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Journal articles on the topic 'Obligations administratives'

Author: Grafiati

Published: 25 May 2024

Last updated: 19 July 2025

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1

Bonanno, Anaïs. "Des obligations légales sans fondement ? Des petit·es dirigeant·es contre l’inspection du travail." Sociologies pratiques N° 49, no. 2 (2024): 67–76. https://doi.org/10.3917/sopr.049.0067.

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Bien que les relations sociales dans les petits établissements soient le plus souvent informelles, le quotidien de leurs dirigeant·es est inséré dans des contraintes administratives qui font partie de la gestion courante de toute entreprise. En découlent des rapports ordinaires au droit du travail spécifiques que cet article analyse à partir des scènes de contrôle de l’inspection du travail. Les dirigeant·es, en particulier lorsqu’il s’agit d’hommes face à des inspectrices, leur reprochent explicitement d’imposer aux petites entreprises des normes de fonctionnement qui font fi de la spécificit

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Halley, Paule, and Ariane Gagnon-Rocque. "La sanction en droit pénal canadien de l’environnement : la loi et son application." Les Cahiers de droit 50, no. 3-4 (2010): 919–66. http://dx.doi.org/10.7202/039345ar.

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Depuis le début des années 70, les autorités publiques canadiennes interviennent pour protéger la qualité de l’environnement, les habitats et les populations d’espèces sauvages en se fondant principalement sur la loi pour prescrire des obligations aux personnes exerçant des activités susceptibles d’être la source d’une atteinte à la qualité de l’environnement et à sa biodiversité. Dans le souci de faire respecter les obligations environnementales et d’envoyer un message clair, à savoir que la protection de l’environnement est une valeur fondamentale au sein de la société canadienne, les législ

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Lemieux, Denis. "Legal Issues Arising from Protectionist Government Procurement Policies in Canada and the United States." Les Cahiers de droit 29, no. 2 (2005): 369–423. http://dx.doi.org/10.7202/042887ar.

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Les marchés publics confèrent aux différents paliers gouvernementaux une force de frappe qu'ils sont susceptibles d'utiliser pour atteindre des objectifs économiques et sociaux en plus d'obtenir des biens et services de qualité à un prix raisonnable. Ceci donne lieu à l'élaboration et à la mise en oeuvre de politiques d'achats. Ces politiques prennent rarement la forme de lois et de règlements mais sont adoptées le plus souvent par voie de directives, d'énoncés de politique et de pratiques administratives. Toutefois, ceci ne signifie pas qu'il n'existe pas de cadre juridique des politiques d'a

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4

Vervaele, John. "Vers une réévaluation européenne du droit répressif ?" Revue de science criminelle et de droit pénal comparé N° 3, no. 3 (2023): 509–46. http://dx.doi.org/10.3917/rsc.2303.0509.

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Résumé L'Union européenne est aujourd'hui un acteur majeur dans de nombreux domaines politiques, allant des domaines économiques classiques tels que la politique de la concurrence, la politique agricole et la politique de la pêche aux nouveaux domaines émergents tels que la politique environnementale, la politique de sécurité et la politique étrangère, ainsi que la politique de justice pénale. Ces politiques s'accompagnent d'un niveau croissant de réglementation européenne, qui a également un impact substantiel sur l'harmonisation des politiques et réglementations nationales. Cette extension d

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5

Al-Ahmad, Mohammed Suleiman, and Hassib Saleh Ismail. "The possibility of considering the administrative decision as an application of the unilateral will that created the obligation." Journal of University of Raparin 11, no. 6 (2024): 905–20. https://doi.org/10.26750/vol(11).no(6).paper37.

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In our study we discussed the ability of administrative decision to establish obligation as an independent source of obligation or considered as an application of the unilateral will. We found that when the administration commits itself in the cases prescribed by law from the applications of unilateral will, the administrative decision is a source of obligation as an application of unilateral will and not as a direct source of obligation. However, it's possible for administration to commit itself through its decision other than those cases prescribed by law from the applications of unilateral

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Śladkowska, Ewa. "SUSPENSION OF EXECUTION OF THE FINAL DECISION OVER THE OBJECTION OF THE PUBLIC PROSECUTOR." Roczniki Administracji i Prawa 4, no. XXII (2022): 175–94. http://dx.doi.org/10.5604/01.3001.0016.3375.

