政府而是国外法律负责。本文询问了相关程序如何运作，特别是如何介绍相关程序，如果不适用适用的“公布”或不可用的法律时如何适用，以及如何以及如何核实审计的适用情况。说明民事诉讼规则如何处理这些问题，并在提起诉讼程序时问这些程序是否涉及刑事诉讼程序，司法程序在很大程度上已这样做。但是现在看来，在民法和非民法领域都存在权利。This article analyses街景服务从the point of view of德国法庭该如何对刘This外交,尤其如何it to be pleaed and proved《犯罪法律proceeding, what happens if it cannot (exceptionally)是《applied and it如何在下一后reviewed instance .叫做《公民权利法案》的对外政策
{"title":"Zur Anwendung Ausländischen Rechts Im Zivil- Und Strafprozess (On the Application of Foreign Law in Civil and Criminal Proceedings)","authors":"Susanne Lilian Gössl","doi":"10.2139/ssrn.2754548","DOIUrl":"https://doi.org/10.2139/ssrn.2754548","url":null,"abstract":"German Abstract: Sowohl im Zivil- wie auch Strafverfahren konnen sich (typischerweise zivilrechtliche) Vorfragen stellen, welche nicht dem deutschen, sondern auslandischem Recht unterworfen sind. Der Beitrag geht der Frage nach, wie auslandisches Recht im Prozess behandelt wird, insbesondere, wie es ins Verfahren eingebracht wird, was geschieht, wenn eigentlich anwendbares Recht aus ordre public-Grunden oder Unermittelbarkeit nicht angewendet wird und wie bzw. in wieweit die Anwendung in der Revision uberpruft werden kann. Dabei wird zunachst dargestellt, wie das Zivilverfahrensrecht mit diesen Fragen umgeht, um im Anschluss zu hinterfragen, ob dieser Umgang auf das Strafverfahren zu ubertragen ist, wie dies von der Rechtsprechung zu grosen Teilen getan wird.English Abstract: In Civil and Criminal Proceedings preliminary questions (typically from the area of private law) can occur on which not the lex fori but foreign law applies. This article analyses from the point of view of German courts how to treat this foreign law, especially how it has to be pleaed and proved in the criminal law proceeding, what happens if it (exceptionally) cannot be applied and how it can be reviewed in the next instance. The article first describes how foreign law is handled under the German Code of Civil Procedure and then asks how and how far the same should or could happen in Criminal law proceedings.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117303415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The present document is an attempt at a comprehensive analysis of direct and indirect burdens imposed upon banks in 2015. The idea to present such factors — which are often extremely varied in nature — in a single study was born out of the fact that these factors are often considered separately, on the basis of various criteria, which causes them to be split into different groups. This approach results in a fairly common tendency for fragmentary assessment of their impact and, more importantly, in the adoption of piecemeal regulations which fail to take into account the full impact of the actions taken in different areas. This applies in equal measures to supervisory authorities, regulators, analysts, policymakers and the media, which means that, in a somewhat oversimplified sense, the above statement is applicable to the public at large. This situation can be most succinctly characterised in the manner presented below. In the aftermath of the crisis, banks require a new set of instruments to regulate the functioning thereof. This is because they are to become more stable, safe, less risk-prone and more customer-friendly. Each of these areas requires a separate set of regulatory instruments, along with the respective subgroups thereof. Oftentimes they are not synchronised with each other and are usually aimed at the implementation of a specific, particular goal to an excessive extent. In addition, there are also “special tasks” such as the reform of the Credit and Saving Unions (SKOK).
{"title":"An Assessment of Direct and Indirect Liabilities of Polish Banks AD 2015 (Bezpośrednie I Pośrednie Obciążenia Polskich Banków Ad 2015. Próba Inwentaryzacji I Pomiaru Niektórych Z Nich)","authors":"Mieczysław Groszek, M. Radzikowski","doi":"10.2139/ssrn.2642795","DOIUrl":"https://doi.org/10.2139/ssrn.2642795","url":null,"abstract":"The present document is an attempt at a comprehensive analysis of direct and indirect burdens imposed upon banks in 2015. The idea to present such factors — which are often extremely varied in nature — in a single study was born out of the fact that these factors are often considered separately, on the basis of various criteria, which causes them to be split into different groups. This approach results in a fairly common tendency for fragmentary assessment of their impact and, more importantly, in the adoption of piecemeal regulations which fail to take into account the full impact of the actions taken in different areas. This applies in equal measures to supervisory authorities, regulators, analysts, policymakers and the media, which means that, in a somewhat oversimplified sense, the above statement is applicable to the public at large. This situation can be most succinctly characterised in the manner presented below. In the aftermath of the crisis, banks require a new set of instruments to regulate the functioning thereof. This is because they are to become more stable, safe, less risk-prone and more customer-friendly. Each of these areas requires a separate set of regulatory instruments, along with the respective subgroups thereof. Oftentimes they are not synchronised with each other and are usually aimed at the implementation of a specific, particular goal to an excessive extent. In addition, there are also “special tasks” such as the reform of the Credit and Saving Unions (SKOK).","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134010288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
V. Yuzhakov, E. Talapina, O. Alexandrov, Y. Tikhomirov, Elena Dobrolyubova
The concept of the federal law "On the fundamentals of public administration in the Russian Federation" is based on the study of Russian and foreign legislation and legal doctrine, and aimed at improving the systems of legal regulation of the Russian government, the creation of legal conditions for effective and efficient public administration.
