Court Judges Research Articles

Breaking Judgment in European Court of Human Rights on Climate Litigation－A Brief Comment on the Case Verein KlimaSeniorinnen Schweiz and Others v. Switzerland of April 9, 2024

Breaking Judgment in European Court of Human Rights on Climate Litigation－A Brief Comment on the Case Verein KlimaSeniorinnen Schweiz and Others v. Switzerland of April 9, 2024

Вопросы применения медианного значения рыночного интервала в регулировании трансфертных цен

Material changes in the tax regulation of transfer pricing have occurred in the early 2024, such changes include the introduction of the median value of the market price interval (financial parameters). This is a new instrument in the regulation of transfer pricing, its introduction was not justified in the bill discussion period, but its effect is significant for tax obligations of Russian companies. The new instrument in the transfer pricing system creates additional risks for taxpayers, as well as for the state in terms of economic relations with regard to timely and full calculation and payment of taxes, as well as for parties to international economic activities and internal relations. This predetermines the research subject: the conditions of and procedure for applying the median value for the purposes of tax control of intracompany transaction prices. The research methodology is based on an analysis of transfer pricing recommendations of the ОECD in АННОТАЦИИ Налоги № 2-2024 47 АННОТАЦИИ terms of applying statistical tools to determine the price of the transaction under analysis, provisions of foreign regulations that determine the pricing procedure in transactions between related entities. Special attention is paid to an analysis of foreign court judgments on determination of the market price of intracompany transactions. An analysis of the ОECD recommendations has given an opportunity to single out obligatory conditions for the application of the median value. The author has identified a tendency towards harmonization of approaches to using the median value in foreign countries and the general trend to clarifying regulations in 2022-2024. The judicial practice shows that irrespective of the activity type or type of transactions performed by group subdivisions, courts award uniform judgments in terms of applying the median value and take into account the ОECD recommendations when passing a judgment. The paper concludes that Russian taxpayers face an additional tax risk rooted in the differences in the approach towards the application of the median value in the Tax Code of the Russian Federation and the OECD Transfer Pricing Guidelines for transnational corporations and tax administrations used to regulate taxation of transactions between related entities in explanations of tax authorities and the judicial practice. The scientific novelty of the study lies in the determination of tendencies towards applying the median value for transfer pricing purposes, evaluation of tax consequences of the novelty for Russian taxpayers.

Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14

Extinction of the Cause for Reduction and Exemption of Land Value Tax and Its Attribution of Responsibilities: An Analysis of High Administrative Litigation Division of Taipei High Administrative Court Judgment (112) Su Tze No. 14

The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021)

The Timing for Valuation of Donated Exchange: Listed and OTC-Listed Shares- Comment for Supreme Administrative Court Judgment Shang No.740 (2021)

PRACTICES OF GOOD GOVERNANCE IN NEPAL

This article has mirrored the positive and negative aspects of good governance in Nepal. It has explored both weaknesses and strengths of good governance implications in the system of operation of various organs of the government of Nepal under the new constitution 2015 as envisioned by the legislatures via the Constitution Assembly. Despite the fact that democracy is the precondition of good governance, Nepal, being a democratic nation, lacks a proper functioning form of good governance. Several rules and strategies for good governance are included in Nepal's constitution and other laws. They are, nevertheless, constrained by the black letters of legislation and court judgments. Even Nepal's Supreme Court has issued multiple verdicts on the question of good governance. The division into central, federal, and local governance only can't fulfill Nepal’s good governance needs. But, to manage difficulties within and between municipal, provincial, and federal governments; development projects and governance plans necessitate a sustainable problem-solving mechanism. One cannot deny that Nepal's governance system is still in its early stages of improvisation. However, in the coming days, vital actions will be more important than the provisions guaranteed by the Constitution but never implemented practically.

Translated Memorandum: Expert Witness Statement on the Law of Defamation Against the Monarchy in Foreign Countries

The expert witness statement was requested by the Constitutional Court in the proceedings between Mr. Teerayut Suwankesorn (Petitioner) and Mr. Pita Limjaroenrat, leader of the Move Forward Party (First Respondent) and the Move Forward Party (Second Respondent). The proceedings concluded with Constitutional Court Judgment No. 3/2567. The statement is dated 8 December 2022. Translation by Ronnakorn Bunmee.

