FID Recht - 343 - Wehrrecht, Steuerrecht, Wirtschaftsrecht

ANÁLISIS JURÍDICO SOCIAL DEL DOCUMENTO TRIBUTARIO ELECTRÓNICO -DTE- INSTITUIDO POR EL ACUERDO No. 13-2018 DEL DIRECTORIO DE LA SUPERINTENDENCIA DE ADMINISTRACIÓN TRIBUTARIA -SAT- Y SU INCIDENCIA EN EL RÉGIMEN DE PEQUEÑO CONTRIBUYENTE

2026-06-05T04:35:55+00:00

Resumen La SAT como entidad descentralizada, cuyo fundamento constitucional se encuentra establecido en el artículo 224, segundo párrafo de la CPRG vigente en este país, y regulada por su ley orgánica Decreto 1-98 del CRG encargada del control, fiscalización, recaudación y administración de los tributos del Estado y en cumplimiento a sus directrices a través del máximo órgano, el directorio de la SAT, emitió el acuerdo 13-2018 que da origen al documento tributario electrónico -DTE- dentro del cu[...]

A Critical Analysis of the Corporate Whistleblowing Provisions of the South African Companies Act

2026-06-05T12:14:58+00:00

Section 159 of the South African Companies Act 71 of 2008 regulates corporate whistleblowing in companies registered under the act. This article critically evaluates section 159 to ascertain whether it adequately protects and encourages corporate whistleblowers. It compares this section with the whistleblower provisions in the Australian Corporations Act 2001, which have strongly influenced section 159 and which were recently reformed, and argues that in the light of the distressing levels of co[...]

Bilanzierung von Verschmelzungen nach Handelsrecht, Steuerrecht und IFRS : Gemeinsamkeiten, Unterschiede und Grenzen der Konvergenz

2026-06-05T12:02:11+00:00

O compliance officer como garantidor na lei de lavagem de capitais

2026-06-05T04:40:09+00:00

Giving the recent changes in the Capital Laundering Law, an active factor takes place to prevent and fight the offense provided in this law, therefore the present work aims to explain the institute of compliance on the Capital Laundering Law. It also identifies the complianceofficer position as the guarantor on the Capital Laundering Law, in view of the duty of care, protection, as well as the vigilance ruled on the said law. Also, the principle of the guilt strand forbids the objective penal ac[...]

Compliance trabalhista como instrumento de prevenção de riscos na seara empresarial

2026-06-05T04:40:08+00:00

This study was conducted with the intent of analyzing labor compliance as an instrument capable of preventing risks, such as lawsuits, in the corporate arena. Its importance is justified due to the large volume of lawsuits in the Labor Court in recent years, even after the Labor Reform. Thus, the objective is to present labor compliance as a mechanism capable of reducing the inadequacies of companies to the legislation, guaranteeing to workers an ethical and adequate work environment and, conseq[...]

Criminal compliance e a prevenção da responsabilização penal das pessoas jurídicas pelos crimes previstos na Lei de lavagem de dinheiro

2026-06-05T04:40:08+00:00

This study was carried out with the aim of analyzing if compliance programs prevent companies from being liable for the crimes listed in Law 9.613/1998 in the scope of their organization. Based on the agnostic theory of punishment, it was verified that the sanctions recommended in the Money Laundering Law for gatekeepers, although nominally administrative, are punitive in nature. Then, given the need to safeguard society from collective damage, regulated self-regulation was idealized as a phenom[...]

Compliance trabalhista: impactos da autorregulação nas relações de trabalho

2026-06-05T04:40:07+00:00

This work aims to analyze if compliance, self-regulated corporate governance instrument, when applied to labor relations, ends up strengthening and intensifying the directive and supervisory powers of employers over employees, creating a persecutory and punitive culture within the organizations, since compliance programs were included in the Brazilian legal system as a tool to mitigate the liability of legal entities by Law Nº 12.846/13. Thus, the objective is to carry out a critical approach to[...]

