How to choose a criminal defense lawyer?

How to choose a criminal defense lawyer?

You can not protect yourself from troubles and problems. As much as we wanted, but it is always possible situations that can come into our lives and threaten its steady flow, upset all our plans.

In the first place, with the threat of criminal liability, it is necessary to find a good lawyer. Criminal lawyer must have a number of criteria on which it is necessary to choose. In this article we briefly describe all the moments of choice and explain their significance, as well as the nuances of what you need to be sure to pay attention to.

Occupation criminal defense involves and represents, above all, the defense of our interests and our human rights representative who has committed a criminal offense. This, unfortunately, is one of the major articles of the Criminal Code, and for obvious reasons, to the choice of the criminal lawyer should be approached very carefully.
Do not chase cheapness

The first and absolute truth - the good is rarely free. Do not choose a free criminal lawyer. "Free Consultation" slaboprofilnogo lawyer absolutely does not fit your situation. A good criminal attorney often knows her worth, and it is considerable, but if such a professional receives a fee, he feels responsibility and seeks only get a positive result.

Reputation - general view of the advantages and disadvantages ...

Criminal lawyer, of course, must have already some experience and, consequently, the reputation of which it is necessary to take into account when choosing. Reputation is the general opinion of him, and it is quite important. With such a choice is not particularly trust the press, spectacular advertising criminal lawyer can not give virtually no guarantee that exactly what you need. About the reputation lawyer is best to learn from a loved one, a description and a brief summary will help you learn the good and bad sides and opinions, which formed about him. Here, it is important to take into account the popularity of the lawyer is in criminal cases. Perhaps you do not have a loved one who would have the knowledge, then you need to find someone with authority (it would be great if it is somehow connected with the system of criminal procedure), which can you introduced himself as a good specialist.
Education - an important aspect of

It often happens that, unfortunately, the Council did not ask anyone, and you have to choose a criminal lawyer. In a situation when the Board of nowhere to wait and find out about the reputation of the lawyer is difficult, it is worth paying attention to the factors that you can learn without friends and acquaintances, for example, the level of education of a criminal lawyer.

It is clear that in criminal cases the lawyer must have a university degree. Pay attention to the university, where he received, which hosted the practice. In addition, criminal lawyer must be entered in the register of the Chamber of Attorneys, and also have the status of lawyer. The presence of both of them you can always find on the Internet means.

By the way, do not always pay attention to the number of publications in various professional journals and scientific degrees lawyer. A good expert is not always enough time to such work, so too abundant "scientific interest" of your criminal attorney may talk about his lack of demand in the other status that you just needed. Choose a practice, not a theorist.
practice of law

If you have already selected the suitable candidates that suit you on the above parameters, do not miss a very important point. Criminal lawyer should, for its part to prepare for you a list of your accomplishments and achievements in the work, always confirmed by documents.

It is also important the experience of legal practice and specialization. For obvious reasons, the more experience, the more various techniques and capabilities in selected specialist you. Also be sure to pay attention to the positive decision of the court on the case, which were actually won by a grip, skills and abilities of a criminal lawyer.

An important role can also play a lawyer experience gained in the service and work with law enforcement agencies, because a criminal lawyer is obliged to know the entire system from the inside, the nuances and personal acquaintances to help with the work and conduct of criminal proceedings.
Good manners - an indicator of human dignity

Sometimes the appearance and manner of human behavior reveals about him very much, and said no worse than a good resume. Be sure to pay attention to the manners and behavior of your future criminal lawyer. You can not miss a single detail in these times is the key to success. Self-confidence, personal charisma, ability to persuade, intelligence - these are the qualities that certainly has a true professional in their field.

Do not just trust a criminal lawyer who promised you a hundred percent and absolute result. This specialist always weigh all the "pros" and "cons", but never promise

Lawyers article

Do not pay the insurance
You are involved in a road accident and you recognize the victim, you have an accident and the culprit - CTP. It would seem that may be easier and more understandable - contact your insurance company and a few weeks later you pay the money for the damage, you repair the car and life is beautiful, but the accident you remember as disagreeable misunderstanding which you, of course - were right, and a villain that you are "driven" - is wrong. Picture perfect, is not it? But if you are interested in this article, the ideal picture, you can forget - you are either not paid at all or paid a penny ... which can be repaired except that only a bicycle.





Challenging real estate transactions

Where I want to start this article ... probably with the fact that not all wish to compromise in matters relating to the signing of documents on any transactions, because behind their opponents - you create the preconditions for bringing to you unreasonable claims you signed the papers. Not worth to believe verbal agreements - they are often not respected, there is nothing easier than all of what you have agreed to reflect on paper, signed by all parties concerned, and be sure to save a copy of itself in each of the signed documents - if chto-to going wrong - stop, you may have cheated ...













How to choose a lawyer?

