Sentencia de casación respecto de las actuaciones de las administraciones tributarias vinculadas a actos administrativos impugnados judicialmente (Jurisprudencia)

En ocasiones las administraciones tributarias han errado en la comprensión del contenido y alcance de la facultad determinadora. Al constituir una actividad reglada, la determinación tributaria debe observar rigurosamente las normas relativas a materia, oportunidad y competencia. La sentencia materia de la presente recensión se refiere precisamente al ejercicio de la facultad determinadora en lo que hace relación con los actos administrativos que se encuentran impugnados judicialmente. Considerando que uno de los efectos de la judicialización del acto administrativo es abstraerlo de la órbita competencial de la administración tributaria, esta no puede ejercer sobre él ninguna de sus facultades, entre ellas, la verificadora. El criterio de juzgamiento analizado confirma este particular, dejando en claro las consecuencias que la impugnación judicial comporta tanto para los actos administrativos como para la administración tributaria.

Reflections on the sociology of law: A rejection of law as 'socially marginal'

Rejecting the concept of law as subservient to social pathology, the principle aim of this article is to locatc law as a critical matter of social structure - and power - which requires to be considered as a central element in the construction of society and social institutions. As such, this article contends that wider jurisprudential notions such as legal procedure and procedural justice, and juridical power and discretion are cogent, robust normative social concerns (as much as they are legal concerns) that positively require consideration and representation in the ernpifical study of sociological phenomena. Reflecting upon scholarship and research evidence on legal procedure and decision-making, the article attempts to elucidate the inter-relationship between power, 'the social', and the operation of law. It concludes that law is not 'socially marginal' but socially, totally central. (c) 2009 Elsevier Ltd. All rights reserved.

Rethinking the powers of truth commissions in light of the ICC statute

The Rome Statute of the International Criminal Court (ICC) is silent on the issue of national truth commissions. How the ICC might treat these bodies and the information they may hold is uncertain. The overlapping nature of the investigations likely to be carried out by the ICC and future truth-seeking bodies may, however, give rise to areas of tension, particularly where truth commissions hold confidential or self-incriminating information. This article questions whether the traditional truth-seeking powers to grant confidentiality and compel the provision of self-incriminating statements are compatible with the prosecutorial framework of the ICC. It considers how such information is likely to be dealt with by the ICC and analyses whether effective truth seeking can be carried out in the absence of such powers.

Health and safety on construction sites in Ghana

The state of health and safety on construction sites in Ghana was investigated using first hand observation of fourteen (14) construction project sites in 2009 and 2010. At each site, the construction project, workers and the physical environment of the site were inspected and evaluated against health and safety indicators taken from the literature. The results reveal a poor state of health and safety on Ghanaian construction sites. The primary reasons are a lack of strong institutional framework for governing construction activities and poor enforcement of health and safety policies and procedures. Also, Ghanaian society does not place a high premium on health and safety of construction workers on site. Interviews with workers indicated that injuries and accidents are common on sites. However, compensation for injury is often at the discretion of the contractor although collective bargaining agreements between Labour unions and employers prescribe obligations for the contractor in the event of injury to a worker.

Studying the effect of systemisation on design activity

It is considered that systemisation, the use of standard systems of components and design solutions, has an effect on the activities of the designer. This paper draws on many areas of knowledge; design movements, economic theory, quality evaluation and organisation theory to substantiate the view that systemisation will reduce the designer's discretion at the point of design. A methodology to test this hypothesis is described which will be of use to other researchers studying the social processes of construction organisations.

Access to the countryside of England and Wales: popular leisure; commodified culture

