LSN: International & Comparative Law (Topic)最新文献

{"title":"La fiscalidad participativa y la economía social y solidaria (The Participatory Fiscality and Social and Solidarity Economy)","authors":"R. Montero","doi":"10.18601/16926722.N19.04","DOIUrl":"https://doi.org/10.18601/16926722.N19.04","url":null,"abstract":"<b>Spanish Abstract:</b> La fiscalidad participativa supone un plexo epistémico que posibilita el empoderamiento ciudadano en la gestión integral de las finanzas públicas. Constituye un estado complejo de relaciones que posee como denominador común la democratización del soporte financiero de la labor estatal en general y administrativa en particular; su imbricación teórica con la economía social y solidaria como posición que privilegia los límites sociales al mercado, priorizando el papel de los productores, y los valores de solidaridad y fraternidad que se producen en el marco de las relaciones de distribución, cambio y consumo. El análisis de ambas teorías permite empoderar a los sujetos que tradicionalmente permanecen alejados de las decisiones financieras, y su interconexión desde el punto de vista epistemológico permite la creación de un poderoso instrumento de formulación popular de políticas dirigidas a democratizar los procesos económicos, junto con los mecanismos estatales y administrativos reguladores de la materia.<br><br><b>English Abstract:</b> Participatory fiscality presupposes an epistemic plexus that enables citizen empowerment in the integral management of public finances. It constitutes a complex state of relations that has as common denominator the democratization of the financial support of the state work in general and administrative in particular. Its theoretical interconnection with the social and solidarity economy as a theoretical position that privileges the social limits to the market, prioritizing the role of producers and the values of solidarity and fraternity that take place within the framework of the relations of distribution, change and consumption. The analysis of both theorizations allows empowering subjects traditionally stay away from financial decisions and their interconnection from the epistemological point of view allows the creation of a powerful instrument of popular formulation of policies aimed at democratizing economic processes together with state and Administrative regulators of the matter.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129432790","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}

{"title":"The Material Study of the Constitutional Order","authors":"M. Goldoni","doi":"10.2139/ssrn.3727474","DOIUrl":"https://doi.org/10.2139/ssrn.3727474","url":null,"abstract":"This paper has been organised in six sections. The first one delineates the material methodology of studying the constitutional order by juxtaposing it to other ‘political’ approaches and it offers a reconstruction of the two legal theories from which it draws its inspiration. Then, the second section will broach the political theory undergirding the material study of constitutional orders with a view to show that social organisation and its legal translation ground the constitutional order. Once the theoretical foundations of the material study have been explained, in the third section the object of the study will be reconstructed by suggesting to look at its constitutive elements. Sections four and five will illustrate this methodology by taking up two examples of contemporary constitutional issues: constitutional change and directive principles. The conclusive section will explore the future development of a specific material angle: the legal organisation of the political economy.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114252600","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}

{"title":"Beneficios tributarios otorgados por las entidades territoriales en el marco del principio de autonomía territorial (Tax Benefits given by Territorial Institutions, following a Territorial Autonomy Principle)","authors":"Juan Camilo Cardona Buitrago","doi":"10.18601/16926722.n17.09","DOIUrl":"https://doi.org/10.18601/16926722.n17.09","url":null,"abstract":"<b>Spanish abstract:</b> Los beneficios tributarios otorgados por las entidades territoriales en el marco de la autonomía territorial son considerados como instrumentos para incentivar el desarrollo económico y social de las jurisdicciones. Los municipios, según preceptos constitucionales, se consideran como entidades descentralizadas; en efecto, tienen la facultad para administrar y gestionar sus propios recursos. En consideración del artículo 38 de la Ley 14 de 1983, el establecimiento de los beneficios tributarios por parte de las entidades territoriales estará limitada por el término de diez años; tiempo en el cual un ente territorial podrá otorgar exenciones. La vocación industrial del Valle de San Nicolás ha posibilitado la transformación del territorio, generando cambios significativos en la estructura productiva de la región; posicionándose de esta manera como atractiva para el asentamiento empresarial y, en efecto, propiciando la competencia fiscal entre jurisdicciones para atraer contribuyentes a través de tratamientos preferenciales. En consecuencia, en el presente artículo se efectúa el análisis de la estructura jurídica de las exenciones otorgadas por los municipios de Guarne y Rionegro, en el Valle de San Nicolás, oriente antioqueño; el asentamiento empresarial y sus efectos en el recaudo; el mercado laboral y su comportamiento para las vigencias comprendidas entre los años 2008 y 2017.<br><br><b>English abstract:</b> Tax benefits given by territorial institutions, following a territorial autonomy principle, are considered as tools for social and economic development in the jurisdictions. Municipalities, according to constitution principles, are considered as decentralized entities; in fact, they have the faculty to manage and take care of their own resources. Considering article 38 on Law 14 of 1983, establishing of tax benefits will be limited by a ten years term; this is the time while a territorial entity will be able to give this possibility. Industrial tendency at San Nicolas Valley, have made the possibility for a territory transformation, generating big changes in region´s productive structure; situating itself as an attractive possibility for enterprise location and of course making possible tax competences between jurisdictions in order to attract contributors because of preferential treatments. According to this, the present article is an analysis of legal structure about benefits given by municipalities of Rionegro and Guarne in San Nicolas Valley, Eastern Antioquia, Enterprise location and its effects on tax collection, labor market and its behavior for the next validity included from 2008 until 2017.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"382 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132171089","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}