The easiest way to find a good lawyer is the recommendation of friends or acquaintances. That is what the majority of citizens. But blindly believe such recommendations do not need to, because if the lawyer has helped your friend to return the defective product to the store, not the fact that it will help you win back your rights to control of the machine. Most lawyers work in specific areas of law - some take the case just to protect the rights of consumers, and some work only in criminal cases. Also you can recommend just a good friend or relative who also is also a lawyer. But whether it's a good lawyer - it is another question. You have to be very careful when choosing a lawyer for advice.



Occupation lawyer public so sure about your desired defender can find something on the Internet, or it can be about someone knows. Try to find information about your vending lawyer.



Be sure to check with the defense plan of his actions - what he was going to appoint examination which the application is lodged, as will build a line of defense, etc. But it is necessary to think, if the lawyer is too confident in his abilities and is trying to show it even to study the case. Most likely, the lawyer amateur.



We advise you to carefully approach the issue of choice of a lawyer, because the same thing can be to win success, but you can fail miserably - it all depends on the lawyer, though not exclusively - in many categories of civil cases - a lot depends on the right action and a sober assessment of their position applied.

How to write an application for divorce?

The Family Code provides for several cases of divorce - is the death of one spouse, the recognition of missing or deceased, at the request of a spouse (s). Divorce himself completely controlled by the state and carried out only in state bodies: the Magistrate's Court or the registrar. The reasons for divorce and the possibility of the family is not discussed here. This procedure is fairly easy, but it takes a lot of time. If the spouses have no minor children and mutually accepted solution, it is possible to get a divorce in the registry office. How to write an application for divorce? It shall be in writing on a special form issued by the registry office in the place of their residence. Give it should be at the place of marriage.
If the registrar one spouse could not come, then issue a separate statement. The notary must confirm the signature of the second missing. For parties registrar provides a month's time, then, on their hands a certificate of divorce, passports stamped divorce. The registry office can terminate the family unit and in the presence of minors on the submission of the statement of one spouse if the other was sentenced to more than three years or is considered missing.

How to share a contract for donation?

The procedure provides for registration of the share donation contract includes a number of actions envisaged by the law. First of all, you need to collect a list of documents that are needed for the contract, here typically include documents of title to the property (or part thereof). Then the parties stipulate all the conditions, often the side that gives part of any property, may specify the conditions of use of this gift.

Making the donation contract share Treaty, as a rule, be concluded in writing, it must contain a detailed description of the subject: what part offered, where the property is located, its main characteristics. It is desirable to specify the information (if any) on the persons who have access to the rest of the property.

This kind of deal is no charge, so it should not be provided that the donor in return transmitted any tangible or intangible benefits. At the conclusion of the contract of donation of the property does not require the consent of the other co-owners of this object.

Possible is also the conclusion of the transaction without the presence of the donor, in this case, must favor the presence of the power of attorney to sign the donation agreement is, which must indicate the subject of the transaction itself and the donee.
restrictions

There are also limitations. Such a deal can not be made legal representative of the incapacitated, limited in capacity, or a minor person on their behalf, as well as between business entities. Donee can not be civil servants, if the donation to some extent can be attributed to the performance of their duties or position.

Design is no different from the same document, the subject of which stands the whole object. Most often, this object serves real estate: house, apartment, land, garage.

On the basis of legislative acts notarization of the transaction is not mandatory, but if you want to party you can do. Registration of the contract giving the proportion of the property is mandatory: if the transaction is not registered in the management of the Federal Registration Service, it may be considered null and void. Registration takes place at the location of the property on the basis of the application, which serves the parties. On the document itself is specially provided for the registration sign, and evidence that confirms the right of ownership, issued to the donee.

It is from this point can be considered as a completed design.

Acceptance into the inheritance

Under the actual adoption of the inheritance law is the fact that the heir is actually entered in control or in the right to property (house, apartment). Of course, if he had previously resided, and more, and was registered in the apartment or house that are hereditary mass, it is, for obvious reasons, it is in fact the owner of the property. Since he pays utility bills, landline phone and enjoy things and utensils in the apartment or house after the death of the testator.

Legal advice online as other evidence can be presented and the agreements that have been concluded with the organizations of the heir to repair apartments or, for example, the alarm unit in a residential area, meters of water or other utility equipment. These arguments are compelling notary can recognize and issue the necessary documents for the registration of his property rights without any problems.

However, the notary may refuse to issue such a successor document. The motive may be different: it is out of time; and the lack of documents that the notary considers necessary to provide. In this case, can only apply to the court. And with the help of witnesses, confirming the acceptance of a particular property or residence in a residential area, or other evidence presented to convince the court that he actually accepted the inheritance in a timely manner.