Risk and uncertainty are, to say the least, poorly considered by most individuals involved in real estate analysis - in both development and investment appraisal. Surveyors continue to express 'uncertainty' about the value (risk) of using relatively objective methods of analysis to account for these factors. These methods attempt to identify the risk elements more explicitly. Conventionally this is done by deriving probability distributions for the uncontrolled variables in the system. A suggested 'new' way of "being able to express our uncertainty or slight vagueness about some of the qualitative judgements and not From its modern origins, associated with the urbanising effect of industrialisation, walking has remained a popular form of outdoor recreation. It has, furthermore, remained an important site of class struggle, with the 'landless' seeking to establish their moral 'citizen' right to roam over open country in contradistinction to the 'landed', who have successfully limited this right to legally-defined public rights of way. In the face of declining farm incomes, however, farmers and landowners have, apparently, modified their attitudes towards public access, but only in return for compensation and management payments under grant schemes such as Countryside Stewardship and the Countryside Premium Scheme. With the Ministry of Agriculture, Fisheries and Food now seeking to extend paid access arrangements to other grant schemes, as part of its response to the European Union's Agri-Environment Regulations, access 'rights' are assuming an increasingly commodified form, thereby questioning, if not undermining, the former citizen claims. For rather than being a benefit of citizenship, the existence of limited, often poorly maintained and inadequately signposted, public rights of way has tied inextricably the extension of legally-enforceable access to the needs of the landowners and farmers. At a time of falling prosperity in agriculture, therefore, they have now exercised their discretion by annexing the populism of consumer culture to reproduce the bourgeois liberal values of the market as a principal determinant of the extension of citizen rights of access to the countryside.

Protecting recognized Geneva Convention refugees outside their states of asylum

This article highlights the predicament of persons recognized as refugees according to the Convention Relating to the Status of Refugees (CSR1951 refugees) when they travel outside their state of asylum. Their status entails ipso facto that, if they are ill-treated abroad, they cannot turn to representatives of their state of nationality and request its diplomatic protection, nor can they expect to receive its consular assistance. It is submitted that a state of asylum ought to extend the scope of protection that it offers CSR1951 refugees residing in its territory, and provide them diplomatic protection and consular assistance when they travel abroad as if they were its nationals. Four claims are advanced in support of this contention: First: the advent of human rights treaties has not rendered obsolete the protection of nationals abroad nor has the practice fallen into disuse. On the contrary, protection abroad retains its pedigree and significance, as is illustrated by the recently adopted International Law Commission's Draft Articles on Diplomatic Protection and by frequent resort to consular assistance. Second: while states previously enjoyed unfettered discretion concerning whether and when to protect their nationals abroad, recent developments in domestic jurisdictions as well as in European Union (EU) treaties point to the potential emergence of a qualified duty to exercise state protection or to be willing to provide justifications for its refusal. These developments call particular attention to the vulnerability of CSR1951 refugees: the professed aim of the EU treaty regime is that EU citizens should enjoy effective state protection wherever they travel; by contrast, CSR1951 refugees are in need of state protection wherever they travel. Third: according to CSR1951, states of asylum are required to issue Convention Travel Documents (CTDs) to recognized refugees lawfully staying in their territory. While CTDs do not in of themselves authorize states of asylum to provide protection abroad to their CSR1951 refugees, they reflect partial recognition of the instrumental role of these states in facilitating safe refugee travel. Fourth: while the 'nationality of claims' requirement remains pivotal to the institution of diplomatic protection, and efforts to effectuate its general relaxation have thus far failed, the International Law Commission (ILC) has 'carved out' an exception authorizing states of asylum to provide protection abroad to their recognized refugees. The ILC's protection-enhancing agenda, reflecting progressive development of the law, is laudable, even though it has opted for a rather cautious approach.

EU membership of the WTO: international trade disputes and judicial protection of individuals by EU Courts

The European Union (EU) is embedded in a pluralistic legal context because of the EU and its Member States’ treaty memberships and domestic laws. Where EU conduct has implications for both the EU’s international trade relations and the legal position of individual traders, it possibly affects EU and its Member States’ obligations under the law of the World Trade Organization (WTO law) as well as the Union’s own multi-layered constitutional legal order. The present paper analyses the way in which the European Court of Justice (ECJ) accommodates WTO and EU law in the context of international trade disputes triggered by the EU. Given the ECJ’s denial of direct effect of WTO law in principle, the paper focuses on the protection of rights and remedies conferred by EU law. It assesses the implications of the WTO Dispute Settlement Understanding (DSU) – which tolerates the acceptance of retaliatory measures constraining traders’ activities in sectors different from those subject to the original trade dispute (Bananas and Hormones cases) – for the protection of ‘retaliation victims’. The paper concludes that governmental discretion conferred by WTO law has not affected the applicability of EU constitutional law but possibly shapes the actual scope of EU rights and remedies where such discretion is exercised in the EU’s general interest.

