Search

The forfeiture thesis is posed as an independent thesis in moral philosophy according to which agents forfeit (or lose) rights if they perform certain act-types. According to many, this thesis plays a crucial role in the justification of (legal) punishment. In this paper, I argue that the forfeiture thesis is unnecessary – we can simply dismiss it without any substantive loss. Echoing an aspect of the specificationist approach to rights, the reason is that we may replace the forfeiture thesis with an exception clause in the very content of the right not to be subjected to hard treatment: P has no right not to be subjected to hard treatment simpliciter, but a right not to be subjected to hard treatment unless P performs an act-type φ – e.g., murdering an innocent person. This alternative has substantive advantages over the forfeiture thesis, which, in turn, shows that the former cannot be reduced to the latter. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) 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 Jordanian Journal of Law & Political Science is the property of Mutah University 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.)

Local governments provide many crucial services from limited budgets, yet often subsidize the profitable, private businesses in professional sports leagues in the United States. Policing represents one important public service. Policing typically constitutes large portions of government budgets and also generates revenue through fines and forfeitures. Existing evidence suggests that large municipal expenditures in other areas can have an ambiguous effect on policing outcomes. This paper addresses the question of whether large public expenditures on sports facilities affect drug asset forfeiture using two-way fixed effects (TWFE) and generalized dynamic model specifications (GDMS). The results are similar across estimation methods, with static TWFE results suggesting a treatment effect of $1,274–5,589 in additional forfeiture per million in subsidies and results from the newer GDMS estimators suggesting $7,703 per million in subsidies. The results imply that, beyond generating no tangible local economic benefits, public subsidization of sports facilities also leads police to make up budget shortfalls by more aggressive policing, which has important implications for racial equity. [ABSTRACT FROM AUTHOR]

This paper comprehensively analyses the impediments hindering Indonesia's anti-corruption and asset recovery efforts. It advocates for a holistic approach, emphasizing collective action, trust in public office, and the integration of civil forfeiture as essential components of an effective anti-corruption strategy. The ultimate goal is to contribute to a transparent and corruption-free future in Indonesia. We employ a literature-based inquiry method to investigate Indonesia's multifaceted challenges in combating corruption and recovering illicitly acquired assets. Our analysis reveals widespread corruption, weakened institutions, and a lack of trust in public officials hamper Indonesia's anti-corruption and asset recovery efforts. We argue that a holistic approach that combines infrastructural development, social rehabilitation, people empowerment, and regulatory reforms is essential. Additionally, civil forfeiture, when integrated effectively, can aid asset recovery. To succeed, these efforts must prioritize the restoration of trust in public office. This paper contributes valuable guidance for policymakers and practitioners striving to create a more transparent and corruption-free future in Indonesia, offering a fresh perspective on addressing corruption in an emerging economy. [ABSTRACT FROM AUTHOR]

The legal basis for assessing a default case is Article 1238 of the Civil Code which explains that a default occurs when the debtor does not fulfill its obligations according to the agreement. A tort lawsuit is a civil lawsuit that refers to default in an agreement and is submitted through a lawsuit letter, where letter evidence has an important role in proving the claim. In the decision of this case, the court considers the evidence and suitability between the claim and the relevant legal basis for making a decision in the case. Factors such as the location of the collateral object, differences in the name of the landowner, and the clarity of the goods auctioned are the main considerations in determining the granting of the lawsuit and the rejection of the application for auction of collateral. The results showed that the Source District Court used Article 1238 of the Civil Code as a legal basis in assessing cases of default in the sale and purchase agreement of agricultural facilities, with a letter of agreement as the main evidence. The factors that caused some of the Plaintiff's claims to be granted and some of the Defendants' requests for auction of debt collateral were the discrepancy between the description of the lawsuit and the evidence of the letter submitted, especially regarding the location of the collateral object, differences in the name of the landowner, and the vagueness of the goods to be auctioned. [ABSTRACT FROM AUTHOR]