If the court decides that the heir to prove actual entry into inheritance, on the basis of the solution, the notary will give the citizen the necessary evidence. With this evidence, it is already possible to apply to the authority registering the rights to immovable property, and to receive the document of his right to the immovable part of the hereditary mass. Only after this procedure, the actual heir has the right to dispose of the hereditary estate. Acceptance into the inheritance

What is a lawyer in court

Often there are situations in life when you have to defend their rights in court. Unfortunately, this is not always successful, as not all are knowledgeable of the laws. In such cases, the solution of the problem can become a lawyer.

Most people find a lawyer on the recommendations of friends who have a lot of experience, but they have a lot of customers, so too busy. In addition, these professionals charge for their services to high prices.

Today, thanks to the development of high technologies and the wide dissemination of the Internet, you can find a lawyer, and through the network. There are many companies that offer legal services. In such companies, qualified specialists are working to help protect the rights of its clients in various legal proceedings.

Usually the price of legal services depends on the complexity of the case and situation. Every lawyer, before you carry out assistance in court, the chances of his client, how high the probability of winning the case. The client has the opportunity to cancel the service if the lawyer assured that his chances are minimal. Between the client and the lawyer signed contract.

Typically, the service "help in court" means assistance in the following areas:

Civil cases, which may relate to housing, family, land, contractual and other disputes.
administrative disputes;
tax disputes - when it comes to challenging the tax fines or penalties are not provided for by law dimensions;
criminal proceedings.

Defending their rights in court is very difficult. Although the laws are written if so, that must be understood by all, often there are situations when very difficult to understand in the wilds zakonopistsev.

And there are cases when the judge does not meet the requirements of the law, especially when the party presented in court alone, without a lawyer. Most likely such a litigant may be subject to attacks of representative government - which links to the point of a law, properly formulated claim, this requirement is necessary to declare a separate application, there is no evidence, and others.

In our reality, winning every case in court depends on the professionalism of the lawyer representing the interests. In need of help everything from individuals to large organizations. In developed countries, the law prohibited to participate in court without a lawyer.
Family lawyer

Child protection

If a children's aid society believes a child needs protection because of neglect or abuse, or believes that a child is at risk of suffering harm, it can start a court application called a protection application.

A children's aid society may remove a child from his or her family, either temporarily or permanently. A children's aid society can also ask the court to allow it to supervise a child's care while the child is left with his or her parents, or other members of the child's family or community.

Once a court case has started, the court may direct the Office of the Children's Lawyer to assign a lawyer to represent the child. In child protection cases, the Office must assign a lawyer if requested by the court.

Custody and access

Court cases involving child custody and access usually involve a child's parents, but they can also include other family members. Sometimes the court needs independent information about the child's needs, wishes and interests and asks the Children's Lawyer to help. The Children's Lawyer determines what services, if any, will be provided, and can assign:
a lawyer to represent the child
a clinician to write a report for the court
lawyer and a clinical investigator to represent the child and a clinician.

The Office of the Children's Lawyer

The Office of the Children's Lawyer represents children under the age of 18 in court cases involving custody and access and child protection, as well as in civil, and estates and trusts cases.

The Office of the Children's Lawyer employs both lawyers and clinicians (social workers), who work on a fee-for-service basis across the province. Clinicians prepare reports for the court and help lawyers who are representing children.

Criminal Law of the USA

The American legal system has evolved from the English.

Former possessions of England, the first 13 American colonies, directly borrowed from the principles of common law. So, gradually, as the expansion of the United States, their scope extended to new states, and those who have previously belonged to other states.

Sources of US criminal law are some of the features:

Characterized by the complexity of the legal system

Confusion and archaic legal norms

The presence of the 53 criminal legal systems, which are divided into 50 state systems, one federal system, one system odnu- District of Columbia and Puerto Rico.

The American system was formed in the conditions of federalism.

The federal legal system exists along with federal law, federal law enforcement agencies and the federal legislature.

Federal system operates with a few exceptions throughout the country, and the state system - the territory of the respective state. Such construction of the US legal system as a whole is called dualism of law.

Federal criminal law provisions contained in the 1787 Constitution of the United States., In the Acts of Congress and some regulations.

The US Constitution

It contains provisions to the criminal law:

The ban on the use of unusual and cruel punishment

The ban on the collection of unusually high fines

Prohibition to make laws retroactive

Prohibition of deprivation of property without due process of law

We give the concept of "high treason" as a crime

Many penal provisions are in Part 2 of section 18 (eg, such as a fine, imprisonment, the death penalty).

In 1984 the law was published a comprehensive "control crime", which contained the basic provisions, organize sentencing. And in 1994 g.- law "on combating social crime" has increased the number of cases of the death penalty to sixty.

In addition to the standards of the federal statutory law sources of criminal law are the US and the regulations issued by the President, the federal government departments and agencies. In them, in particular, explains and details the specific criminal laws set conditions for their application.

