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A study of the relationship between executive legal background, financial fraud and corporate finance constraints
In recent years, with the increasing complexity of corporate governance structure, the importance of executives' legal background on corporate decision-making and compliance has gradually come to the fore. By combing domestic and international studies, we analyze how executives' legal background affects financial fraud and financing constraints by influencing the internal governance structure and decision-making mechanism of enterprises under the current rule of law environment in China. Executives with legal background can better identify and prevent financial fraud risks by virtue of their familiarity with laws and regulations and their awareness of risk prevention and control, so as to safeguard the financial integrity and market reputation of enterprises. At the same time, executives with legal background can reduce the information asymmetry between enterprises and external investors by improving the internal corporate governance mechanism and optimizing the information disclosure system, thus alleviating the financing constraints of enterprises. This paper provides theoretical basis and practical reference for improving corporate governance and optimizing enterprise financing environment, and also provides useful reference for the improvement of relevant laws and regulations and the formulation of regulatory policies.
Legal context, Financial fraud, Corporate finance, Internal governance
Copyright (c) 2025 Daodi Yao, Yong-Sik Hwang https://creativecommons.org/licenses/by-nc/4.0
The rule of law as a principle of protection of violated civil rights
This article examines the rule of law as both a philosophical and practical standard for civil rights within the judicial system. This research employs the six-component framework established by the Venice Commission. The components include legality, clarity, prohibition of arbitrariness, access to justice, respect for human rights, and equality before the law. In comparative analysis, guiding principles are converted into evaluative categories. A total of 148 court opinions were analyzed. The sample included cases from the ECHR, CJEU, Spain, and Ukraine. Supranational courts consistently apply all six essential components. This guarantees procedural fairness and the protection of rights. Spanish case law consistently establishes proportionality, equality, and access to justice throughout the legal system. Actual guarantees represent manifestations of abstract notions. Ukrainian practice demonstrates merely superficial integration. The Supreme Court and Constitutional Court frequently utilize proportionality and legal certainty in their rulings. Political interference, inadequate law enforcement, and neglect by subordinate courts contribute to the fragmentation and unpredictability of the judicial system. The research contextualizes the data within theoretical frameworks and comparative analyses. The rule of law framework established by the Venice Commission exhibits greater analytical rigor compared to earlier definitions. Numerous modifications have been suggested for Ukraine. This legislation establishes a Spanish-style proportionality review, enhances law enforcement, initiates pilot monitoring programs in lower courts, and incorporates six elements into judicial education. The comprehensive application of the Venice Commission method to both national and supranational contexts represents a significant scientific contribution. This approach is pragmatic, as it suggests reform measures aimed at legitimizing the judicial system and aligning transitional systems with European principles. This study highlights the significance of the Ukrainian experience within Spanish and European academic discourse. The challenges and opportunities of implementing the rule of law in transitional democracies are outlined herein.
Rule of law; Venice Commission; Civil rights protection; Legal certainty; Proportionality; Access to justice; Judicial independence; European Court of Human Rights (ECHR); Court of Justice of the European Union (CJEU); Spanish Constitutional Court; Ukrainian judiciary; Comparative constitutional law; Enforcement of judgments; Equality before the law; Transitional democracies
Copyright (c) 2025 Ivan Ivanets https://creativecommons.org/licenses/by-nc/4.0
International cooperation in operational and search activities: A comparative analysis of foreign experience
The purpose of the article is to analyze the concept and essence of international cooperation in operational-search activities, the definition of these provisions in the legislation of different countries. Research results. The following main forms of cooperation between states in operational-search activities have been identified: exchange of operational-search, legal and other information; joint efforts of states, in particular those outlined in mutually agreed agreements, aimed at preventing criminal activity, identifying its cases and further conducting investigations; search and detention of criminals on the basis of contractual relations or one-time appeals of one state to another; transfer of persons accused of committing crimes to another jurisdiction, whether it is a state within the same country or an international organization, for the purpose of trial; main areas of international cooperation in the administration of justice: assistance in the resettlement of convicted persons to their country of origin or country of permanent residence to serve their sentence in prison. Conclusions. International cooperation in operational and investigative activities must be carried out in compliance with state sovereignty, national legislation, adherence to the principle of non-intervention in the domestic affairs of nations, along with other core tenets of international law, forms the foundation of this discussion. The reach, principal approaches, and structures through which states collaborate internationally to combat crime are contingent upon the specifics and intrinsic traits of each severe criminal act, which manifests as a unique societal issue.
