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Die Gesamtrechtsnachfolge im Verwaltungsrecht, insbesondere im EinkommensteuerrechtFrye, Berhard 16 December 2009 (has links)
Damit bei Wegfall einer Person deren Rechts- und Pflichtenstellung weder untergeht noch herrenlos wird, ordnet das zivilrechtliche Gesamtrechtsnachfolgeprinzip den Übergang des Vermögens vom Rechtsvorgänger auf den Gesamtrechtsnachfolger an. In den verwaltungsrechtlichen Gesetzen fehlen derartige allgemeine Regelungen. Dabei ist auch im Hinblick auf verwaltungsrechtliche, insbesondere einkommensteuerrechtliche Positionen darüber zu entscheiden, ob diese mit dem Rechtsvorgänger untergehen oder noch dessen Vermögen beeinflussen oder unmittelbar dem Gesamtrechtsnachfolger zuzurechnen sind. Gerade ein und derselbe einkommensteuerrelevante Umstand kann bei Rechtsvorgänger und Gesamtrechtsnachfolger zu ganz unterschiedlichen Folgen führen.
Im ersten, allgemeinen Teil der Arbeit wird ein System erarbeitet, mit dessen Hilfe über das Schicksal verwaltungs- einschließlich steuerrechtlicher Positionen bei Gesamtrechtsnachfolge entschieden werden kann. Im zweiten, einkommensteuerrechtlichen Teil folgt die Probe aufs Exempel: Fallgruppenweise wird untersucht, wie sich der Erbfall als der Urtyp der Gesamtrechtsnachfolge auf die Einkommensteuer des Rechtsvorgängers und des Gesamtrechtsnachfolgers auswirkt. Behandelt werden die „fertigen“ Ansprüche aus dem Einkommensteuerschuldverhältnis bei ledigem und verheiratetem Erblasser sowie die Einkünfte einschließlich der Verluste des Erblassers. Ein besonderes Augenmerk wird auf die sog. unfertigen Rechtslagen gelegt, insbesondere die sog. nachträglichen Einkünfte bei gespaltener Tatbestandsverwirklichung, die sog. stillen Reserven bei Wirtschaftsgütern des Betriebsvermögens, die Wertsteigerungen im Privatvermögen einschließlich Anschaffungsvorgang und vom Rechtsvorgänger ausgelöster Fristen, schließlich auch die einkommensteuerrechtlichen Wahlrechte.
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A critical analysis of the law on health service delivery in South AfricaPearmain, Deborah Louise 21 July 2011 (has links)
This thesis examines the law relating health care in South Africa rather than medical law which is a subset of this field. It attempts to synthesise five major traditional areas of law, namely international, constitutional, and administrative law, the law of contract and the law of delict, into a legal conceptual framework relating specifically to health care in South Africa. Systemic inconsistencies with regard to the central issue of health care across these five traditional fields are highlighted. The alignment of the various pre-existing areas of statutory and common law with the Constitution is an ongoing preoccupation of the executive, the judiciary, the legislature and academia. In the health care context, the thesis critically examines the extent to which such alignment has taken place and identifies areas in which further development is still necessary. It concludes that the correct approach to the constitutional right of access to health care services is to regard it as a unitary concept supported by each of the five traditional areas of law. The traditional division of law into categories of public and private and their further subdivision into, for instance, the law of delict and the law of contract is criticized. It promotes a fragmented approach to a central constitutional construct resulting in legal incongruencies. This is anathema to a constitutionally based legal system. There is no golden thread of commonality discernible within the various public international law instruments that contain references to rights relating to health and it is of limited practical use in South African health law. The rights in the Bill of Rights are interdependent and interconnected. The approach of the courts to the right of access to health care needs to be considerably broader than it is at present in order to fully embrace the idea of rights as a composite concept. Administrative law, especially in the public health sector, offers an alternative basis to pure contract for the provider-patient relationship. It is preferable to a contractual relationship because of the many inbuilt protections and legal requirements for administrative action. Contracts can be unfair but courts refuse to strike them down purely on this basis. Administrative action is much more likely to be struck down on grounds of unfairness: The law of contract as a legal vehicle for health service delivery is not ideal. This is due to the antiquated approach of South African courts to this area of law. There is still an almost complete failure to incorporate constitutional principles and values into the law of contract. The law of delict in relation to health care services has its blind spots. Although it seeks to place the claimant in the position in which he or she found himself prior to the unlawful act whereas the law of contract seeks to place him in the position he would have occupied had the contract been fulfilled, in the context of health care this is a notional distinction since contracts for health services seldom guarantee a specific outcome. / Thesis (LLD)--University of Pretoria, 2004. / Public Law / unrestricted
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Bridging the Gap with Public Value and Corporate Social ResponsibilityKeeler, Rebecca L. 06 March 2015 (has links)
No description available.
