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Legal Area Studies

   

In der Schriftenreihe Legal Area Studies erscheinen Studien und Sammelbände zur regionalen, transregionalen, transnationalen und globalen Rechtskultur. Sie entwickelt damit eine genuin rechtswissenschaftliche Perspektive der Area Studies: Normen konstituieren Räume und Kulturen, stabilisieren, aber verändern sie auch. Normentransfers prägen diesen Wandel. Verstanden sind diese Dynamiken indes bislang nur in Ansätzen. Zwar sind einzelne ihrer Facetten Gegenstand der rechtswissenschaftlichen Forschung, es fehlt jedoch häufig an über juristisch-dogmatische Fragen hinausgehenden Erklärungsambitionen. Legal Area Studies verstehen sich demgegenüber als eine Form der Rechtswissenschaft, die nicht an das geltende Recht eines bestimmten Staats gebunden und daher für einen auch transnationalen wissenschaftlichen Diskurs geeignet und zugleich offen für transdisziplinäre Vernetzung ist. Sollten Sie eine Publikation Ihres Werkes in dieser Reihe erwägen, wenden Sie sich bitte gerne an den Herausgeber.

    

Zlabbild Polen stand nach dem Großen Krieg vor der Herausforderung der innerstaatlichen Rechtsvereinheitlichung über die Grenzen der europäischen Rechtskreise hinaus und der Integration in das System internationaler Rechtsnormen. Die Zweite Polnische Republik bot deshalb den Anblick eines Laboratoriums en miniature für internationale gesetzgeberische Arbeit, in welchem die Idee, eines neuen, modernen polnischen Rechts mit der lex lata fremder Rechtsordnungen verglichen werden konnte. Die Arbeit der polnischen Kodifikationskommission erfolgte in einem europäischen Umfeld, das vom Streben nach Rechtsvereinheitlichung gekennzeichnet war, und ist deshalb als Pionierunternehmen für eine europäische Rechtsvereinheitlichung über die Grenzen der in Kontinentaleuropa bestehenden Rechtskreise hinaus anzusehen.
Band2cover In late Ottoman South-Eastern Europe, traditional Ottoman law, court systems and court personnel on the one hand, and ultra-modern French and German/Austrian law on the other, clashed. Thus, more than ever before, this region lay on the "tectonic boundary" of several legal continental shelves. This location makes South Eastern Europe a laboratory in which elements from different legal cultures coexist, mutually influence each other and merge with each other: A legal space characterised by plurality and hybridity, which due to these characteristics ultimately appears more modern than the - at least supposedly - homogeneous legal areas on the individual legal continental shelves.
Panpol Poland has been in a phase of change since 2015. The constitutional system of the Third Republic is being restructured. The Judiciary, media, schools and universities are the main focus of attention. This restructure is being celebrated by the government as a renewal of the Polish state, but is being branded by the opposition as the destruction of the Polish Republic in favour of an illiberal democracy. In this already very difficult situation, Poland was confronted with the major challenges posed by a pandemic. What effects will the crisis have on the restructuring of the constitutional system? At present, it seems that the pandemic is acting as a catalyst for those changes. This book aims to provide an informed commentary on those developments and what they mean for the Third Polish Republic.
The study of the Polish tax system and policy which enriches knowledge of developments in one of the largest and most rapidly changing states in Europe. It is the result of cooperation of academics and practitioners from major tax advisory firms as well as in-house tax experts. Political changes in Poland (electoral victory of the right-wing PiS party) coincided with changes on the global tax scene, which were associated with the BEPS project (Base Erosion and Profit Shifting), implemented by the OECD. The struggle to rebuild countries’ tax revenues began. The ambitious social policy in Poland, which involved substantial transfers of funds to the less well-off, required an increase in budget revenues. Thus, the Polish government quickly became an ardent supporter of BEPS. The radicalism of the tax policy changes raised many doubts among practitioners, who accused the authorities of excessive fiscalism. On the other hand, the legal rules previously in force did indeed poorly protect the fiscal interests of the state. The study of the Polish tax system and Polish tax policy based on the contributions collected in this volume enriches knowledge of developments in one of the largest and most rapidly changing states in Europe.

     

 


  1. Fakultät für Rechtswissenschaften
  2. Bürgerliches Recht

Legal Area Studies

 

Zboehlau