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The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage

Goldswain, G.K. - In: Meditari Accountancy Research 17 (2009) 2, pp. 61-83

accused to a fair trial (sections 35(3) of the Constitution of the Republic of South Africa Act, 108 of 1996 [the … “Constitution”]). The section 36 limitation of rights clause of the Constitution does not save it. Section 76(1)(b) of the Act read …, prima facie, violates the right to just administrative action (section 33 of the Constitution). Regarding the general …

Persistent link: https://www.econbiz.de/10014930488

Trucks cartel : un nuovo capitolo tutto italiano

Lopopolo, Susanna - In: Mercato concorrenza regole 23 (2021) 3, pp. 593-610

Persistent link: https://www.econbiz.de/10013284053

Contratti di fideiussione omnibus attuativi di intesa anticoncorrenziale : nuovi dubbi e vecchie incertezze

Magliulo, Marta - In: Mercato concorrenza regole 24 (2022) 1, pp. 163-176

Persistent link: https://www.econbiz.de/10013462254

The personal circumstances of the taxpayer as a defence or as a plea of “extenuating circumstances” for the purposes of remission of penalties in income tax matters

Goldswain, G.K. - In: Meditari Accountancy Research 11 (2003) 1, pp. 67-79

Heavy penalties may be imposed on a defaulting taxpayer in terms of section 76(1) of the Income Tax Act, 58 of 1962 … 76(2)(a) of the Act and lead to a remission of the penalties imposed. …

Persistent link: https://www.econbiz.de/10014930372

The conduct of the taxpayer ‐ Can the conduct of the taxpayer affect the level of the penalty or sanction imposed in income tax matters?

Goldswain, G.K. - In: Meditari Accountancy Research 10 (2002) 1, pp. 71-85

An offending taxpayer may plead “extenuating circumstances” in order to reduce the penalty or sanction that may be imposed in terms of section 76(1) of the Income Tax Act. The objective of this article is to examine whether the conduct of the taxpayer before, during and after the commission...

Persistent link: https://www.econbiz.de/10014930355

The role of legal presumptions in patent litigation

Guerra, Alice; Kundu, Tapas - 2019

We formally analyze the effects of legal presumptions in patent litigation. We set up a novel contest model to study …

Persistent link: https://www.econbiz.de/10012211509

Empirical Research on Innovation Activities in Small and Medium-Sized Enterprises in the Slovak Republic

¼ubica Lesáková - Keleti Károly Gazdasági Kar, Óbudai Egyetem

Small and medium enterprises are forced to make innovations, because they are under permanent pressure of competitors at the market. From this point of view the ability to compete in innovations plays very important role as a factor of their competitiveness. Through the last year (2013) we have...

Persistent link: https://www.econbiz.de/10010790193

Normative acts management

Ardeleanu, Monica - In: Manager Journal 6 (2007) 1, pp. 142-150

specialized bodies, designated by the Constitution, by laws or by regulations of normative power (having the right of drafting …

Persistent link: https://www.econbiz.de/10011146157

Preponderance of Evidence

Demougin, Dominique; Fluet, Claude - 2002

This paper analyzes the incentive properties of the standard and burden of proof for a finding of negligence, when evidence about injurers' behavior is imperfect and rests with the parties. We show that the `preponderance of evidence' standard used in common law, together with ordinary exclusion...

Persistent link: https://www.econbiz.de/10005844236

Preponderance of Evidence

Demougin, Dominique; Fluet, Claude - 2002

This paper analyzes the incentive properties of the standard and burden of proof for a finding of negligence, when evidence is imperfect and rests with the parties. We show that the "preponderance of evidence' standard provides maximal incentives to exert care. This holds even though litigants...

Persistent link: https://www.econbiz.de/10010315376

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