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The article presents the institutions of the prosecutors objection in general administrative proceedings and the obligations of the public administration body resulting from the fact of lodging the objection. This is the obligation to initiate extraordinary proceedings covered by the objection ex officio and the obligation to consider the suspension of the execution of the decision until the objection is resolved. The article indicates the scope of the objection and the purpose of this legal institution. The obligation to initiate extraordinary proceedings covered by the objection was presente

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7

Strąk, Katarzyna. "On Carrier Sanctions – A Voice from Poland. The Liability of Carriers in the Jurisprudence of Administrative Courts." Studia Europejskie - Studies in European Affairs 26, no. 1 (2022): 63–81. http://dx.doi.org/10.33067/se.1.2022.4.

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This article analyses carrier sanctions in light of Poland’s membership of the European Union and its obligation to protect the EU’s external borders. It offers an in-depth analysis of the scope of the carriers’ obligations with regard to bringing third-country nationals to the Eastern external border of the European Union and explores ways how these obligations should be fulfi lled correctly so that carriers are not obliged to pay administrative fi nes of as much as 3000-5000 euro per person. The research is based on an extensive review of the jurisprudence of Polish administrative courts and

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8

Zhang, Qinqi. "Constitutional Guarantee of Citizens' Right to Education — from the Perspective of the State's Protection Obligation." Journal of Higher Education Research 3, no. 2 (2022): 151. http://dx.doi.org/10.32629/jher.v3i2.743.

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Education is the foundation of a country, and the cultivation of talents decides the future of a country. Therefore, the right to education is not only directly stipulated in the chapter on The Basic Rights and Obligations of Citizens. Besides, the General Outline made it clear of the national obligations and education was given special protection. The state's protection obligation plays an irreplaceable role in protecting the objective value order, which has become an important means to protect the right to education from illegal infringement. It is a systematic project to realize the obligat

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9

Dalkowska, Anna. "Legal succession of property-related obligations in administrative enforcement proceedings." Nieruchomości@ : kwartalnik Ministerstwa Sprawiedliwości II, no. II (2021): 7–25. http://dx.doi.org/10.5604/01.3001.0014.9264.

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Legal succession of property-related obligations in administrative enforcement proceedings is a key issue for the protection of the public interest. Coercive enforcement measures directed against the obliged entity, in accordance with the content of the enforceable title, serve the purpose of compulsory performance of the obligation. A change or transformation of the addressee of an obligation while maintaining the identity of the enforcement case and the content of the enforcement relationship determines the legal situation of the parties to the enforcement proceedings, i.e. the obliged entit

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MORENO YEBRA, FELIPE. "Customs recognition in Mexican Law: reflections on its application." Revista Jurídica de Investigación e Innovación Educativa (REJIE Nueva Época), no. 4 (July 1, 2011): 9–22. http://dx.doi.org/10.24310/rejie.2011.v0i4.7854.

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If we consider customs inspection to be a power of review and enforcement, it is necessarily an administrative act, and is therefore subject to the requirements applicable to such acts with respect to notification. After payment of import duties and fulfillment of ancillary obligations, goods must be presented to the customs authority. In this sense, the exercise of review and enforcement powers falls under the scope of the State to ensure proper fulfillment of tax obligations. Notwithstanding this, such powers are to be exercised after fulfillment of the obligation or, as applicable, after th

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Orłowski, Łukasz. "Brokerage Agreement as Contractus Uberrimae Fidei." Prawo Asekuracyjne 3, no. 116 (2023): 3–16. http://dx.doi.org/10.5604/01.3001.0054.1364.

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Obligation relationship results from a particular legal circumstance. In current Polish legislation, the legislator provides neither for a systematized catalogue of sources of obligations, nor for a compiled version thereof. An obligation can result not only from a legal basis, but also from case law or administrative decisions. Under substantive civil law, obligations can be divided into unjust enrichments, unlawful acts and acts in law. In addition, acts in law can take form of unilateral acts or form of agreements which are discussed in this article. Brokerage agreement, which is an innomin

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12

Dremov, Dmytro, and Iryna Orlovska. "EXERCISE OF RIGHTS AND OBLIGATIONS OF TAXPAYERS AS AN OBJECT OF ADMINISTRATIVE AND LEGAL REGULATION." Modern scientific journal 4, no. 2 (2024): 19–25. http://dx.doi.org/10.36994/2786-9008-2024-4-3.

