Highest Administrative Court Research Articles

The Issue of Allocating the Child Exemption When Parents File Separate Income Tax Returns: Analysis and Interpretation of the Taipei High Administrative Court's 2022 Decision (Case No. Jian-Shang No. 17)

The Issue of Allocating the Child Exemption When Parents File Separate Income Tax Returns: Analysis and Interpretation of the Taipei High Administrative Court's 2022 Decision (Case No. Jian-Shang No. 17)

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

Proof of the Facts in Belgian Administrative Law: An Analysis of the Case Law of the Belgian Council of State

This text discusses proof of the facts in Belgian Administrative Law. In Belgium a general comprehensive theory on proof of the facts in administrative law is currently missing. There is no general Belgian legislative framework on evidence or proof of the facts as such. Monographs or academic studies that discuss proof in administrative law as such are lacking too. Therefore, the analysis in this article is based on the case law of the general and highest administrative court, the Belgian Council of State. This text discusses questions concerning the division of the burden of proof, the object of proof, the degree of certainty on the facts required, the means of evidence and the determination of their value.

Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653

Taxation of Income from Contract of Borrowing Other's Name: A Brief Analysis of Taipei High Administrative Litigation Division of High Administrative Court Judgment (112) Su Tze No.653

Direct effect of Union law and the Belgian Conseil d'État : What Repercussions for the Resolution of the Cornerstone Conundrum?

Les goûts et les couleurs ne se discutent pas, la primauté et l'effet direct ne cessent de se discuter. While it is pointless to discuss matters of tastes and colours, the legal scholarship has not ceased to see the benefit of discussing the cornerstone principles of primacy and direct effect. This debate persisted due to the perceived inconsistencies in the case law of the Court of Justice of the EU on the matter, seemingly requiring provisions of Union law to have direct effect before allowing them to generate independent effects vis-à-vis conflicting national measures before national courts in some cases, while letting go of this requirement in others. After decades of lively discussion, clarity was finally provided by the Court in Popławski II and Thelen Technopark, where it stated that for such independent effects to be generated on the basis of Union law by itself, direct effect is indeed necessary. After exploring this debate, the paper veers west of Luxembourg in inquiring whether this clarification is likely to alter the future case law of Belgium's highest administrative court, the Conseil d'État. Analysis of selected cases shows that, despite legal scholarship questioning the consistency and necessity of such a requirement, the Conseil d'État can be considered to generally require provisions of Union law to have direct effect before allowing them to generate independent effects in the dispute at hand by virtue of their precedence over conflicting national measures. No change in the case law of the Conseil d'État is thus likely to follow the clarifications to the decade-old debate on the role of primacy and direct effect by the Court in Popławski II and Thelen Technopark.

THE JUDICIAL RULINGS PERTAINING TO THE HAGIA SOPHIA IN TURKEY AND THE BABRI MOSQUE IN INDIA: An Analysis

<p><strong>Abstract: </strong>On November 9, 2019, the Supreme Court of India issued a ruling allowing for the construction of a temple dedicated to the Hindu deity Ram on the site of Babri Masjid in Ayodhya, Uttara Pradesh. Similarly, on July 10, 2020, the State of Council, the highest administrative court in Turkey, issued an order to convert the status of Istanbul's Hagia Sophia from a museum back into a mosque. The court's decision in both nations has been regarded as a transformative political development within their respective contexts. This decision has garnered praise from certain individuals, while also attracting criticism from others, both domestically and internationally. This article is thematically based, library-focused, and qualitative. The article examines and evaluates both cases based on the existing evidence pertaining to the historical structures, and endeavours to propose the most persuasive perspective to adopt in such situations. The study's findings suggest that the judicial decision under scrutiny exhibits a greater inclination towards political considerations rather than rational ones.</p><p><strong>Keywords:</strong> Hagia Sophia, Babri Mosque, Judicial Rulings, Recep Tayyip Erdogan, Narendra Modi</p>

The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405

The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405

Omissions in the Implementation of Public Consultations in the Procedure of Adopting General Acts Through the Practice of the High Administrative Court of the Republic of Croatia

Croatian local and regional self-government units are obliged to conduct public consultations when adopting general acts that affect the interests of citizens and legal entities. Bearing that in mind, the aim of this paper is to determine whether there are certain omissions – confirmed by the High Administrative Court of the Republic of Croatia – in the implementation of public consultations in the procedure of adopting general acts and, if there are, what they consist of. To this aim, the paper analyzes the decisions of the mentioned Court in procedures for assessing the legality of general acts adopted by local and regional self-government units. After the first introductory part, the second part briefly explains the normative framework, the third part states the methodology used, the fourth part analyzes the judicial practice, and in the fifth part, concluding remarks are stated. The analysis shows that since 2013, when the obligation to conduct public consultation was introduced, the Court has abolished 11 general acts. In the process of adopting those acts, the public consultation procedure was not conducted in accordance with the law: the first and the most common reason for contesting the general act was the absence of public consultation, and the second reason for that was non-compliance with the prescribed deadline of 30 days. Although practice has shown some other reasons as well, they all boil down to the fact that public consultation was not conducted.