A prática do compliance como medida necessária às micro e pequenas empresas: vantagens e desafios

2026-06-05T04:40:06+00:00

The Anti-Corruption Act assured of the legal provision for the practice of integrity programs- compliance all legal persons, as a mechanism for the prevention, detection and combating of irregularities and illicit acts. In this sense, compliance practice is a reasonable measure for micro and small enterprises, complying with the legal provisions and the fundamental role they occupy in the brazilian economy, for generating income and employment for the population. Will be analysed the possibiliti[...]

THE EFFECT OF TAXPAYER AWARENESS, QUALITY OF SERVICE, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN THE OFFICE WITH SAMSAT JAKARTA EAST

2026-06-05T04:38:14+00:00

This study aims to analyze the effect of taxpayer awareness, service quality, and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the SAMSAT Joint Office of East Jakarta City. The method used in this research is a quantitative method. The sampling technique is Convenience Sampling. The data analysis technique used is multiple regression analysis. The data was collected by distributing questionnaires. The results of this study are: 1) taxpayer awareness has a positive and si[...]

La notificación tardía en el procedimiento del juicio ordinario de divorcio

2026-06-05T04:35:56+00:00

RESUMEN EJECUTIVO En el primer capítulo, se desarrolla de forma breve el tema los principios procesales, puesto que es la base que debe cumplirse en el diligenciamiento de todo proceso de cualquier tipo; en el segundo capítulo, se aborda el tema de las notificaciones en Guatemala, su etimología, antecedentes históricos, naturaleza, el acto notificatorio, elementos, finalidades, clasificación, como funcionan, su regulación legal, aplicación en la actualidad; y por último en el tercer capítulo tra[...]

Fundamentos técnicos y legales para que se incremente el porcentaje de regalías a que están obligadas las empresas mineras.

2026-06-05T04:35:55+00:00

La investigación trata sobre la minería en Guatemala, abordando diferentes tópicos desde el punto de vista jurídico, social y económico. Las ramas del derecho objeto de investigación fueron el derecho constitucional y el derecho municipal respectivamente. La explotación minera ha generado diversos comentarios de índole jurídico, social, político y económico, pues para algunos es fuente generadora de empleo y tributos para el Estado, además de las regalías que por ley les corresponden en conformi[...]

Fixing Legal Writing Problems Can Be Easier (and Quicker) Than You Think

2026-05-29T06:24:20+00:00

[Excerpt] “You have a memorandum due on a preliminary injunction in two days. You are busy juggling numerous other matters. You decide to dictate the memo on your way home from work, a thirty-minute commute. That should give you enough time. The next day you have a little time for research, to edit what you have done, check the cites, and you are done. A typical legal document is born. Most likely it is wordy and hard to follow. The legal analysis is superficial and not very persuasive. “In Octo[...]

Navigating Troubled Waters: Dealing with Personal Values When Representing Others

2026-05-29T06:24:18+00:00

Legal academics have long struggled to define the appropriate role a lawyer's moral judgment ought to play in client representation. In its simplest terms, the question is: Must a lawyer be a "hired gun," seeking all lawful objectives sought by a client, or may a lawyer act independently to avoid the harm a client's actions will cause innocent parties? Following disclosure of lawyer involvement in the Savings and Loan, Enron and WorldCom failures, many in society joined those scholars calling fo[...]

A Framework for Analyzing Attorney Liability Under Section 10(b) and Rule 10b-5

2026-05-29T06:24:18+00:00

[Excerpt] “Lawyers who make their living representing securities issuers face a myriad of challenges. Securities lawyers must navigate and master an intricate body of statutory, regulatory, and case law at both the state and the federal level and ensure that their clients comply with the law. The compliance requirement, however, is not limited to the issuer clients. Defrauded investors will often seek recovery of their losses from both the issuer of the failed investment securities and from the [...]