The sources of criminal law states include: US Constitution, US Constitution, state criminal laws, regulations issued by the authorities.

All 50 states have their own, legally appointed, constitution, among which the oldest is the Constitution of the State of New Hampshire 1784. and most novoy- Colorado Constitution of 1965 ..

Constitution states characterized by high volume and less stable. Many of the provisions have been borrowed from the federal Constitution.

Among the norms regulating the issues related to the introduction and pimeneniem of criminal penalties, there are many directly contradictory. For example, the Florida Constitution prohibits indefinite punishment, and the Constitution of Michigan and Maryland, on the contrary, give legislatures that right.

In general, on some issues the state constitution gives a broader definition. They can be found to bring the rules on the procedure of execution, exemption from payment of the fine and the replacement of one other penalties, on parole, the definition of the offenses of bribery and lynching, unlawful gambling activity, as well as criminal the legal consequences of their commission.

Cultural Human Rights

Cultural rights provide the spiritual development of man. That's right: to education, access to cultural values, freely participate in the cultural life of society (including the freedom of literary, artistic, scientific and other kinds of creativity), to enjoy the benefits of scientific progress and so on..

Among the basic cultural rights and freedoms the Constitution guarantees the freedom of creativity in all spheres of human activity :. Literary, artistic, scientific, technical, etc., as well as the freedom of teaching. Intellectual property as a creative activity of the product is protected by law.

when the US Constitution was adopted?

United States Constitution was adopted on September 17, 1787 in Philadelphia Constitutional Convention, in which was attended by 55 delegates (on a regular basis in the meetings was attended by about 30 people), representing 12 states, as Rhode Island refused to participate in its work. The aim of the Constitution was the legal registration of the new nation - the United States of America. The Constitution came into force on March 4, 1789 after ratification by the requisite majority of states.
the adoption date of the US Constitution

What is criminal law?

What is criminal law?

As a branch of jurisprudence criminal law - is both a research activity aimed at obtaining new knowledge about various aspects of criminal law, and a set of ideas, attitudes and perceptions about it, the resulting research activities, and embodied in the various theoretical concepts.

As an academic discipline, criminal law is a body of knowledge acquired by students, lawyers within the framework of the training program "criminal law".

Advice lawyers and attorneys in criminal matters and law, online

Legal advice in criminal matters helps to resolve a very serious, we can say the fateful question, therefore, should be provided only by highly qualified professionals in the criminal justice field.

The criminal process is different from the civil order that the defense in such a case may only lawyers have the status of a lawyer, ie who has passed the qualifying examination and a member of the Chamber of Attorneys. A lawyer does not have the appropriate status unable to collect due to such cases the level of experience, and therefore co-operation with them is unlikely to bring positive results.

Legal advice for business

In this section you can get legal advice on any subject you are interested in related to your business (labor, tax law, the issuance of permits and licenses, business registration, etc..).

For consultation you only need to describe your situation or problem.

The structure of international law

The structure of international law


International law as a normative system, of course, is structured in relation to matters governed by the block or group of norms that in a particular case can only be used in conjunction with light of another or other groups of standards that need to be applied, again taking into account the particular circumstances.

For example, as part of general international law distinguished maritime law, diplomatic law, the law of treaties, etc., which are subject to regulation by the use and study of marine spaces, representation of States in their relationship, the order of the conclusion and execution of international treaties, etc. In turn, where necessary, shall enter into force rules on State responsibility, on the succession of international agreements, the United Nations and so on the respective powers of the Organization In other words, all the building blocks of international law somehow linked in a coherent international legal system. In some cases, the presence of bilateral or multilateral international treaties, making possible changes in discretionary rules of general international law, for the parties to such agreements come into effect the relevant local regulations.

But international law over national structured quite weak in the sense that his systematic exposition in any single writing instrument (on the national Code of Laws type) or a number of interrelated but independent acts (by type of criminal and criminal procedural codes) are not present.

For this presentation of international law requires its codification in the written agreements, acts, in other words, the codification of international customs. And this codification work is done, but progress in this area is very modest.

We emphasize that we are talking about the codification and progressive development of the rules of general international law. In this sense, the now fully codified only the international law of the sea.

Systematization and structuring of international law has long been held as the international legal doctrine. But a systematic presentation is inevitably subjective and multivariate.

Domestic international legal doctrine carries out systematic scientific exposition of international law, dividing it into sectors, common institutions and institutions with regard to the object of legal regulation and the achieved level of codification. On the main institutions, industries and institutions of general international law will be discussed below.

International institutions - these are different associations of states, and the establishment of which are regulated by general international law and the rules of their constituent instruments, in particular with international organizations and bodies, which are the subjects of international law.

The state in this sense, as a special institution - the main subject of international law, international activity is regulated by international law.

