Conditions for application of criminal liability to the board of a company in the legal system of the Republic of Latvia

Teivāns-Treinovskis, Jānis; Jefimovs, Nikolajs; Velika, Ruta; Kriviņš, Anatolijs

doi:10.9770/jesi.2022.9.4(2)

Cited by 5 publications

(3 citation statements)

References 5 publications

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“…Transactions involving members of the management board of any institution require attention (Világi, Konečný, Ruschak, 2022). Acquisition of real estate from a board member is a particular case which has to be prudently weighted and regulated to secure the interests of stakeholders (Dobrovolskienė, Pozniak, 2021;Krulický, Machová, Dvorák, 2022;Teivāns-Treinovskis et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Securing Companies in Specific Cases of Real Estate Acquisition

Stokłosa¹

2023

Journal of Security and Sustainability Issues

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The article presents the fundamental principles of purchasing real estate by capital companies as part of business transactions (based on civil law contracts) and the purchase of real estate by a capital company from a member of its management board. The acquisition of immovable property by a capital company is indisputably one of the relevant events for every company, so in principle, it requires, to be valid, a resolution of the general meeting of shareholders of the company and, therefore, a resolution of the company’s ‘ownership’ body, which is competent to decide on the most important matters for the capital company, unless the articles of association or articles of association expressly provide otherwise. In each case of purchasing real estate by a company, it should be recommended first to conduct a survey of the condition of the property and prepare a due diligence report regarding the property, which will allow showing the real image of the property to the shareholders of the company but will also be an expression of due diligence duty by the management board of the company purchasing the property.

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Section: Introductionmentioning

confidence: 99%

Securing Companies in Specific Cases of Real Estate Acquisition

Stokłosa¹

2023

Journal of Security and Sustainability Issues

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“…There is a huge concern about military and other threats in contemporary world, which arise as consequence of emergency (Kopencova et al, 2022;Chehabeddine et al, 2022;Besenyő, Málnássy, 2022;Beshir, 2022;Ranaweera, 2022;Grega, Nečas, 2022;Sikimić, 2022;Grondys, Kot, 2023;Radchenko et al, 2023;Ivančík, Andrassy, 2023;Teivāns-Treinovskis et al, 2023).…”

Section: Introductionmentioning

confidence: 99%

Civil Protection Services in Ukraine in Emergency During the Legal Regime of Martial Law

Mykytyn¹,

Kośmider²,

Snopek³

2023

Journal of Security and Sustainability Issues

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Based on the results of the research the following conclusions were formulated: 1) martial law in Ukraine has a direct impact on the unified state civil protection service, causes the presence of features of its functioning, as well as checking the state of readiness of services and forces that perform civil protection tasks; 2) in Ukraine, the bodies, services, forces of civil defense function simultaneously in two legal regimes: martial law and a particular period with a degree of complete readiness. In addition, the so-called “reconstruction period” is foreseen, which determines the additional tasks of the unified state civil protection service, the full implementation of which is possible after the end of hostilities and is actually implemented in the territories controlled by Ukraine and where there are no combat clashes; 3) the peculiarities of the functioning and diagnostics of the services and forces that perform civil defense tasks during the steam regime of martial law include: an increased degree of threats and risks due to missile attacks, kamikaze drone attacks, attacks from various types of weapons, and subsequently rescuing people from under rubble, liquidation of other consequences of destruction; a limited deadline for completing tasks; the need to restore critical infrastructure facilities related to the provision of electricity and gas supply as a result of rocket attacks; carrying out the evacuation of the civilian population in the zone of active hostilities; the presence of emergency situations with a wide variety of consequences, including those of a potentially man-made nature, which have a cross-border impact on neighboring states both in the short and long term.

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“…Simultaneously, a limited quantity of controls and punishments may raise skepticism over the authority, efficacy, and legitimacy of the tax authority(Kirchler et al, 2007;Teivāns- Treinovskis et al, 2022;Fochmann et al, 2019).According to Pull Voluntary Compliance, paying tax is considered a duty of honor by taxpayers. From the analysis of the prior studies, it can be found that there is a direct and extremely important link between the morality of the taxpayer (expressed by fiscal consciousness and fiscal morale) and compliance with tax(Horodnic, 2018; Togler et al, 2008).…”

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confidence: 99%

Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance

Szentesi,

Trifan,

Pantea

et al. 2022

ISF

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This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance.

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Conditions for application of criminal liability to the board of a company in the legal system of the Republic of Latvia

Cited by 5 publications

References 5 publications

Securing Companies in Specific Cases of Real Estate Acquisition

Securing Companies in Specific Cases of Real Estate Acquisition

Civil Protection Services in Ukraine in Emergency During the Legal Regime of Martial Law

Development and Validation of a Managerial Model to Understand Taxpayers’ Attitudes and Perceptions Towards Tax Compliance

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