Interaction; Foreign Experience; Operational and Investigative Activities; International Cooperation; International Law Enforcement Agencies; Organized Criminal Groups
Copyright (c) 2025 Viacheslav Davydenko , Maksym Korniienko, Anatolii Radchuk, Andrii Babiak, Yevhen Leheza https://creativecommons.org/licenses/by-nc/4.0
Quantitative jurisprudence: dynamic balancing framework of personal information protection via information entropy and Alexy's formula
China's personal information protection system mainly unfolds around the protection of personal information rights and the realization of data interests. However, this system faces two major predicaments in practice: the definition of the protected objects and the balance between rights and interests. Whether information belongs to personal information needs to be judged specifically in specific usage scenarios. Personal information simultaneously carries the dual demands of data flow and rights protection, and a balance needs to be achieved. The entropy weight model based on information entropy theory can calculate and describe the identification ability of personal information, providing objective parameters for judgment. By substituting the calculation results of the entropy weight model into the Alexy weight formula, the balance between personal information rights and data flow interests in dynamic scenarios can be analyzed. This article proposes a method to assist in determining the legal definition of the object and the dynamic balance of rights and interests through calculation conclusions by adopting an interdisciplinary research approach, and presents an effective research paradigm for personal protection.
Personal Information; Information Entropy; Weighing Rule; Rights and Interests Balance
Copyright (c) 2025 Qizhen Yang https://creativecommons.org/licenses/by-nc/4.0
Optimization study of artificial intelligence on dispute resolution models in criminal proceedings
Purpose: To explore how artificial intelligence (AI) can transform criminal litigation dispute resolution in real-world judicial practice, focusing on resolving persistent challenges in cross-regional mediation, including legal application discrepancies and mediation model heterogeneity. Design: We integrate data from the national court electronic case file system and the Supreme People's Court’s judicial big data platform to construct a criminal mediation case database covering eastern, central, and western China. Using a domain-adaptive approach to standardize legal elements, we build a dispute prediction model combining deep adversarial networks with temporal attention mechanisms. Multidimensional feature vectors incorporate behavioral trajectories, social relationship networks, and historical caFse similarity analysis. Findings: The model achieves 81.4% accuracy in predicting successful mediations—33.6 percentage points higher than traditional legal analysis. In small-sample scenarios (e.g., border regions), it maintains 79.2% accuracy, demonstrating robust adaptability for resource-constrained courts. Conclusion: This study confirms AI’s capacity to unify regional judicial standards and provides an interpretable framework for data-driven dispute resolution in criminal practice.
Artificial intelligence; Criminal proceedings; Dispute resolution
Copyright (c) 2025 Yuguang Lu https://creativecommons.org/licenses/by-nc/4.0
From passive to active: The constitutional logic transformation of state guarantee of the right to employment in the context of artificial intelligence
The rapid development of artificial intelligence is profoundly reshaping the labor market, triggering a series of challenges such as the transformation of employment structure and changes in labor forms. The traditional constitutional logic of state guarantee for the right to employment, which is centered on "passive protection", can no longer adapt to these changes. This paper aims to explore the transformation path of the constitutional logic for the state to guarantee the right to employment in the context of artificial intelligence. It sorts out the evolution of provisions related to the protection of the right to employment in China's Constitution and relevant laws through normative analysis, investigates the practical experience of foreign countries in adjusting state obligations amid technological changes with comparative law research, and meanwhile analyzes typical cases involving artificial intelligence and the right to employment in China's judicial practice by means of case study. The study finds that there are three tensions in the current protection of the right to employment in China: the gap between the principled nature of the "state guarantee" clauses in the constitutional text and the specificity required by the technological era; the blurred boundary between the state's obligation of negative non-interference and positive action; and the poor adaptability of the traditional formal employment protection model to new employment forms such as the platform economy. Based on this, this paper proposes that the constitutional logic for the state to guarantee the right to employment should shift from "passive response" to "active construction". The specific paths include: at the normative level, clarifying the connotation of the state's positive obligations in guaranteeing the right to employment in the era of artificial intelligence, and incorporating skill training and protection of new employment forms into the scope of constitutional interpretation; at the institutional level, drawing on international experience to establish a full-chain protection mechanism of "prevention-adaptation-relief"; and at the practical level, balancing technological innovation and protection of employment rights and interests through judicial case guidance. This transformation not only provides theoretical support for improving China's constitutional protection system for the right to employment, but also offers an operable path reference for addressing the challenges in protecting social and economic rights under the technological revolution.
