The Powers of the Head of State in the Legislative and Executive Branch in Former Socialist Systems

This paper deals with the position and the powers of head of state in the legislative and the executive branch in former socialist systems. It examines the system in countries that emerged from socialist regimes, where the parliamentary system and the function of the President of the Republic as the individual head of state were introduced in the 1990s, namely in 10 (newest) Member States of the European Union. The paper elaborates on the position of the President of the Republic, the extent of the office’s powers, and the resulting cooperation between the office of the President, the executive and legislative bodies, which is also one of the fundamental criteria of the standard classification of political regimes. The powers of the President in the field of legislation are the powers based on which the relationship between the President of the Republic and the legislative authority is established. The analyzed powers that the President exercises vis-à-vis the parliament are the powers of the President in relation to the adoption of an Act, the powers that the President of the Republic has in the domain of announcing parliamentary elections and convening a parliamentary sitting, as well as the powers in the domain of dissolving the parliament and announcing early elections. In the second part the paper focuses on the relationship between the President of the Republic and the government, and, consequently, the President's powers in the formation of the government and the appointing of state officials

Tightening Up the Legislative Approaches to Mandatory Vaccination

Infektionskrankheiten stehen mit großem Leid und der Sterblichkeit in Verbindung. Mit der Entwicklung der Medizin wurden Impfstoffe, mit denen bestimmte Krankheiten verhindert entwickelt. Im Bewusstsein der Bedeutung der Impfung haben einzelne Staaten das System der Zwangsimpfung, das sich von Staat zu Staat unterscheidet, gesetzlich geregelt. Obgleich die Bedeutung der Impfung, sowhl für jeden Einzelnen, als auch die Gemeinschaft, nicht zu übersehen ist, kann der Patient mit der Impfung, trotz des sorgfältigen Handelns des Arztes, zu Schaden kommen. Folglich haben die Staaten ‘No-Fault-Entschädigungssysteme’, welche die Zahlung von Schadenersatz an Personen, die wegen der Impfung einen Schaden erlitten haben, gesetzlich geregelt. Trotz der Bedeutung der Impfung ist die Anzahl der Eltern, die dem aus verschiedenen Gründen, aus Sicht des Gesetzgebers unberechtigt, entgegenstehen, sichtbar steigend. Hinsichtlich des Genannten und hinsichtlich der Ausbrüche von Infektionskrankheiten, die mit der Impfung verhindert werden könnten, haben einzelne Staaten die Verschärfung ihrer Impfgesetzgebungen in Angriff genommen.Zarazne bolesti povezuju se s velikom patnjom i smrtnošću. Razvojem medicine proizvedena su cjepiva koja mogu spriječiti određene bolesti. Pojedine su države, svjesne važnosti cijepljenja, izgradile sustave obaveznog cijepljenja. Ti se sustavi razlikuju od države do države. Unatoč činjenici da se važnost cijepljenja i za pojedinca i za zajednicu ne može zanemariti, pri cijepljenju unatoč liječničkoj brizi mogu nastati ozljede pacijenata. Stoga su države ozakonile ‘no-fault odštetne sustave’ koji omogućuju plaćanje odštete osobama koje su pretrpjele štetu zbog cijepljenja. Iako je cijepljenje važno, raste broj roditelja koji mu se iz raznih zakonski neopravdanih razloga, protive. S obzirom na navedeno i imajući na umu mogućnost izbijanja zaraznih bolesti, koje bi se mogle spriječiti cijepljenjem, pojedine su zemlje pooštrile zakone o cijepljenju.Infectious diseases are associated with great suffering and mortality. Alongside the evolution of medicine, vaccines have also been developed that can prevent certain diseases. Aware of the importance of vaccination, individual states have legislated for systems of mandatory vaccination, which differ from state to state. Although the importance of vaccination cannot be neglected, both for the individual and for the community, the patient may still be harmed by the vaccine despite careful medical attention. As a result, states have enacted ‘no-fault compensation systems’, which regulate the payment of damages to persons who have been harmed by a vaccine. Despite the importance of vaccination, the number of parents who are opposed to vaccination for various reasons is visibly increasing. With regard to the above and the outbreaks of infectious diseases that could be prevented by the vaccination, some states have tightened up their vaccination legislation

Hidden Transfers of Assets and Hidden Payouts of Profit

The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies

The Powers of the Head of State in the Legislative and Executive Branch in Former Socialist Systems

This paper deals with the position and the powers of head of state in the legislative and the executive branch in former socialist systems. It examines the system in countries that emerged from socialist regimes, where the parliamentary system and the function of the President of the Republic as the individual head of state were introduced in the 1990s, namely in 10 (newest) Member States of the European Union. The paper elaborates on the position of the President of the Republic, the extent of the office’s powers, and the resulting cooperation between the office of the President, the executive and legislative bodies, which is also one of the fundamental criteria of the standard classification of political regimes. The powers of the President in the field of legislation are the powers based on which the relationship between the President of the Republic and the legislative authority is established. The analyzed powers that the President exercises vis-à-vis the parliament are the powers of the President in relation to the adoption of an Act, the powers that the President of the Republic has in the domain of announcing parliamentary elections and convening a parliamentary sitting, as well as the powers in the domain of dissolving the parliament and announcing early elections. In the second part the paper focuses on the relationship between the President of the Republic and the government, and, consequently, the President's powers in the formation of the government and the appointing of state officials

Hidden Transfers of Assets and Hidden Payouts of Profit

The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies