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General Partnerships and the Fiduciary Duty in the US Legal System
58-67Views:250The law of fiduciary duty is as old as common law. It is the key element of the law of equity. The agency relationship creates a fiduciary relationship between the parties, which means that the fiduciary (agent) is subject to the direction of the one on whose behalf he acts (principal). This high standard of conduct – in the scope of the agency relationship – has become a separate liability form in the common law countries and has appeared not only in company law but in other parts of civil law as well. This paper presents the development and the basic elements of fiduciary duty in the field of general partnerships.
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The Interpretation of Tax Law in the Precedents of the United States of America
Views:224The proper interpretation of the legal provisions in the field of tax law has high importance because it determines the opportunities of the taxpayers. Taxpayers normally wish to pay as little tax as possible, in contrast, the tax authorities try to collect as much tax as, according to them, is still lawful. If a taxpayer makes an error in his legal interpretation, he has to face the legal consequences, that is why it is necessary to know the case law. In the English law and in the law of the United States, two fundamental approaches of the interpretation of tax law have emerged: according to the strict approach, the judicature has to scrutinize only the meaning of the words of the act and that is what determines the question of the tax burden. On the other hand, the other approach means that the purpose of the questionable transaction or the intention of the legislator shall be taken into consideration as well, but only in that case in which the application of the words would lead to an unreasonable result. This paper analyzes the relevant precedents of the United States, mentioning many examples and scrutinizes the theoretical bases and the application of the two approaches mentioned.
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Customary Law Obligations and Dispute Resolution Methods under International Law relating to Conflicts over the Shared Use of Transboundary Aquifers
23-48Views:201Our paper aims at analyzing the current stance of public international law concerning the utilization and management of transboundary aquifers. 97% of the Earth’s drinking-water supplies are locked up in aquifers placing the question in the spotlight as to, which ways States should utilize and apportion them in a manner consistent with public international law? The paper argues that bilateral and regional agreements ensure most effectively States’ mutual cooperation regarding transboundary aquifers, and they are also essential in providing for clear dispute resolution mechanisms. The paper addresses the obligations of States under international law and examines the efficiency of the possible international dispute resolution methods regarding international water conflicts. The paper also provides an overview of all existing bi- and multilateral aquifer agreements and draws some comparative remarks.
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Impact of EU Law on National Criminal Law
79-93Views:98This paper aims to analyse the main linking points between EU law and national criminal law. For a long time, the criminal laws of the Member States have been heavily affected by EU law. This influence can be either negative or positive. The most lenient form of the positive effect is the assimilation principle, which does not seek to incorporate EU norms into national criminal law, only attempts to extend the latter’s applicability to the protection of the interests of the European Union. In the case of legal harmonization the Member States are required to adopt common criminal norms which aim to reduce the differences of the national criminal law systems. The most serious impact on national penal law is the supranational criminal legislation, which results not only in the approximation but the unification of the criminal laws of the Member States.
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Legal–Sociological Analysis of a Scottish Judicial Decision
88-104Views:108In this essay I have attempted to show the Scottish tradition of criminal law and attitudes of legal profession and the whole Scottish society about the crimes trough one case. This criminal case was held before the Scottish criminal appeal court in 1989, where for the first time, a man could be guilty under the Scottish law of raping his wife while the couple lived together. This was a point that could show the flexibility of Scottish law while the english law was either unwilling or unable to make a change.
This case shows us that the judges in Scotland claim to represent the social attitudes through legal devices but this representation is not almost uncountable because the courts attempt to operate within the basically conservative traditions. Parallel of the above mentioned the courts try to use the alternative histories of law and the voices of practical lawyers, legal doctrines through the conflicting interpretations in order to make right decisions.