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The article is devoted to the exercise of rights and obligations of taxpayers as an object of administrative and legal relations. The author notes that payment of taxes is a taxpayer's obligation to ensure the overall functioning of the State mechanism and is an indicator of special attention to the economic and social well-being of the population. After all, a high level of tax payment may indicate that people have a stable income, well-being and trust in the state, while a low level, in turn, may indicate economic problems, shadow economy, distrust in the state or a low level of social guara

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Antić, Dinka. "Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja." Годишњак факултета правних наука - АПЕИРОН 5, no. 5 (2015): 213. http://dx.doi.org/10.7251/gfp1505213a.

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Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to

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Rina Yuniarti, Ahmad Junaidi, Ahmad Sumarlan, Tezar Arianto, and Pedi Riswandi. "Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah." ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora 3, no. 4 (2024): 296–303. https://doi.org/10.55123/abdisoshum.v3i4.4689.

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Income Tax 21 (PPh 21) is a tax obligation that must be well understood by teachers and administrative staff at schools. However, many teachers at SMPN 15 in Central Bengkulu Regency have not fully understood the procedures for calculating and reporting PPh 21, which could lead to administrative tax errors. Therefore, this community service activity aims to enhance the understanding and awareness of tax obligations among teachers and school staff through socialization and technical assistance regarding PPh 21. The methods used in this activity include observation, distribution of questionnaire

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15

胡, 丹冰. "The Priority of Administrative Subject Obligations in Administrative Agreements." Dispute Settlement 09, no. 05 (2023): 2428–37. http://dx.doi.org/10.12677/ds.2023.95331.

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Majewski, Kamil, and Patrycja Majewska. "COMMENTARY TO THE JUDGMENT OF THE SUPREME ADMINISTRATIVE COURT OF 8 FEBRUARY, 2022 – COMMENTS IN THE CONTEXT OF ART. 10 KPA." Roczniki Administracji i Prawa 2, no. XXII (2022): 335–39. http://dx.doi.org/10.5604/01.3001.0016.0988.

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In the commented judgment, the Supreme Administrative Court expressed view on the obligations of the authority conducting administrative proceedings under Art. 10 § 1 of the Code of Civil Procedure (the principle of active participation of a party in the proceedings and the principle of hearing the parties). Against the background of the position of the Supreme Administrative Court, the authors indicate the necessity to treat Art. 10 § 1 of the Code of Administrative Procedure, as two duties of an authority, one of which should be performed in the course of administrative proceedings (on a con

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17

Ilieva, Reneta. "Vaccination – an administrative social obligation." Law Journal of New Bulgarian University 18, no. 1 (2022): 111–20. http://dx.doi.org/10.33919/ljnbu.22.1.10.

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The article examines the emergence of compulsory vaccination from a historical perspective. It distinguishes between recommended and compulsory vaccination. It discusses in detail the administrative legislation that provides for compulsory vaccination.

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18

Expert-Foulquier, Caroline. "Proof of facts in administrative law in France: many ad hoc and ex post rules of evidence, but for how long?" Review of European Administrative Law 17, no. 1 (2024): 51–80. http://dx.doi.org/10.7590/187479824x17117014447508.

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In France, general legislative rules of proof of facts between the administrations and the citizens are rare. Nevertheless, there are real obligations for public administrations to base their decisions on factual evidence, and for citizens to provide evidence they hold. The inquisitorial litigation procedure is the main asset of French administrative law because it relieves citizens who take a case to the administrative courts and who do not have all the evidence, some of which is often held by the administrations. Freedom of assessment of evidence is also an important principle which facilita

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19

Ali, Shujahat, Sevdie Alshiqi, Marcos Ferasso, Arbana Sahiti, and Xhelil Bekteshi. "Entrepreneurial intentions and perceived advantages by eastern students." International Journal of ADVANCED AND APPLIED SCIENCES 10, no. 4 (2023): 63–75. http://dx.doi.org/10.21833/ijaas.2023.04.008.

