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LA CONVENTION EUROPEENNE DES DROITS DE L'HOMME, TRAITE INTERNATIONAL DIRECTEMENT INVOCABLE DEVANT LES JURIDICTIONS ORDINAIRES, PRESENTE LE MERITE DE COMPENSER L'ABSENCE D'EXCEPTION D'INCONSTITUTIONNALITE. MAIS LES CONTRIBUABLES PEUVENT-ILS BENEFICIER DE SA PROTECTION ET, DANS L'AFFIRMATIVE, QUELS SONT LES EFFETS DE SA MISE EN OEUVRE EN DROIT FISCAL ? LA QUESTION DE L'APPLICABILITE DE LA CONVENTION A LA MATIERE FISCALE SE POSE SOUS UN ANGLE A LA FOIS MATERIEL ET FORMEL. AU PLAN MATERIEL, LA JURISPRUDENCE DE LA COUR A PERMIS DE NE RENDRE QUE PARTIELLEMENT OPPOSABLES A LA FISCALITE LES RESTRICTIONS POSEES PAR LES REDACTEURS AU DOMAINE D'APPLICATION DES DROITS AU PROCES EQUITABLE ET AU RESPECT DES BIENS. MAIS EST-IL SEULEMENT OPPORTUN AUJOURD'HUI DE LES MAINTENIR ? AU PLAN FORMEL, L'APPLICABILITE DE LA CONVENTION DEVANT LES JURIDICTIONS INTERNES NE FAIT PAS DE DOUTE MAIS CERTAINES CONDITIONS DOIVENT ETRE RESPECTEES POUR PRESERVER LA SAISINE EVENTUELLE DE LA COUR EUROPEENNE. LA MISE EN OEUVRE DE LA CONVENTION REVELE QU'ELLE A UN VERITABLE ROLE A JOUER EN FAVEUR D'UNE AMELIORATION GENERALE DES LEGISLATIONS ET PROCEDURES FISCALES, MEME PRECONTENTIEUSES. LES CHANGEMENTS QU'ELLE PEUT PROVOQUER SUR NOTRE DROIT FISCAL SONT DE TROIS ORDRES. TOUT D'ABORD, LA CONVENTION N'EST SUSCEPTIBLE D'AVOIR UNE INFLUENCE IMPORTANTE QU'A L'EGARD DE QUELQUES PROCEDURES FONDAMENTALEMENT ATTENTATOIRES AUX DROITS DES INDIVIDUS ET MANIFESTEMENT MAL ENCADREES PAR NOTRE DROIT INTERNE. LE DROIT DES VISITES ET SAISIES FISCALES, OBJET D'UNE PROTECTION JURIDIQUE PLUS ILLUSOIRE QUE REELLE, EN FOURNIT UNE EXEMPLE CONCRET. ENSUITE, SANS BOULEVERSER FONDAMENTALEMENT LE REGIME DU DROIT FISCAL INTERNE, ELLES PEUT NEANMOINS GENERER DES MODIFICATIONS PONCTUELLES FAVORABLES AUX CONTRIBUABLES. ENFIN, ET EN TOUT ETAT DE CAUSE, ELLE JOUE LE ROLE ROLE, DISCRET MAIS ESSENTIEL, D'AIGUILLON A L'EGARD LES DIFFERENTS POUVOIRS ETATIQUES ET GARANTIT AINSI LA PLUS SURE PROTECTION DES DROITS FONDAMENTAUX EN MATIERE FISCALE.