In Sithole v Sithole 2021 5 SA 34 (CC) the Constitutional Court held that the differentiation in the default matrimonial property regime between spouses in civil marriages entered into before 2 December 1988 (old civil marriages) by Africans under section 22(6) of the Black Administration Act 38 of 1927 (hereafter the BAA) and spouses in civil marriages entered into by Africans after 2 December 1988 (new civil marriages) as well as those of other races amounted to unfair discrimination on account of race, gender and age. Under section 22(6) of the BAA, old civil marriages were by default out of community of property. New civil marriages were by default in community of property. The court, therefore, confirmed the declaration that sections 21(2)(a) and 25(3) of the Matrimonial Property Act were unconstitutional and invalid in so far as they perpetuated the discrimination in section 22(6) of the BAA. The court held that all old civil marriages were now in community of property, profits and loss. This note is a critical discussion of this judgment in so far as it extended community of property not only to the litigant and similarly placed spouses, but also to non-litigants who may not have desired community of property to apply to their marriages.

The article discusses the intersection of cryptocurrency and crime, exploring whether cryptocurrency has simply provided new opportunities for old crimes or if it has created entirely new challenges for law enforcement. The author examines various criminal cases involving cryptocurrency, including investment fraud, money laundering, embezzlement, and theft. They highlight the complexity and unique characteristics of the crypto world that have allowed criminals to operate in ways that were not possible before. The article also discusses the efforts of law enforcement to develop new investigative tools and utilize asset forfeiture laws to combat cryptocurrency-related crimes. [Extracted from the article]

The article explores the trends and statistics regarding flexible spending accounts (FSAs), focusing on the increase in forfeitures observed in 2022. It also discusses the different features of FSAs, such as rollover options and grace periods, and how accountholder behavior varies based on age and account type, including limited-purpose FSAs.

According to a rights forfeiture theory of punishment, liability to punishment hinges upon the notion that criminals forfeit their rights against hard treatment. In this paper, I assume the success of rights forfeiture theory in establishing the permissibility of punishment but aim to develop the view by considering how forfeited rights might be reclaimed. Built into the very notion of proportionate punishment is the idea that forfeited rights can be recovered. The interesting question is whether punishment is the sole means for reclaiming forfeited rights. I argue for a pluralistic theory of rights reclamation, according to which, there are multiple ways by which a wrongdoer can recapture her forfeited rights. In particular, I argue that offering remorseful compensation is a valid means by which a wrongdoer might partially, or fully, reclaim her right against punishment. [ABSTRACT FROM AUTHOR]

The article aims to present the functioning of the institution of animal forfeiture under the Act of August 21, 1997 on animal protection. It is a repressive-preventive institution, which is closely related to the property rights of every citizen under the Constitution of the Republic of Poland. At the beginning of the considerations, an attempt was made to define the concept of “animal forfeiture” and to indicate the legal basis for ruling on this legal measure. The types of animal forfeiture occurring under the Act are presented and the circumstances determining their ruling identified. The analysis is extended to include the presentation of cases of application of this institution taken from court rulings and supported by statistical data regarding their adjudication. An interesting aspect of the article is the presentation of resolutions of City Councils, which were declared invalid by the Provincial Administrative Court to the extent that they were inconsistent with the Animal Protection Act. Extensive legal considerations, reinforced by case law and analysis of statistics, have made it possible to present de lege ferenda postulates with regard to raising the level of protection of animal rights. One of the proposals is to combine the institution of forfeiture with a total ban on animal ownership, as well as to articulate in the law the justification for ordering the forfeiture of an animal’s carcass. The article is an attempt to present legal solutions that will enhance the legal protection of animals. As shown in the article, this measure is used relatively rarely. Statistics show that it was applied in only 21.5% of the cases analyzed. Such results may raise legitimate doubts, since most animals against which crimes have been committed are still under the care of their perpetrators, which should undoubtedly change.