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This study clarifies the student’s perspective in the disputed territory, to inculcate the influence of personality traits, moral obligation, entrepreneurial education, entrepreneurial intentions, and these relationships mediated by perceived advantage. A framework for the judgment of entrepreneurial mindset in the context of disputed territory and special administrative zones is presented. The data was collected from Eastern students at four universities. The current survey was conducted using purposive sampling, and the sample size was 344 students from four different universities. The study

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20

Rougemont, Françoise, and Juan-Pablo Vita. "Obligations de travail dans les économies palatiales du Bronze récent." Altorientalische Forschungen 48, no. 1 (2021): 125–49. http://dx.doi.org/10.1515/aofo-2021-0009.

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Abstract Palatial economic archives from various regions — from the Aegean world to Mesopotamia — and from various periods of the Bronze Age, attest to the use by palatial administrations of procedures in which workers were obliged to perform a task, whether craft or agricultural, on behalf of the palace. This article examines the possibility that such a procedure existed also in Ugarit, since a group of administrative texts relating to metals appear comparable to these systems of work-assignments. The material from Ugarit and the conclusions reached allow, then, a comparison with the system o

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Bisztyga, Andrzej, and Katarzyna Płonka-Bielenin. "Interpretation of the Principle of Informing Parties in Polish Administrative Proceeding – Conclusions and Postulates." International and Comparative Law Review 18, no. 1 (2018): 231–39. http://dx.doi.org/10.2478/iclr-2018-0034.

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Summary The principle of informing parties in the Polish administrative procedure is specified in Article 9 of the Act of 14 June 1960, the Code of Administrative Procedure. Public administration bodies are obliged to duly and comprehensively inform the parties on the factual and legal circumstances that may affect the determination of their rights and obligations being the subject of administrative proceedings. The authorities ensure that the parties and other persons involved in the proceedings do not suffer damage due to ignorance of the law, and for this purpose they provide them with nece

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Sanco Simanullang, Habieb Pahlevi, Elisabet Rawati Girsang, and Yasir Riady. "Legal Consequences for Companies and Workers Due to Not Registering for BPJS Employment." Contemporary Journal of Applied Sciences 3, no. 1 (2025): 967–74. https://doi.org/10.55927/cjas.v3i1.13333.

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BPJS Ketenagakerjaan is a mandatory social security program for companies and workers in Indonesia. This obligation is regulated by law to protect workers from risks such as workplace accidents, death, and retirement. However, many companies still fail to fulfill this obligation. Such non-compliance can lead to legal consequences, including administrative and criminal sanctions. On the other hand, workers become vulnerable to various risks without social security protection. This article examines the legal aspects governing company obligations, implications for workers, and potential sanctions

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Yosifova, Yoana. "Administrative rights and obligations of the patient." Law Journal of New Bulgarian University 18, no. 1 (2022): 68–81. http://dx.doi.org/10.33919/ljnbu.22.1.7.

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The medical administrative law is a field in the administrative property law – a special field, and regulates the public relations in the healthcare system in relation to: the activity of hospitals and similar medical bodies for hospitalization, diagnosis practices and treatment of patients with different conditions, the medical activities regarding the out-of-hospital emergency cases - consultation and treatment by practitioners competent in all fields of medicine, specialized doctors and surgeons as well as the dentists’ general and specialized practice, the relations between medical profess

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Riska Salmaningrum, Abdul Madjid, and Dyah Aju Wisnuwardhani. "Legal Protection for Notaries in Implementing the Principle of Recognizing Service Users in the Prevention of Money Laundering and Terrorism Financing Crime." International Journal of Islamic Education, Research and Multiculturalism (IJIERM) 7, no. 2 (2025): 704–26. https://doi.org/10.47006/ijierm.v7i2.488.

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This research discusses the normative conflict between the obligation of notaries to maintain the confidentiality of client information as stipulated in the Notary Position Law (UUJN) with the obligation to report suspicious transactions to PPATK as stipulated in Permenkumham No. 9 of 2017 concerning the Implementation of the Principle of Recognizing Service Users (PMPJ). This study aims to identify the appropriate form of legal protection for notaries in carrying out these obligations, and analyze whether there is a conflict of norms between Permenkumham No. 9 of 2017 and UUJN. Using a normat

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Pantelidis, Konstantinos. "The DMA Procedure: Areas to Improve." World Competition 47, Issue 2 (2024): 157–92. http://dx.doi.org/10.54648/woco2024016.