As for the concepts of "industry" and "total institution" of international law, it is quite similar concepts and strict distinction between them could be carried out for the sole criterion for this difference is the subject of legal regulation, ie, something about which there are international relations that make up the international legal regulation of the object (ie, their gender, appearance or character). International law develop in certain complex - common institutions and industry - on the basis of the unity of the subject of regulation.

When it comes to the population and the system (subsystem, subsystem) norms regulating relations in all spheres of international relations, in other words, when the basis of their unity is like the unity of the nature of the regulated social relations, one should speak of a common institution of international law (eg, regulation of the settlement of international disputes).

When it comes to the set of rules governing a particular genus or species of international relations, there is a branch of international law (for example, the regulation on the use and study of marine spaces).

However, the name of the structural units of international law is not so important as a method of international legal regulation is one - the agreement between mutually independent legal entities of the international community.

Help a qualified lawyer

 
The legal component is present in the lives of almost everyone. We all take place in the family and labor relations, conclude contracts or renting real estate and so on. The main difficulty lies in the fact that almost any legal issue involves a lot of nuances, if neglected, may at confluence Help a qualified lawyer
 certain circumstances can lead to negative consequences, including material damage and arrests.
lawyer in such cases, the legal guarantee of your safety and confidence in the future. In addition, each specific situation can mean different legally assistance, including consultation, full or partial legal help lawyer
maintenance and so on
follow us facebook

  how to get legally help

What is the difference between common and civil law?

Common law gives judges an active role in developing rules; civil law is based on fixed codes and statutes

IN THE summer of 2013 British royalists were eagerly awaiting the birth of the Duke and Duchess of Cambridge’s first child. If the couple had had a girl instead of bonny Prince George, she would have been the first daughter to be able to accede to the throne ahead of any younger brothers. That is thanks to a law enacted in 2011 that changed the rules of royal succession. The previous law that sons took precedence over older sisters was never written down, but was instead part of English common law, the basis of the country’s legal system. But just what is common law, and how does it differ from the civil-law system used in some other countries?

Common law is a peculiarly English development. Before the Norman conquest, different rules and customs applied in different regions of the country. But after 1066 monarchs began to unite both the country and its laws using the king’s court. Justices created a common law by drawing on customs across the country and rulings by monarchs. These rules developed organically and were rarely written down. By contrast, European rulers drew on Roman law, and in particular a compilation of rules issued by the emperor Justinian in the 6th century that was rediscovered in 11th-century Italy. With the Enlightenment of the 18th century, rulers in various continental countries sought to produce comprehensive legal codes.

Today the difference between common and civil legal traditions lies in the main source of law. Although common-law systems make extensive use of statutes, judicial cases are regarded as the most important source of law, which gives judges an active role in developing rules. For example, the elements needed to prove the crime of murder are contained in case law rather than defined by statute. To ensure consistency, courts abide by precedents set by higher courts examining the same issue. In civil-law systems, by contrast, codes and statutes are designed to cover all eventualities and judges have a more limited role of applying the law to the case in hand. Past judgments are no more than loose guides. When it comes to court cases, judges in civil-law systems tend towards being investigators, while their peers in common-law systems act as arbiters between parties that present their arguments.

Civil-law systems are more widespread than common-law systems: the CIA World Factbook puts the numbers at 150 and 80 countries respectively. Common-law systems are found only in countries that are former English colonies or have been influenced by the Anglo-Saxon tradition, such as Australia, India, Canada and the United States. Legal minds in civil-law jurisdictions like to think that their system is more stable and fairer than common-law systems, because laws are stated explicitly and are easier to discern. But English lawyers take pride in the flexibility of their system, because it can quickly adapt to circumstance without the need for Parliament to enact legislation. In reality, many systems are now a mixture of the two traditions, giving them the best of both legal worlds.

