Review of European and Comparative Law最新文献_第5页

Legal Aspects of the Supply Chain Cybersecurity in the Context of 5G Technology 5G技术背景下供应链网络安全的法律问题

Review of European and Comparative Law Pub Date : 2022-12-15 DOI: 10.31743/recl.14623

Agnieszka Besiekierska

{"title":"Legal Aspects of the Supply Chain Cybersecurity in the Context of 5G Technology","authors":"Agnieszka Besiekierska","doi":"10.31743/recl.14623","DOIUrl":"https://doi.org/10.31743/recl.14623","url":null,"abstract":"The 5G networks are considered to be crucial for the digital transformation of the economy and society and therefore will be subject to the regulations concerning the supply chain cybersecurity. Numerous European documents point out cyberthreats relating the supply chain and oblige the Member States to introduce laws enabling risks assessment of suppliers, which, in accordance with the EU Toolbox, should cover technical and non-technical factors such as dependence of the supplier from third countries. So far, Poland has not introduced regulations in this respect and provisions on recognition of high-risk suppliers to be implemented in the Act on national cybersecurity system are still in the draft phase. The key criterion for the risk assessment will be a threat to the national security, which is vague and may in the future be difficult for interpretation due to the specifics of the proceedings (limited right to participate in the proceedings, limited access to information). As the effects of the proceedings are far-reaching (the obligation to withdraw the products), they may potentially raise some concerns with regard to the freedom of economic activity. The new cutting-edge technologies such as 5G, as well as the need to ensure cybersecurity along with the on-going political polarization in the world will increase the amount of legal regulations relating to the supply chain cybersecurity.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125125672","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}

引用次数: 2

Corruption and Human Rights in the Case Law of Inter-American Human Rights Treaty Bodies 美洲人权条约机构判例法中的腐败与人权

Review of European and Comparative Law Pub Date : 2022-12-15 DOI: 10.31743/recl.14465

E. Lis

{"title":"Corruption and Human Rights in the Case Law of Inter-American Human Rights Treaty Bodies","authors":"E. Lis","doi":"10.31743/recl.14465","DOIUrl":"https://doi.org/10.31743/recl.14465","url":null,"abstract":"The first attempts to combat corruption date back to ancient times and had mainly moral connotation. Despite being an old phenomena, nowadays it takes new shapes and becomes a more common feature of social life, especially in the Latin America region. Corruption is a complex, and multidimensional phenomenon that negatively impacts human rights on many levels. Therefore, serious effort have long been made at global, regional and state levels to combat corruption. The United Nations and regional organizations have adopted numerous non-binding and binding documents with a view to stifling this phenomenon but none of them refer to the issue of impact of corruption on human rights. But it should be stressed that it is very hard to establish a link between corruption and human rights violations. Some efforts has been made by the Inter-American Court of Human Rights (IACHR) and the Inter-American Commission on Human Rights (IAComHR). This article considers whether and how the IACHR and the IAComHR establish the link between corruption and violation of human rights in the inter-American system. It also determines which groups of people are, according the IACHR and the IAComHR, particularly affected by corruption, what measures should be taken to protect those exposed to acts of corruption, what obligations are incumbent on States with a view to preventing, combating and eradicating corruption.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132675879","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}

引用次数: 0

National self-governments in Hungary and Serbia in the context of public power decentralising solutions 匈牙利和塞尔维亚在公共权力下放背景下的民族自治解决方案

Review of European and Comparative Law Pub Date : 2022-12-15 DOI: 10.31743/recl.13605

Andrzej Adamczyk

引用次数: 0

Procedural Flaws of Shareholders’ Resolutions – a Comparative Approach 股东决议的程序缺陷——比较分析

Review of European and Comparative Law Pub Date : 2022-12-15 DOI: 10.31743/recl.14607

Roman Uliasz

引用次数: 0

Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic 特别考虑到covid - 19大流行的影响，匈牙利的开放和封闭清单地方税的经验

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.13507

Péter Bordás

{"title":"Experiences od open and closed list local taxes in Hungary with special regard to the effects of the COVID19 pandemic","authors":"Péter Bordás","doi":"10.31743/recl.13507","DOIUrl":"https://doi.org/10.31743/recl.13507","url":null,"abstract":"Local taxes account for a significant share of the revenue of Hungarian local governments. In the system developed after the transition to democracy in 1990, local governments were granted the right to set a tax on a closed list, which was supplemented in 2015 by a right to set a tax on an open list. In the case of traditional local taxes, the tax capacity of local government differs greatly, that generates a significant issue in the self-government system. In addition, we can see differences within local taxes, as the role of the business tax is much stronger than other taxes. Dealing with the different resource-generating capabilities that are essential to provide public tasks of the same quality is a systemic regulatory problem. With the introduction of the settlement tax in 2015, Hungarian self-government expected to be able to increase their own revenues and thus their financial independence. But it soon became apparent that in practice there were several regulatory obstacles to achieving this, so the hopes diminished. By now, it has also become clear that the settlement tax did not introduce a significant change in this area, even more, it has damaged the previous revenue structure. The measures adopted during the pandemic in the past year and a half required new regulatory solutions, that also affected the system of local taxes.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115172369","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}