{"title":"Public Policy and Private International Law - Portugal","authors":"L. Pinheiro","doi":"10.2139/SSRN.3512962","DOIUrl":"https://doi.org/10.2139/SSRN.3512962","url":null,"abstract":"The present report is aimed at describing the concept, legal framework, and features of the public policy clause in the Portuguese legal order, and at giving an account of the main applications of this clause in modern Portuguese case law and literature (marriage, children, custodianship, succession, contract, non-contractual obligations, property, intellectual property, and corporate). \u0000 \u0000The report deals mainly with choice of law, but reference is also made to the recognition of foreign judgments, since the public policy features and applications are to a large extent common in both contexts. \u0000 \u0000Portuguese courts tend to respect the exceptionality of the public policy clause. In recent case law, only a few judgments have deviated from this guideline, namely concerning the right of some heirs to a legal portion of the estate. In the vast majority of situations, the arguments based upon international public policy considerations were not accepted by the courts.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"04 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130662358","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}

{"title":"Iraq: Private Ownership of Oil and the Quest for Democracy","authors":"W. Razzak","doi":"10.2139/SSRN.883866","DOIUrl":"https://doi.org/10.2139/SSRN.883866","url":null,"abstract":"I argue that state-ownership and state-management of oil on behalf of the Iraqi people is not conducive to democracy and inconsistent with the principles of free market. I also argue that it can adversely affect economic development and might further impoverish the average Iraqi citizen. To resolve the problems, this note proposes a change to the “political” rules; i.e., change the Iraqi constitution, and provides an economic strategy to transfer oil wealth to the Iraqi people.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133932913","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}

{"title":"How to Build and Consolidate a Partly Free Pseudo Democracy by Constitutional Means in Three Steps: The ‘Hungarian Model’","authors":"Petra Bárd, Laurent Pech","doi":"10.2139/ssrn.3608784","DOIUrl":"https://doi.org/10.2139/ssrn.3608784","url":null,"abstract":"With Orban’s autocratic constitutional revolution in mind, one may distinguish between three main legal steps when it comes to establishing and consolidating a partly free, pseudo democracy in a country where a democratic regime based on the rule of law was previously said to be consolidated: (i) Rewrite the constitution to make it ‘autocracy-compatible’; (ii) Organise a legislative blitzkrieg, allegedly in the name of implementing the new constitutional order, so as to conceal a process of capture (or dismantlement) of all national checks and balances; (iii) Make a strategic use (when necessary) of the constitution and/or the (captured) constitutional court to further consolidate and/or defend the new autocratic constitutional order. The lessons one may draw from Hungary’s descent into authoritarianism under Orban may help designing more resilient systems so as to prevent additional countries from experiencing a similar deliberate process of democratic and rule of law backsliding, which in the Hungarian case, has resulted in the transformation of a previously consolidated democracy into a partly free, pseudo democracy.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123087523","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}

