Liability for damage caused by unlawful decision or maladministration The concept of liability for damage is one of the basic institutions of private and public law. Civil liability for damage provides protection for property and personal relations of natural persons and legal entities. Liability for damage is formed by a fulfilment of conditions stipulated by law. The aim of this liability is to eliminate the consequences of breaking the law and to prevent the occurrence of damage through pre-emption. As a topic of my thesis, I have chosen the specific case of civil liability which is the liability for damage caused by unlawful decision or maladministration. I will specifically focus on the liability of the state for damages caused by execution of public authority, where the state acts as a public entity in a legal relationship. The aim of state liabilty caused by execution of public authority is to provide legal certainty to parties in a legal relationship. If damage is caused as per the conditions defined by law, the aim of state liability for damage i salso remove any unwanted consequences of breaking law. Last but not the least, the function of state liability for damage caused by execution of public authority is to prevent the damages in the first place. In my thesis I provide a comprehensive...

Responsibility for damages caused by the execution of public authority and public administration and compensation for such acts is a surprisingly layered issue. When tackling this, it is vital to start with the general discourse, especially with emphasis on the teleological basis of the issue in the legal system as a whole. Only by working in this manner is it possible to address the current unanswered questions that surpass into legal philosophy - mainly the issue of lawmaker's responsibility for the content of his work. This area, together with a brief historical introduction is part of this thesis to ensure its comprehensiveness. The focus of this text lies in the presentation of the institutes found in the Act no. 82/1998 Sb., about the responsibility for damages caused by the execution of public authority and public administration. This issue is addressed comprehensively during the course of this thesis. I try to tackle the conditions for the invocation of the responsibility clauses, its character and the subjects of the relation among others. I also mention various problematic passages found in the Act and possible ways of improvement.

Thesis (M. Dev. (Development & Management)) -- University of Limpopo, 2015 / The manifestation of violence during the constitutionally protected protest action is highly questionable and unexpected feature of, the democratic dispensation in South Africa. Moreover, the right to protest is provided with strong restrictions to violence. Literature has publicised the reasons advanced for these fierce violent public protests dominating the democratic state and they are amid the lack of service delivery, maladministration and political squabbles. However, the geographic area of the protests questions the legitimacy of the so called service delivery protests. Notwithstanding, the recent statistics that show an upward increase in the accessibility of basic services by South Africans. Thus, this study dismisses the idea that the fierce public protests are as a result of a lack of service delivery, maladministration or political squabbles. Considering the location of the protests which is mostly in informal settlements close to metropolitan cities where some services have been provided. Whereas, the rural communities that receive very minimal, and to some extent no services have recorded very few protests linked to service delivery. Therefore, this study locates the violent public protests in the demonstration effect due to the geographical area and the advanced influence of media. The study used scholarship analysis to scrutinise the textual data gathered on the rationale underlying the violent public protests in South Africa’s globally-acclaimed democratic dispensation.

Apparue au sein de la péninsule ibérique à la sortie des dictatures salazariste et franquiste en vue de faciliter la transition vers la démocratie, la figure de l’ombudsman spécialisé, désormais réceptionnée par la France à travers l’institution du Défenseur des droits, trouve sa raison d’être contemporaine à l’aune de l’insuffisance des mécanismes classiques de garantie des droits fondamentaux. Spécialement aménagé pour la défense des droits et libertés, l’human rights ombudsman se présente, en effet, comme une forme de protection non juridictionnelle s’inscrivant dans une perspective de complémentarité des traditionnelles voies, spécialement juridictionnelles, de recours et, à ce titre, favorise l’émergence d’un système institutionnel de protection complet. Contribuant en pratique à une consolidation indiscutable des droits fondamentaux, la protection proposée par l’ombudsman spécialisé, aussi indispensable soit-elle, n’en demeure pas moins relative. Outre qu’il ne permet pas de combler l’ensemble des insuffisances affectant les autres instances de garantie, l’human rights ombudsman souffre lui-même d’imperfections de nature à préjudicier à l’effectivité de sa mission de sauvegarde des droits de la personne humaine. / The figure of the Human rights ombudsman appeared into the Iberian Peninsula at the demise of Franco and Salazar dictatorships in order to facilitate the transition to democracy. In France this figure finds its contemporary justification due to the insufficiency of the classic mechanisms of guarantee of the fundamental rights. The Human rights ombudsman is specially designed for the protection of fundamental rights, and is indeed a form of non jurisdictional protection in a perspective of complementarity of the traditional ways, especially the court of appeal and, as such, favors the emergence of an institutional system of complete protection. The protection proposed by the Human rights ombudsman contributes to an indisputable consolidation of the fundamental rights however it is essential that it remains relative. Yet, it does not fill all the inadequacies affecting the other instances of guarantee as the Human rights ombudsman suffers from imperfections likely to prejudice the effectiveness of its mission of protection of the person’s human rights.

This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 1996 Constitution vis-à-vis the ways the South African Revenue Service‟ (hereinafter referred to as SARS) new court rules and Service Monitoring Offices safeguard and protect taxpayers rights against SARS‟ administrative abuses. The researcher reviews and analyses literature gathered from the following sources: the Australian and Canadian tax Ombudsman, the United Kingdom‟s tax adjudicator, the South African motor industry Ombudsman, the South African banking services Ombudsman, the South African Public Protector, the Tax Administration Act (28 of 2011) (hereinafter referred to as the TAA), the South African Constitution (108 of 1996), and other popular scientific articles and reports on the introduction of the tax Ombudsman in South Africa. The findings reveal the core factors that underscore the establishment of an effective tax Ombud in South Africa to include: independence, neutrality, credible review process and confidentiality. Other auxiliary factors with regard to the appointment of the tax Ombud are: leadership skills, honesty, integrity and courage. Furthermore, the provisions of the TAA, in relation to the appointment of the tax Ombud‟s funding, staffing, location, and powers with particular reference to cost recovery and disclosure of taxpayers‟ confidential information, impede on the tax Ombud‟s independence. It also emerged from this study that the independence of the tax Ombud‟s office is being over-emphasised, leaving other pertinent issues of equal importance, such as education and publicity, unattended to. The recommendations for this study revolve on the tax Ombud‟s appointment, budget and recruitment of its own staff, building a reputation of independence through public education and the power to recover costs. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014