Understanding unconscionability in proprietary estoppel

In a series of recent cases, courts have reasserted unconscionability as the basis of proprietary estoppel and in doing so have moved away from the structured form of discretion envisaged in the classic Taylors Fashions formula. In light of these developments, this paper traces the use of unconscionability in estoppel and examines the changing role attributed to the concept. In a parallel development, in exercising their remedial discretion once a claim to estoppel has been established, the courts have emphasised the foundation of estoppel in unconscionability to assert the need for proportionality between the detriment and remedy as ‘the most essential requirement’. Collectively, the cases demonstrate a lack of transparency or consistency, which raises concerns that the courts are descending into a form of individualised discretion. These developments are of particular concern as they come at a time when commentators are predicting a ‘boom’ in estoppel to follow the introduction of electronic conveyancing.

South Korean MNEs' international HRM approach: hybridization of global standards and local practices

This paper analyses the international Human Resource Management (HRM) approaches of Korean Multinational Enterprises (MNEs). Through a study of nine major Korean MNEs’ approaches to subsidiary-HRM, it is argued that the firms pursue hybridization through a blending of localization and global standardization across detailed elements in five broad HRM practice areas. Local discretion is allowed if not counter to global HRM system requirements and “global best practices” used as the template for global standardization of selected HRM elements. This strategic orientation appears to be part of a deliberate response to the “liabilities of origin” born by firms from non-dominant economies.

The 'veil' of control: exploring the attitudes and perceptions of UK design controllers

In the UK, architectural design is regulated through a system of design control for the public interest, which aims to secure and promote ‘quality’ in the built environment. Design control is primarily implemented by locally employed planning professionals with political oversight, and independent design review panels, staffed predominantly by design professionals. Design control has a lengthy and complex history, with the concept of ‘design’ offering a range of challenges for a regulatory system of governance. A simultaneously creative and emotive discipline, architectural design is a difficult issue to regulate objectively or consistently, often leading to policy that is regarded highly discretionary and flexible. This makes regulatory outcomes difficult to predict, as approaches undertaken by the ‘agents of control’ can vary according to the individual. The role of the design controller is therefore central, tasked with the responsibility of interpreting design policy and guidance, appraising design quality and passing professional judgment. However, little is really known about what influences the way design controllers approach their task, providing a ‘veil’ over design control, shrouding the basis of their decisions. This research engaged directly with the attitudes and perceptions of design controllers in the UK, lifting this ‘veil’. Using in-depth interviews and Q-Methodology, the thesis explores this hidden element of control, revealing a number of key differences in how controllers approach and implement policy and guidance, conceptualise design quality, and rationalise their evaluations and judgments. The research develops a conceptual framework for agency in design control – this consists of six variables (Regulation; Discretion; Skills; Design Quality; Aesthetics; and Evaluation) and it is suggested that this could act as a ‘heuristic’ instrument for UK controllers, prompting more reflexivity in relation to evaluating their own position, approaches, and attitudes, leading to better practice and increased transparency of control decisions.

Economic evidence in regulatory disputes: revisiting the court-regulatory agency relationship in the US and the UK

This article examines the issue of the appropriate scope of review of economic evidence enshrined in the discretionary assessments of utility regulators in the US and the UK. It advances a balance of institutional competencies approach to the question of the degree of deference owed to the regulatory agency’s economic assessments. In doing so, it revisits the doctrinal positions advanced in the US and UK for the substantive review of administrative discretion, so as to become attuned to the challenges posed by economic evidence. Drawing on insights from political science and economics, the suggested approach illuminates the institutional disadvantages of the courts that may warrant a high degree of deference. At the same time, however, it remains sensitive to the polycentric elements of regulatory disputes as well as to a number of institutional realties that may attenuate the weight of such comparative institutional disadvantages.