Between 1984 and 2016, Philadelphia prosecutors seized over US$86 million dollars, most of it in the form of cash taken from Black and Latinx Philadelphians. These seizures of dirty money were realized through civil forfeiture, which has the unique capacity to enrich municipal law enforcement agencies while dispossessing alleged participants in the drug trade. As a civil intervention into the illicit narcotics trade, cash forfeiture is characteristic of the carceral state's increasing use of non-criminal sanctions. In this essay I argue that Philadelphia police and prosecutors mobilize cash forfeiture to assert social control over the interfaces between licit and illicit economies in Philadelphia's poorest and most racially segregated neighborhoods. Drawing from historical accounts of the racial capitalist state's disciplinary oversight of the monetary system, I show how cash forfeiture operates through a racializing framework of socio-moral remediation that reproduces the harms associated with longstanding financial inequality in these neighborhoods. [ABSTRACT FROM AUTHOR]

The article aims to present the functioning of the institution of animal forfeiture under the Act of August 21, 1997 on animal protection. It is a repressive-preventive institution, which is closely related to the property rights of every citizen under the Constitution of the Republic of Poland. At the beginning of the considerations, an attempt was made to define the concept of "animal forfeiture" and to indicate the legal basis for ruling on this legal measure. The types of animal forfeiture occurring under the Act are presented and the circumstances determining their ruling identified. The analysis is extended to include the presentation of cases of application of this institution taken from court rulings and supported by statistical data regarding their adjudication. An interesting aspect of the article is the presentation of resolutions of City Councils, which were declared invalid by the Provincial Administrative Court to the extent that they were inconsistent with the Animal Protection Act. Extensive legal considerations, reinforced by case law and analysis of statistics, have made it possible to present de lege ferenda postulates with regard to raising the level of protection of animal rights. One of the proposals is to combine the institution of forfeiture with a total ban on animal ownership, as well as to articulate in the law the justification for ordering the forfeiture of an animal's carcass. The article is an attempt to present legal solutions that will enhance the legal protection of animals. As shown in the article, this measure is used relatively rarely. Statistics show that it was applied in only 21.5% of the cases analyzed. Such results may raise legitimate doubts, since most animals against which crimes have been committed are still under the care of their perpetrators, which should undoubtedly change. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from unknown, possibly unlawful, sources. Design/methodology/approach: This paper applied a comparative methodology. Legislation and the application of UWOs in Ireland, the UK and Australia were compared with the situation in South Africa. Findings: It is proposed that South Africa includes UWO legislation within its Prevention of Organised Crime Act or be established as a separate piece of legislation. Also, South Africa should follow both the civil and criminal route to target the proceeds of crime. Originality/value: Corruption in South Africa is rampant and, without the necessary legislation, impossible to fight. For these purposes, this paper proposes measures to be used from a civil forfeiture perspective. [ABSTRACT FROM AUTHOR]

Conveyances with informal agreements to hold for the benefit of the transferor initially proved efficacious in avoiding statutory forfeiture provisions. In the late sixteenth century, the equity side of the Exchequer developed a capacious doctrine of revenue fraud designed to capture such informal arrangements and to subject the transferor to liability for crown forfeitures. Initially drawing inspiration from the 'badges of fraud' in the Statute of Fraudulent Conveyances 1571, the Exchequer quickly lowered the evidentiary threshold required to prove a conveyance fraudulent. A key badge of fraud was an 'entrusting' of the transferee by the transferor. The presence of a conveyance 'in trust' eventually became the sole evidence required to hold certain conveyances fraudulent under the statute. In the longer term, these cases became the precedential basis for holding the beneficiary's right under a trust liable to forfeiture as a matter of doctrine. [ABSTRACT FROM AUTHOR]

On its inception, the non-conviction-based asset confiscation and forfeiture regime attracted both praise and criticism. Using the Rule of Law as an analytic framework, this paper evaluates the non-conviction-based asset confiscation and forfeiture regime under Botswana's Proceeds and Instruments of Crime Act, 2014. The paper finds that whilst the regime has withstood constitutional attacks, it still retains some shortcomings. For instance, there is lack of clarity on the standards of proof, procedures and inadequate protection of third-party rights. The paper recommends reforms. [ABSTRACT FROM AUTHOR]