Suchergebnisse

"The Liber legis Scaniae: The Latin Text with Introduction, Translation and Commentaries forms the second volume of The Danish Medieval Laws and is dedicated to the Latin text based on the Danish medieval Law of Scania. Also known as the "Old laws of Scania", the Liber legis Scaniae is ascribed to Archbishop Anders Sunesen and traditionally belongs to the corpus of Danish medieval laws. It was translated from Old Danish in the thirteenth century and until now has often been considered a subsidiary text. In this book, the importance of the Liber legis Scaniae is reexamined and its role in the first redaction of the Danish medieval laws is revealed as far more central than previously thought. This is the first time the text has been translated into English, and both the original Latin and the new English translation are included together. Beginning with a detailed introduction providing key information about the text, its author and its place in Danish legal history, and including a chapter dedicated to the Latin language of the text, this book will be ideal for students and scholars of medieval Scandinavian legal history. It also concludes with an extensive Latin-to-English glossary."--Provided by publisher

La presente voce è destinata al "Diccionario General de Derecho Canònico", in corso di preparazione presso l'Instituto Martìn de Azpilcueta dell'Universidad de Navarra.
SOMMARIO: 1. Premessa - 2. Il "diritto suppletorio" e le "lacune": in genere e nell'esperienza di Chiesa - 3. L'analogia e l'equità nell'ordinamento canonico - 4. L'analogia iuris e la salus animarum - 5. Suppletio legis, positivazione e formalizzazione nel diritto della Chiesa - 6. Gli strumenti della suppletio - 7. La suppletio e le lacune "materiali" dell'ordinamento - 8. I rapporti tra analogia e interpretazione estensiva - 9. L'impiego dei generalia iuris principia - 10. I princìpi impliciti o latenti. 11. La costanza e la stabilità della prassi autoritativa - 12. La costanza e la diffusione della prassi dottrinale (oltre che autoritativa) - 13. Il ruolo della canonistica in funzione "suppletoria"

This article analyses the content and application of principle of vacatio legis in the field of taxation.Taxes, being one of the most important elements of every state, undoubtedly are one of the essential factors of the political society as well. Therefore it is crucially important to ensure that taxes are established and changed only bythe procedure strictly in line with the constitutional principles of legal expectations and legal security.Vacatio legis means that there should be a gap between the enactment and announcement of the law and it's coming into force / beginning of its application. This rule ensures that persons have the opportunity to properly prepare for the application of new legislation. Vacatio legis and lex retro non agit ensure the confidence of taxpayers in the state and protects their legal expectations. Accordingly they could be defended invoking the Constitution.Legal acts of Lithuania (Law on Tax Administration and Law on the Fundamentals of Legislation) establish that tax laws enacting a new tax, setting new tax rate, introducing tax relief and/or sanctions for violations of the tax laws or substantially amending the procedure of specific taxation or the principles of the legal regulation of taxation will come into effect no earlier than in six months after the day of their publication. This term once again affirms the importance of tax rules in the political society.The abovementioned requirement has two exemptions and one of them could be applied when tax laws are directly related and enacted together with the law on next year's national budget (Law on the Approval of Financial Indicators of the State Budget and Municipal Budgets). This exemption was widely used by the legislator enacting the amendments of tax laws in Lithuania during the economic crisis. Unfortunately it is used for changing of subsequent tax laws as well.Although the Constitutional Court in its doctrine acknowledged that the amendments of tax laws, made during the economic crisis, which were enacted ignoring vacatio legis, are not in conflict with the Constitution as they were made in the extraordinary situation of economic crisis in the state, however it should be pointed out that the Constitutional Court also stressed that using of the exemptions of vacatio legis should be more the exception than a rule and used only in the exclusive circumstances having the very strong reasons for that. ; Straipsnyje analizuojama vacatio legis (lot. įstatymo nebuvimas) principo esmė ir jo taikymas mokesčių teisėje, atskleidžiant mokesčių vaidmenį polinėje bendruomenėje, jų įtaką asmenų elgesiui, galimybei rinktis tam tikras veiklos kryptis, jų teisėtiems lūkesčiams ir interesams. Straipsnyje atskleidžiamas vacatio legis ir lex retro non agit principų santykis. Tiriama vacatio legis principo įtaka 2008 m. pabaigoje – 2009 metais padarytiems mokesčių įstatymų pakeitimams ir konstatuojama, kad šio principo taikymas buvo labiau išimtis nei bendra taisyklė. Nepaisant to, tokia praktika Konstitucinio Teismo formuojamoje doktrinoje pripažinta neprieštaraujančia Konstitucijoje įtvirtintiems teisėtų lūkesčių ir teisinės valstybės principams, kartu nustatant aiškias vacatio legis konstitucines gaires ir ribas būsimiems įstatymų leidėjo sprendimams.

Intro -- TITLE PAGE -- DEDICATION -- ACKNOWLEDGEMENTS -- DECLARATION -- CONTENTS -- INTRODUCTION: A Darwinesque evolution -- THE 3-SERIES: Scania saves the best 'till last -- THE 3-SERIES: in words and pictures -- CENTURION: A commanding idea -- BY THE SAME AUTHOR -- COPYRIGHT.