Artificial intelligence; Right to employment; Constitutional protection; State obligations
Copyright (c) 2025 Kun Han https://creativecommons.org/licenses/by-nc/4.0
Problems from the legal ambiguities of nominee shareholding agreement in China
This research critically examines the legal ambiguities surrounding nominee shareholding agreements in China, a practice increasingly prevalent within the corporate sector yet inadequately regulated under existing statutory frameworks. Relying on doctrinal legal analysis and comparative legal methods, the study identifies significant gaps in the Company Law and Civil Code, judicial inconsistencies in recognising beneficial ownership, and procedural barriers faced by anonymous shareholders. The findings reveal that while Chinese courts generally uphold nominee agreements as valid contracts, their treatment of shareholder qualification remains fragmented and unpredictable. Comparative analysis of the United States, United Kingdom, Germany, and Japan illustrates that balancing private autonomy with beneficial ownership transparency is feasible through targeted legislative reforms. Although China’s recent regulatory developments, including the introduction of beneficial ownership reporting obligations, represent progress, substantial deficiencies persist regarding the codification and protection of beneficial ownership rights. The research concludes that comprehensive legislative reform, harmonised judicial interpretation, and integration of international best practices are essential to enhance corporate governance, promote investment confidence, and align China's corporate regulatory framework with global standards. Addressing the nominee shareholding challenges is vital for achieving greater market stability and regulatory integrity.
Nominee Shareholding; Beneficial Ownership; Corporate Governance; Chinese Company Law; Legal Transparency
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
Fund security and legal regulatory paradigm shifts for commercial prepaid cards in the digital payment era
Research explores how changing regulations affect both security measures and customer trust and the market transition of business willingness towards accepting prepaid cards during digital payment adoption. Prepaid cards serve as crucial financial instruments for digital transactions because they address banking service gaps in areas lacking traditional banking facilities. Security concerns arise about prepaid cards because of fraud issues together with data breaches and compliance requirements. The analysis explores the influences of Prepaid Accounts Rule and AMLD5 regulations on security protocols through their impact on fraud identification systems and encryption and identity authentication procedures. The research utilizes document analysis of regulatory documents and academic literature and industry reports to determine the essential regulatory effects on prepaid card security and business operations. Stricter regulations generate better security outcomes for consumers alongside enhanced trust and increased market development yet emerging market businesses face difficulties due to these compliance requirements. This study recommends additional international regulatory coordination because regulations have increased both safety and market expansion.
Prepaid Cards; Regulatory Shifts; Consumer Trust; Security Features; Compliance
Mainstreaming Progressive Law: Toward an Emancipatory Paradigm in Legal Higher Education
This paper addresses the deep-rooted crisis in Indonesian legal higher education by proposing the mainstreaming of Progressive Law as an emancipatory response. Current legal education often reinforces a rigid, positivist framework that distances future legal professionals from the lived realities of marginalized communities. Drawing from the intellectual legacy of Satjipto Rahardjo, the paper calls for a paradigm shift: from legal formalism toward a human-centered, socially engaged, and justice-oriented model of learning. The article introduces “turun ke bawah”—a method of direct engagement with vulnerable groups—as a critical pedagogical approach that bridges theory and praxis. In doing so, it critiques both the Langdellian model and the technocratic orientation of conventional legal instruction, which tends to produce legal technicians rather than legal thinkers. The proposed curriculum reform centers on the institutionalization of a dedicated Progressive Law course that integrates socio-legal methodologies, pluralistic legal traditions, and ethical reflexivity. Ultimately, the paper argues that reforming legal education is not merely a technical or academic endeavor, but a moral imperative to reclaim law as a tool for emancipation, justice, and social transformation in an increasingly complex and plural society.