Taxpayers Rights and Obligations Practice

CONFIDENTIAL
1
Centre for Tax Policy and Administration
Tax guidance series
General Administrative Principles - GA
P002 Taxpayers’ Rights and Obligations
Taxpayers’ Rights and Obligations – Practice Note
Prepared by the OECD Committee of Fisc
al Affairs Forum on
Tax Administration
Caveat
Each revenue authority faces a varied environment within which they administer their taxation system.
Jurisdictions differ in respect of their policy and legislative environment and their administrative practices
and culture. As such, a standard approach to tax administration may be neither practical nor desirable in a
particular instance.
The documents forming the OECD Tax guidance series
need to be interpreted with this in mind. Care
should always be taken when considering a country’s practices to fully appreciate the complex factors that
have shaped a particular approach.
CONFIDENTIAL
2
Table of Contents
INTRODUC
TION ...................................................................................................................
....................... 3
THE BASIC
RIGHTS ...............................................................................................................
..................... 4
THE BASIC OB
LIGATIO
NS ..........................................................................................................
.............. 5
TAXPAYERS’
CHARTE
R .............................................................................................................
............... 6
GUIDANCE .......................................................................................................................
............................ 7
EXAMPLE TAXPAYE
RS' CHAR
TER.....................................................................................................
.... 8
HISTORY ........................................................................................................................
............................. 12
COMPATIBILITY ..................................................................................................................
..................... 12
CONTAC
T ........................................................................................................................
........................... 13
CONFIDENTIAL
3
INTRODUCTION
1. In any democratic society taxpayers citizens will have a number of basic rights as well as obligations in
relation to their Government and its agencies. Revenue authorities are no exception and most countries
have legislation governing taxpayer’s rights and obligations in relation to taxation.
2. As would be expected, given the diversity of environments faced by revenue authorities around the
world, the specific details of the rights and obligations vary somewhat by country. There are however a
number of common threads that can be identified. In 1990 the OECD’s Committee of Fiscal Affairs
Working Party Number 8 published a document entitled “
Taxpayers’ rights and obligations – A survey of
the legal situation in OECD countries
1
”
3. The survey found that, while most countries at that time did not have an explicit Taxpayers’ charter,
the following basic taxpayer rights were present in all systems:
•
The right to be informed, assisted and heard
•
The right of appeal
•
The right to pay no more than the correct amount of tax
•
The right to certainty
•
The right to privacy
•
The right to confidentiality and secrecy
4. These basic taxpayer rights also imply basic obligations. There is a set of behavioural norms expected
of taxpayers by Governments. These expected behaviours are so fundamental to the successful operation of
taxation systems that they are legal requirements in many, if not most, countries. Without this balance of
taxpayers’ rights
and
obligations taxation systems could not function effectively and efficiently. These
taxpayer obligations are:
•
The obligation to be honest
•
The obligation to be co-operative
•
The obligation to provide accurate information and documents on time
•
The obligation to keep records
•
The obligation to pay taxes on time
5. Many countries have elaborated these basic rights and obligations into a taxpayers’ charter. These
documents often include statements about behaviours expected from officials and taxpayers. Some
countries have chosen to consolidate the measures taken to protect taxpayers into a “taxpayers’ charter” or
“declaration”. In some countries they have taken form of a general statement of the broad principles which
1
Approved by OECD Council on 27 April 1990. Based on country replies to a questionnaire sent out in 1988.
CONFIDENTIAL
4
should govern the relationship between the tax authorities and the taxpayer. In other countries, these
documents provide a more detailed guide to the rights of taxpayers at each stage in the assessment process.
Yet other countries have taken the approach of including statements about behaviours expected from
officials and taxpayers in documents such as mission statements for the tax administration. Accordingly, it
should be stressed that even countries without a taxpayer charter may, nevertheless, attach equal
importance to taxpayers’ rights and that in practice taxpayers in such countries have rights similar to those
found in formal taxpayers’ charter statements.
THE BASIC RIGHTS
6. The 1990 survey noted the following rights:
a)
The right to be informed, assisted and heard
(Paragraph 2.16
2
)
7. Taxpayers are entitled to have up-to-date information on the operation of the tax system and the way in
which their tax is assessed. They are also entitled to
be informed of their rights, including their rights of
appeal. All taxpayers can expect that the information
provided to them should reflect the complexity of the
tax situation, thereby enabling them to understand better their tax affairs. The authorities may use a variety
of means to fulfil this obligation: information pamphlets, taxpayers’ charters, the telephone oral statements,
video guides,
etc
.
b)
The right of appeal
(Paragraph 2.17)
8. The right of appeal against any decision of the tax authorities applies to all taxpayers, and to almost all
decisions made by the tax authorities, whether as regards the application of the law or of administrative
rulings, provided the taxpayer is directly concerned.
c)
The right to pay no more than the correct amount of tax
(Paragraph 2.20)
9. Taxpayers should pay no more tax than is required by the tax legislation, taking into account their
personal circumstances and income. Thus whilst it is acceptable to reduce tax liability by legitimate tax
planning, governments make a distinction between this form of tax planning and forms of tax minimisation
which clearly go against the intent of the legislator. Taxpayers are also entitled to a reasonable measure of
assistance from the tax authorities so that they receive all the reliefs and deductions to which they are
entitled.
d)
The right to certainty
(Paragraph 2.21)
10. Taxpayers also have a right to a high degree of certainty as to the tax consequences of their actions. Of
course, certainty is not always possible. For exam
ple, taxpayers may not always know in advance the
effect of rules that are dependent on the facts and circumstances in a particular case. Also, tax authorities
may not be obligated to provide the taxpayer with certainty in relation to the application of anti-abuse
provisions aimed at taxpayers seeking to circumvent the
intent of the legislation. However, it is clearly a
goal that taxpayers should be able to anticipate the consequences of their ordinary personal and business
affairs. Achieving this goal is often difficult because modern tax systems are complex and evolving.
2
References to the 1990 document.
CONFIDENTIAL
5
e)
The right to privacy
(Paragraph 2.25)
11. All taxpayers have the right to expect that the tax authorities will not intrude unnecessarily upon their
