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Fine in the tax law: between a method of providing and sanction

open access: yesТеорія і практика правознавства, 2016
Doctrinal idea of the tax and legal nature of fines can be reduced to three areas, according to the fine which means: as a means of support; as a sanction; as such, has a dual legal nature (consisting properties sanctions and way of security).
П. М. Дуравкин
doaj   +1 more source

Trestní evidence (na příkladu písemností humpoleckého) politického úřadu první instance státní správy na počátku 20. století

open access: yesStudia Historica Brunensia, 2021
The administrative work of criminal proceedings is a rich source of information on the life of the population of a given region. Although many regulations were issued as early as the 1850s, they continued to be valid during the First Czechoslovak ...
Pavel Holub
doaj   +1 more source

A Constitutionalist Critique of the Objective Character of the Infringement Proceedings and a Case for a “Constitutional Defence”: A Lesson from the Non-Implementation of the Data Retention Directive

open access: yesZbornik Znanstvenih Razprav, 2019
The article explores the implications of the (non)implementation of Directive 2006/24/ EC, which regulated the compulsory retention of traffic data. The central problem is whether the Member States should suffer financial burdens because they have not ...
Samo Bardutzky
doaj   +1 more source

On certain misdemeanor provisions in the law on tax procedure and tax administration [PDF]

open access: yesZbornik Radova: Pravni Fakultet u Novom Sadu, 2023
Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws.
Milić Ivan D.
doaj  

THE PROBLEM OF MANDATORY REPLACEMENT OF PUNISHMENT TO MORE SEVERE ONE

open access: yesПравоприменение, 2018
The subject. The article deals with the problem of mandatory replacement of punishment, not related to imprisonment, with more stringent measures of state coercion due to mali-cious evasion from serving the applicable penalties.The purpose of the article
V. M. Stepashin
doaj   +1 more source

Which Fine-Tuning Arguments Are Fine? [PDF]

open access: yesFoundations of Physics, 2012
22 pages, 2 ...
openaire   +3 more sources

Fine-Tuning is Fine, if Calibrated

open access: yesAdvances in Neural Information Processing Systems 37
Fine-tuning is arguably the most straightforward way to tailor a pre-trained model (e.g., a foundation model) to downstream applications, but it also comes with the risk of losing valuable knowledge the model had learned in pre-training. For example, fine-tuning a pre-trained classifier capable of recognizing a large number of classes to master a ...
Zheda Mai   +10 more
openaire   +3 more sources

Two Needle Passes Achieve Similar Diagnostic Yield Compared to Three Passes Regarding Diagnosis of Solid Pancreatic Lesions in Endoscopic Ultrasound-Guided Fine Needle Aspiration

open access: yesDiagnostics, 2021
Current guidelines advocate 3–4 passes with a fine-needle aspiration (FNA) to achieve high rates of diagnostic samples for malignancy when performing endoscopic ultrasound (EUS)-guided sampling of solid pancreatic lesions, in the absence of on-site ...
Eleni Koukoulioti   +14 more
doaj   +1 more source

Are Fertility Preservation Procedures Before Gonadotoxic Therapy and Hematopoietic Stem Cell Transplantation Feasible and Safe in Very Young Children? A Retrospective Cohort Study

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Fertility preservation (FP) is increasingly integrated into the care of pediatric patients exposed to gonadotoxic therapy or conditioning for hematopoietic stem cell transplantation (HSCT), yet perioperative data in infants and toddlers remain scarce.
Kerstin Saalabian   +13 more
wiley   +1 more source

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