{"title":"Концепция Федерального Закона О Государственном Управлении в Российской Федерации (The Concept of the Federal Law on Public Administration in the Russian Federation)","authors":"V. Yuzhakov, E. Talapina, O. Alexandrov, Y. Tikhomirov, Elena Dobrolyubova","doi":"10.2139/SSRN.2608869","DOIUrl":"https://doi.org/10.2139/SSRN.2608869","url":null,"abstract":"The concept of the federal law \"On the fundamentals of public administration in the Russian Federation\" is based on the study of Russian and foreign legislation and legal doctrine, and aimed at improving the systems of legal regulation of the Russian government, the creation of legal conditions for effective and efficient public administration.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124909298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Russia’s government began to implement its anticrisis plan for 2015 by adopting specifi c documents in the period under review. Despite its pro-market rhetorical statements, the government has so far taken no substantial steps towards economic reforms and enhancing the business environment in the country. At a meeting with representatives of the Russian Union of Industrialists and Entrepreneurs (RSPP), President Putin warned the businessmen that their assets in foreign jurisdictions might be frozen; confi rmed the federal government’s endeavor to grant an amnesty to the capital returned to Russia; and agreed with the RSPP point of view on the need to synchronize the coming into eff ect of a capital amnesty bill with the Tax Code provisions concerning the taxation of the income of controlled foreign corporations (CFCs) and the submission of respective notifications to Russia’s tax authorities. A document, which invites some questions, concerning draft amendments to the Federal Budget Law for 2015 and the Planning Period of 2016–2017 was submitted to the State Duma for consideration.
{"title":"A Review of the Taxation Regulatory Documents Adopted in February-March 2015","authors":"Ludmila Anisimova","doi":"10.2139/SSRN.2603312","DOIUrl":"https://doi.org/10.2139/SSRN.2603312","url":null,"abstract":"Russia’s government began to implement its anticrisis plan for 2015 by adopting specifi c documents in the period under review. Despite its pro-market rhetorical statements, the government has so far taken no substantial steps towards economic reforms and enhancing the business environment in the country. At a meeting with representatives of the Russian Union of Industrialists and Entrepreneurs (RSPP), President Putin warned the businessmen that their assets in foreign jurisdictions might be frozen; confi rmed the federal government’s endeavor to grant an amnesty to the capital returned to Russia; and agreed with the RSPP point of view on the need to synchronize the coming into eff ect of a capital amnesty bill with the Tax Code provisions concerning the taxation of the income of controlled foreign corporations (CFCs) and the submission of respective notifications to Russia’s tax authorities. A document, which invites some questions, concerning draft amendments to the Federal Budget Law for 2015 and the Planning Period of 2016–2017 was submitted to the State Duma for consideration.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115060962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital markets, we show that economic growth and domestic welfare are negatively affected by the reform. Key to the limited growth is the domestic investors' portfolio choice as a channel for tax avoidance at the household (i.e. investor) level. While international investors may well counteract the negative impact on growth, their privileged tax treatment erodes the domestic capital income tax base and thus creates adverse welfare effects.