Comments to the Federal Trade Commission on the CAN-SPAM Rule Review, 16 C.F.R. Part 316, Project No. R711010

2026-05-29T06:24:18+00:00

These comments respond to the Federal Trade Commission’s request for public comment on the CAN-SPAM Rule, 16 C.F.R. Part 316. The CAN-SPAM Act set a minimum baseline for consumer protections that senders of unsolicited commercial email must respect. These protections have been largely effective at giving consumers the ability to manage how a large group of companies uses their email addresses for marketing. At the same time, the Act has had little effect on the volume of unsolicited commercial e[...]

The Role of Technologically Trained Corporate Lawyers in Managing Risk

2026-05-29T06:24:17+00:00

An explanation of what technologically-trained lawyers ordinarily do as corporate employees. Lawyers with such training, while not members of the "public," have traditionally played a very small role in dealing with safety issues. It is strongly urged that they may be of great help in preventing harm which would be expensive, at best, to redress.

Contracting for Consumer Trade Compliance

2026-05-29T06:24:17+00:00

Export compliance is becoming increasingly important for parties required to abide by U.S. law, including many online sellers of consumer products. These retailers' contractual terms with their customers set forth a number of provisions governing the relationship between them, including those which deal with arbitration, indemnification, disclaimer of warranties, and other issues. Many such agreements also purport to create obligations on the part of the consumer as to export control and sanctio[...]

Digital Twins Under EU Law:A Unified Compliance Framework Across Smart Cities, Industry, Transportation, and Energy Systems

2026-05-29T05:55:40+00:00

Digital Twins are becoming central enablers of Europe’s digital and green transitions, yet their data-intensive and autonomous nature exposes them to one of the most complex regulatory environments in the world. This article presents a comprehensive scoping review of how six principal European digital laws—the General Data Protection Regulation, Data Governance Act, Data Act, Artificial Intelligence Act, NIS2 Directive, and Cyber Resilience Act—jointly govern the design, deployment, and operatio[...]

The Limited Immediate Effects of CJEU’s Achmea Judgement

2026-05-29T05:55:37+00:00

It seemed that Court of Justice of the European Union wanted to make it short and sweet: It took the Grand Chamber in its Achmea Decision less than fifteen pages to conclude that Investor-State dispute settlement (ISDS), as we know it, shall belong to the past, at least in an intra-EU context. Finito della musica? Not quite!

Environmental Website Disclosure of ICT Use and Compliance Management: A Comparison of Large Production Companies in the USA and in Europe

2026-05-29T05:55:32+00:00

LEGAL ISSUES IN MEDICAL COMPUTER SOFTWARE AND EXPERT SYSTEMS IN UNITED STATES LEGISLATION AND PRACTICE

2026-05-29T05:40:30+00:00

Pertanggung Jawaban Hukum Pelaku Tindak Pidana Penyuapan

2026-05-22T03:07:58+00:00

Introduction: Bribery is a form of corruption. The crime of bribery itself has basically been regulated in Law Number 11 of 1980 concerning the Crime of Bribery. One of the crimes of bribery that occurred to the head of the Angin Timur, namely AL.Purposes of the Research: This writing aims to find out and discuss the forms of legal responsibility for the perpetrators of the crime of bribery.Methods of the Research: The research method in this paper uses a normative juridical research type. The r[...]

Compliance Programs and Legal Entity’s Safeguards in Criminal Proceedings

2026-05-22T07:33:13+00:00

This essay deals with the legal entity’s safeguards in criminal proceedings, with special reference to its rights of defense. It is based on the assumption that, in the Italian legal system (as in other similar legal systems), liability ‘ex crimine’ of legal entities is based on the idea of a so-called ‘organizational fault’, which emerges where there is an organizational defect in the preventive model. Therefore, the topic of the entity’s ‘exposure’ to liability risk and to the prejudice of its[...]

