To supervise the executive authorities to strengthen their public services and to deal with pleading cases effectively, The Executive Yuan promulgated ¡§the executive authorities dealing with pleading cases major points¡¨ in 1973 which was following amended in 1984, 1995. Nevertheless, while the ¡§Administrative Procedure Act¡¨ (APA) announced in 1999, this essentials was found its inconsistent with Article 150 ¡¨ the content of regulations and orders should stipulate the basis of its legal authority, and shall not exceed the scope authorized by law and the spirit of the legislation¡¨ and Article 15, Section 1, Paragraph 2 ¡§any regulation and order without authorized by law and deprive or limit people¡¦s freedoms and rights is void". In APA Article 174-1 "before implementation of this Law, the executive authorities according to the Central Regulation Standard Act: those have to be regulated by law or stipulate its legal authority shall be modified or specified by mandated regulations or stipulate its legal authority within two years after the implementation of this Act; overdue failure¡¨ and Article 175 ¡§the implementation of this Act (APA) starts from 1 Jan, 2001¡¨. Thus, according to the APA Article 170, Section 1, the Executive Yuan re-amended the 1973¡¦s ¡§the executive authorities dealing with pleading cases major points¡¨ to ¡§the Executive Yuan and its organs dealing with people¡¦s pleading cases major points¡¨, subtitle with ¡§All level authorities affiliated to Executive Yuan provide services for the people major points¡¨ in May 25, 2000. The APA has been implemented since 1 Jan, 2001. There is chapter 7 ¡§Pleading¡¨ is related with people¡¦s petition and its legalization. The appropriateness of pleading law making process is examined herein by the basic methods of administrative law, namely, the five major frameworks, including administrative principles, administrative organization, limitation of administrative power, administrative relief, and administrative supervision from every respect and viewpoint. Furthermore, practical implementation and suggestions for regulations and actions concerning executive authorities to deal with pleading cases are provided to achieve the goals of protecting people¡¦s right and maintaining social orders as well.

In Sweden, real property formation is done by the cadastral authority. Each day, using real property ordinances, despite careful handling errors arise in the decisions. One option to cor- rect errors is revision under the Administrative Procedure Act § 27. The work consists of a study of the provision in § 27 and a case study of the decision reconsidered by the cadastral authority. The aim of this work is to show the difficulties and problems in the application of the provision in § 27 especially in connection with real property formation. Reconsideration under § 27 is generally drafted to include all authorities. The authority has an obligation to reconsider a wrong decision when three conditions are met. It shall be clearly incorrect, the change has to happen quickly and easy, and the change cannot lead to a disad- vantage for the participant. Reconsideration outside § 27 can be applied under established practice, based on the decisions character. Reconsideration under § 27 is often difficult to apply for real property formation because of the occurrence of several participants and sever- al operations in each case. The cadastral authority uses the reconsideration provision somewhat broader than what can be interpreted from the statutory text and its legislative history. In 46% of the studied recon- sidered decisions it was judged that the conditions were not met. In another 11% of cases it was deemed doubtful whether conditions could be met. The provision in § 27 expresses when an obligation to reconsider exists but what can be re- considered is more unclear. The question arises whether there is a further reconsideration opportunity and what it in this case covers. The results of the survey show that there are no clear rules for reconsideration of decisions under § 27 applicable to real property formation. The legislation represents a limit on when reconsideration must be done. Then there is established practice which is the limit for what can be reconsidered. What is true in between and especially for real property formation deci- sions is less clear. Clearer rules specific to real property formation may contribute to an effec- tive process for managing the wrong decisions. / I Sverige utförs fastighetsbildning av lantmäterimyndigheten. Varje dag genomförs fastig- hetsbildningsförrättningar och trots en noggrann handläggning uppkommer fel i besluten. Ett alternativ att rätta fel är omprövning enligt förvaltningslagen 27 §. Arbetet består av en studie av bestämmelsen i 27 § FL samt en undersökning av omprövade beslut vid fastighetsbildning. Syftet med arbetet är att visa på svårigheter och problem med tillämpningen av bestämmelsen i 27 § FL särskilt i samband med fastighetsbildning. Omprövning enligt 27 § FL är allmänt utformade regler för att kunna omfatta alla myndighet- er. Myndigheten har en skyldighet att ompröva ett felaktigt beslut när tre villkor är uppfyllda. Beslutet ska vara uppenbart oriktigt, ändringen ska kunna ske snabbt och enkelt och ändring- en får inte bli till nackdel för part. Omprövning utanför 27 § FL kan tillämpas med stöd av etablerad praxis som grundas på beslutets karaktär. Omprövning enligt 27 § FL är många gånger svårt att tillämpa för beslut vid fastighetsbildning. Detta på grund av fastighetsbild- ningens karaktär av ärenden med flera parter samt flera arbetsmoment. I praktiken tillämpas omprövningsbestämmelsen inom lantmäterimyndigheten något vidare än vad som kan tolkas från lagtext och förarbeten. I 46 % av de studerade omprövningarna bedömdes det att villkoren inte var uppfyllda. I ytterligare 11 % av fallen bedömdes det vara tveksamt om villkoren kunde anses uppfyllda. Bestämmelsen i 27 § FL uttrycker när en skyldighet att ompröva föreligger, vad som däremot får omprövas är mer oklart. Frågan uppkommer om det finns en vidare omprövningsmöjlig- het och vad den i så fall omfattar. Resultatet av undersökningen visar på att det saknas tydliga regler för hur omprövning enligt 27 § FL ska tillämpas vid fastighetsbildning. Lagstiftningen utgör en gräns för när ompröv- ning måste göras. Sedan finns etablerad praxis som utgör en gräns för vad som får omprövas. Vad som gäller däremellan och särskilt för beslut inom fastighetsbildningen är mer oklart. Tydligare regler specifikt för fastighetsbildning kan bidra till en effektiv process för att han- tera felaktiga beslut.