{"title":"Investors' Portfolio Choice and Tax Reforms: The 2008 German Corporate Tax Reform Reconsidered","authors":"M. Stimmelmayr","doi":"10.1628/FA-2018-0012","DOIUrl":"https://doi.org/10.1628/FA-2018-0012","url":null,"abstract":"The paper provides a comprehensive assessment of the latest German corporate income and capital tax reform, which entails a major shift of the capital tax burden from the firm to the household level. Using a dynamic two-country computable general equilibrium model with integrated capital markets, we show that economic growth and domestic welfare are negatively affected by the reform. Key to the limited growth is the domestic investors' portfolio choice as a channel for tax avoidance at the household (i.e. investor) level. While international investors may well counteract the negative impact on growth, their privileged tax treatment erodes the domestic capital income tax base and thus creates adverse welfare effects.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114906297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Russian Abstract: Работа посвящена вопросам использования механизма государственно-частного партнерства (ГЧП) при формировании рынка доступного жилья в России, создании социальной и инженерной инфраструктуры. Развитие ГЧП является чрезвычайно важным для нашей страны. В настоящий момент ГЧП в России находится в стадии становления и многие аспекты, включая законодательное регулирование, требуют своего решения. Особую актуальность имеет тема развития ГЧП в сфере формирования доступного жилищного сектора, создания социальной и инженерной инфраструктуры.В работе содержатся рекомендации по внедрению и развитию различных видов ГЧП, по механизму использования ГЧП в регионах Российской Федерации при создании доступного жилья, социальной и инженерной инфраструктуры, предложения по созданию нормативно-правовых условий для широкого использования ГЧП при реализации проектов в сфере доступного жилья.English Abstract: The work is dedicated to the use of public-private partnership (PPP) in the formation of an affordable housing market in Russia and the creation of social and engineering infrastructure. The development of PPPs is extremely important for our country. Currently, PPP in Russia is in its infancy and many aspects, including legislative control, need to be addressed. Of particular relevance is the topic of PPP development in the formation of affordable housing, the creation of social and engineering infrastructure.The paper provides guidance on the introduction and development of different types of PPPs, on the mechanism of the use of PPPs in the regions of the Russian Federation to the creation of affordable housing, social and engineering infrastructure, proposals for the establishment of legal and regulatory environment for the wide use of PPP for projects in the field of affordable housing.
俄罗斯Abstract:关于在俄罗斯建立可负担得起的住房市场、建立社会和工程基础设施方面使用公私合作机制的问题。gpp的发展对我们国家至关重要。目前，俄罗斯的hdp正在建设中，包括立法监管在内的许多方面都需要做出决定。特别迫切需要的是hdp在建立可负担得起的住房、社会和工程基础设施方面的发展。工作建议介绍和发展各种类型的hdp，以及在俄罗斯联邦地区使用hdp创造可负担得起的住房、社会和工程基础设施的机制，以及在可负担得起的住房项目中广泛使用hdp的法律条件。英语Abstract:在俄罗斯的公共私人住宅市场和社会工程创造中，工作被破坏了(PPP)。PPPs的开发是对我们国家的极大影响。Currently，俄罗斯的PPP是infancy和many aspects, inclum控制，需要被引导。在affordable housing的形式中，社区和环境的创造是PPP的主题。The报纸provides指导on The = and development of different types of PPPs on The机制of The use of PPPs in The regions of The俄罗斯联合会to The creation of平价holc social and engineering infrastructure浮出for The确立of legal and管理environment for The wide use of PPP项目in The field of平价)holc。
{"title":"Развитие Государственно-Частного Партнерства Как Ключевое Условие Решения Вопросов Строительства Доступного Жилья, Создание Социальной и Инженерной Структуры (The Development of Public-Private Partnerships as a Key Condition for the Solution of Issues of Affordable Housing, the Creation of Social an","authors":"E. Ivankina, N. Rogozhina","doi":"10.2139/SSRN.2610132","DOIUrl":"https://doi.org/10.2139/SSRN.2610132","url":null,"abstract":"Russian Abstract: Работа посвящена вопросам использования механизма государственно-частного партнерства (ГЧП) при формировании рынка доступного жилья в России, создании социальной и инженерной инфраструктуры. Развитие ГЧП является чрезвычайно важным для нашей страны. В настоящий момент ГЧП в России находится в стадии становления и многие аспекты, включая законодательное регулирование, требуют своего решения. Особую актуальность имеет тема развития ГЧП в сфере формирования доступного жилищного сектора, создания социальной и инженерной инфраструктуры.В работе содержатся рекомендации по внедрению и развитию различных видов ГЧП, по механизму использования ГЧП в регионах Российской Федерации при создании доступного жилья, социальной и инженерной инфраструктуры, предложения по созданию нормативно-правовых условий для широкого использования ГЧП при реализации проектов в сфере доступного жилья.English Abstract: The work is dedicated to the use of public-private partnership (PPP) in the formation of an affordable housing market in Russia and the creation of social and engineering infrastructure. The development of PPPs is extremely important for our country. Currently, PPP in Russia is in its infancy and many aspects, including legislative control, need to be addressed. Of particular relevance is the topic of PPP development in the formation of affordable housing, the creation of social and engineering infrastructure.The paper provides guidance on the introduction and development of different types of PPPs, on the mechanism of the use of PPPs in the regions of the Russian Federation to the creation of affordable housing, social and engineering infrastructure, proposals for the establishment of legal and regulatory environment for the wide use of PPP for projects in the field of affordable housing.