Results 31 to 40 of about 47,190 (163)

How Have the Transformations of Supreme Audit Institutions Shaped Contemporary Public Auditing? A Professional, Process, and Stakeholder Perspective

Financial Accountability &Management, EarlyView.
ABSTRACT Research on Supreme Audit Institutions (SAIs) has expanded considerably in recent decades, reflecting their central role in promoting accountability and transparency in government. Based on a systematic review of 364 peer‐reviewed publications indexed in Scopus and Web of Science, this article examines how SAIs have redefined their work across
Nicolas Lagos
wiley   +1 more source

Wykroczenia przeciw mieniu na przykładzie Prawa o wykroczeniach z 1932 roku w świetle orzecznictwa Sądu Najwyższego

Prawo
The article presents a dispute over the model of codification of misdemeanor law in Poland in the interwar period in the Criminal Law Section of the Codification Commission.
Andrzej Pasek
doaj   +1 more source

Norm Contestation in EU Foreign Policy: The Case of Sexual and Reproductive Health and Rights

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The EU considers gender equality fundamental to its identity, with Sexual and Reproductive Health and Rights (SRHR) playing a crucial role. This article delves into the contested aspects of EU foreign policy concerning SRHR from 1997 to 2021. Through document analysis and 18 semi‐structured interviews, it discerns three phases of contestation.
Diego Badell
wiley   +1 more source

Judicial impartiality and independence in the documents of the Council of Europe [PDF]

, 2017
The principle of equality as a fundamental norm in law and political philosophy, Jurysprudencja 8., Wojciechowski B., Bekrycht T., Cern K.M., (eds.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2017;The project was financed by National Science Centre ...
Mudrecki, Artur
core   +1 more source

Luxembourg Has Spoken: Polish and Dutch Judges' Satisfaction With Rule of Law Judgements of the Court of Justice of the EU

JCMS: Journal of Common Market Studies, EarlyView.
Abstract The last decade has witnessed a substantial increase in case law of the Court of Justice of the European Union (hereafter: ECJ or Court) concerning the rule of law. This expansion in case law reflects the significant challenges to the rule of law that have arisen in recent years. Several EU member states have implemented measures that severely
Urszula Jaremba, Jasper Krommendijk
wiley   +1 more source

Redesigning the European Court of Human Rights: Embeddedness as a Deep Structural Principle of the European Human Rights Regime [PDF]

, 2008
The European Court of Human Rights (ECHR) is the crown jewel of the world’s most advanced international system for protecting civil and political liberties. In recent years, however, the ECHR has become a victim of its own success. The Court now faces a
Helfer, Laurence R.
core   +4 more sources

Conventions for the avoidance of double taxation as acts of international and domestic law: consequences of applying tax agreements with differences between official language versions. Commentary to the verdict of the Polish Supreme Administrative Court of 18 April 2023, II FSK 400/21

Studia Prawnicze KUL
The author discusses the verdict of 18 April 2023 issued by the Polish Supreme Administrative Court in case II FSK 400/21 concerning the obligations of a Polish entity (tax remitter) in the area of uncollected flatrate corporate income tax – also ...
Joanna Homańczyk
doaj   +1 more source

Unequal Solidarity: Club Rules and Crisis Support in the European Polity

JCMS: Journal of Common Market Studies, EarlyView.
Abstract Is European solidarity during crises due to common or close identities? Or do Europeans punish rule‐breaking countries by showing them less solidarity? Research on the determinants of European solidarity increasingly focuses on ‘solidarity to’, how givers' attitudes are shaped by their perceptions of receiving member states.
Zbigniew Truchlewski, Daniel Kovarek, Joseph Ganderson   +2 more
wiley   +1 more source

Noclegi pracowników delegowanych finansowane przez pracodawcę a przychód ze stosunku pracy. Glosa aprobująca do wyroku NSA z 1 sierpnia 2023 r., II FSK 270/21, LEX nr 3612004

Krytyka Prawa
Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income.
Robert Zieliński, Mateusz Zawadka
doaj   +1 more source

Mobilising Judicial Voices: How and Why National Courts Express Their Opinions in the Preliminary Reference Procedure – A Case Study of Czechia

JCMS: Journal of Common Market Studies, EarlyView.
Abstract This article interrogates the national courts' pre‐emptive opinions expressed in the Article 267 of the Treaty on the Functioning of the European Union preliminary reference procedure from both theoretical and analytical angles. First, we theorise about the variety of factors influencing national courts' decision to supply the Court of Justice
Marek Pivoda, Filip Vlček
wiley   +1 more source