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Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the Republic of South Africa. Sometimes, in order to assess tax liability and collect revenue, the Commissioner and/or officials of SARS have to make certain representations and undertakings to taxpayers in general through interpretation notes, rulings, and other forms of communication. In certain circumstances, SARS is authorised to withdraw rulings made and at times already acted upon, often to the taxpayer’s detriment. This results in lack of clarity, uncertainty and inconsistency in the application of the law. In order to address this problem, an Advanced Tax Ruling System (ATRS) was introduced. In terms of the ATRS, the issuing of rulings is statutorily regulated and binding on both the taxpayer and SARS when certain conditions provided for in the Income Tax Act are met. The purpose of an ATRS is to promote clarity, consistency, and certainty in respect of the interpretation or application of the provisions of tax laws to which it applies. However, the Commissioner is not obliged to follow a policy or undertaking which is in violation of tax laws. Section 76N(3) provides that the Commissioner may withdraw or modify a binding private ruling, or a binding class ruling retrospectively, if the ruling was made in error; subject to sub paragraphs (a), (b) and (c) thereof. This creates uncertainty as opposed to the intention for which the ATRS was introduced. The critical question is, if the Commissioner timeously informed the taxpayer that he has decided not to honour the undertaking made in a valid binding private ruling, which is still in force to the detriment of the taxpayer, can the taxpayer raise a defence of substantive legitimate expectation? It is argued that the issuing of an ATR is an administrative action subject to judicial review, if, in the opinion of the concerned party, it will have an adverse effect. Further, in the event that the Commissioner informs the taxpayer timeously of the intention to withdraw a valid binding private ruling, which the taxpayer has acted upon to their detriment, can they raise a defence of a practice generally prevailing and/or substantive legitimate expectation? The doctrine of legitimate expectation as a defence was authoritatively accepted as part of the South African administrative law in the landmark case of Administrator Transvaal v Traub. However, Chief Justice Corbett expressly stated in a dictum that the content of the expectation may be substantive or procedural in nature, [but] the protection of that expectation, if found to be legitimate, was exclusively procedural. It is argued that the dictum ignores section 33 of the Constitution which introduced reasonableness as an element of the right to just administrative action, which means that the substance of a decision may be reviewed if it is unreasonable. The objective is to examine whether the courts could develop the doctrine of legitimate expectation beyond the procedural protection, as already done in countries in Europe. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

This thesis revolves around one of the secure institutions of the Czech civil procedural law which provides the settlement of legal relations on a temporary basis or ensures the possibility of realization of an execution of judgement. The goal of this thesis is to demonstrate a complete summary of Czech legal regulation of a preliminary ruling in a civil proceedings, which can be used in situations that renders immediate solutions necessary and is impossible to hold back until the decision on merits.The thesis is composed of five chapters. The first chapter explicates the preliminary ruling as the civil prodecural law institute and demonstrates the various types of preliminary ruling. The conclusion of this chapter highlights the legal nature of this institute which includes preliminar and temporal settlement of a legal relations between parties to an action. The second chapter briefly outlines the history of the preliminary ruling in Czech legislation. Chapter three, the most important part of the thesis, is concerned with the general preliminary ruling. The structure of this chapter respects the system of a legal provisions contained in Civil Procedure Rules. The third chapter is subdivided into thirteen subchapters. The first seven subchapters illustrates preconditions of a civil procedure of a...

6 Preliminary ruling in civil proceedings Abstract This thesis presents preliminary ruling as one of the secure institutions of the Czech civil procedural law, which become in case if there is a need of the settlement of legal relations on a temporary basis or ensure realization of an execution of judgement. This secure institution is temporary, which sorts out rights and obligations of the parties of the action until decision on merits. Thesis is divided into four chapters. In the first chapter author is dealing with concept of preliminary ruling, as well as types and purpose of preliminary ruling. In this chapter author pursue historical development of preliminary ruling before 1st of January 2014 and also after this date, when significant amendment was approved, which divided legislation of preliminary ruling. Second chapter is concentrated on preliminary ruling in Czech civil procedural law. This chapter author consider as crucial, because its include general preliminary ruling. This general legislation of preliminary ruling is also used on special preliminary ruling, when Special court proceedings act contains subsidiarity of civil procedure code. This chapter also includes court proceedings while deciding about preliminary ruling, jurisdiction of the court, duty obligation, assurance, contents of the...

