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Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article describes the book "Für Kirche, Staat und Gesellschaft. Erinnerungen" (For Church, State, and Society. Memories) by Axel von Campenhausen, a respected representative of public law and Protestant church law. The book provides an insight into Campenhausen's biography and covers topics such as his childhood, time at university, and encounters with various personalities. It is an interesting read, even for non-Christians and those distant from the church. The text contains information about Campenhausen's career, his relationships with Rudolf Smend and Franz-Josef Strauß, his role in the introduction of state church law in the former GDR, and his travels to South Africa and Namibia. The book covers many different topics and individuals, but some names are missing, such as Carl Schmitt and Nelson Mandela. [Extracted from the article]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Computer und Recht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Internationales Handelsrecht is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article deals with the deadline compliance according to § 111 SGB X and the determination of the party liable for reimbursement. It is stated that ongoing investigations by the service provider do not interrupt the one-year exclusion period according to § 111 SGB X. It also addresses the requirements of a public-law management without a contract and a public-law claim for reimbursement. The court's decision states that the plaintiff's appeal was not successful because the one-year exclusion period was not observed. The claim for reimbursement must be directed to the party liable for reimbursement. The decision of the Higher Social Court of North Rhine-Westphalia concerns the question of whether the Medical Service (MD) was allowed to convert its examination from an on-site procedure to a written procedure outside the six-week deadline. The court decided that this was permissible and that the hospital was obliged to submit further evidence within the framework of the examination procedure. It was also determined that the hospital had sued for the wrong claim and had no entitlement to payment of the remaining treatment costs. [Extracted from the article]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on the growing influence of German administrative law thinking in the United States. Topics include the impact of German theorists like Hegel and Gneist on the U.S. administrative state, the contentious debates surrounding administrative law in U.S. political and legal discourse, and the contributions of Eberhard Schmidt-Aßmann's work to the comparative understanding of U.S. administrative law from a German perspective.

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Legal History / Rechtsgeschichte is the property of Max-Planck-Institut fur europaische Rechtsgeschichte and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents the discussion on a new domain has emerged within the traditional boundaries of legal disciplines – the "law of politics." Topics include reflects a shift towards exploring novel interdisciplinary approaches within public law and a renewed appreciation for the intersection of law and politics; and existing legal frameworks by integrating insights from political science, sociology, and ethics.

The article focuses on the intermunicipal cooperation in wastewater management, specifically the involvement of public law entities in activities like wastewater treatment and sludge disposal on behalf of other municipalities. Topics include intermunicipal cooperation in wastewater management, legal obligations regarding wastewater disposal, value-added tax (VAT) regulations on public law actions, and the assessment of competition in such scenarios.

Copyright of Kant-Studien is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Neue Kriminalpolitik is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Wirtschafts- und Sozialwissenschaftliches Institut Mitteilungen is the property of Nomos Verlagsgesellschaft mbH & Co. KG and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The establishment of a sovereign wealth fund to build up "generational capital" is associated with legal imponderables. In principle, the German federal state can set up a foundation under public law to operate the fund with resources allocated to it as loans from the federal budget. However, if the federal state itself takes out loans to finance the foundation, this would be problematic from a constitutional point of view. As far as the protection of fair competition is concerned, it is unlikely that the fund will be systemically relevant and thus benefit from an implicit state guarantee. However, care must be taken to ensure that the fund receives its resources from the federal budget on market terms and that the resources supplied to the fund are also used on market terms. Otherwise, serious problems would arise under EU state aid law. The fact that the fund acts in the interests of the pension insurance scheme would not allow for an exception or justification. [ABSTRACT FROM AUTHOR]

The article focuses on European Court of Justice (ECJ) is asked the following questions about the 6th EC Directive for a preliminary ruling on paid services between these persons are not the scope of application of value added tax. It mentions recipient of the service entitled to input tax deduction is justified, otherwise there is a risk of tax losses. It also mentions 6th EC Directive for the plaintiff cleaning, hygiene and laundry services for a fee and patient transport services.

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Bucharest University Annals - Law Series is the property of CH Beck Publishing House and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

O mais novo volume da Revista Eletrônica da Procuradoria Geral do Estado nasce sob a chancela da Avaliação Quadrienal da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES), fundação do Ministério da Educação (MEC), que concedeu à Revista, em sua primeira avaliação, o conceito B2.