Risk management and Healthcare responsibility. How to guarantee legal protection in Medicine

2026-05-22T07:33:10+00:00

Having regard to the increasing attention to the issue of safety and health of patients and workers by low, the hypothesis that this topic will be the growing trend in the next years does not seem to be manifestly unfounded. For this reason, it is wise for healthcare professionals to already be aware that any violation of the interests underlying the legislation in question entails a ruling on civil and/or criminal liability. It is therefore necessary to identify the most suitable means to preve[...]

The “criminal shield”: criminal liability for healthcare professionals during the COVID-19 pandemic

2026-05-22T07:33:05+00:00

: The Sars-CoV-2 pandemic has had important economic, health, political, and jurisprudential implications all over the world. According to innovations already introduced by Law 24/2017, with Decree Law no. 44 of 1 April 2021 and the subsequent conversion law no. 71 of 2021, Italy is the only country in which ad hoc rules have been introduced to limit the professional liability of healthcare professionals during the health emergency. The "criminal shield" can be defined as the Legislator response[...]

Why Do Firms Obey?: the State of Regulatory Compliance Research in China

2026-05-22T06:38:41+00:00

Enforcement and compliance is a classic issue of concern in regulation literature. Despite a vast literature on regulatory agencies, compliance behavior of the regulated parties, especially business firms, is much less understood. The existing compliance literature draws on evidence from western societies and has predominantly focused on compliance in rule of law systems. However, in China where the rule of law remains weak, many regulations take the form of administrative regulative documents a[...]

Business start-up compliance costs: Policy perspectives

2026-05-22T05:07:20+00:00

It is nearly half a decade since the Goods and Services Tax (GST)1 was introduced in Australia on 1 July 2000. Since then, most of the Australian tax reform issues still continue to be a "political play". The government presented tax simplification as one of the related objectives of the tax reform. However, much of the concern from businesses, in particular, small business community, was on both GST start-up and recurrent compliance costs. Presently, start-up tax compliance costs of the GST may[...]

Lawyers on the record: criminal records, employment decisions and lawyers' counsel

2026-05-22T05:07:18+00:00

The increased use by employers of criminal records checks is occurring within the context of a complex and uncertain legal framework. Our research explores this issue from the perspective of lawyers, their understanding of existing laws and the advice which they give their clients on both sides of the employment decisionmaking process. We identify uncertainty about the operation of relevant laws - spent convictions, anti-discrimination and privacy laws - and discuss law reform options.

Influence of security compliance demands and resources on security compliance - an exploratory study in Vietnam

2026-05-22T05:07:18+00:00

This study extends current information security compliance research by adapting "work-stress model" of the Job Demands-Resources (JD-R) model to explore how security compliance demands and security resources influence the system users' information security compliance. The paper proposes that security compliance burnout and security engagement as the mediating factors between security compliance demands, security resources and individual security compliance. We employed a multi-case study method [...]

Lawyers as Leaders: Why it Matters and What it Takes

2026-05-22T03:49:34+00:00

This book provides a method of approach for lawyers to develop leadership skills, attitudes, and behaviors. Its comprehensive treatment of leadership in the legal world will inspire lawyers to rise to the heights of leadership, whether they are asked to leave or aspire to do so. ; https://scholarcommons.scu.edu/faculty_books/1641/thumbnail.jpg

ヒエイリ･キョウドウソシキニオケルナイブツウホウタイセイノコウチクトジツムウンヨウジョウノカダイ ; 非営利・協同組織における内部通報体制の構築と実務運用上の課題 ; Construction and Implementation of Whistleblowing Compliance Management in Non-Profit Organizations and Cooperatives

2026-05-22T03:28:36+00:00

本稿は，非営利・協同組織における持続可能な内部通報制度の構築に向けて，2022（令和4）年６月に施行予定の改正公益通報者保護法を踏まえながら，非営利・協同組織の特性や役割等に鑑み，通報者保護の観点から通報者や通報対象事実の範囲，内部通報手続の在り方等について具体的考察を進めたものである。特に，非営利・協同組織の社会的役割や存在意義に基づき，社会全体（構成員）の福祉や生活向上に対する貢献性，さらには公益的価値を守る役割も担っていることなどを踏まえて，地域社会にとって持続可能な組織運営のための内部通報制度の実効性の具体的方策を論じた。 ; 7 ; 論文 ; Articles