Progressive Legal Education; Legal Emancipation; Satjipto Rahardjo; Socio-Legal Methodology; Curriculum Reform
Coastal women’s double burden in mangrove management in Indonesia: a socio-legal perspective
Behind the global push for gender equality are many unresolved issues, especially in the South. Women, especially coastal women managing mangroves, bear a double burden. Feminist theory introduced the term “double burden” in the late 1970s, when more housewives and white women joined the workforce, changing the labour force structure. Feminist theory is used to examine coastal women’s double burden in mangrove maintenance. Qualitative socio-legal research uses interviews, participant observations, and literature reviews. The analysis used discourse analysis. The study found that men and women use mangroves differently based on their socioeconomic status. Men dominate mangrove conservation policies, neglecting women’s roles. This imbalance makes coastal women, who manage natural resources and conduct housework, work more. This gender inequity also marginalises women as “second-class citizens.” Gender stratification increases when nature and culture are viewed as separate, prohibiting women from participating in mangrove conservation decisions. Thus, women’s empowerment is the key to gender equality and mangrove ecosystem sustainability. Empowerment enhances access, involvement, control, and benefit.
Socio-legal; Double Burden; Coastal Women; Gender Equality; Women’s Empowerment
Intangible heritage beyond borders: fostering international cooperation through international law and governance
Taking into consideration the growing role of international cooperation in safeguarding intangible cultural heritage (ICH) under the prism of the UNESCO 2003 Convention for the Safeguarding of Intangible Cultural Heritage, this article aims to critically analyze the ICH beyond borders, focusing on international cooperation dynamics fostered by international law and governance, particularly in the context of ICH multinational nominations for the UNESCO lists. It will focus on the “Mediterranean diet”, which was inscribed on the UNESCO list in 2013 by seven states: Portugal, Spain, Italy, Croatia, Greece, Cyprus, and Morocco. The hypothesis state that multinational nominations are both an outcome and a method of promoting international cooperation through international law and governance, particularly through joint safeguarding measures. The article is methodologically grounded in the fields of international law theory and practice and is divided into three parts: the first part will analyze the main innovations brought about by the Convention; the second part will further analyze the architecture of the international cooperation system designed under the mentioned Convention; and the third part will concentrate on how international cooperation is embedded in joint safeguarding measures provided in the case of the Mediterranean diet.
Intangible Cultural Heritage; International Cooperation; International
State responsibility and victim protection: an evaluation of non-judicial measures for human rights violations in Indonesia
This study examines the safeguarding of victims of serious human rights violations in Indonesia, with an emphasis on legal philosophy, policy frameworks, and the challenges encountered in implementation, including non-judicial methods. Indonesia has experienced a variety of significant human rights violations shaped by the dynamics of political violence and social instability. The existing legal framework designed to protect victims, including the Human Rights Court and the National Commission on Human Rights, faces significant challenges in implementation. These challenges arise from inconsistencies between national policies and their execution in the field, overlapping authority among various institutions, and insufficient oversight mechanisms. This research identifies notable challenges in non-judicial resolution, particularly the limitations faced by the non-judicial resolution team created under Presidential Decree No. 17 of 2022 in delivering effective redress for victims. Additional concerns encompass the collection of inaccurate data, disparities in the distribution of assistance, and insufficient coordination between governmental bodies and civil society organizations. The study suggests a distinct delineation between executive and oversight entities and advocates for more structured data gathering. It emphasizes the importance of civil society in the monitoring and execution of policies. A coordinated and equitable strategy that emphasizes restorative justice and enhances non-judicial mechanisms is essential for improving the protection of victims.
Victim Protection; Human Rights Violations; Legal Policy; Non-Judicial; Restorative Justice
Tradición y modernidad: mediación en el derecho romano y mediación popular en China
Mediation constitutes an alternative dispute resolution mechanism aimed at achieving consensual agreements between the parties involved, through the intervention of an impartial third party, known as the mediator. This procedure, which is voluntary and confidential in nature, fosters constructive dialogue and collaboration among participants, with the goal of reaching mutually satisfactory solutions. Although it is widely promoted in contemporary contexts, its origins trace back to Ancient Rome, where the figure of the consilium domesticum was employed to resolve family disputes. In today’s legal framework, mediation has gained increasing relevance due to its multiple advantages, including procedural efficiency, cost reduction, and the alleviation of court burdens. Particularly illustrative is the case of the People's Republic of China, where mediation has been institutionalized as a fundamental pillar of the community justice system. Through popular mediation committees, citizens are actively involved in the resolution of interpersonal conflicts, thereby strengthening a culture of peace and social cohesion. In sum, mediation emerges as an effective and humanized alternative to the traditional judicial resolution of conflicts.