LCD International Cartel and Damage Compensation -based on Seoul Central District Court Judgment 2014gahap504385-

LCD International Cartel and Damage Compensation -based on Seoul Central District Court Judgment 2014gahap504385-

Social representation of social expert reports in court judgements. A relevant analysis to forensic social work

This article presents a novel contribution in the judicial field through the analysis of the social representation of expert reports in judgments handed down in Spain from 2000 to 2019. Social expert opinions are presented as evidence in judicial proceedings to assist judges in their decision-making, and despite their distinction and contribution, they currently represent an underexplored field. The purpose of this article is relevant in that it allows evidence to be generated through the analysis of the themes or issues that appear in judgments together with the content used by judges to uphold or reject claims. The strategy for this analysis is based on lexicometry using Iramuteq software, which allows us to deepen and categorise the lexical worlds, the type of relationships established between terms, as well as the contextual-relational dimension of the conditions of production of the judges' discourse around the social expert report.

Analyzing actual crime victimizations of people with dementia in criminal court judgment databases in Japan

ABSTRACT People with dementia suffer not only from symptoms but also from social vulnerability including an increased risk of abuse and criminal victimization. In existing quantitative studies, the data are based on reports by people with dementia themselves, their family members, or concerned persons, which may be insufficient to accurately identify the actual mechanisms and circumstances of abuse or victimization. To speculate on the exact realities of people with dementia victimization, we extracted criminal sentences of perpetrators collected from the Japanese judgment database. A total of 152 cases in approximately 23 years included various victimization situations; these cases were classified into six categories of harm (physical, psychological, neglect, sexual, financial, and miscellaneous) and five categories of perpetrator (spouse, child, other family, supporter, and stranger or other). There were 93 cases of physical victimization by the spouse or child, which were statistically analyzed. Through case inspections, we provide an accurate victimization process of people with dementia and propose a four-class typology of physical victimization by the family: care exhaustion, antipathy to people with dementia, self-righteous or self-contained family, and continuous abuse type. These case scrutinies and their classifications may contribute to interventions regarding the support of people with dementia and their families.

Środki generalne wykonywania orzeczeń Europejskiego Trybunału Praw Człowieka w polskich sprawach dotyczących sprzeciwów od decyzji lekarza odmawiających możliwości dokonania zabiegu terminacji ciąży

Full and proper implementation of the judgments of the European Court of Human Rights can be accomplished with general measures. Implementing them in the current legal system will allow future avoidance of suing the state before the Court in a similar case, as well as ensure the implementation of the positive obligations imposed on the states that have acceded to the European Convention on Human Rights. The purpose of this article is to present how Poland approaches the fulfillment of its obligation to implement the Court's judgment with regard to cases related to abortion. Using the dogmatic-legal method, the paper attempts to indicate what actions are being taken and what should be taken so that the implementation is considered correct and effective in the context of repairing the national legal system. The result of the analysis is the conclusion about the incorrect approach of Poland based on leaving matters "to their own course", which only leads to the increase of legal problems and the lowering of Poland's position in the international arena, as a state that does not fulfill its obligations.

The role of Turkish administrative courts in developing jurisprudence on refugee rights: review of the judgments of the administrative courts from 2014 to 2021

ABSTRACT Turkish administrative courts have a unique role in developing jurisprudence after the adoption of the Law on Foreigners and International Protection in 2014. This article analyses Turkish administrative courts' judgements from 2014 to January 2021 and examines whether there is consistency in the case law of the administrative courts. This article concludes that the decision-making of the administrative courts is still too much of a lottery. There are three main reasons that lead to inconsistencies in the jurisprudence of the administrative courts. The first reason is that court decisions explaining the reasons for their adjudication are not published. Second, some articles in the asylum law give large discretion to the administrative authorities under public security and public order. The third reason is deficiencies in the training of administrative judges and a lack of case law.

Analysis of the characteristics, efficiency, and influencing factors of third-party mediation mechanisms for resolving medical disputes in public hospitals in China