privacy. In practice, this is interpreted as avoiding unreasonable searches of their homes and requests for
information which is not relevant for determining the correct amount of tax due. In all countries very strict
rules apply to the entry into a person’s dwelling or business premises by a tax official in the course of a tax
investigation and on obtaining information from third pa
rties. In some countries visits to a taxpayer
require the consent of the taxpayer; in the majority of countries a signed warrant is generally required to
enter the home of a taxpayer who objects to a visit by the tax authority. Similarly, strict rules apply to
obtaining information from third parties on the affairs of a taxpayer.
f)
The right to confidentiality and secrecy
(Paragraph 2.26)
12. Another basic taxpayers’ right is that the informati
on available to the tax authorities on the affairs of a
taxpayer is confidential and will only be used for the purposes specified in tax legislation. Tax legislation
usually imposes very heavy penalties on tax officials who misuse confidential information and the
confidentiality rules that apply to tax authorities are
far stricter than those applying to other government
departments.
THE BASIC OBLIGATIONS
a)
The obligation to be honest
13. If most taxpayers did not pay most of their taxes most of the time, a tax system would be placed under
a severe compliance strain and governments would be unable to finance the expenditures voted for by their
citizens. Taxpayer honesty is therefore fundamental to the operation of any tax system and all systems have
investigatory powers with penalties and sanctions in place to cater for instances where a taxpayer is does
not comply. Accordingly taxpayers should always exercise reasonable care and diligence in attempting to
honestly comply with their tax obligations.
14. The exercise of penalties and sanctions by a revenue authority should take into account any evidence as
to the reasons for non-compliance. Errors can arise
due from honest mistakes - particularly with complex
tax requirements, from ignorance about tax obligations or, in some instances, from the taxpayer being
prevented from complying by some event outside their control, such as a natural disaster.
15. Factors influencing levels of taxpayer honesty should be taken into account in the design and
administration of a tax system. Perceptions about the fairness and equity of a tax system and a taxpayer’s
prior treatment by officials from the revenue authority can influence their future honesty.
b)
The obligation to be co-operative
16. Modern tax systems can only function effectively if there is a high degree of voluntary compliance,
keeping the need for enforcement activity to a minimum. Co-operative behaviour on the part of most
taxpayers allows the Government to run the taxation system at a relatively low cost and minimises
unnecessary intrusion into taxpayer affairs and those of third parties. Hence taxpayers are encouraged to
co-operate with relevant revenue authorities in
attempting to comply with their tax obligations.
CONFIDENTIAL
9
Your right of appeal
We will, in normal circumstances, strive to:
•
fully explain your rights of review, objection
and appeal if you are unsure of them or need
clarification;
•
review your case if you believe that we have misinterpreted the facts, applied the law incorrectly or
not handled your affairs properly;
•
ensure that the review is completed in a compre
hensive, professional and impartial manner by a
representative who has not been involved in the original decision;
•
determine your objection [within ... days]/[
as quickly as possible]
6
unless we require more
information to do so, or the issues are unusually complex;
•
give you reasons if your objection has been completely or partially disallowed;
•
request further information from you only where it is necessary to resolve the issues in dispute.
Your right to pay no more than the correct amount of tax
We will:
•
act with integrity and impartiality in all our dealings with you, so that you pay only the tax legally due
and that all credits, benefits, refunds and other entitlements are properly applied.
Your right to certainty
We will, in normal circumstances, strive to:
•
provide you with advice about the tax implications of your actions;
•
let you know [at least ... days] /[as soon as possible]
7
before the conduct of an interview or a request
for the production of documents;
•
advise you of the scope of an interview and our requirements;
•
arrange a suitable time and place for the interview and allow you time to prepare your records.
Your right to privacy
We will:
•
only make enquiries about you when required to check that you have complied with your tax
obligations;
•
only seek access to information relevant to our enquiries;
•
treat any information obtained, received or held by us as private.
Your right to confidentiality and secrecy
We will:
•
not use or divulge any personal or financial information about you unless you have authorized us in
writing to do so or in situations where permitted by law;
6
See footnote 3
7
See footnote 3
CONFIDENTIAL
10
•
only permit those employees within the administration who are authorized by law and require your
personal or financial information to administer our programs and legislation, to access your
information.
And your obligations
Your obligation to be honest
We expect you to:
•
provide complete and accurate information as and when required;
•
declare all your assessable income in your income tax return;
•
claim only deductions, rebates and credits to which your are entitled;
•
answer questions completely, accurately and honestly;
•
explain the full facts and circumstances when you seek tax advice or when you request a private
ruling.
Your obligation to be co-operative
We expect you to:
•
co-operate with tax administrators and treat them with courtesy, consideration and respect, as we do in
our dealings with you.
Your obligation to provide accurate information and documents on time
We expect you to:
•
file correct returns and documents within time limits specified;
•
provide complete and accurate information by certain dates;
•
take reasonable care in preparing your tax returns, documents and information;
•
inform us of relevant events such as incorporation, opening a business, correspondence address
changes, moving the place of business, ceasing business, with required taxpayer identifiers in a timely
manner so that we can administer tax legislation properly, efficiently and effectively.
Your obligation to keep records
We expect you to:
•
keep sufficient records and books to enable you to meet your tax obligations;
•
keep sufficient records and books for the required retention period;
•
take reasonable care in preparing your records and books;
•
allow us access to records and books so that we can check your tax obligations.
Your obligation to pay taxes on time
We expect you to:
•
pay the full amount of your taxes by the due dates;
•
pay the full amount of any balance outstanding resulting from assessment or reassessment;
•
help us develop a mutually acceptable payment arrangement if you cannot pay any outstanding
balance in full and have exhausted all reasonable possibilities of obtaining the necessary funds by
borrowing or re-arranging your financial affairs;
CONFIDENTIAL
11
•
withhold and remit by due dates all taxes withheld or collected on behalf of others;
•
advise us as soon as practical if some event beyond your control has affected your ability to pay your
taxes on time so that appropriate arrangements can be put into place to assist you.
Risks of non-compliance with the obligations
If you do not meet your tax obligations
•
the law may provide for penalties and / or interest to be imposed;
•
prosecution action may be taken in more serious cases.