Mediation; Mediator; Conflict; Popular Mediation, consilium domesticum
The Use of Child Soldiers in Armed Conflicts: Violations of United Nations Convention on Rights of a Child (UNCRC) in Somalia
Recruitment of children in armed rebellion groups is a major international human rights issue in Somalia. There are multiple factors that play a role as far as the recruitment of children in armed groups is concerned. Different rebel groups including Hizb ul Islam and Al-Shabab have been active in the country and violate laws associated with the United Nations Convention on the Rights of Child (CRC). They are recruiting children for the purpose of suicide bombings and other terrorist activities. The objective of this research is to find out the factors behind children joining these armed groups in Somalia. Its other objective is to know the role of armed groups in recruiting children into their militias and finally to assess how the international child’s rights convention is violated as a result of such activities of the armed groups. Methodology: To achieve the research objectives, a case study approach under the qualitative method is used. Findings: The findings of the research show that Al-Shabab has been recruiting children in their ranks by using various techniques such as propaganda and brainwashing by violating the international child’s rights convention and child’s rights law in Somalia. Moreover, the findings also show that different factors including local, political, intrinsic, religious and lack of udicial enforcement and legal accountability play a role in compelling children in joining armed groups in the country. Conclusion: The research suggests that there needs a structural reform in the political and judicial system of Somalia that will be helpful to disallow any group to recruit children in their ranks and severe punishment is suggested to stop such crimes in the future.
Armed Organizations in Somalia; Children Recruited in Armed Rebellion; International Child's Rights Convention; Violation of the Child's Rights Law
Modernising Ukraine’s enforcement system: Insights from European practices
The execution of judicial judgements is an indispensable element of the rule of law that guarantees proper implementation of court decisions. In this regard, the article aims to assess the effectiveness of enforcement mechanisms in Ukraine regarding its compliance with European norms. The study uses a multidisciplinary approach, combining a comparative legal analysis, dialectical and hermeneutic methods. As a result, it can be claimed that mixed and privatised enforcement systems are more effective, according to a comparative study of enforcement methods in Estonia, Lithuania, Germany, and the UK. The research also identifies institutional and legal obstacles to efficient enforcement in Ukraine, such as the ineffective bureaucracy of state enforcement agencies and the restricted authority of private enforcement personnel. Moreover, it is established that the effectiveness of court enforcement should be improved by restructuring Ukraine's enforcement system by enhancing the role of private enforcement agencies, increasing regulatory control, and adopting best practices from EU practice.
Court Judgments; Enforcement Procedure; Private Enforcement; Rule of Law; Judiciary; Legal Reform
Atualidade da teoria da ação comunicativa: Justiça e consenso na resolução adequada de litígios
In a world focused on gain and success, talking about consensus may seem illogical. However, humanity only developed communication, understanding and language. The aim of this article is to analyze the development of the branch of human knowledge called philosophy of language and its arrival in the theory of communicative action proposed by Jürgen Habermas, also analyzing its influence in the field of dispute resolution and the role of social pacification.
Act Communicative; Consensus; Philosophy of Language; Habermas; Conflict Resolution
Tributação do uso do "streaming": breves ilações em face da inovação trazida pela EC n. 132/23 e LC 214/25
The use of “streaming”, according to the current position of the Supreme Court, is a “service” taxable by Municipalities and the Federal District, through the ISS. Despite the freshness of the young Citizen Constitution of 1988, numerous amendments have been approved with the aim of reformulating its original conception. The most recent of these allows the Union to tax operations that have as their object goods and services (EC 132/23), on the basis of which, through LC 214/25, IBS and CBS were established, whose taxable events include operations with material or immaterial goods, including rights, or with services, and, consequently, those whose object is the use of “streaming”. Considering that the last word regarding the constitutionality of laws will continue to depend on the interpretative line to be adopted by the Judiciary, this study, based on doctrinal lessons that, from a legal perspective, revere our Democratic Rule of Law and the (over)principle of legal certainty, makes brief considerations about the aforementioned legislative innovation.