<p>The aim of this work is to present and examine the ruling on which the Colombian Constitutional Court declared the blanket criminalization of induced abortion to be unconstitutional: ruling C-355/061; all of this based in the understanding I have achieved of the Courts’ reasoning.</p><p>In the first section I will present the norms that constituted the blanket prohibition of abortion, as well as the likely situation of its practice, both by the time the Constitutional Court took up the analysis of the former. This will provide a good understanding of the importance of the ruling and its starting point. In the second section I will put forth the general nature of the Court and its rulings, inscribed in the Colombian social, political and legal transformation brought by the 1991 constitutional change. I will also bring in the specific decisions the Court made regarding the conditioned constitutionality of induced abortion and the unconstitutionality of the legal expression that equated an abortion performed on a woman less than fourteen years of age to an abortion without consent, thus punishing it harder than a consented one. Such verdict is the starting point of an effort to trace, present and examine the ethical arguments the Court has woven to reach it, all of which will be undertaken in the third section.</p><p>In the fourth section I shall elaborate on two of the common ethical elements that work as corner stones for the Court’s arguments: human dignity and the belief that fundamental rights and constitutional protected goods are not absolute; I will particularly point out how they play a role in the Court’s argumentation. As a conclusion I will offer a final general appraisal of the Court’s work.</p>

The aim of this work is to present and examine the ruling on which the Colombian Constitutional Court declared the blanket criminalization of induced abortion to be unconstitutional: ruling C-355/061; all of this based in the understanding I have achieved of the Courts’ reasoning. In the first section I will present the norms that constituted the blanket prohibition of abortion, as well as the likely situation of its practice, both by the time the Constitutional Court took up the analysis of the former. This will provide a good understanding of the importance of the ruling and its starting point. In the second section I will put forth the general nature of the Court and its rulings, inscribed in the Colombian social, political and legal transformation brought by the 1991 constitutional change. I will also bring in the specific decisions the Court made regarding the conditioned constitutionality of induced abortion and the unconstitutionality of the legal expression that equated an abortion performed on a woman less than fourteen years of age to an abortion without consent, thus punishing it harder than a consented one. Such verdict is the starting point of an effort to trace, present and examine the ethical arguments the Court has woven to reach it, all of which will be undertaken in the third section. In the fourth section I shall elaborate on two of the common ethical elements that work as corner stones for the Court’s arguments: human dignity and the belief that fundamental rights and constitutional protected goods are not absolute; I will particularly point out how they play a role in the Court’s argumentation. As a conclusion I will offer a final general appraisal of the Court’s work.

Les cinquante dernières années témoignent d’une multiplication des mécanismes préjudiciels. Le mouvement fut initié par le renvoi préjudiciel à la Cour de justice, suivi de peu par le renvoi préventif au Tribunal des conflits. Il s’est confirmé à la fin des années 1980 et au début des années 1990 avec la création des demandes d’avis au Conseil d’État et à la Cour de cassation. Il s’accélère aujourd’hui avec la création récente de la question prioritaire de constitutionnalité et l’adoption du protocole n°15 à la Convention européenne des droits de l’homme instaurant un mécanisme de demande d’avis devant la Cour éponyme. Le travail de recherche invite à s’interroger sur les causes de cette dévotion particulière. L’étude démontre que l’utilisation de la technique préjudicielle poursuit aujourd’hui un effet particulier : celui d’assurer l’unification de l’interprétation des textes juridiques. Les mécanismes préjudiciels répondent donc à un besoin, celui d’unifier l’interprétation du droit, besoin aujourd’hui insatisfait du fait de la décadence des mécanismes hiérarchiques jusqu’alors chargés de cet office. En effet, l’accélération du temps du droit et le développement de la supra-légalité ont périmé ces mécanismes sédimentaires qui, tels la cassation, reposent sur la sanction. Même effet (l’unification du droit), même moyen (la technique préjudicielle), même cause (la péremption des mécanismes traditionnels) : il ne fait aucun doute que tous les mécanismes préjudiciels contemporains sont apparentés. Ils traduisent une nouvelle manière d’unifier l’interprétation qui, telle une lame de fond, étend indéfiniment son emprise. Il était impérieux de construire un nouvel outil juridique capable de témoigner de cette évolution, de créer une notion nouvelle : le renvoi préalable. Le renvoi préalable s’entend donc de « tout mécanisme par lequel une juridiction suprême uniformise l’interprétation d’un texte, sur le renvoi d’une question de droit posée à l’occasion d’un litige ». / During the last fifty years, the number of preliminary ruling mechanisms has multiplied. The movement first started with the preliminary ruling referral to the Court of Justice, which was soon followed by the preventive removal to the Court of Conflict. During the end of the eighties and in the early nineties, the movement reached confirmation through the creation of the possibility to ask its views to the State Council and to the Court of Cassation. It’s now getting faster and faster because of the recent creation of both the priority preliminary ruling on constitutionality, and the adoption, in front of the European Convention on Human Rights, of the protocol number fifteen, which introduces a system allowing the request for opinions in front of the eponymous Court. The research work invites to question about the causes of that singular devotion.The study proves that the use of the preliminary ruling procedure is nowadays endowed with a particular aim: that of ensuring the unification of the way legal texts are interpreted. Preliminary ruling mechanisms are the answer to a need, that of unifying the interpretation of the law, that need still remains unmet because of the decay of the hierarchical mechanisms which have been so far asked to manage it. As a matter of fact, both the acceleration of law time and the development of the supra-legality have collapsed these sediment mechanisms, which, just like Cassation, have to do with punishment.The same effect (the unification of the law), the same means (preliminary ruling technique), the same cause (the collapse of traditional mechanisms): there is no doubt about the link between all contemporary preliminary ruling mechanisms. They all reveal a new way of unifying interpretation which, like a tidal wave, becomes more and more powerful. It was becoming urgent to create a new legal tool which would be able to reveal this evolution, to create a new notion: pre-filing referrals. Pre-filing referrals is therefore said to be “any mechanism through which a supreme jurisdiction standardizes a text interpretation, after the referring of a law question which is raised in case of dispute”.