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Legal Regulation and Practice of the Non-Material Indemnification and Rehabilitation in the United Kingdom
165-183Views:139The article analyzes the specialties of the English legal system with a focus on the legal regulation and court practice of tort law, and especially the non material indemnification and rehabilitation of the bodily injured. The study starts with the description of the main characteristics of the tort law, the definition and jurisprudence of non material damages, like pain and suffering and loss of amenity and psychological damages are also reviewed in detail with respective court cases. The study also gives an analysis of the connection between tort law and insurance law, how one effects the other. Nowadays the indemnification process of the bodily injured cannot be full without rehabilitation. Like in most of the Western European countries, in the United Kingdom the rehabilitation process is a complex and centrally managed procedure with the help of state institutions and programs.
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Review of the Book “Posted Workers in EU and Hungarian Law” by Gábor Kártyás
209-220Views:80In today’s globalized labour law, where borders, especially within the European Union, seem to be increasingly blurred, cross-border situations are becoming more common. Due to digitalisation and technology, which is evolving at a rapid pace especially in the present situation, working abroad can now be carried out without the worker actually moving away from his desk, namely not physically entering another country. In view of this, the topicality and exciting nature of the processed topic can hardly be questioned. Following a holistic approach, the reviewed book guides the readers with unique detail and provides them with a sure point of reference on the swampy ground of the posting, which is surrounded by many challenges and conflicts of interests. In our review, we will describe and evaluate the content of the monograph along these sure points of reference.
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The Effect of the Jurisprudence of the ECHR on the Hungarian Criminal Procedure Act
128-150Views:278The case law of the European Court of Human Rights and the European Convention on Human rights set the minimum level for the protection of fundamental rights that has to be guaranteed by all contracting parties, although national laws can establish higher standards. Point II of the general explanations of Bill No. T/13972 on the new Act on Criminal Procedure states that “meeting the requirements of the Fundamental Law of Hungary and the obligations of international law and EU law obviously mean a safeguarding minimum.” In Hungary the case law of the ECHR is reflected more and more both in the judgements of Hungarian courts and in the guidelines of higher courts but the difficulties of establishing interpretations in harmony with ECHR case law are common. The paper analyses the judgments of the ECHR in Hungarian cases between 2013 and 2016 related to pretrial detention, effective defence and the circumstances of restraint.
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„Disciplining” English Judges in the 21st Century
80-86Views:99Ott, ahol a bíró nem leterhelt tisztviselő, perpatvarokat eldöntő jogalkalmazó, hanem jogalkotó, és egy erőteljes hatalmi ág jól fizetett, független, megbecsült képviselője, vajon milyen tere van a számon kérhetőségnek? Régóta rejtélye ez a common law jogrendszereknek. Jóllehet globális problémának számít a bírói függetlenség és számon kérhetőség egyensúlyának megteremtése, és a kontinentális és common law jogcsalád konvergenciája ezen a területen is szembeötlő, igazán élesen éppen a fenti kérdés miatt az angolszász országokban vetődik ez fel.
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The Effect of the Nagoya Protocol in the Fight Against Biopiracy: Results and Challenges
11-39Views:177The Nagoya Protocol, which aims to enable the countries of origin to benefit from the utilization of their genetic resources they make available, entered into force in 2014. The present study examines the extent to which the Protocol has since proven to be an effective tool in curbing biopiracy, the most common problems that arise in this regard, and the conditions for more effective application.
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Limits of Environmental Liability: Summary of the Guest Editor
189-198Views:189This summary is an attempt to demonstrate that despite all the differences in how limits of environmental liability are perceived by the authors of this special issue due to different approaches to environmental liability, a common framework can nevertheless be drawn encompassing them all. Each article of the special issue elaborates some of the aspects of the concept of environmental liability. Despite the differences in the evaluation and assessment by the authors of the role of stakeholders and of the facts having an impact on the concept of environmental liability, it is shown that all of them are analysing the very same subject. The apparent differences are due to the different contexts in which environmental liability is examined and evaluated. Thus, the summary underlines that there is a need for system thinking related to environmental liability.