Streaming; “Power” to Tax; Constitutional Limits; Legal Security
Limits of human rights restrictions in criminal proceedings under martial law in Ukraine
This article studies the impact of martial law on human rights and freedoms in criminal trials in Ukraine, focusing on the balance between national security and individual rights. The establishment of martial law in 2022 stipulated significant amendments to the Criminal Procedure Code of Ukraine, altering pre-trial investigations, detention procedures, and judicial oversight. These changes, including restrictions on defence rights, extended detention periods, and increased prosecutorial powers, raise concerns regarding their compatibility with constitutional principles and human rights standards. Using a comparative legal methodology, the authors analyse Ukrainian legislation alongside international legal frameworks and case law from the ECtHR. The article highlights discrepancies between the newly implemented restrictions and the principles of legality, proportionality, and necessity in a democratic society. While some measures are justified for maintaining public order, others risk undermining fundamental rights, particularly due to the lack of judicial oversight and the potential for abuse. The findings indicate that while emergency legal regimes require temporary limitations on rights, democratic societies must ensure such measures remain transparent, proportionate, and subject to judicial review. The study concludes that Ukraine must introduce stronger safeguards against the misuse of emergency powers, ensure compliance with constitutional and international norms, and establish mechanisms for effective legal recourse. Strengthening judicial oversight and maintaining the rule of law is essential to prevent arbitrary restrictions and uphold human dignity.
Human Rights and Freedoms, Martial Law, Private Life, Detention, Limitations of Rights and Freedoms, Balance of Interests, Armed Conflict
Radicalization, polarization and post-truth Challenges and uncertainties for the rule of law
This article aims to show the consequences of the use of political marketing 3.0 by political parties and leaders in the Rule of Law. All of this is the result of various investigations that analyze different phases of political marketing 3.0. In this case, we would be talking about the fourth phase of the project, which sought to demonstrate that 21st century politics represents a significant challenge to the current Rule of Law, thus compromising objective 16 of the 2030 Agenda, which advocates "Peace, justice and strong institutions." Polarization, populism and post-truth fuel doubts about public institutions, benefiting the "extremes" in the midst of chaos. In addition, it is observed how these political marketing strategies intensify citizen distrust and erode the legitimacy of democratic institutions, creating an environment conducive to manipulation and social control.
Democracy, rule of law, polarization, politics, post-truth, radicalization
Copyright (c) 2024 Daniel Sansó-Rubert Pascual https://creativecommons.org/licenses/by-nc/4.0
Fake news and its consequences: Fake news and its consequences: protecting democracy in times of misinformation
The advancement of technology and the internet generated a revolution that shortened distances, intensified communication and facilitated access to knowledge. It is undeniable that these advances have brought significant benefits to the globalized world, such as the possibility of instant communication and other advantages. However, this article seeks to analyze how fake news can be used as a new instrument to destabilize democracy in Latin America. It is assumed that fake news represents a new threat to democracy, as it spreads misinformation among the population, affecting the full exercise of political rights and compromising the holding of free and fair elections. The research methodology is based on the hypothetical deductive method.
social media; fake news; democracy; misinformation; democratic protection.
Copyright (c) 2024 Larissa de Castro Coelho, Maria Julia Pompolo Habib, Luiz Eugenio Scarpino Junior https://creativecommons.org/licenses/by-nc/4.0
The tax system offers a number of tax benefits in the area of corporate income tax, with the aim of contributing to the development of companies and stimulating the national economy. These tax benefits consist of tax reductions or exemptions, thus reducing the tax burden and stimulating economic activity. These tax benefits are provided for in the Corporate Income Tax Code, the the Tax Benefits Statute and the Investment Tax Code, which include the various types of benefits analysed here, the results of which show real tax savings for companies.
Despesas, investimentos, benefícios fiscais, deduções à coleta, IRC.