O objetivo desse artigo é discutir se as Emendas Constitucionais 113 e 114 mantêm-se fiéis aos propósitos originais do “Novo Regime Fiscal” da EC 95/2016 ao submeterem o pagamento de precatórios federais ao teto de gastos. A primeira parte do artigo trata sobre o teto de gastos no texto constitucional em sua forma originária (EC 95/2016): do que se trata? Qual era o seu propósito original? A segunda parte diz respeito aos aspectos contextuais e normativos das Emendas Constitucionais 113/2021 e 114/2021. A terceira e quarta partes dizem respeito ao regime financeiro-orçamentário dos precatórios. A quinta parte trata do julgamento do Supremo tribunal Federal sobre a Emenda Constitucional n. 62/2009, que contingenciou pagamento de precatórios. A sexta e última parte cuida da pergunta principal: “Pagar condenações judiciais desequilibra o orçamento?”. Utilizam-se neste último tópico doutrinas nacionais e internacionais sobre equilíbrio orçamentário e sustentabilidade fiscal. O trabalho é desenvolvido a partir dos métodos indutivo e dedutivo utilizando de material bibliográfico e documental. Por se tratar de um estudo descritivo e exploratório, é realizado com base na pesquisa bibliográfica e documental, utilizando-se por vezes do método dedutivo e, outras vezes, do indutivo, principalmente nas críticas e reflexões acerca da doutrina, estudos e textos normativos.

O presente artigo objetiva suscitar a reflexão acerca do argumento do inchaço das despesas com pessoal no funcionalismo público brasileiro nas últimas décadas, procurando apontar elementos que indicam que, a despeito de eventualmente configurarem medidas voltadas à eficiência, determinados ajustes implicaram, de acordo com parcela da doutrina pátria, uma verdadeira precarização do serviço público em diversas áreas, com impacto negativo na consecução e eficiência de políticas públicas. Em uma breve retrospectiva, apresentar-se-á, de maneira crítica, as prováveis consequências sofridas pelo serviço público brasileiro em decorrência dos influxos de um contexto social global no qual o trabalho, a pretexto de se tornar mais flexível e dinâmico, rumou para o caminho da precariedade. Apontar-se-á, ainda, como efeito catalisador, o limite de gastos imposto pela Lei de Responsabilidade Fiscal (Lei Complementar Federal nº 101/2000), que pode ter contribuído, de maneira indireta, para o fenômeno descrito, incentivando práticas de parcerias que não constituíram ganhos recíprocos, mas implicaram uma manifesta fragilização de diversos serviços públicos essenciais. Por conseguinte, pretende-se ressaltar que muitas políticas públicas projetadas não obtiveram, e não poderão obter êxito, sem que existam agentes públicos capacitados necessários à sua implementação e manutenção, não se coadunando com o texto constitucional a mera retórica de corte de gastos que não dialoga com as necessidades da população brasileira. Ademais, objetiva-se ainda apontar como esse cenário pode ser significativamente agravado em face da denominada “Administração digital”, uma vez que o discurso pautado exclusivamente na economia de recursos públicos pode acarretar a falta de um aparato estatal mínimo e o socorro desproporcional à iniciativa privada.

O trabalho busca analisar como o Brasil tem enfrentado os efeitos das mudanças climáticas, considerando os paradigmas da mitigação e adaptação. A primeira seção aborda como o país se relaciona historicamente com a temática, apurando o seu papel na pauta ambiental no cenário mundial, considerando sua função de sede da a Convenção Quadro das Nações Unidas sobre a Mudança do Clima, bem como seu envolvimento no Protocolo de Kyoto e Acordo de Paris. A segunda seção discorre sobre o planejamento e implementação de iniciativas de mitigação às mudanças climáticas adotadas pelo Brasil nas últimas décadas. Já a terceira seção trata das medidas de adaptação, tendo como enfoque a problemática dos desastres naturais. Ao fim, são realizadas considerações sobre o cenário de enfrentamento à emergência climáticas no Brasil. Conclui-se que o Brasil não está realizando um enfrentamento efetivo às mudanças climáticas e se defende a necessidade urgente que o país planeje e execute ações que visem não só a mitigação das mudanças climáticas com a redução da emissão de gases do efeito estufa, mas também a adaptação de sua sociedade aos riscos dos efeitos irreversíveis por elas causados, de acordo com os compromissos assumidos internacionalmente. Igualmente, defende-se que o Estado brasileiro deve ampliar suas capacidades de desenvolvimento de projetos financiados através dos mecanismos internacionais previstos no âmbito da Convenção Quadro das Nações Unidas sobre a Mudança do Clima.

A presente exposição visa a contribuir com a temática acerca do dever de transparência nas políticas públicas a partir do exame de caso concreto que introduz a reflexão sobre a possibilidade (e os ganhos) da utilização de paródias musicais pela Administração Pública, sob a forma de campanha de educação e prevenção, em prol do interesse público. Nesse contexto, pretende-se abordar os cânones protetivos dos direitos autorais referentes ao uso de paródias musicais pelo gestor público, sobretudo, no que tange ao entendimento extraído dos debates recentes no Superior Tribunal de Justiça.