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The introduction of the Digital Markets Act (the ‘DMA’) marked the beginning of a new regulatory framework for limiting the impact of strong platforms in digital markets. With the aim of ensuring fairness and contestability in digital markets, the new Regulation provided for a detailed administrative process, in the form of market investigations, for determining which of the digital platforms act as gatekeepers in their respective markets, whether the designated gatekeepers comply with their obligations, and to what extent new obligations must be introduced to account for new developments. Thi

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Golić, Darko, and David Matić. "On certain specific features of tax procedure as a type of administrative procedure." Pravo - teorija i praksa 39, no. 3 (2022): 1–22. http://dx.doi.org/10.5937/ptp2203001g.

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Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obliga

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Staszek, Aneta. "Statystyka mikroprzedsiębiorstw – doświadczenia i kierunki rozwoju." Wiadomości Statystyczne. The Polish Statistician 2014, no. 5 (2014): 39–47. http://dx.doi.org/10.59139/ws.2014.05.4.

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The article presents a method of data collection concerning micro-enterprises based on business study of enterprises employing up to 9 people. The author discusses the changes in methodology and organization of the surveys resulted from specialization of Polish statistical offices and the obligation to submit data electronically. This work led to the formulation of the factors affecting the completeness and quality of the results and an indicating one of the research directions – the use of administrative sources in order to reduce the reporting obligations of micro-enterprises.

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Shin, Kwan Woo. "Current status and implications of the Indirect Compulsion under the Administrative Appeals Act." Korean Association of Public Safety and Criminal Justice 33, no. 3 (2024): 79–108. http://dx.doi.org/10.21181/kjpc.2024.33.3.79.

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In this study, the purpose of this study was to overview the Indirect Compulsion system, which is a means of securing the Binding Force of Ruling, review the current status of Indirect Compulsion from 2020 to 2023, examine its implications, and make suggestions to ensure institutional effectiveness. The Indirect Compulsion system under the Administrative Appeals Act is a system that guarantees the effectiveness of the decision through a compensation order from the Administrative Appeals Commission upon the applicant's request for Indirect Compulsion if the administrative authority does not imp

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Sultan, Muhammad Shahid, and Hafiz Muhammad Azeem. "Reevaluating Administrative Discretion and Its Regulatory Framework." Journal of Law & Social Studies 5, no. 3 (2023): 507–24. https://doi.org/10.52279/jlss.05.03.507524.

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Administrative discretion is a crucial aspect of public administration. It empowers public functionaries with the necessary flexibility in their decision-making for the smooth functioning of public operations; however, its potential for abuse cannot be overlooked. Administrative discretion comprehends a vast realm that demands comprehensive exploration by delving into its definition, significance, and multifaceted controls designed to curb its potential abuse. These controls incorporate a range: from ‘Structuring the Discretion’ to ‘Inbuilt Controls’ and then culminating into the domain of ‘Ju

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Pukstas, Kimberly A., and Dennis K. Albrecht. "Assessing the Needs of Low-Income Parents who Owe Child Support: Where Can the Social Workers Make a Difference?" Families in Society: The Journal of Contemporary Social Services 89, no. 1 (2008): 84–89. http://dx.doi.org/10.1606/1044-3894.3725.

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For social work practitioners to incorporate the needs of low-income noncustodial parents into their provided services successfully, they need to be aware of the wide range of financial difficulties and social problems experienced by these clients. Using survey and administrative data, this article provides a formal assessment of the support service needs of low-income noncustodial parents, mostly fathers, with an active child support obligation. Results indicate that the needs of many noncustodial fathers are not being met adequately. A discussion of the potential role of practitioners in ass

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Nyka, Maciej, and Karolina Zapolska. "The Impact of the DAC7 Directive on the Functioning of Platforms and Platform Operators, from the Perspective of the Legal Model of Their Collaboration with Individuals." Białostockie Studia Prawnicze 29, no. 2 (2024): 177–93. http://dx.doi.org/10.15290/bsp.2024.29.02.13.

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Abstract In order to achieve the main objective of sealing the tax system, Council Directive (EU) 2021/514 of 22 March 2021 Amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation (DAC7) introduces an obligation to report income obtained by sellers via a digital platform in one of the Member States. However, the implementation of the provisions of DAC7 in the field of reporting also has non-fiscal consequences. The DAC7 Directive interferes in the way sales platforms function, imposing additional obligations on them which are closer to models of cooperation in empl

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李秉謙, 李秉謙. "納稅義務人之協力調查義務──以三則行政法院判決為中心". 月旦財稅實務釋評 59, № 59 (2024): 068–75. http://dx.doi.org/10.53106/270692572024110059008.