How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004

How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004

The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374

The General Classified Evaluation Method of House Tax and the Principle of Tax Fairness: Focusing on the Taipei High Administrative Court (110) Su Tzu No. 1374

MODEL PILIHAN PENYELESAIAN SENGKETA HASIL PILKADA

Regional General Elections or often referred to as regional elections are a method or mechanism for electing regional heads that are based on the constitution and are legal according to law. With the regional election, it is hoped that a fair, honest and wise leader can be elected to form a democratic government, but in the process there are disputes over the results of the vote count so that it has the potential to cause conflict if not resolved quickly. To overcome this, the government appointed the Supreme Court which has the right to adjudicate the dispute, over time the authority was then transferred to the Constitutional Court, causing a tug of war against the authorities authorized to adjudicate disputes over the results of the elections. Therefore, the writing of this paper will try to provide a study that aims to provide input to the government to choose the right institution for adjudicating the results of regional election disputes. This writing uses a normative juridical method with a statutory, historical, and conceptual approach and is supported by primary and secondary data. The results of this paper have four recommendations for institutions that have the right to adjudicate regional elections including the Constitutional Court, High Administrative Court, Election Watchdog, and the Special Court.

Kako se razvijala dvostepenost hrvatskog upravnog sudstva: šta možemo naučiti?

The document analyses the development of appeals in administrative disputes in the Republic of Croatia since the adoption of the Law on Administrative Disputes in 2010 onwards. The development of the mentioned institute took place in several stages (Law from 2010, Amendments to the law in 2012, and changes from 2014), where each subsequent phase was a response to the weaknesses and shortcomings of the previous phase and had the task of removing those weaknesses. The key problems in the appeal system under the Law on Administrative Disputes from 2010, which manifested itself very quickly in practice, are related to the excessive limitation of the appeal. The limit of the right to appeal aimed at more efficient (faster) administrative disputes, it seriously called into question the right to a legal remedy against a first-instance court decision guaranteed by the European Convention and the Constitution of the Republic of Croatia. The 2012 amendments did not remove the weaknesses of the 2010 Law. But the system of administrative judicial protection was significantly improved by the Amendments of 2014. The essence of those changes comes down to the liberalization of the „complain filter“; i.e., enabling the use of the right to appeal in relation to the largest possible volume of decisions of first-instance courts. This ensured a higher level of protection of the subjective rights of the parties, and the High Administrative Court was enabled to control first-instance administrative courts – by the way of appeal, unifying administrative judicial practice.

Establishment and development of legal regulation administrative judiciary in the Republic of Poland

The article analyzes the establishment and development of the legal regulation of administrative proceedings in the Republic of Poland. It is noted that the organization and activity of administrative proceedings in the restored Republic of Poland was based on two models: the previous Austrian administrative proceedings and the Prussian administrative proceedings. As a result, the formation of the Supreme Administrative Tribunal was foreseen in the Republic of Poland, which testifies to the significant influence of Western European traditions. The legal basis for its creation and activity was the law of August 3, 1922, the powers of which were specified by the regulations of the Supreme Administrative Tribunal.
 The competence of the Supreme Administrative Tribunal included the decision on the legality of decisions and orders in the sphere of governmental and self-governing administration. It was established that the restored Polish state, from the first days of its existence, began activities aimed at forming borders, state authorities, the army, law enforcement agencies, including the judiciary, namely the creation of an effective Polish judicial system and judiciary. It is described that the formation and development of the judicial system of the Second Polish-Lithuanian Commonwealth was a long process and included two stages, which can be divided into two stages using the characteristics of the functioning of various systems of judicial bodies, their adaptation to new socio-political conditions and the growth of deformations caused by the violation of democratic principles of the March Constitution of 1921 and the creation of a unified system of general courts and its reformation in the direction of anti-democratic principles.
 It has been established that the foundations of the judicial system in Poland are the Constitution of 1921, which recognized the courts as a separate branch of government, independent of the executive and legislative powers, which in practice was not always implemented. It is noted that a feature of the judicial system of the Republic of Poland was the introduction of administrative proceedings, the formation of which took place immediately after the restoration of the Polish state. Attention was drawn to the fact that after the Second World War until 1980 there was no separate administrative court in the Republic of Poland. Administrative justice was revived in Poland on September 1, 1980, when the High Administrative Court, established under the law of January 31, 1980, began to operate.