What is the Difference Between Common Law and Civil Law?

As lawyers know, legal systems in countries around the world generally fall into one of two main categories: common law systems and civil law systems. There are roughly 150 countries that have what can be described as primarily civil law systems, whereas there are about 80 common law countries.

The main difference between the two systems is that in common law countries, case law — in the form of published judicial opinions — is of primary importance, whereas in civil law systems, codified statutes predominate. But these divisions are not as clear-cut as they might seem. In fact, many countries use a mix of features from common and civil law systems. Understanding the differences between these systems first requires an understanding of their historical underpinnings.

The Historical Origins of Common and Civil Law Systems

The original source of the common law system can be traced back to the English monarchy, which used to issue formal orders called “writs” when justice needed to be done. Because writs were not sufficient to cover all situations, courts of equity were ultimately established to hear complaints and devise appropriate remedies based on equitable principles taken from many sources of authority (such as Roman law and “natural” law). As these decisions were collected and published, it became possible for courts to look up precedential opinions and apply them to current cases. And thus the common law developed.

Civil law in other European nations, on the other hand, is generally traced back to the code of laws compiled by the Roman Emperor Justinian around 600 C.E. Authoritative legal codes with roots in these laws (or others) then developed over many centuries in various countries, leading to similar legal systems, each with their own sets of laws.





Roles of a Lawyer and Judge in Each System

In civil law countries, judges are often described as “investigators.” They generally take the lead in the proceedings by bringing charges, establishing facts through witness examination and applying remedies found in legal codes.

Lawyers still represent the interests of their clients in civil proceedings, but have a less central role. As in common law systems, however, their tasks commonly include advising clients on points of law and preparing legal pleadings for filing with the court. But the importance of oral argument, in-court presentations and active lawyering in court are diminished when compared to a common law system. In addition, non-litigation legal tasks, such as will preparation and contract drafting, may be left to quasi-legal professionals who serve businesses and private individuals, and who may not have a post-university legal education or be licensed to practice before courts.

In contrast, in a common law country, lawyers make presentations to the judge (and sometimes the jury) and examine witnesses themselves. The proceedings are

then “refereed” by the judge, who has somewhat greater flexibility than in a civil law system to fashion an appropriate remedy at the conclusion of the case. In these cases, lawyers stand before the court and attempt to persuade others on points of law and fact, and maintain a very active role in legal proceedings. And unlike certain civil law jurisdictions, in common law countries such as the United States, it is prohibited for anyone other than a fully licensed lawyer to prepare legal documents of any kind for another person or entity. This is the province of lawyers alone.

As these descriptions show, lawyers almost always have a significant role to play in formal dispute resolution, no matter in which country they practice. But the specific tasks assigned to them tend to vary quite a bit. And outside the courtroom, tasks typically performed by lawyers in one country may be performed by skilled laypeople in another.

Each country has its own traditions and policies, so for those who wish to know more about the role of legal practitioners in a particular nation it is important to do additional research.

To provide readers with a jumping-off point, here are a few examples of countries that primarily practice common law or civil law.

Common Law Countries:
The United States
England
India
Canada

Civil Law Countries:
China
Japan
Germany
France
Spain