No description available.

No description available.

No description available.

No description available.

Nécessité pressante, l’urgence appelle une réponse rapide. Le Droit, règle sociale, ne peut l’ignorer. L’urgence pourtant dérange. Imposant une réaction immédiate, elle demande au système juridique souplesse et flexibilité. Elle justifie des exceptions au droit ordinaire. Violation de la règle de droit organisée par la Loi elle-même, n’y a-t-il pas une contradiction interne du système juridique nuisant à sa cohérence ? Indéfinie, la notion d’urgence se présente comme une lacune intra legem. Laissée entre les mains de l’interprète, la règle paraît imprécise et imprévisible. La sécurité juridique n’est-elle pas remise en cause ? Si l’urgence semble prima facie subversive, elle invite, en réalité, l’observateur à modifier sa posture. Elle le conduit à quitter le confort d’une logique formelle pour adopter une rationalité réaliste, moins respectueuse de la lettre des textes mais plus conforme à leur esprit. Loin d’être un élément perturbateur, l’urgence participe à la réalisation du Droit. / As a reflexion of a pressing necessity, emergency calls for a rapid response. Law as the social rule cannot ignore this. Yet, emergency troubles. While imposing an immediate reaction, it demands from the legal system suppleness and flexibility. It justifies exceptions to the ordinary law. Given that the violation of the rule of law is organised by Law itself, isn’t there an internal contradiction within the legal system undermining its coherence ? Undefined, the notion of emergency comes across as a loophole intra legem. Left in the hands of the interpreter, the rule appears as imprecise and unpredictable. Hence, isn’t the imperative of the legal certainty called into question ? If emergency seems prima facie subversive it invites, in realty, the observer to modify its posture. It leads to abandon the comfort of a formal logics to adopt a realistic rationality, which is less respectful of the letter of the texts but is more consistent with their spirit. Far from being a disruptive element, emergency contributes to the realisation of Law.

The application of Art. 87(1) EC to taxes above all is connected to the application of the derogation method, which appears to be part of the selectivity criterion. This dissertation examines the application of the derogation method and the assessment of the selectivity criterion applied to taxes, primarily de lege lata, but also de lege ferenda. It begins with an analysis of the relationship among the criteria of Article 87(1) EC and continues with an analysis of the relationship between the derogation method and the assessment of the selectivity criterion applied to taxes. Several scholars have criticised the application of the derogation method because of the difficulty of identifying a derogation and of establishing the benchmark against which the derogation should be assessed. In this dissertation both the benchmark and the establishment of a derogation is analysed, partly with reference to the tax expenditure debate that occurred in the subject area of international taxation during the 1970s and 1980s. The selectivity criterion applied to taxes contains an assessment of justification, whereby the selective nature of a measure can be justified on the basis of the nature or general scheme of the system: Therfore the meaning and implications of this assessment are also examined. After all these issues have been examined de lege lata, the extents to which the application of the derogation method and the assessment of the selectivity criterion follow a logical system are discussed and recommendations for eliminating the identified deficiences are put forward.

Title from second page of PDF document. Includes bibliographical references (p. 30-32).

States of emergency haven’t been unconnected to Peruvian history. When the first Constitution was proclaimed, a regime of suspension of constitutional order was declared.  Today,  the normalization of this reality continues being firmly present in the institutional life of the country.In this paper, the author analyzes the paradox that this notion entrails. With this purpose, he goes back to the evolution that this concept has suffered in doctrine. Also, he presents an historical approach to the presence of the institution in our country. / Los estados de excepción no han sido ajenos a la historia peruana. Ni bien se proclamó la primeraConstitución, también se declaró un régimen desuspensión del orden constitucional. Hoy, la normalización de esta realidad integra la vida institu-cional del país.En el presente artículo, el autor analiza la paradoja que entraña esta noción. Con tal propósito, examina la evolución que se ha dado en la doctrina respecto del concepto. Además, nos plantea una aproximación histórica a la presencia de la institución en nuestro país.

This study examined factors important in determining the acceptance of racially charged humor. It utilized a 2 x 3 design in which race of joke teller and group targeted by the jokes were manipulated. It measured people’s level of acceptance regarding the jokes and recorded participants’ behaviors. This study found that under the conditions in which comedians derogated their in-group, White participants demonstrated higher levels of acceptance and a greater likelihood to perform the jokes. This pattern was especially true when the comedian was Black.

No description available.