Book Description
LA CONVENTION EUROPEENNE DES DROITS DE L'HOMME, TRAITE INTERNATIONAL DIRECTEMENT INVOCABLE DEVANT LES JURIDICTIONS ORDINAIRES, PRESENTE LE MERITE DE COMPENSER L'ABSENCE D'EXCEPTION D'INCONSTITUTIONNALITE. MAIS LES CONTRIBUABLES PEUVENT-ILS BENEFICIER DE SA PROTECTION ET, DANS L'AFFIRMATIVE, QUELS SONT LES EFFETS DE SA MISE EN OEUVRE EN DROIT FISCAL ? LA QUESTION DE L'APPLICABILITE DE LA CONVENTION A LA MATIERE FISCALE SE POSE SOUS UN ANGLE A LA FOIS MATERIEL ET FORMEL. AU PLAN MATERIEL, LA JURISPRUDENCE DE LA COUR A PERMIS DE NE RENDRE QUE PARTIELLEMENT OPPOSABLES A LA FISCALITE LES RESTRICTIONS POSEES PAR LES REDACTEURS AU DOMAINE D'APPLICATION DES DROITS AU PROCES EQUITABLE ET AU RESPECT DES BIENS. MAIS EST-IL SEULEMENT OPPORTUN AUJOURD'HUI DE LES MAINTENIR ? AU PLAN FORMEL, L'APPLICABILITE DE LA CONVENTION DEVANT LES JURIDICTIONS INTERNES NE FAIT PAS DE DOUTE MAIS CERTAINES CONDITIONS DOIVENT ETRE RESPECTEES POUR PRESERVER LA SAISINE EVENTUELLE DE LA COUR EUROPEENNE. LA MISE EN OEUVRE DE LA CONVENTION REVELE QU'ELLE A UN VERITABLE ROLE A JOUER EN FAVEUR D'UNE AMELIORATION GENERALE DES LEGISLATIONS ET PROCEDURES FISCALES, MEME PRECONTENTIEUSES. LES CHANGEMENTS QU'ELLE PEUT PROVOQUER SUR NOTRE DROIT FISCAL SONT DE TROIS ORDRES. TOUT D'ABORD, LA CONVENTION N'EST SUSCEPTIBLE D'AVOIR UNE INFLUENCE IMPORTANTE QU'A L'EGARD DE QUELQUES PROCEDURES FONDAMENTALEMENT ATTENTATOIRES AUX DROITS DES INDIVIDUS ET MANIFESTEMENT MAL ENCADREES PAR NOTRE DROIT INTERNE. LE DROIT DES VISITES ET SAISIES FISCALES, OBJET D'UNE PROTECTION JURIDIQUE PLUS ILLUSOIRE QUE REELLE, EN FOURNIT UNE EXEMPLE CONCRET. ENSUITE, SANS BOULEVERSER FONDAMENTALEMENT LE REGIME DU DROIT FISCAL INTERNE, ELLES PEUT NEANMOINS GENERER DES MODIFICATIONS PONCTUELLES FAVORABLES AUX CONTRIBUABLES. ENFIN, ET EN TOUT ETAT DE CAUSE, ELLE JOUE LE ROLE ROLE, DISCRET MAIS ESSENTIEL, D'AIGUILLON A L'EGARD LES DIFFERENTS POUVOIRS ETATIQUES ET GARANTIT AINSI LA PLUS SURE PROTECTION DES DROITS FONDAMENTAUX EN MATIERE FISCALE.
Author: Laurent Barone Publisher: Editions L'Harmattan ISBN: 2296412327 Category : Social Science Languages : fr Pages : 442
Book Description
Remettant en cause au moins partiellement la théorie de la loi-écran, la Convention européenne des droits de l'homme est parfois présentée comme une sorte de panacée qui permettrait de réduire à néant une large partie des imperfections du système juridique français. L'influence restreinte de la Convention sur le droit fiscal français pourrait être à l'origine de modifications ponctuelles favorables au contribuable et participe à l'aiguillonnage du législateur en matière de protection des droits fondamentaux des contribuables, ce qui n'est pas le moindre de ses mérites.
Author: Lindy Muzila Publisher: ISBN: 9780821394540 Category : International law Languages : en Pages : 0
Book Description
Despite broad international recognition of the criminalization of illicit enrichment, it has not been universally accepted as an anti-corruption measure. Instead, criminalization of illicit enrichment continues to generate extensive debate and controversy. Against this background, this volume aims to provide an analysis of how illicit enrichment works, and attempts to shed light on any contributions that it has made to the fight against corruption and the recovery of stolen assets. Rather than delving into the theoretical and academic debates around illicit enrichment, this study focuses primarily on the analysis of current practice, case law, and existing literature to offer a new perspective to the on-going discussions. More specifically, the volume addresses the legal framework upon which the concept of illicit enrichment rests, and the resulting policy implications of that legal framework. It also focuses on illicit enrichment as an anti-corruption mechanism, from its roots as a response to the problems inherent to prosecutions involving corruption, to an examination of elements and inchoate offenses relating to illicit enrichment under international conventions. It examines illicit enrichment jurisprudence in the global context. An extensive survey was carried out to determine the countries where the offense exists, what form it takes, how often it is used, and for countries where it doesn't, what other measures are used in its place. The authors neither recommend nor oppose the adoption of illicit enrichment provisions, but rather aim to assist jurisdictions considering such steps by highlighting key questions that might arise during implementation, including how the offense is defined and enforced domestically by States. Similarly, the authors do not endorse nor criticize any practice carried out by States in the implementation of the criminalization of illicit enrichment. Ultimately, it is also hoped that this study provides a basis for further discussion amongst policy makers and practitioners, and fuels upcoming discussions by the Conference of State parties of the UNCAC and its Working Groups
Author: Octave Mirbeau Publisher: Library of Alexandria ISBN: 1465606947 Category : Fiction Languages : en Pages : 219
Book Description