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Jurzyński, Maciej. "Application of Article 64 § 2 of the Administrative Procedure Code in Registration Cases – Comments against the Background of Court Decisions and the Practice of Municipal Authorities." Przegląd Prawa Administracyjnego 8 (December 30, 2024): 63–77. https://doi.org/10.17951/ppa.2024.8.63-77.

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The subject of the study is the problem of applying Article 64 § 2 of the Administrative Procedure Code in registration matters. The obligation to register is carried out by filing a notification with the competent municipal authority and, as a rule, does not require the issuance of an administrative decision. However, in certain situations, the municipal authority should initiate proceedings and resolve the matter in the form of a decision. In practice, municipal authorities evade this obligation’s implementation, unjustifiably applying Article 64 § 2 of the Administrative Procedure Code. Con

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Aresteria, Maya, Stacia Mege, and Alfita Rakhamayani. "Pelatihan Pelaporan SPT Pemilik UMKM di Kelurahan Sendangguwo Kota Semarang." GOTAVA : Jurnal Pengabdian Kepada Masyarakat 1, no. 1 (2023): 13–16. http://dx.doi.org/10.59891/jpmgotava.v1i1.3.

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 MSMEs have an important role in a country's economy because of their contribution to economic growth, job creation, innovation, and community empowerment. The establishment of Micro, Small and Medium Enterprises (MSMEs) creates an obligation in the field of taxation. Businesses or business owners are obliged to pay taxes and submit notification letters. The problem that often occurs is that MSME actors do not fully understand tax obligations, including the obligation to submit SPT reports. Non-compliance with these obligations will result in sanctions for MSMEs. Administrative fines wil

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Maya, Aresteria, Mege Stacia, and Rakhamayani Alfita. "Pelatihan Pelaporan SPT Pemilik UMKM di Kelurahan Sendangguwo Kota Semarang." GOTAVA Jurnal Pengabdian Kepada Masyarakat 1, no. 1 (2023): 13–16. https://doi.org/10.59891/jpmgotava.v1i1.3.

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MSMEs have an important role in a country's economy because of their contribution to economic growth, job creation, innovation, and community empowerment. The establishment of Micro, Small and Medium Enterprises (MSMEs) creates an obligation in the field of taxation. Businesses or business owners are obliged to pay taxes and submit notification letters. The problem that often occurs is that MSME actors do not fully understand tax obligations, including the obligation to submit SPT reports. Non-compliance with these obligations will result in sanctions for MSMEs. Administrative fines will b

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Shabanova, I. N. "On the Issue of Execution of the Obligation to Pay Tax Payments in the Liquidation of the Organization." Juridical Science and Practice 15, no. 3 (2019): 63–68. http://dx.doi.org/10.25205/2542-0410-2019-15-3-63-68.

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The article deals with the issues of execution of the obligation to pay taxes and fees. The subject of the tax obligation is only money, based on the concept of “tax” and the fact that the tax is one of the sources of the budget, which is a form of formation and expenditure of funds. The features of monetary obligation as a type of public-legal obligations are distinguished. The conditions of execution of the tax duty are analyzed. Discusses the problem of a tax debt in the liquidation of the organization, the time to enforce which the tax authority has expired. This problem leads to the need

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Hunt, Gerald. "Sex Differences in a Pink-Collar Occupation." Articles 48, no. 3 (2005): 441–60. http://dx.doi.org/10.7202/050872ar.

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The duty of fair representation, counterpart to the power of representation of the certified association, has been studied under three different aspects, namely: its origin, foundation and scope. No attempt has as yet been made, however, to identify and categorize the obligations arising from the duty of fair representation. This article, then, aims at presenting an analytic framework which encompasses the various underlying obligations pertaining to the general interdictions of acting in bad faith or in an arbitrary or discriminatory manner, or of showing serious negligence, as stipulated in

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Yoel Latif and Nandang Sambas. "Legal Analysis of the Responsibility of Business Actors in Fulfilling Obligations for Halal Certification and BPOM Distribution Permits for Food Products." LITERACY : International Scientific Journals of Social, Education, Humanities 4, no. 1 (2025): 01–06. https://doi.org/10.56910/literacy.v4i1.1979.