Copyright (c) 2024 José Campos Amorim https://creativecommons.org/licenses/by-nc/4.0
Control and Accountability of Tax Incentives in the State of Rio de Janeiro
The policy of granting tax incentives in Brazil has been questioned in recent years, particularly in the State of Rio de Janeiro (ERJ), due to the persistent disclosure of negative outcomes in public accounts, which has been exacerbated by the acknowledgment of the economic crisis in the state since 2016. This article aims to map and systematize the role of oversight bodies in the accountability of the process of granting tax incentives. The paper is a documentary analysis, conducted on the competencies defined in the legislation, with the goal of identifying how oversight bodies influence the accountability of tax incentives within the framework of the ERJ. The article concludes that, despite advancements, there are still significant challenges in effective oversight and the promotion of transparency. The findings provide valuable insights for the formulation of more effective practices, for understanding the accountability of incentives, and for potential improvements in the functioning of regulatory bodies.
Copyright (c) 2024 Paola Lomeu Ferreira, Hendrick Pinheiro, Fernanda Filgueiras Sauerbronn https://creativecommons.org/licenses/by-nc/4.0
Abusive clauses and remuneration for non-contractual use of capital – comments against the background of the CJEU judgment of 15 June 2023, C-520/21
One of the most important issues that is related to foreign currency-linked loans between banks and consumers is the rules for the settlement of parties in relation to the invalidity of a contract containing prohibited contractual provisions (abusive clauses). This is a problem that affects many European countries, especially those facing a shortage of housing. The CJEU judgment of 15 June 2023, C-520/21, which prejudged the admissibility of claims by both parties to an invalid loan agreement (usually a CHF-linked loan) for contractual abuse, is very relevant here. However, the basic problem is the translation of the CJEU’s position into domestic law, including Polish law, which doesn’t provide for any specific legal regulations concerning the parties' settlements in connection with the invalidity of the agreement, and the existing regulations don’t explicitly provide a basis for pursuing a claim for remuneration for the use of the capital paid under a credit agreement declared invalid due to the use of abusive clauses in it.
Copyright (c) 2024 Tomasz Szancilo https://creativecommons.org/licenses/by-nc/4.0
La construcción del bien común en la democracia liberal desde una perspectiva iusfilosófica postpositivista.
This article seeks to present various reflections, from a philosophical, moral, legal and political dimension, on the relationship that may exist between notions such as the common good, human dignity and liberal democracy. For this purpose, a specific iusphilosophical thinking has been chosen, which is the so-called postpositivism, The aim is to develop ideas which some of its most important exponents have today shaped around three of the main elements of such a philosophy, such as: constitutionalism, moral objectivism and the understanding of law as a social practice which in turn are closely related to the notions mentioned above. Without prejudice, authors from other intellectual traditions are also employed to enrich the dialogue with the post-positivist philosophy.
Bien común, dignidad humana, democracia liberal, postpositivismo jurídico, objetivismo moral.
Copyright (c) 2024 Martín Rocha Espíndola https://creativecommons.org/licenses/by-nc/4.0
Discriminação de gênero sob as lentes do constitucionalismo transformador feminista e dos litígios estruturais no Supremo Tribunal Federal
the study intends to demonstrate how the filing of structural reform litigations with the Federal Supreme Court can play an important role in the process of breaking the cycles that perpetuate structural and intersectional gender discrimination in Brazil, especially when, provoked to decide, the highest Brazilian court incorporates in this type of cases, in compliance with its constitutional mandate to protect the rights of equality and non-discrimination of vulnerable groups, the gender perspective, inherent in the movement of feminist transformative constitutionalism. It uses the deductive method of approach and the method of analytical procedure, having as specific objectives, first, to understand the structural and intersectional gender discrimination and the contributions offered by the feminist transforming constitutionalism for overcoming the problem. Then, evolve to the analysis of how structural reform litigations, together with a jurisdictional action based on the ideas of feminist transformative constitutionalism, can contribute to the complex process of breaking structural and intersectional gender discriminatory patterns. It is concluded that, for structural changes to occur, the articulation of social actors claiming through litigation of structural bias is not enough: it is essential that the constitutional jurisdiction is, at the same time, committed and open to receive such demands and, guiding its acting on the ideas of a transformative feminist constitutionalism, promote the necessary changes to eradicate gender discrimination.