Frihet i handläggningsarbetet? : En studie om handläggarnas handlingsutrymme vid beslut i sjukförsäkringsärenden på Försäkringskassan

Syftet med vår uppsats var att få en djupare insikt i och kunskap om hur de människor som arbetar med försäkringsärenden på Försäkringskassan upplever och ser på sitt arbete. Våra frågeställningar söker svaret på hur handläggarna uppfattar sina möjligheter till egna initiativ i handläggningsarbetet. För att få svar på dessa frågor från ett ”inifrånperspektiv” har vi valt att hämta empirin från en fokusgruppintervju med fyra tjänstemän som arbetar med handläggning på en Försäkringskassa i Mellansverige. Vårt teoretiska utgångsläge var Johan Asplunds teori om den sociala responsiviteten och Roine Johanssons teori om organisatoriska begränsningar i kundrelaterat arbete. En annan utgångspunkt för vår studie har varit tidigare forskning inom områden som berör Försäkringskassan. Vi har genom vår studie kommit fram till att den teori som Roine Johansson tar upp om handläggningsutrymme bekräftas utifrån de slutsatser vi dragit från vår analys. Den sociala relationen som utspelas mellan handläggarna i det dagliga arbetet får sin förklaring genom Asplunds teori om den socialt responsiva människan och ger upphov till en intern policy som formar ärendehanteringen för lokalkontoret på ett specifikt sätt. Vi har kommit fram till att det finns ett handlingsutrymme i Försäkringskassan som grundar sig på interna överenskommelser och egna initiativ i arbetet. Detta bekräftas av Roine Johanssons teori om handlingsutrymme inom Försäkringskassans arbetsområde.

Revisorn och den institutionaliserade misstron : professionaliseringen av svensk bolagsrevision

The auditor and the insitutionalization of distrust: the professionalization of external auditing in Sweden This paper addresses professionalization with a focus on trust, rather than on issues of power and competition. It contains a conceptual analysis of trust/confidence, as well as a case study of the professionalization of external auditing in Sweden. The conceptual analysis discusses the “time-binding” aspect of trust/confidence, and the significance of social control mechanisms related to “persons”, “roles”, “values” and “programs” for creating and sustaining trust/confidence. The case study focuses on the role of trust/confidence for the organization and professionalization of external auditing in Sweden, and in particular on the ways in which trust in auditors and auditing have been stabilized. The latter issue is dealt with through a discussion attempting to capture a historic displacement in three dimensions: from reliance on the auditor’spersonal reliability, to trust in the professional role; from trust in the individual discretion of certain persons to trust in the regulation of auditing as a standardized program; and finally, from trust in the values represented by individual auditors to trust in the institutionalized professional values.

You Shall Have No Other Gods Before Me: Covenant in Faith and History

In this paper I have attempted to explore "covenant" in faith and history, as it extends throughout the entire framework of the Bible and the entire history of the people who produced it. With such a monstrous topic, a comprehensive analysis of the material could take a lifetime to do it justice. Therefore, I have taken a very specific approach to the material in order to investigate the evolution of covenant from the Hebrew Bible (Old Testament) to the Christian Scriptures (New Testament). I have made every effort to approach this thesis as a text-based, non-doctrinal discussion. However, having my own religious convictions, it has, at times, been difficult to recognize and escape my biases. Nevertheless, I am confident that this final product is, for the most part, objective and free from dogmatism. Of course, I have brought my own perspective and understanding to the material, which may be different from the reader's, so there may be matters of interpretation on which we differ, but c 'est fa vie in the world of religious dialogue. The structure of this paper is symmetrical: Part I examines the traditions of the Torah and the Prophets; Part II, the Gospels and Paul's letters. I have balanced the Old Testament against the New Testament (the Torah against the Gospels; the Prophets against Paul) in order to give approximately equal weight to the two traditions, and establish a sense of parallelism in the structure of my overall work. A word should also be said about three matters of style. First, instead of the customary Christian designation of time as B.C. or A.D., I have opted to use the more modem B.C.E. (Before the Common Era) and C.E. (Common Era) notations. This more recent system is less traditional; however, more acceptable in academic and, certainly, more appropriate for a non-doctrinal discussion. Second, in the body of this paper I have chosen to highlight several texts using a variety of colors. This highlighting serves (1) to call the reader's attention to specific passages, and (2) to compare the language and imagery of similar texts. All highlighting has been added to the texts at my own discretion. Finally, the divine name, traditionally vocalized as "Yahweh," is a verbal form of the Hebrew "to be," and means, approximately, "I am who I am." This name was considered too holy to pronounce by the ancient Israelites, and, the word adonai ("My LORD") was used in its stead. In respect of this tradition, I have left the divine name in its original Hebrew form. Accordingly, should be read as "the LORD" throughout this paper. All Hebrew and Greek translations, where they occur, are my own. The Greek translations are based on the New Revised Standard Version (NRSV) of the Bible.