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This study aims to analyze the legal liability of business actors in fulfilling the obligation of halal certification and distribution permits from the National Agency of Drug and Food Control (BPOM) for food products distributed in Indonesia. Halal certification and distribution permits are two essential instruments to ensure the safety, quality, and halal status of products in circulation. Using a normative juridical approach and literature study, this research examines the legal provisions regulating these obligations, including Law Number 33 of 2014 on Halal Product Assurance, Law Number 3

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Fajri, Luqman. "Kepatuhan Wajib Pajak Badan Atas Kewajiban Administrasi Perpajakan (Studi Kasus PT SSS)." Jurnalku 2, no. 4 (2022): 450–62. http://dx.doi.org/10.54957/jurnalku.v2i4.293.

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This study aims to review the tax administration compliance of PT SSS as a corporate taxpayer. PT SSS is a newly established company so it has a self-assessment tax administrative obligation to deposit and report taxes independently. The research was conducted using a qualitative review method through literature studies and field studies on data that had been obtained from PT SSS and interview. The results of the study indicate that business operations, taxpayer competence, and DJP supervision are very influential and have an important role in the administrative compliance of PT SSS as a taxpa

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ALTREITER, CARINA, and BETTINA LEIBETSEDER. "Constructing Inequality: Deserving and Undeserving Clients in Austrian Social Assistance Offices." Journal of Social Policy 44, no. 1 (2014): 127–45. http://dx.doi.org/10.1017/s0047279414000622.

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AbstractThe social constructions formed of target groups, which are used to justify the allotment of benefits and obligations, are now being discussed in organisations at street level. Using qualitative interview data from eight municipalities, the article examines how the local social construction of deservingness constrains frontline work. In comparing everyday practices for checking eligibility and altering a recipient's behaviour, the study found four distinctive administrative practices. Standardised administrations represent their clients as deserving, and engage with the recipients in a

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Bastien, Hervé. "Droits et obligations pour l'accès aux documents administratifs." La Gazette des archives 168, no. 1 (1995): 197–200. http://dx.doi.org/10.3406/gazar.1995.4282.

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Maria Maddalena Simamora, Indah. "PERLINDUNGAN HUKUM ATAS HAK PRIVASI DAN KERAHASIAAN IDENTITAS PENYAKIT BAGI PASIEN COVID-19." SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan 1, no. 7 (2022): 1089–98. http://dx.doi.org/10.54443/sibatik.v1i7.126.

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Covid-19 patients are just like any other disease patient. Covid-19 patients also have the same rights and obligations as other patients. As in the Law of the Republic of Indonesia Number 36 of 2009 concerning Health in Article 5 paragraphs 1 and 2 "Everyone has the same rights in obtaining access to resources in the health sector." "Everyone has the right to obtain safe, quality, and affordable health services." Basically, every patient has the right to privacy and confidentiality of the illness they suffer, including their medical data. This is regulated in Article 32 letter i of Law Number

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Muzyczka, Karolina. "Ochrona indywidualnego interesu prawnego jako podstawa legitymacji jednostki do złożenia skargi do Wojewódzkiego Sądu Administracyjnego." Przegląd Prawa Konstytucyjnego 66, no. 2 (2022): 189–200. http://dx.doi.org/10.15804/ppk.2022.02.15.

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The entity entitled to bring a complaint to the Provincial Administrative Court is anyone with a legal interest in this. The mere fact of submitting a complaint based on an individual’s individual legal interest results in an obligation on the part of the Provincial Administrative Court to examine the interest of the complainant. If the court, during the examination, does not find a connection between the action or action complained about and the interests of the complainant, it will be forced to disregard the complaint, which will result in its dismissal. The analyzed article expresses a very

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月旦財稅實務釋評編輯部, 月旦財稅實務釋評編輯部. "以OECD觀點看數位平臺之新時代納稅協力義務方向". 月旦財稅實務釋評 19, № 19 (2021): 016–21. http://dx.doi.org/10.53106/270692572021070019002.

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Koval’, Vladimir N. "The action of rights in rem on the relations of merchant shipping." Vestnik of Saint Petersburg University. Law 15, no. 1 (2024): 119–35. http://dx.doi.org/10.21638/spbu14.2024.108.