Made available in DSpace on 2016-04-26T20:23:09Z (GMT). No. of bitstreams: 1 Mariana Paludo Magarinos Bernardi.pdf: 975012 bytes, checksum: f2109c0c21c81194b69f2c1e5d42ffde (MD5) Previous issue date: 2014-09-04 / The present study deals with the validity, currency and effectiveness of the legal rule of the Administrative Procedure Act. The Administrative Procedure Act, predicted in the article number 149 of the National Tax Code, is a definitive administrative act that introduces an individual and concrete rule in the legal system. According to the assumptions proposed by this study, the general and abstract legal rule of the Administrative Procedure Act is valid it legally exists by maintaining pertinent relations with the system; is current by having its own effect in accordance with time and space prescribed by the law; and finally is technically, legally and socially effective. The individual and concrete rule of the Administrative Procedure Act is valid in joining the legal system by means of the report in competent language the levy of the general and abstract rule (predicted in the article number 149 of the National Tax Code) in a concrete case; it is current and so is valid, because their concepts are coincident in time and space; at last, it has legally (declaratory and constitutive), technically and socially effectiveness / O presente trabalho versa sobre a validade, a vigência e a eficácia da norma jurídica do lançamento de ofício. O lançamento de ofício, previsto no artigo 149 do Código Tributário Nacional, é um ato administrativo definitivo que insere norma individual e concreta no ordenamento jurídico. A partir das premissas traçadas, a norma jurídica geral e abstrata do lançamento de ofício é válida (existe juridicamente) por manter relação de pertinencialidade com o sistema; é vigente (está apta a irradiar efeitos próprios) de acordo com o tempo e o espaço prescrito em lei; e possui eficácia (efetivamente produz efeitos) técnica, jurídica e social. A norma individual e concreta do lançamento de ofício é valida ao ingressar no ordenamento por meio do relato em linguagem competente da incidência da norma geral e abstrata (prevista no artigo 149 do Código Tributário Nacional) no caso concreto; é vigente no mesmo momento que é válida por haver coincidência de tempo e espaço dos dois conceitos; e, por fim, possui eficácia jurídica (declaratória e constitutiva), técnica e social

Made available in DSpace on 2016-04-26T20:22:02Z (GMT). No. of bitstreams: 1 Mauritania Elvira de Sousa Mendonca.pdf: 878288 bytes, checksum: e49637cde367b35c0ab769782d2ffcc7 (MD5) Previous issue date: 2013-10-07 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / Based on the administrative procedure act, the present study has the objective to propose safe criteria (uniting the process of production act enunciationutterance and utterance-utterance) with internal and external aspects of the administrative procedure act in order to identify vices formal and material which may affect the assessment, if its formation does not occur under the regulations (vices as a result of disobedience of rules which discipline the normative process or the regulator rules of its substantial aspects). This is due to the fact that the administrative authority does not always promote the application of tax and legal rules within the strict legal limits. Moreover, in light of the established propositions, this study will consider that all vices which damage the act of tax assessment must be reported through the use of competent language, and can be identified in its own normative structure. The contribution of this study, as a formal vice, in terms of article 173, II of the National Tax Code, is that there is possibility that the Exchequer reassesses what causes some juridical uncertainty to tax payers, mainly for not having doctrinaire and jurisprudential consensus regarding which flaw of the administrative act assessment would indeed characterize a formal vice or material vice / O presente trabalho tem por escopo, tomando o lançamento como ato administrativo, propor o oferecimento de critérios seguros (conjugando o processo de produção do direito (enunciação-enunciada e enunciadoenunciado) com os aspectos externos e internos do ato administrativo, para identificação dos vícios formais e materiais que podem atingir o lançamento, caso sua formação não se realize nos termos da lei (vícios decorrentes de desobediência das normas que disciplinam o processo de positivação ou das normas reguladoras de seus aspectos substanciais). Isso porque a autoridade administrativa nem sempre promove a aplicação das normas jurídicas tributárias, nos estritos limites legais. Ademais, ante as premissas firmadas, o estudo considerará que todos os vícios que maculam o ato do lançamento tributário devem estar relatados na linguagem competente e podem ser identificáveis em sua própria estrutura normativa. A pesquisa se justifica, pois, em se tratando de vício formal, nos termos do art. 173, II do Código Tributário Nacional, há possibilidade de o Fisco proceder a novo lançamento, o que causa certa insegurança jurídica para os contribuintes, principalmente por não haver consenso doutrinário e jurisprudencial no tocante a qual defeito do ato administrativo de lançamento caracterizar-se-ia, exatamente, como vício formal ou material

The purpose of this thesis is to, as a case study, investigate the relationship between challenges related to New Public Management and the new Administrative Procedure Act that was enacted in 2017. The question reads: Can the guiding principles of the Administrative Procedure Act (2017:900) according to Prop. 2016/17: 180 be considered to take into account challenges arising from the introduction of New Public Management reforms in the public sector?  The material consists of Prop. 2016/17:180 and it is analyzed based on the qualitative text analysis method. The analysis tool is a set of questions based on the challenges that New Public Management reforms bring.  Conclusions: The guiding principles are largely adapted to the challenges that New Public Management Reforms bring about. Above all, this applies with the strengthening of the principle of legality (one of the three), which significantly influences the other two.