One evening some friends were gathered at the home of one of our most celebrated writers. Having dined sumptuously, they were discussing murder—apropos of what, I no longer remember probably apropos of nothing. Only men were present: moralists, poets, philosophers and doctors—thus everyone could speak freely, according to his whim, his hobby or his idiosyncrasies, without fear of suddenly seeing that expression of horror and fear which the least startling idea traces upon the horrified face of a notary. I—say notary, much as I might have said lawyer or porter, not disdainfully, of course, but in order to define the average French mind. With a calmness of spirit as perfect as though he were expressing an opinion upon the merits of the cigar he was smoking, a member of the Academy of Moral and Political Sciences said: “Really—I honestly believe that murder is the greatest human preoccupation, and that all our acts stem from it... “ We awaited the pronouncement of an involved theory, but he remained silent. “Absolutely!” said a Darwinian scientist, “and, my friend, you are voicing one of those eternal truths such as the legendary Monsieur de La Palisse discovered every day: since murder is the very bedrock of our social institutions, and consequently the most imperious necessity of civilized life. If it no longer existed, there would be no governments of any kind, by virtue of the admirable fact that crime in general and murder in particular are not only their excuse, but their only reason for being. We should then live in complete anarchy, which is inconceivable. So, instead of seeking to eliminate murder, it is imperative that it be cultivated with intelligence and perseverance. I know no better culture medium than law.” Someone protested. “Here, here!” asked the savant, “aren't we alone, and speaking frankly?” “Please!” said the host, “let us profit thoroughly by the only occasion when we are free to express our personal ideas, for both I, in my books, and you in your turn, may present only lies to the public.” The scientist settled himself once more among the cushions of his armchair, stretched his legs, which were numb from being crossed too long and, his head thrown back, his arms hanging and his stomach soothed by good digestion, puffed smoke−rings at the ceiling: “Besides,” he continued, “murder is largely self−propagating. Actually, it is not the result of this or that passion, nor is it a pathological form of degeneracy. It is a vital instinct which is in us all—which is in all organized beings and dominates them, just as the genetic instinct. And most of the time it is especially true that these two instincts fuse so well, and are so totally interchangeable, that in some way or other they form a single and identical instinct, so that we no longer may tell which of the two urges us to give life, and which to take it—which is murder, and which love. I have been the confidant of an honorable assassin who killed women, not to rob them, but to ravish them. His trick was to manage things so that his sexual climax coincided exactly with the death−spasm of the woman: 'At those moments,' he told me, 'I imagined I was a God, creating a world!”
Author: Philip C. Jessup Publisher: Orth Press ISBN: 1406738263 Category : History Languages : en Pages : 248
Book Description
PREFACE. THE Author of this very practical treatise on Scotch Loch - Fishing desires clearly that it may be of use to all who had it. He does not pretend to have written anything new, but to have attempted to put what he has to say in as readable a form as possible. Everything in the way of the history and habits of fish has been studiously avoided, and technicalities have been used as sparingly as possible. The writing of this book has afforded him pleasure in his leisure moments, and that pleasure would be much increased if he knew that the perusal of it would create any bond of sympathy between himself and the angling community in general. This section is interleaved with blank shects for the readers notes. The Author need hardly say that any suggestions addressed to the case of the publishers, will meet with consideration in a future edition. We do not pretend to write or enlarge upon a new subject. Much has been said and written-and well said and written too on the art of fishing but loch-fishing has been rather looked upon as a second-rate performance, and to dispel this idea is one of the objects for which this present treatise has been written. Far be it from us to say anything against fishing, lawfully practised in any form but many pent up in our large towns will bear us out when me say that, on the whole, a days loch-fishing is the most convenient. One great matter is, that the loch-fisher is depend- ent on nothing but enough wind to curl the water, -and on a large loch it is very seldom that a dead calm prevails all day, -and can make his arrangements for a day, weeks beforehand whereas the stream- fisher is dependent for a good take on the state of the water and however pleasant and easy it may be for one living near the banks of a good trout stream or river, it is quite another matter to arrange for a days river-fishing, if one is looking forward to a holiday at a date some weeks ahead. Providence may favour the expectant angler with a good day, and the water in order but experience has taught most of us that the good days are in the minority, and that, as is the case with our rapid running streams, -such as many of our northern streams are, -the water is either too large or too small, unless, as previously remarked, you live near at hand, and can catch it at its best. A common belief in regard to loch-fishing is, that the tyro and the experienced angler have nearly the same chance in fishing, -the one from the stern and the other from the bow of the same boat. Of all the absurd beliefs as to loch-fishing, this is one of the most absurd. Try it. Give the tyro either end of the boat he likes give him a cast of ally flies he may fancy, or even a cast similar to those which a crack may be using and if he catches one for every three the other has, he may consider himself very lucky. Of course there are lochs where the fish are not abundant, and a beginner may come across as many as an older fisher but we speak of lochs where there are fish to be caught, and where each has a fair chance. Again, it is said that the boatman has as much to do with catching trout in a loch as the angler. Well, we dont deny that. In an untried loch it is necessary to have the guidance of a good boatman but the same argument holds good as to stream-fishing...
Author: LAURENCE.. GERARD
Author: LAURENCE.. GERARD
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Author: Georg Schwarzenberger
Author: Philip C. Jessup
Author: Keir Starmer
Author: United States. Forest Service. Northern Region