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The article explores the legal nature and analyzes the relationship of property, obligation and public law relations arising in the field of merchant shipping. The conclusion about the leading role of civil law in the regulation of these relations is substantiated. At the same time, the basis for the construction of both obligations and public marine legal relations are proprietary relations and rights ("rights in rem"), that establish the affiliation of material objects which are used for merchant shipping. Considering the inconsistency of the current real law regulation with existing socio-e

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Fleszer, Dorota. "ADMINISTRATIVE FINE." Roczniki Administracji i Prawa 1, no. XXII (2022): 79–89. http://dx.doi.org/10.5604/01.3001.0015.9085.

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It is clearly noticeable that the legislator, in order to increase the effectiveness of legal regulations in the field of administrative law created thereby, reaches for sanctions in the form of administrative fines. They shall be imposed in the event of non-performance or improper performance by the addressee of obligations under a specific legal provision. However, bearing in mind that there are no protective measures in the procedure for their imposition, unlike penalties under criminal law, the possibility of imposing fines should be treated with greater caution. Their repressive impact is

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Chusniah, Nur, Sudarsono Sudarsono, I. Nyoman Nurjaya, and Abdul Madjid. "Meaning and Functions of State Administrative Assets Reports in a Clean and Free Country Management of Colusion, Corruption and Nepotism." International Journal of Multicultural and Multireligious Understanding 8, no. 12 (2021): 257. http://dx.doi.org/10.18415/ijmmu.v8i12.3278.

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The type of research used in this research is normative legal research. Considering the RASA as the prevention and prosecution of criminal acts of corruption, collusion and nepotism, where this task is entrusted to the Corruption Eradication Commission, it encourages the Government and the House of Representatives to give authority to the CEC as an institution that imposes sanctions on state administrators in relation to non-compliance with the obligation to report RASA in the amendments to the Law. Law No. 28/1999 concerning the Implementation of a Clean and Corruption-Free State, Collusion a

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Haryadi, D., Ibrahim, and Darwance. "Environmental Improvement Policy through the obligation of post-tin mining reclamation in the islands of Bangka Belitung." IOP Conference Series: Earth and Environmental Science 1175, no. 1 (2023): 012021. http://dx.doi.org/10.1088/1755-1315/1175/1/012021.

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Abstract Reclamation obligation is one way to ensure environmentally sound mining activities. Nevertheless, Bangka Belitung islands, which have been excavated for tin since 3 centuries ago, leave environmental problems behind due to poorly implemented reclamation obligations. Generally, Law Number 4 of 2009 on Minerals and Coal threatens this negligence with administrative sanctions such as written warnings, partial or complete suspension of permits, and even revocation. However, after almost 10 years in effect, these punishments have yet to be very effective in promoting reclamation optimizat

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Mašát, Milan. "LEGAL STANDARDS IN EDUCATION AND THEIR IMPACT ON SCHOOL FUNCTIONING: THE CASE OF THE CZECH REPUBLIC." American Journal of Social Science and Education Innovations 05, no. 07 (2023): 82–90. http://dx.doi.org/10.37547/tajssei/volume05issue07-11.

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In the contribution, we present the legislative arrangement of Czech education, using the example of the role, rights, and duties of school principals. In the second part of the contribution, we present our proposals for improving the situation in impact and compliance with currently valid Czech standards. We propose options for optimizing the legal regulation of education and their effective implementation in practice. In summary, there should be a greater degree of transparency in the training of teaching staff and school principals, the introduction of an optional direct teaching obligation

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Mehmedović, Emir, and Admir Selesković. "Modalities of Legal Protection in Cases of “administrative Silence” in Bosnia and Herzegovina." Društvene i humanističke studije (Online) 9, no. 2(26) (2024): 1019–36. https://doi.org/10.51558/2490-3647.2024.9.2.1019.

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The modern administration achieves direct cooperation with citizens and business entities and, on the basis of the law, decides on their rights and obligations. Its legal obligation is to resolve the requests of the parties within the prescribed time limits. However, in certain situations, they fail to decide on the party’s request within the prescibred time, that is, to pass an administrative act. This is a prerequisite for the emergence of a specific administrative-procedural institute called “administrative silence”. This institute represents a kind of test of the principles of the rule of

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