Parallel Investigation As An Effective Step In Handling Cases Of Money Laundering Crimes Arising From Forestry And Environmental Crimes

2026-05-22T03:07:58+00:00

Introduction: Parallel Investigation, is a concept in the enforcement of money laundering or money laundering, in Law Number 8 of 2010 concerning the Prevention and Eradication of the Crime of Money Laundering or hereinafter referred to as the Anti-Money Laundering Law Article 74 stipulates that "The ML investigation is carried out by investigators predicate offense in accordance with the provisions of the procedural law and the provisions of laws and regulations, unless otherwise provided for b[...]

Legislators, Judges, and Professors

2026-05-15T10:44:02+00:00

As lawyers we are normally interested in various substantive areas of law; and as comparative lawyers we are interested in finding out about the differences and similarities between national legal systems. But from time to time we should also reflect on how we think and operate, and look at basic questions of legal methodology - both for the sake of understanding better what we do as lawyers immersed in our own legal systems and as lawyers attempting to assess and comprehend how foreign legal sy[...]

Models of Sanctions Compliance and Regulatory Expectations

2026-05-15T10:43:58+00:00

This article is devoted to the analysis of models of sanctions compliance in different countries. In the first part, I discuss the definition of sanction compliance. Concept compliance is an institution of private law, it is a mechanism (function, system, and culture) of self-regulation for companies, and the methodology of compliance risk management is based on a risk-based approach stemming from different corporate governance and culture. A comparative methodology is based on three criteria: 1[...]

Questionable transactions, unquestionable rules: the Odebrecht/Braskem case and the Foreign Corrupt Practices Act

2026-05-15T04:21:46+00:00

This article offers a critical analysis of the Odebrecht/Braskem case under the Foreign Corrupt Practices Act (FCPA). Two Brazilian companies, Odebrecht S.A. and its subsidiary Braskem S.A., have been caught in a massive bribery machine that concerned Brazil as well as many other countries, including Switzerland and the United States. Not only did these companies create a true consortium through which they controlled Brazil’s public procurement system in a way to adjudicate and make profit out o[...]

The Legal and Regulatory Issues Surrounding Cryptocurrency

2026-05-15T04:16:25+00:00

Cryptocurrency and Bitcoin is a topic seen consistently in today's media publications; however, the average citizen does not truly understand what it is and how it works. In addition, due to its innovative nature, cryptocurrency presents many legal and regulatory issues that the US federal government does not know how to deal with. This thesis seeks to help provide an overview of what is cryptocurrency and how it works in the market; while, highlighting two key legal issues surrounding cryptocur[...]

LEGAL CONTENT OF THE CONCEPT OF SPECIAL CONFISCATION IN THE CRIMINAL CODE OF UKRAINE ; ПРАВОВИЙ ЗМІСТ ПОНЯТТЯ СПЕЦІАЛЬНОЇ КОНФІСКАЦІЇ У КРИМІНАЛЬНОМУ КОДЕКСІ УКРАЇНИ

2026-05-15T04:00:19+00:00

The article examines the legal content of the concept of special confiscation in the Criminal Code of Ukraine (hereinafter – “the CC of Ukraine”), as well as takes into account the main differences between special confiscation as another measure of criminal law and confiscation of property as a type of punishment in criminal law.The author describes the legal status of property subject to special confiscation and property subject to confiscation as a form of punishment in criminal law, as well a[...]