Climate Change Risk and Climate Justice in France: The High Administrative Court as Janus or Prometheus?

AbstractClimate change emergency requires rapide and determined action. The procrastination of the French state is not without consequences. One of them is that the High Administrative Court (Conseil d'Etat) found that climate risk is not taken seriously enough and is insufficiently addressed. In two decisions ruled in 2020 and 2021, the Conseil d'Etat in France had the opportunity to express itself on these issues. This is the case known as “Grande Synthe”, referring to the city that filed the petition before the High Court, in an appeal for “exces de pouvoir” –exces of power -, asking the administration to take further action in the fight against climate change. Civil society in France is indeed becoming impatient and taking legal action challenging the lack of ambition of the State in climate matters. The decision commented here will no doubt serve as a model for other similar decisions and for other European countries. It will lead to an increase of climate litigation in France and abroad.

Croatia ∙ Are New References Allowed in Utilities Public Procurement Procedures – a New Request for a Preliminary Ruling by the High Administrative Court of the Republic of Croatia

Croatia ∙ Are New References Allowed in Utilities Public Procurement Procedures – a New Request for a Preliminary Ruling by the High Administrative Court of the Republic of Croatia

Refus transfusionnel

After a twenty-year hiatus, the issue of transfusion refusal issued by Jehovah's Witnesses comes up in legal news with the decision of May 20, 2022 rendered by the Council of State. During these 20 years the rights of patients and the autonomy of the person have been considerably strengthened. Although the refusal of treatment is clearly stated in the law, the High Administrative Court nevertheless maintains its position.

Privremene mjere i odgodni učinak tužbe u sporovima za zaštitu tržišnog natjecanja u hrvatskom pravu i europskom pravu

In the paper the author analyses the procedure for interim measures and the suspension of the decision in Croatian and EU competition law. The subject of analysis are the substantive and procedural aspects of both legal remedies with references to relevant case law. The author reflects on evident doubts that occur with regard to the application of interim measures and the suspension of the decision in competition cases before the High Administrative Court of Republic of Croatia. The author also emphasizes potential problems that may occur in domestic legal practice due to underregulation of the pertinent legal institutes in relevant codes. The author also takes a look at the rules and procedures for interim measures and the suspension of the decision in EU law. The author concludes that those rules may serve as a possible legislative model for future amendments of existing Croatian laws.

أثر التظلّم الإداريّ على دعوى الإلغاء وفقاً لقانون القضاء الإداريّ الأردنيّ، وقضاء المحكمة الإداريّة

The attitude of Jordanian legislator, despite the development of its aptitude in the High Court Law, enacted special legal rules, which govern the impact of the administrative grievance on the case of cancellation, but such regulation was inefficient in term of losing the reason behind its enactment as to mitigate the burden on the shoulders of the judiciary. The current study concludes that, all the organs of the administrative judiciary represented by both the prestigious Administrative Court and High Administrative Court may interpret narrowly the provisions of law and its ruled that the appeal against the administrative decision issued as the result of administrative grievance is independently accepted irrespective of its issuance as conformal decision to another previous final decision, and it makes the submission of optional grievance merely an automatic effect for waiving the right to appeal against the issued decision as the result of grievance. This led to the problem of claiming that there is no need to talk about the definitive effect of the grievance despite the position of the comparative jurisprudence and judiciary

Die Verfassungsgerichtsbarkeit in Österreich 1919–1939

Constitutional jurisdiction in Austria between the two World Wars can be divided into four periods: (I) From 1919 to 1920, under the provisional constitution, the Constitutional Court was the successor of the Imperial Court of the monarchy, continuing its jurisdiction. (II) Under the new federal constitution of 1920, it developed into an important political actor in the 1920s, making confident use of its competences. Hans Kelsen shaped the jurisprudence and set the lines: the Court acted as a neutral arbiter between the federal and state governments, as a guardian of democracy and as a patron of minorities. In the ideologically charged conflict over the Sever marriages, it took sides with the liberal administration and against the conservative ordinary courts. (III) After its reorganisation by the 1929 constitutional amendment, the Constitutional Court was re‐staffed. Henceforth, it no longer supported parliament in hard cases, but the government. Ludwig Adamovich exercised the strongest influence within the Court between 1930 and 1933. (IV) The authoritarian constitution of 1934 no longer provided for a Constitutional Court, but only a Senate for Constitutional Questions within the Federal Court, the highest administrative court. In practice, it played a minor role.

Single Sanction for Effects of Single Strategy in Multiple Markets—‘Ne Bis in Idem’ Recognised by the Highest Administrative Court in Turkey

Single Sanction for Effects of Single Strategy in Multiple Markets—‘Ne Bis in Idem’ Recognised by the Highest Administrative Court in Turkey