{"title":"The Law and Political Economy of Mozambique’s Odious Debt","authors":"Matthias Goldmann","doi":"10.2139/ssrn.3513651","DOIUrl":"https://doi.org/10.2139/ssrn.3513651","url":null,"abstract":"The thesis of this paper is a very simple one. Mozambique should not repay the loans which three of its state-owned enterprises took out in 2013-2014 in the context of a gigantic scheme of corruption. I will provide two types of reasons for this conclusion. The first type is rather legal and straightforward. Debts incurred due to corruption and in violation of the constitution do not need to be repaid. The second type is of a more contextual character. While the loans in question are void as a matter of law, they reveal certain characteristic traits of our current worldwide financial system, which I believe must be changed. An oversupply of liquidity in capital-rich countries may have devastating effects for capital-importing, developing countries. Not the interest of creditors, but the needs of borrowers should determine sovereign lending. The current legal order governing sovereign debts needs to be adjusted to this end.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121398231","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}

{"title":"Single Resolution Board: Another Meroni Extension or Another Chapter to Europe's Constitutional Transformation?","authors":"Ioannis G. Asimakopoulos","doi":"10.2139/ssrn.3367559","DOIUrl":"https://doi.org/10.2139/ssrn.3367559","url":null,"abstract":"The establishment of the Single Resolution Board (SRB) has pushed the constitutional boundaries of agencification further. After elaborating on the SRB’s powers and safeguards, one can argue that its governance structure combined with its policymaking powers distinguish the SRB from all other agencies. While trying to assess its legality of establishment and empowerment, this paper seeks to identify the nature of the empowerment, whether Meroni is still fit for purpose, and whether the limits of institutional balance have been bent or indeed broken. After expressing concerns as to the SRB’s compliance with the current EU institutional framework, the paper offers an alternative for exiting this constitutional deadlock by applying Weiler’s theory of constitutional transformation. Such a solution would legitimize the SRB as well as facilitate the functioning of Banking Union.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125153806","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}

{"title":"Collective Litigation and the Constitutional Challenges to Decriminalizing Homosexuality in Singapore","authors":"Lynette J. Chua","doi":"10.1111/jols.12037","DOIUrl":"https://doi.org/10.1111/jols.12037","url":null,"abstract":"This article examines collective legal mobilization through the courts, or collective litigation, in a non&#8208;liberal regime. It analyses the emergence and development of collective litigation to challenge the constitutionality of section 377A of the Penal Code, the law that criminalizes same&#8208;sex sexual conduct in Singapore. The analysis focuses on the relational dynamics of collective litigation and legal subjectivities of the social actors involved, highlighting how social positions and strategic interests shaped their interactions and decisions on litigation. While gay rights activists emphasized their movement's collective interests when choosing the appropriate case and lawyers, a movement outsider pursued individual interests on behalf of a client. Due to their divergent social positions and strategic interests, the two teams competed with each other as they initiated two separate constitutional challenges. Tension between the teams led to conflict with constituents of the gay rights movement and influenced their relational dynamics with other parties.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"102 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"119740420","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}

{"title":"Comparative Legal Systems. A Short Introduction","authors":"V. Zeno-Zencovich","doi":"10.2139/SSRN.2982232","DOIUrl":"https://doi.org/10.2139/SSRN.2982232","url":null,"abstract":"THE SECOND EDITION OF THIS VOLUME (April 2019) IS AVAILABLE ON SSRN AT THE FOLLOWING PAGE: https://ssrn.com/abstract=3367335. \u0000 \u0000In this short presentation Western legal systems are seen in a holistic perspective as complex systems in which each traditional partition is constantly in relation with (and influenced by) the other parts. At the same time all legal systems are placed in a global context with which they are in osmosis. The work suggests that the traditional civil law/common law divide and \"legal families\" grouping are obsolete. \u0000 \u0000The volume is aimed at introductory courses to Comparative Law and Comparative Legal Systems and is subdivided in nine chapters devoted to: \u0000 \u00001. Democratic Systems. 2. Values. 3. Government. 4. The Economic Dimension. 5. The 'Welfare State'. 6. Repression of Crimes. 7. Judges and Jurisdiction. 8. Models for a Globalized World . 9. Conclusions: Graveyards and New Paths.","PeriodicalId":250773,"journal":{"name":"LSN: International & Comparative Law (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129973048","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}