BackgroundMedical disputes, which are prevalent in China, are a growing global public health problem. The Chinese government has proposed third-party mediation (TPM) to resolve this issue. However, the characteristics, efficiency, and influencing factors of TPM in resolving medical disputes in public hospitals in China have yet to be determined.MethodsWe conducted a systematic study using TPM records from medical disputes in Gansu Province in China from 2014 to 2019. A χ2 test was used to compare differences between groups, and binary logistic analysis was performed to determine the factors influencing the choice of TPM for resolving medical disputes.ResultsWe analyzed 5,948 TPM records of medical disputes in Gansu Province in China. The number of medical disputes and the amount of compensation awarded in public hospitals in the Gansu Province increased annually from 2014 to 2019, with most of the disputes occurring in secondary and tertiary hospitals. Approximately 89.01% of the medical disputes were handled by TPM; the average compensation amount with TPM was Chinese Yuan (CNY) 48,688.73, significantly less than that awarded via court judgment and judicial mediation. TPM was more likely to succeed in settling medical disputes in the < CNY10,000 compensation group than in the no-compensation group (odds ratio [OR] = 3.14, 95% confidence interval [CI] 1.53–6.45). However, as the compensation amount increased, the likelihood of choosing TPM decreased significantly. Moreover, TPM was less likely to be chosen when medical disputes did not involve death (OR = 0.49, 95% CI 0.36–0.45) or when no-fault liability was determined (vs. medical accidents; OR = 0.37, 95% CI 0.20–0.67).ConclusionOur findings demonstrate that TPM mechanisms play a positive role in efficiently reducing compensation amounts and increasing medical dispute resolution rates which was the main settlement method in resolving medical disputes in public hospitals of Gansu Province in China. TPM could help greatly reduce conflicts between doctors and patients, avoid litigation, and save time and costs for both parties. Moreover, compensation amounts, non-fatal outcomes, and no-fault liability determinations influence the choice of TPM for settling medical disputes.

The Importance of The Decisions and Judgments of The Bahraini Constitutional Court

The Importance of The Decisions and Judgments of The Bahraini Constitutional Court

Analyze the Approval Standards of biotech and Pharmaceutical Companies: The Supreme Administrative Court's Judgment No. 14 in 2020

Analyze the Approval Standards of biotech and Pharmaceutical Companies: The Supreme Administrative Court's Judgment No. 14 in 2020

Descriptive analysis of medical negligence claims in septicemia patients: a review of Indian National Consumer Court judgments

Abstract Background, Aims, and Objectives: Patients admitted to intensive care units are at a higher risk of experiencing medical errors and have an increased likelihood of developing septicemia. Due to the high mortality associated with sepsis, doctors are more frequently sued for negligence. Patients alleging medical negligence in India can seek compensation through the National Consumer Dispute Redressal Commission (NCDRC). This study aims to analyze NCDRC cases where patients suffering from septicemia filed for negligence. In medical negligence cases filed by patients suffering from Septicemia, the objective is to find out the court’s outcome/verdict, the pattern of monetary compensation involved in the case, the legal standard of accepted care in the management of septicemia, and ways in which doctors can protect themselves from negligence claims, etc. Materials and Methods: This is a record review study in which judgments were obtained from www.scconline.com. The final analysis included cases where patients were diagnosed with sepsis based on medical records or postmortem reports. Qualitative data is presented as percentages, while quantitative data is expressed as a median with an interquartile range. Fisher’s exact test was used to compare qualitative variables. Results: A total of 34 judgments met the inclusion criteria, with the court ruling in favor of doctors in only eight cases. Surgical intervention (11 cases, 32.3%) was the most common cause of sepsis, followed by abdominal infection (14.7%). The outcome of the cases was not influenced by whether the doctor or patient initiated the lawsuit (Fisher exact probability = 0.49). Conclusion: The NCDRC found doctors negligent in most cases where patients with septicemia sued. Eventful surgery was identified as the most common cause of sepsis. The study suggests that doctors can protect themselves by promptly diagnosing post-surgical injuries to intra-abdominal organs and preventing the spread of local infections.

Effective Judgment in court with Artificial Intelligent Lawyer

Effective Judgment in court with Artificial Intelligent Lawyer

Exploring the Verdict of Interfaith Marriage under Maqāṣid Sharīa Insights

The diverse society of Indonesia permits interfaith marriage but the challenge lies in the legal recognition under Islamic law. The primary issue pertains to the legal aspects and the jurisprudence from the perspective of Maqāṣid Sharīa. Therefore, this research aimed to analyze the legal objectives of interfaith marriage as well as the execution and status of the concept from the perspective of Maqāṣid Sharīa. A thorough examination of literature from primary, secondary, and tertiary sources is carried out, including legislation, court judgments, books, journals, and other relevant materials. Meanwhile, the analysis is performed using a juridical, syar'i, and philosophical perspective. The results show that the judge approved the application for the legality of interfaith marriage, citing Law Number 1 of 1974 on Marriage, Human Rights, and Law Number 23 of 2006 on Population Administration. Similarly, when considering Maqāṣid Sharīa, marriage between individuals of different religions is not allowed, particularly in matters of Aqidah and Iman. This prohibition upholds the objectives of Islamic marriage law since the values obtained from the religion are not easily reconciled in the unions. According to the principles of Maqāṣid Sharīa, interfaith marriage should be avoided due to potential harm.