引用次数: 0

Gloss to the Judgment of the Appellate Court in Warsaw of 28 May 2013 (VI Aca 785/13) 华沙上诉法院2013年5月28日判决的注释(VI Aca 785/13)

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.13913

Hanna Witczak

{"title":"Gloss to the Judgment of the Appellate Court in Warsaw of 28 May 2013 (VI Aca 785/13)","authors":"Hanna Witczak","doi":"10.31743/recl.13913","DOIUrl":"https://doi.org/10.31743/recl.13913","url":null,"abstract":"In the glossed judgement, the Appellate Court examined the possibility of declaring the respondent unworthy of succession should he have committed the offence of avoidance of the duty of maintenance of the testator (Article 209 PC) or the offence of abandonment of the testator (Article 210 PC). The court’s considerations were purely hypothetical, as in the course of the proceedings, it was not proven whether the heir had actually committed these offences. The court allowed the recognition of the heir as unworthy if he had committed the offence of persistent avoidance of the duty of maintenance, but only if it could be proven. The court’s position raises certain doubts. Any conduct that violates familial nexus, in particular, should be verified for the existence of grounds for exclusion from succession, since this bond, in the legal sense, has its source in the relationship of marriage, consanguinity, and affinity, and these determine the legal title to inheritance. In particular, it is not understandable why persistent failure to fulfil family obligations, even if it is not an offence that a civil tribunal could additionally qualify as serious, does not actually produce legal consequences for the parent if the other party to the family relationship is a minor. It seems that wherever we are confronted with malicious and intentional failure to perform family duties, it should be assumed, provided that the statutory criteria of this specific type of offence are met, that in abstracto a serious offence has taken place.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"2 11-12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132497302","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}

引用次数: 0

Proposed Polish Advertisement Levies – An Efficient Source of Public Income or Instruments of the Political Battle? 拟议中的波兰广告税——公共收入的有效来源还是政治斗争的工具?

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.13039

Michalina Duda-Hyz

{"title":"Proposed Polish Advertisement Levies – An Efficient Source of Public Income or Instruments of the Political Battle?","authors":"Michalina Duda-Hyz","doi":"10.31743/recl.13039","DOIUrl":"https://doi.org/10.31743/recl.13039","url":null,"abstract":"This article analyses the bill of 2nd February 2021 on additional revenues of the National Health Fund, the National Fund for the Protection of Historical Monuments and the establishment of a Fund for the Support of Culture and National Heritage in the Media Area. The draft legislation, the announcement of which has triggered an unprecedented blackout protest in private media as well as a mass anti-government protest on the Internet, provides for the introduction of new public levies called advertisement contributions and the establishment of a new state special-purpose fund – the Fund for the Support of Culture and National Heritage in the Media Area. The aim of the article is to identify and present those provisions of the draft act which have evoked most controversies and have given rise to the stiff social resistance to the proposal. The first part of the paper is devoted to the assessment of the regulations within the context of the objective of the bill that was declared by the drafters in the legislative rationale. The analysis carried out has supported the assumption that providing adequate finances for those special-purpose funds that are strongly involved in remedying the consequences of the SARS CoV-2 epidemic was not a genuine purpose of the bill. It also leads to the conclusion that there is no constitutional justification for such a special-purpose levy. In the second part, the controversies over technical components of the advertising levies have been presented and analysed. On the basis of this analysis, it is possible to conclude that some of the qualitative and quantitative elements of the so-called advertisement contributions may give rise to interpretative doubts. The implementation of the research objectives made it possible to formulate a thesis that the advertisement contributions, as drafted, would not be efficient instruments of fair taxation of digital economy but rather would form instruments for achieving certain political objectives.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131903089","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}

引用次数: 0

Tax Incentives for Food Donations – a General Overview 食物捐赠的税务优惠-概览

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.14145

Ewa Kowalewska, M. Burzec

{"title":"Tax Incentives for Food Donations – a General Overview","authors":"Ewa Kowalewska, M. Burzec","doi":"10.31743/recl.14145","DOIUrl":"https://doi.org/10.31743/recl.14145","url":null,"abstract":"The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.","PeriodicalId":337306,"journal":{"name":"Review of European and Comparative Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130786060","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}

引用次数: 0

Personal Income Tax Law Changes and the Impact on Family Budget in Albania 阿尔巴尼亚个人所得税法的变化及其对家庭预算的影响

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.13667

Imelda Sejdini

引用次数: 0

Tax changes in the Czech Republic in the COVID-19 pandemic COVID-19大流行期间捷克共和国的税收变化

Review of European and Comparative Law Pub Date : 2022-09-09 DOI: 10.31743/recl.13388

Taťána Zelenská, J. Bellová

引用次数: 1