För att utöva en vattenverksamhet krävs i princip alltid ett tillstånd. Dessa tillstånd har beroende på prövningsmyndighet och gällande lagstiftning haft olika benämningar, bland annat utlåtande, tillståndsbeslut och vattendom. Syftet med studien är att beskriva hur vattendomar arkiveras och är tillgängliga för att kunna hanteras vid fastighetsbildning. Detta då det i dag inte finns någon liknande sammanställning.  Metoderna som tillämpats i studien avser en kvalitativ undersökning som har utförts i form av intervjuer med myndigheter som håller arkiv med tillstånd för vattenverksamheter samt sakkunniga från andra aktörer, en enkät riktad till förrättningslantmätare med erfarenhet av vattendomar och juridisk metod. Den juridiska metoden syftade till att ge en bild av rättsläget och dess förändring avseende vattenverksamhet samt erhålla en djupare förståelse för vilka typer av tillstånd som meddelats historiskt. Avsikten med intervjuundersökningen var att klargöra vilka myndigheter som är arkivmyndigheter i dag samt vad de förvarar i sina arkiv och hur handlingarna är sökbara. Detta kompletterades med en enkät riktad till förrättningslantmätare för att erhålla en bild av hur vattendomar hanteras i fastighetsbildning.  Resultaten av studien visar att vattenrätten har reglerats i ett flertal lagstiftningar genom åren, de första redan under medeltiden och senaste förändringen var när miljöbalken inrättades. Vidare visar resultaten hur komplex situationen är på grund av antalet arkivmyndigheter och historiska förändringar vad gäller tillståndsprövningen och de myndigheter som utfört den. Tillstånd till vattenverksamhet har historiskt sett meddelats genom förrättningar, domstolsdomar eller andra myndighetsbeslut och dessa finns förvarade i olika arkiv beroende på när i tiden tillstånden utfärdades och vilken typ av verksamhet de gäller. Slutsatserna utifrån resultaten är att det i dag inte finns något tydligt tillvägagångssätt för att söka information om vattendomar. Tillgängligheten varierar beroende på var tillståndet är arkiverat samt vilket typ av tillstånd det gäller. Inga tillstånd är per definition otillgängliga, däremot kan det vara väldigt svårt att spåra somliga. / To exert a water enterprise, an official permission almost always is required. Depending on the authority which issued the permit and the legislation under which it was announced, these permits had different names. For instance, verdict, permit order and water rights court ruling. The purpose of the study is to describe how water rights court rulings are archived and how they are available to be handled in connection with property formation.  The methods applied in the study concerns a qualitative research carried out in the form of interviews with authorities keeping archives of water rights as well as experts from other organizations, a survey directed to cadastral surveyors and a legal method. The legal method was to provide a picture of the legal situation and its change related to water enterprise and obtains a deeper understanding of the types of permits issued historically. The purpose of the interview study was to clarify which authorities keep archives, what they keep in their archives and how documents are searchable. This was supplemented with the survey to obtain picture of how water rights are handled in property formation. No such compilation has previously been made.  The results of the study shows that water rights have been regulated in several laws over the years, initially in the Middle Ages and the latest change took place when the Swedish Environmental Code was established. Furthermore, the result indicates how complex the situation is due to the number of archive authorities and historical changes of the examining authorities. Permissions for water enterprise have historically been noticed via cadastral procedures, judgements or other official permissions, and the permissions are stored in various archives depending on when the permits were issued and what type of water enterprise they concern. The conclusions from the results are that today there is no clear approach how to search for documents regarding water rights court rulings. Availability varies depending on where the permits are archived and which type of permit it is. No permit is by definition inaccessible, however, it can be very difficult to locate some.

<p>For any Legendrian knot in R^3 with the standard contact structure, we show that the existence of an augmentation to any field of the Chekanov-Eliashberg differential graded algebra over Z[t,t^{-1}] is equivalent to the existence of a normal ruling of the front diagram, generalizing results of Fuchs, Ishkhanov, and Sabloff. We also show that any even graded augmentation must send t to -1.</p><p>We extend the definition of a normal ruling from J^1(S^1) given by Lavrov and Rutherford to a normal ruling for Legendrian links in #^k(S^1\times S^2). We then show that for Legendrian links in J^1(S^1) and #^k(S^1\times S^2), the existence of an augmentation to any field of the Chekanov-Eliashberg differential graded algebra over Z[t,t^{-1}] is equivalent to the existence of a normal ruling of the front diagram. For Legendrian knots, we also show that any even graded augmentation must send t to -1. We use the correspondence to give nonvanishing results for the symplectic homology of certain Weinstein 4-manifolds.</p> / Dissertation