Critical analysis of the R.Const. 1816 judgment of the constitutional court of the Democratic Republic of Congo: in the Matata Ponyo Mapon affair

Selon un rapport de l’inspection générale des finances (IGF) de la République Démocratique du Congo, à l’origine de la procédure judiciaire opposant le ministère public contre les prévenus Matata Ponyo Mapon ancien Premier Ministre Congolais et consorts, plus de 205 millions de dollars auraient été détournés dans le cadre de la gestion du Parc Agro-allimentaire de Bukangalonzo. Pour ne pas avoir mis en place des mécanismes de surveillance, Matata Ponyo est accusé par l’IGF de « négligence coupable » ayant entrainé l’opacité dans la gestion du projet et la surfacturation de biens et services. Ainsi le 15 novembre 2021, la Cour Constitutionnelle s’était déclarée incompétente pour juger un ancien Premier ministre et avait libéré de toutes ses poursuites le prévenu Matata. Cette même Cour a rendu le 18 novembre 2022 un arrêt lui donnant la compétence de juger un ancien Premier Ministre, nous plongeant ainsi dans une situation où, pour une même affaire, la Cour s’est prononcée de deux manières différentes. Une chose et son contraire est sortie de la haute Cour censée prêcher la pratique absolue du droit dans les milieux judiciaires. Au Congo: « le juge Constitutionnel s’est déjà exprimé, il n’y a plus débat », aux pouvoirs publics cette décision s’impose, au peuple il s’oppose, mais il n’est pas surprenant que des commentaires Scientifiques, les uns contre les autres, engagent des discussions sur le même sujet. Le problème pour chaque camp, c’est d’abord de se mettre d’accord sur la notion du juge naturel en droit, en suite la compétence pénale de la Cour Constitutionnelle. Mots clés : Détournement, justice, constitution, cour constitutionnelle, competence pénale.

Critical analysis of the R.Const. 1816 judgment of the constitutional court of the Democratic Republic of Congo: in the Matata Ponyo Mapon affair

Selon un rapport de l’inspection générale des finances (IGF) de la République Démocratique du Congo, à l’origine de la procédure judiciaire opposant le ministère public contre les prévenus Matata Ponyo Mapon ancien Premier Ministre Congolais et consorts, plus de 205 millions de dollars auraient été détournés dans le cadre de la gestion du Parc Agro-allimentaire de Bukangalonzo. Pour ne pas avoir mis en place des mécanismes de surveillance, Matata Ponyo est accusé par l’IGF de « négligence coupable » ayant entrainé l’opacité dans la gestion du projet et la surfacturation de biens et services. Ainsi le 15 novembre 2021, la Cour Constitutionnelle s’était déclarée incompétente pour juger un ancien Premier ministre et avait libéré de toutes ses poursuites le prévenu Matata. Cette même Cour a rendu le 18 novembre 2022 un arrêt lui donnant la compétence de juger un ancien Premier Ministre, nous plongeant ainsi dans une situation où, pour une même affaire, la Cour s’est prononcée de deux manières différentes. Une chose et son contraire est sortie de la haute Cour censée prêcher la pratique absolue du droit dans les milieux judiciaires. Au Congo: « le juge Constitutionnel s’est déjà exprimé, il n’y a plus débat », aux pouvoirs publics cette décision s’impose, au peuple il s’oppose, mais il n’est pas surprenant que des commentaires Scientifiques, les uns contre les autres, engagent des discussions sur le même sujet. Le problème pour chaque camp, c’est d’abord de se mettre d’accord sur la notion du juge naturel en droit, en suite la compétence pénale de la Cour Constitutionnelle. Mots clés : Détournement, justice, constitution, cour constitutionnelle, competence pénale.

К вопросу о деятельности экзекуторов в составе Кабардинского временного суда в 1822–1858 годах

The essay investigates the specifics of the executioners’ responsibilities in the Kabardian Provi-sional Court, which operated from 1822 until 1858. This topic has been investigated through re-ports, orders, communications, journal judgments of the temporary court, resolutions and inscrip-tions of higher authorities, and so on. The requirements for establishing the post of executor have been explored. The staff of the execution corps is described. Within the framework of this issue, attention is paid to: 1) standards for applicants for this position; 2) the procedure for selecting personnel for the position of executor; 3) personnel who ensure the activities of executors. The sequence of service and the executors’ efforts are regarded. Executors’ communications with oth-er institutions and authorities are classified into hierarchical and non-hierarchical categories. Cer-tain assumptions were made concerning the executioners’ geographical structure. The primary job of the executors is regarded, as it pertains to the implementation of rulings issued by the Kabardi-an Provisional Court and the head of the Caucasian Line Center. The executor’s attention is fo-cused on the expenses of performing this feature. It is found that the line officials had a significant role in coordinating the executioners’ activity.