discriminação estrutural e interseccional
constitucionalismo transformador feminista
Copyright (c) 2024 Eliziane Fardin de Vargas, Mônia Clarissa Hennig Leal https://creativecommons.org/licenses/by-nc/4.0
Notas e reflexões sobre o branqueamento de capitais e as medidas tendentes ao seu combate
In the Portuguese criminal legal system, money laundering constitutes a crime, foreseen and punished in article 368-A of the Penal Code. This is the process through which perpetrators of criminal activities conceal the origin of assets and income/advantages obtained illicitly, transforming the liquidity arising from these activities into legally reusable capital, by disguising the origin or true owner of the funds. Now, regardless of what, specifically, each legal system considers as a crime of money laundering, the fundamental objective of committing this crime is to hide the origin of the goods/products, while in terrorist financing the agent's intention is to hide the purpose for which the goods/products are intended. The practice of money laundering is likely to put at risk the regular functioning of the foundations of societies and, mainly, market economies. Furthermore, in the crime of money laundering the origin of the proceeds is always illicit, whilst in the crime of terrorist financing the origin of the proceeds may be lawful. In our contribution, our theme was a criminal legal analysis.
Copyright (c) 2024 Marco M. Pereira Rodrigues , Patrícia Anjos Azevedo https://creativecommons.org/licenses/by-nc/4.0
MEMÓRIAS DO PROGRAMA DE PÓS-GRADUAÇÃO EM DIREITO DA UNIVERSIDADE FEDERAL DO RIO GRANDE DO NORTE
Copyright (c) 2024 MARIA DOS REMEDIOS FONTES SILVA https://creativecommons.org/licenses/by-nc/4.0
A Proteção Deficitária do Direito à Moradia o que aprender com a experiência de litígios estruturais em Cortes estrangeiras?
The fundamental right to housing faces a series of restrictions due to conflicting economic and ideological interests. In Brazil, public policies reduce the right to property acquisition, while the judiciary adopts limited protection, focusing on negative approaches—defending against violations, used in possessory and petitory actions—and minimal positive action—when the courts expand the content of the right or recognize state omission. In contrast, structural litigation in countries like India, the United States, South Africa, and Colombia demonstrates a more comprehensive protection, resulting in a more effective implementation of this right. This article, with a deductive approach based on bibliographic and documentary analysis, examines these international experiences in search of practices that can be adapted both to the Brazilian reality and to other realities, aiming to promote more effective and comprehensive protection of the right to housing.
Copyright (c) 2024 Gabriela Samrsla Möller, Eduarda Peixoto da Cunha França https://creativecommons.org/licenses/by-nc/4.0
A aplicação da Lei Maria da Penha a mulheres trans: o entendimento do STJ no Resp 197.7124 e a jurisprudência interamericana sobre os direitos LGBTQIA+
Some human rights of the LGBTQIA+ population have been guaranteed, in recent times, by judicial decisions, both national of the Federal Supreme Court and international of the Inter-American Court of Human Rights. In recent cases, judged by the International Court of Human Rights and the Superior Court of Justice, there has been discussion about the application of protective laws in the face of gender violence when the victims are transsexual women. The objective of this study is to analyze these decisions and how they can dialogue so that such violence can be effectively curbed. The research method is hypothetical-deductive.
Direitos LGBTQIA . Lei Maria da Penha. Convenção de Belém do Pará. Corte Interamericana de Direito Humanos. Controle de Convencionalidade.
Copyright (c) 2024 erica2024 veras https://creativecommons.org/licenses/by-nc/4.0
Plataformização e modelo econômico dos contratos: novas perspectivas e releitura de paradigmas clássicos
This article addresses the platformization of contracts, an emerging phenomenon that is transforming contract law and business practices due to the growth of digital platforms. The objective is to analyze how this transformation has legal implications, as well as business practices and the challenges faced by those involved. Using the deductive method, the study reviews classical theories and fundamental concepts of contract law, as well as applies these concepts to the new digital environment, through case studies and concrete examples. The justification is the need to adapt traditional contractual structures to technological innovations. The conclusion highlights that platformization requires a reinterpretation of contractual paradigms, offering a critical view of the adaptations and challenges faced in digital contract law.
Maria das Graças Macena Dias de Oliveira
Copyright (c) 2024 Rui Miguel Zeferino Ferreira, Maria das Graças Macena Dias de Oliveira, Bruno Bastos de Oliveira https://creativecommons.org/licenses/by-nc/4.0