CERTAIN ISSUES OF CRIMINAL LIABILITY FOR MONEY LAUNDERING UNDER THE CURRENT CRIMINAL CODE OF UKRAINE AND THE DRAFT CRIMINAL CODE ; ОКРЕМІ ПИТАННЯ КРИМІНАЛЬНОЇ ВІДПОВІДАЛЬНОСТІ ЗА ВІДМИВАННЯ ДОХОДІВ У ЧИННОМУ КК УКРАЇНИ ТА ПРОЄКТІ КК

2026-05-15T04:00:19+00:00

The article deals with the issues related to the laundering of the proceeds of a crime. It is argued that the problems related to counteraction and, in particular, criminal liability for illegal handling of property obtained by criminal means are not a novelty for national criminal law. It has long been noted that an equally important problem for a thief is the creation of certain conditions that would enable them to freely and without hindrance handle the property obtained as a result of a crim[...]

What is a Lawyer? A Reconstruction of the Lawyer as an Officer of the Court

2026-05-15T03:30:49+00:00

This paper engages with the central question in legal ethics concerning the lawyer’s role, analyzing this fundamental question in terms of professional identity. Literature in this debate frames the lawyer either as a professional who exists entirely to serve her client (the “standard conception”), or as a professional whose primary duties are to the legal system. I reposit and examine the lawyer’s professional identity as an officer of the court—an identity marginalized by those who favor the s[...]

Regulation of Corporate Criminal Liability According To Law Number 1 Year 2023 On The Criminal Code

2026-05-15T03:16:04+00:00

Corporation as a subject of criminal law that can be held criminally responsible is not known in the old Criminal Code. This is because the old Criminal Code is a legacy of the Dutch colonial government whose legal system adheres to the Continental European legal system (civil law). Countries that adhere to the civil law legal system are a little behind in terms of regulating corporations as subjects of criminal law, in contrast to countries that adhere to the common law legal system, which has [...]

Responsabilidade do Compliance Officer em casos de corrupção e a relevância penal da omissão ; Liability of the Compliance Officer in cases of corruption and criminal relevance of the omission

2026-05-14T23:50:54+00:00

Esta dissertação de mestrado é fruto de pesquisa interdisciplinar realizada nas áreas de Direito Penal Econômico e Compliance, tendo como objeto central a delimitação dos pressupostos jurídico-penais legitimadores da responsabilidade penal oriunda da prática de corrupção ativa a título de omissão imprópria por parte de Compliance Officers, na figura de agentes encarregados de cumprimento de deveres em empresas estruturalmente complexas e hierarquizadas, cujas atividades cotidianas estão constant[...]

Unele aspecte privind neconcordanţa dintre prevederile legale referitoare la desemnarea ofiţerului de investigaţie cu atribuţii de ofiţer de urmărire penală

2026-05-14T03:05:31+00:00

Articolul dat ia în discuție unele aspecte privind neconcordanța dintre prevederile legale la desemnarea ofițerului de investigație cu atribuții de urmărire penală. Activitatea de descoperire a infracțiunilor, de identificare și prindere a infractorilor, de stabilire a vinovăției acestora se desfășoară doar în cadrul procesului penal, care include mai multe etape, printre acestea și urmărirea penală. Urmărirea penală se efectuează, conform prevederilor de procedură penală, de ofițerii de urmărir[...]

Процессуальный статус защитника в уголовном производстве Украины

2026-05-14T03:05:29+00:00

В статье, с учетом нового действующего уголовного процессуального законо-дательства Украины, определены особенности правового регулирования стату-са защитника в уголовном производстве. Установлено, что понятийный аппарат правового статуса защитника остается несовершенным, его права и обязанности подлежат более широкому толкованию и уточнению. В связи с этим в УПК Украи-ны необходимо в отдельной статье определить, более четко сформулировать и за-крепить права и обязанности защитника-адвоката, а т[...]

Factors That Affect Compliance Programs in the Oil and Gas Industry

2026-05-15T10:44:04+00:00

For the last 25 or more years major oil and gas companies have taken significant steps to implement and maintain compliance programs, as management frameworks on how compliance and legal risks should be managed have taken shape in tandem. The industry continues to cycles through booms, busts, and occasional crises, and new regulations continuously emerge in response, managing compliance has become ever more complex due to increased challenges in the business and political environment. Based on p[...]