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David Farmer: Methodologist?Keeler, Rebecca L., Wachhaus, Aaron, Cunningham, Bob, Barth, Tom, Huff, Richard, Howell-Maroney, Michael 17 May 2014 (has links)
No description available.
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The Legal Structure of Global Administration for the Realisation of the Human Right to Water / グローバル行政による水に対する人権の実現過程の法構造Hirano, Miharu 26 March 2018 (has links)
学位プログラム名: 京都大学大学院思修館 / 京都大学 / 0048 / 新制・課程博士 / 博士(総合学術) / 甲第21233号 / 総総博第5号 / 新制||総総||1(附属図書館) / 京都大学大学院総合生存学館総合生存学専攻 / (主査)特定教授 林 信夫, 教授 濵本 正太郎, 教授 山敷 庸亮 / 学位規則第4条第1項該当 / Doctor of Philosophy / Kyoto University / DGAM
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Florida's Workers Compensation Law: The Pendulum SwingsHirsch, Ursula 01 January 2017 (has links)
The intent of this paper is to discuss how the recent court rulings on the current workers compensation statutes will impact the rules to Florida’s workers compensation laws.
Workers Compensation system is a social justice system that protects both the employer and employee. Employees that are injured while in the course and scope of their employment give up the right to sue, making workers compensation an exclusive remedy. In exchange for giving up that right, the injured worker receives statutory benefits in a no-fault system.
This paper covers the legislative changes over the years that have impacted the constitutionality of the system and discusses how these changes have failed to uphold the legislative intent and design of the entire system. It covers the decisions rendered by the Florida Supreme Court and discusses the implications of those decisions.
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Rättelse i fastighetsregistrets inskrivningsdel : Kan det vara mer rätt att rätta mer? / Correction in the Land Register Section of the Real Property Register : Can It Be More Correct to Correct More?Nerman, Isabell, Andersson, Jesper January 2021 (has links)
Av 19 kap. 22 § 1 st. första meningen jordabalken följer att om fastighetsregistrets inskrivningsdel innehåller någon uppenbar oriktighet som beror på inskrivningsmyndighetens eller någon annans skrivfel, på något liknande förbiseende eller på ett tekniskt fel, ska inskrivningsmyndigheten rätta uppgiften. Avseende bestämmelsen ämnar examensarbetet att fastställa gällande rätt (de lege lata), analysera rekvisiten och föreslå regelförändringar(de lege ferenda) som möjliggör att rättelse skulle kunna tillämpas i fler situationer än vad som är möjligt idag. För detta har rättsdogmatisk metod, rättsvetenskaplig metod och empirisk metod använts. Utöver de traditionella rättskällorna inkluderas empiriskt material som underrättspraxis, JO-avgöranden och intervjumaterial. Även rättelsebestämmelserna 36 § förvaltningslagen (2017:900) och 4 kap. 21 § lagen (2008:990) om företagshypotek presenteras som underlag för en avslutande jämförelse. Av slutsatserna framgår bland annat att rättelse ska tillämpas restriktivt, vilketinnebär att endast oriktigheter som tydligt uppfyller rekvisiten kan rättas. Om rättelse skulle tillämpas i fler situationer är det viktigt att den enskildes rättstrygghet inte äventyras då denne kan lida skada efter att ha förlitat sig på registeruppgifter som sedan ändras genom rättelse. / 19 ch. 22 § in the Land Code (Sw: jordabalken) stipulates that if the land register section of the Real Property Register contains an obvious inaccuracy which depends on the land registration authority or somebody else's clerical error, similar inadvertence or due to a technical error, the land registration authority shall correct the inaccuracy. Regarding this regulation, the purpose of this master’s thesis is to establish the law (de lege lata), analyse the necessary conditions and propose rule changes (de lege ferenda) whether correction could be applied in more situations than what is possible today. Beyond the traditional sources of law, empirical material consisting of lower court praxis, decisions from the Parliamentary ombudsmen and interview material are included. Also, the regulations regarding correction according to 36 § of the Administrative Procedure Act (Sw: förvaltningslagen (2017:900)) and 4 ch. 21 § of the Floating Charges Act (Sw: lag (2008:990) om företagshypotek) are presented as a basis for a concluding comparison. From the conclusion – for instance – it appears that 19 ch. 22 § of the Land Code has a restrictive interpretation, which means that only incorrections that in a clear way fulfil the necessary conditions can be corrected. If correction would be applied in more situations, it is important that the individual legal rights should not be compromised since a third party can suffer loss after relying on information in the register that later will be corrected.