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132775153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The analysis of the interaction between Sharia and legislation in action along with the compatibility of Sharia with contemporary Russian law is important from both a scientific and a practical point of view. There are several reasons for the increasing interest in this issue: the renaissance of Islam, the activity of Muslim communities outside the regions where Islam has traditionally spread, the threat of Islamic extremism, and the increasing influence of Sharia upon the political and legal development of the Muslim world. Russian researchers do not have a common attitude to Sharia’s relation to Russian legislation. They put forward different arguments for and against including Sharia in the official legal system. Along with these, some Russian lawyers make attempts to find the legal possibility or even necessity of including Sharia in contemporary Russian reality, including norms, principles and institutions in the legislation. There are three modes of possible interaction between Sharia and state legislation. The first is represented by the direct inclusion of Sharia norms into the legislation. The second is legal acts which refer to historical or local traditions. The third is that Sharia provisions can be used for solving issues which are provided for by dispositive norms of state legislation
{"title":"Is Sharia Compatible with Contemporary Russian Law?","authors":"L. Sykiainen","doi":"10.2139/ssrn.2591263","DOIUrl":"https://doi.org/10.2139/ssrn.2591263","url":null,"abstract":"The analysis of the interaction between Sharia and legislation in action along with the compatibility of Sharia with contemporary Russian law is important from both a scientific and a practical point of view. There are several reasons for the increasing interest in this issue: the renaissance of Islam, the activity of Muslim communities outside the regions where Islam has traditionally spread, the threat of Islamic extremism, and the increasing influence of Sharia upon the political and legal development of the Muslim world. Russian researchers do not have a common attitude to Sharia’s relation to Russian legislation. They put forward different arguments for and against including Sharia in the official legal system. Along with these, some Russian lawyers make attempts to find the legal possibility or even necessity of including Sharia in contemporary Russian reality, including norms, principles and institutions in the legislation. There are three modes of possible interaction between Sharia and state legislation. The first is represented by the direct inclusion of Sharia norms into the legislation. The second is legal acts which refer to historical or local traditions. The third is that Sharia provisions can be used for solving issues which are provided for by dispositive norms of state legislation","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116338177","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper on taking and eminent domain has a focus on compensation for taking and on substantive law and gives examples from German constitutional and subconstitutional law. A public taking of private property requires being in the public interest. It is shown, why a full damage award for taking from the state cannot guarantee this. It is shown that full damage compensation for the affected is neither a necessary nor sufficient condition for guaranteeing that taking decisions are in the public interest or even lead to a higher valued use of resources. Tight legal norms and judicial controls are necessary to achieve the policy goals behind eminent domain power.Unlike in civil liability full damage compensation for expropriation following the differential method might lead to unintended consequences. If compensation is very generous and if still many taking decisions are not in the public interest and therefore unconstitutional this incentivizes citizens not to fight for their rights and for restitution of the condemned land. A "suffer injustice and cash in" attitude might prevail among the affected. It is also shown that this rationale does not apply in states in which public "land grabbing" in the private interest is endemic and the legal system is too weak to check this. This might lead to underinvestment, which governments in such countries can avoid by generous compensation as a second best alternative.
{"title":"Taking Law from an Economic Perspective with Reference to German Law","authors":"H. Schäfer","doi":"10.2139/ssrn.2593475","DOIUrl":"https://doi.org/10.2139/ssrn.2593475","url":null,"abstract":"This paper on taking and eminent domain has a focus on compensation for taking and on substantive law and gives examples from German constitutional and subconstitutional law. A public taking of private property requires being in the public interest. It is shown, why a full damage award for taking from the state cannot guarantee this. It is shown that full damage compensation for the affected is neither a necessary nor sufficient condition for guaranteeing that taking decisions are in the public interest or even lead to a higher valued use of resources. Tight legal norms and judicial controls are necessary to achieve the policy goals behind eminent domain power.Unlike in civil liability full damage compensation for expropriation following the differential method might lead to unintended consequences. If compensation is very generous and if still many taking decisions are not in the public interest and therefore unconstitutional this incentivizes citizens not to fight for their rights and for restitution of the condemned land. A \"suffer injustice and cash in\" attitude might prevail among the affected. It is also shown that this rationale does not apply in states in which public \"land grabbing\" in the private interest is endemic and the legal system is too weak to check this. This might lead to underinvestment, which governments in such countries can avoid by generous compensation as a second best alternative.","PeriodicalId":121229,"journal":{"name":"European Public Law: National eJournal","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130480809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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