Criteria for improving the effectiveness of criminal laws in preventing criminal offenses

2026-05-14T03:05:39+00:00

The article examines topical problems of increasing the effectiveness of criminal law in the prevention of criminal offenses. In order to improve the scientific level and quality of the preparation of legislative acts, it is proposed to adopt the Law laquo;On the criminological examination of draft lawsraquo;. ; В статье исследованы актуальные проблемы повышения эффективности норм уголовного права в предупреждении уголовных правонарушений. С целью повышения научного уровня и качества подготовки [...]

Artificial intelligence and criminal law: challenges, opportunities and perspectives

2026-05-14T03:05:35+00:00

Artificial intelligence AI is increasingly penetrating the field of criminal law, offering solutions for streamlining investigations, judicial decision-making and crime prevention. However, the use of AI raises complex issues regarding criminal liability, respect for fundamental rights and transparency of automated decisions. The main risks include algorithmic discrimination, lack of human control and the legislative vacuum regarding the regulation of AI in justice. In order to avoid abuses and [...]

Scurte considerații privind răspunderea penală a membrilor parlamentului României

2026-05-14T03:05:34+00:00

Răspunderea juridică penală a aleșilor reprezintă o formă particulară a răspunderii juridice penale care constă înr-un ansamblu de drepturi și obligații instituite prin norme juridice și care angajează urmarea săvârșirii unor fapte ilicite prin care se aduc atingere dispozițiilor legale relative la statutul acestora în administrația publică centrală sau locală și care reprezintă temeiul aplicării unor sancțiuni specifice ; Criminal liability of the electors is a particular form of criminal legal[...]

Comentariu asupra încălcărilor dreptului de autor şi a drepturilor conexe prin prisma noilor prevederi penale.

2026-05-14T03:05:25+00:00

This article focuses on the analysis of the incrimination of infringes of the authorsrsquo; rights over their creations. It brings a detailed comment upon the national legislation with regards to international legislation and international court practice regarding criminal infringe of authorsrsquo; rights.

Правова природа конфіскації в законодавстві України: сутнісний та порівняльно-правовий аналіз

2026-05-14T03:05:21+00:00

The article analyzes the legal nature of confiscation types, and also determines their place in the system of measures of criminal law. The research has been carried out on the matter of nature of property confiscation as a form of a penalty and measure of criminal law for legal persons, and special confiscation as other measures of criminal law. Legal characteristics of the existing confiscation types were compared, and their distinctive and common features have been defined. As a result, the c[...]

Преступления, посягающие на обеспечение охраны деятельности защитника или представителя лица по оказанию правовой помощи: сравнительно-правовые аспекты

2026-05-14T03:05:20+00:00

В статье проведено сравнительно-правовое исследование преступлений, посягающих на обеспечение охраны деятельности защитника или представителя лица по оказанию правовой помощи. Акцентируется внимание на положениях больше 30-ти уголовных кодексов иностранных государств в части установления уголовной ответственности за посягательство на профессиональную деятельность защитника и представителя лица по оказанию правовой помощи. Сделан вывод о состоянии украинского уголовно-правового закона касательно [...]

Clery Compliance Policy

2026-05-06T15:00:47+00:00

The purpose of this policy is to outline the responsibilities of the Clery Coordinator and Campus Security Authorities. It also outlines the responsibility of the University Community in compliance with the Clery Act.

Attorneys and AI: How Lawyers Use Artificial Intelligence and Analyze Its Impacts

2026-05-06T14:47:28+00:00

AI systems are testing lawyers' professional ethics obligations of competence, confidentiality, and candor. In the legal profession, the widespread availability of AI systems presents opportunities, like improving the review of documents during the discovery stage of a lawsuit, and challenges, illustrated by the handful of high-profile incidents where lawyers submitted legal briefs in court citing and describing fictitious cases based on AI-generated output. We conducted interviews with 44 legal[...]