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Verslag van die maatskaplike werker ingevolge artikels 14(4) en 15(1) van die Wet op Kindersorg as 'n juridies gefundeerde hulpmiddel vir die kinderhofPienaar, Nicolaas Albertus 11 1900 (has links)
Text in Afrikaans / In hierdie ondersoek word gepoog om 'n regswetenskaplike basis vir "Die
Verslag van die Maatskaplike Werker ingevolge artikels 14(4) en 15(1) van die Wet op Kindersorg as 'n Juridies Gefundeerde Hulpmiddel vir die Kinderhof' daar te stel. Die studie fokus onder andere op vroeere wetgewing rakende sekere regte van kinders voor die instelling van kinderhowe in Suid-Afrika, die aard en instelling van die kinderhof, die posisie van kinderhowe binne die hierargie van howe en die kinderhof se handeling. Ooreenkomstig die administratiefreg word die klem veral geplaas op die regsvereistes wat vir alle administratiewe handelinge geld - soos deur Wiechers (1984) gesistematiseer en deur Eckard (1988) op kinderhofondersoeke van toepassing gemaak is.
Regswetenskaplike begrippe met inagneming van die relevante gemeneregtelike beginsels, die tussentydse Grondwet, ander relevante wetgewing en regspraak word ontleed ten einde die betekenis en invloed daarvan vir die verslag van die maatskaplike werker duidelik te maak. By implikasie hied hierdie ontleding ook riglyne vir die skryf van die verslag vanuit 'n regsperspektief.
Aan die hand van genoemde regsperspektiewe word 'n voorlopige model binne 'n bepaalde struktuur vir die skryf van hierdie verslag voorgestel. Die
regsbeginsels wat ontleed is, word doelgerig en planmatig aangewend in 'n poging om uitvoering aan die doelstellings van die kinderhof te verleen en die bewyswaarde van inligting maksimaal te verhoog.
Kritiese stellings asook verskeie dilemmas waarmee die maatskaplike werkers in die praktyk te make het, word aangespreek en word nuwe betekenis aan die begrippe "maatskaplike werker" en "verslag" rakende kinderhofaangeleenthede verleen.
By wyse van 'n beperkte verkennende empmese ondersoek binne die
Christelike Maatskaplike Raad van Noord-Transvaal, word bestaande kritiek betreffende die verslae wat maatskaplike werkers aan kinderhowe lewer asook die maatskaplike werker se beperkinge rakende relevante regskennis bevestig.
Spesifieke behoeftes aan kennis word geldentifiseer en 'n hernieude
maatskaplikewerkperspektief rakende kinderhofwerk as 'n spesialiteitsgebied binne die maatskaplikewerkterrein word bevestig. Verder word die regsvereistes asook ander relevante vereistes wat op die verslag van toepassing behoort te wees, en soos vanuit die literatuurstudie bepaal is, beaam.
Hierdie ondersoek is 'n nuwe bydrae tot die maatskaplikewerkvakliteratuur en
baan die weg tot verdere navorsing en ontwikkeling op hierdie terrein. / This investigation attempts to establish a jurisprudential basis for the "The
Report of the Social Worker according to articles 14(4) and 15(1) of the Act on Child Welfare as a Juridically Based Aid for the Children's Court". The study focuses inter alia on earlier legislation concerning certain rights of children prior to the establishment of children's courts in South Africa; the nature and institution of children's courts; the position of children's courts within the hierarchy of courts, as well as actions of the children's court.
