In the given article the main attention has been paid to the research of the bases of cancellation of the individual labour contract for fulfilment of a minor offence; dismissal procedure in this case; mechanisms of protection of the rights of employees at illegal dismissals. The basic way of...

The author intended to propose o brief presentation of the mandate from the new Romanian civil code perspective and he started from the actual rules of the mandate and from its presence in the day to day practice. The presentation of the mandate in the new Romanian civil code is concluded by the...

A majority of American states recognize the death penalty as a lawful and constitutional sentence for the most serious crimes committed by the most dangerous and blameworthy criminals. However, in recent years, numerous flaws in capital punishment systems have caused courts in the United States...

The new civil regulation brings no news regarding the enunciation of the general principals of the legal devolution of the inheritance. But as regards the successional representation, which represents an exception for two of these principles, the new Civil Code reforms it quasi-totally. In the...

The author presents the presumed sound investments from the perspective of the new Romanian code. As a persistence of his concern in the area of the new institution of administration of the property of others, the author propose a analysis of the administration forms, of the person of the...

Bei der Auslagerung staatlicher Tätigkeiten auf private Partner kommt es für den Bereich personalintensiver Dienstleistungen durch die anfallende deutsche Umsatzsteuer zu einer zusätzlichen Kostenbelastung, die die Hoheitsträger bisher oft von Outsourcing abhält. Für den Bereich der...

Die Beratung der Entwicklungsländer mit Blick auf die Gestaltung der Steuerpolitik und der Erhebung der öffentlichen Einnahmen ist Gegenstand der Aktivitäten internationaler Finanzierungseinrichtungen. Die Notwendigkeit einer Unterstützung auf diesem Gebiet wird hergeleitet aus der...

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...

The European Union�s VAT system has become vulnerable to organised fraud schemes. In recent years, these schemes, undergoing a change in structure, have affected services and imports of goods from third countries and may also have shifted trade in goods among EU countries. Within the EU-27,...

Unlike economic theories of tax law enforcement, real income tax law application requires thorough interpretation of the law and the actual facts with regard to tax purposes. The automatic assessment produced by a computer program in German tax offices suggests the existence of a mechanically...