Правовой режим акций, выпускаемых в цифровой форме ; Legal Regime of Shares Issued in Digital Form

2026-05-06T14:32:24+00:00

В статье описаны особенности правового регулирования акций, выпускаемых в цифровой форме. ; The article describes the peculiarities of legal regulation of shares issued in digital form.

Law, Conflict, and Hybrid Warfare: A Teaching Imperative for a Changing World

2026-05-04T23:45:29+00:00

Lawyers increasingly find themselves at the frontlines of the battlefield, just not in the traditional sense. Hybrid warfare is a conflict form that combines traditional military offensive measures with nontraditional methods, including the harnessing of legal systems to achieve strategic goals. Lawyers have always been at the frontline of typical legal risk assessment, thinking about a client’s risk of liability or regulation costs generally. Now, lawyers must stand at the ready for a lot more:[...]

“He did everything he possibly could for me”: medical malpractice claimants’ experiences of lawyer–client relations

2026-05-04T17:06:20+00:00

Lawyers are obliged to act in the interests of their clients, however, it is not clear how lawyers should do this in practice. Should lawyers follow their clients' instructions without deviation, should they actively manage their clients' expectations, or as many studies suggest, do lawyers place their own interests first? This paper examines how lawyers interact with medical malpractice claimants. It reveals that lawyers take a client-aligned approach, where lawyers acknowledge their client's g[...]

Features of the criminalization of certain offenses committed by omission: a comparative analysis of the criminal legislation of Azerbaijan and foreign countries

2026-05-07T02:58:21+00:00

In the criminal legislation of foreign countries, socially dangerous acts objectively committed by omission are established in various legal contexts and criminalized with their distinctive characteristics. It is well known that in the legislation of foreign countries, objective omission is, in most cases, defined as a legal fact constituting the basis of criminal liability, primarily in the form of failure to fulfill specific legal duties or their improper performance, manifesting as an infring[...]

The criminal legal assessment of “apparent intermediator” actions in bribery

2026-05-07T02:58:21+00:00

This article deals with research of urgent problems of criminal legal assessment of the actions of apparent intermediator in bribery. The scientific approaches concerning criminal legal qualification of apparent intermediator in the receiving or giving of illegal benefit to the public officers are considered. Legislative changes to the Criminal Code of Ukraine in order to solve the abovementioned problems concerning legal qualification of “apparent intermediator” actions are proposed. ; Стаття п[...]

Cunoaşterea şi previzibilitatea legii penale

2026-05-14T03:05:38+00:00

According to the principle of legality of criminal offenses and punishment, a concrete action can not attract criminal liability only if it is provided as a criminal offense by a rule. Provision crime by the criminal law is the first condition of existence of any crime. It follows from the principle of legality of criminal offenses, such that in the absence of this condition, the act does not constitute infringement. Correspondence between concrete and abstract model scene features type accordin[...]

Правовая природа деятельности прокурора в уголовном производстве по обеспечению возмещения вреда, причиненного уголовным правонарушением

2026-05-07T02:58:21+00:00

The article deals with a problem of the peculiarities of the prosecutor’s authorities in criminal proceeding, grounds legal nature of the prosecutor activities, directed on the compensation of damage caused by criminal offenses, and determines the ways of perfection of legislative acts in these issues. ; В статье исследованы особенности полномочий прокурора в уголовном производстве, обоснована правовая природа деятельности прокурора по обеспечению возмещения вреда, причиненного уголовным правона[...]

Специальная конфискация имущества по законодательству отдельных европейских стран

2026-05-07T02:58:21+00:00

В статье рассмотрены вопросы законодательной регламентации специальной конфискации имущества, выявлены отличия правовой природы этого института в системе уголовного права отдельных европейских стран, а также сделаны выводы о том, что новеллы, связанные с определением места и содержания специальной конфискации в Уголовном кодексе Украины, соответствуют практике регулирования этого вопроса в странах Европы. ; In the article issues of legislative regulation of the property special confiscation are [...]