In accordance with Administrative Law the accent falls especially on legal
requirements for all administrative actions as systematised by Wiechers (1984) and as applied by Eckard (1988) to examination in such courts.
An analysis is made of jurisprudential concepts such as Common Law
principles, the Interim Constitution, and other relevant acts of parliament and court verdicts in order to clarify their meaning and influence for this report. By implication this analysis also furnishes guidelines for writing the report within jurisprudential perspectives.
With the aid of these perspectives a preliminruy model is presented within a specific structure for the writing of this report. The jurisprudential principles analysed, are purposively and methodically applied in an attempt to satisfy the goals of the children's court and maximise the value of evidence given. Critical statements and several dilemmas confronting social work practice are addressed, and in the court situation new meaning is accorded to concepts such as "social worker" and "report".
By means of a limited exploratory empirical investigation within the confines of the Christian Social Services of the Northern Transvaal the present criticism of reports delivered to courts by social workers as well as their jurisprudential limitations have been confirmed. Specific knowledge deficiencies have been identified and a renewed social work perspective on children's courts as specialist field in social work has been established. Legal and other relevant requirements for this report - as found in the literature study - have been confirmed. This investigation constitutes a new contribution to social work literature and
opens the way to further research and development in this field. / Private Law / D. Phil. (Social Work)
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Kelsen and Raz on the continuity of legal systems : applying the accounts in an Australian contextSpagnolo, Benjamin James January 2013 (has links)
This thesis has three objectives. Its primary objective is to examine, and critically evaluate, the theoretical accounts offered by Hans Kelsen and Joseph Raz to explain the temporal continuity and discontinuity of legal systems. In particular, it evaluates the explanatory power of those accounts by combining an abstract analysis of the accounts in principle and an evaluation based on systematically applying them to one concrete, historically circumstanced instance: the legal systems of British derivation in Australia between 1788 and 2001. The thesis thus tests each account’s factual fit: how adequately it corresponds to, accords with, and persuasively makes sense of, the facts – including complex social facts, attitudes and normative standards – for which it purports to offer an account. Second, the thesis aims to demonstrate, more generally, the utility of applying theoretical accounts to a particular historical instance to complement abstract analysis. Third, the thesis aims to advance the understanding of the evolution of Australian legal systems between 1788 and 2001. These three objectives are achieved through the critical exposition and reconstruction of the accounts, their development and enrichment where refinement is appropriate, their application to the specific context of Australia and their evaluation, individually and in comparison.
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Rhetoric or reality? : victims' enforcement mechanisms in England and Wales and the United StatesManikis, Marie January 2014 (has links)
Recent policies in England and Wales and the United States have recognised for the first time enforcement mechanisms for victims of crime under the Crime Victims’ Rights Act (CVRA) in the United States as well the Code of Practice for Victims of Crime in England and Wales (the Code). Although very different from one another, these policies ostensibly aimed to provide a stronger commitment to victims’ rights, by recognising an accessible, timely and impartial process that recognises accountability and provides individual remedies in cases of breaches. This thesis engages in a careful in-depth analysis of these mechanisms and their implementation based on elite qualitative interviews, case law analysis and a multidisciplinary examination of the relevant literature. It argues that on the whole, these mechanisms have presented a number of limitations, and thus in many respects cannot and have not delivered accessible, and timely means to respond to victims’ rights breaches. Most importantly, it demonstrates that for certain types of breaches and in certain contextual settings, these mechanisms have recognised only limited or no redress at all for breaches. This research takes the available victims’ literature further by arguing that many of these promises have been closer to rhetoric than reality and providing a more nuanced portrait of the substantial difficulties and limitations that relate to these enforcement mechanisms. In effect, these limitations can be understood in light of the nature and structural components of these selected mechanisms, as well as the ways they have been implemented by the main actors involved in these processes and the different contexts under which the different types of breaches take place. Finally, despite their limitations, when compared to one another, each mechanism can be considered a better option for access, timeliness and redress – depending on context and the type of breach. Following from this analysis, a complementary approach is developed which can facilitate and increase opportunity for redress for a wider range of situations. It is important to bear in mind however the limits of the complementary approach; namely, that it only includes elements inspired from the two mechanisms examined in this thesis and that there are several limitations that relate to transplants and policy transfers.
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