Search Results (908)

Peru’s tax dispute system—administrative claim, Tax Court appeal, and contentious-administrative review—has increasingly migrated toward electronic files, e-invoicing, interoperable databases, and data-driven oversight. This article examines whether artificial intelligence can reduce avoidable tax litigation without weakening taxpayers’ rights and identifies the institutional conditions required to reconcile administrative efficiency with due process, reason-giving, and effective contestation. Using a legal-doctrinal and policy-analytical design, the study analyzes Peru’s tax dispute architecture, digital evidence environment, and AI-related risks in compliance and administrative litigation. The findings show that only bounded decision-support applications are institutionally appropriate, including audit triage, anomaly detection, document classification, workflow prioritization, compliance assistance, and consistency checks, provided that they do not replace legally attributable human judgment. AI is compatible with digital tax justice only when six safeguards are institutionalized: legally meaningful explainability, evidentiary and computational traceability, meaningful human oversight with override authority, lifecycle auditability, effective contestation, and distributional equality. The analysis further demonstrates that facially neutral digital requirements and risk models may generate unequal effects when disparities in connectivity, digital literacy, record-keeping capacity, and access to professional assistance translate into differences in audit exposure, compliance costs, evidentiary burdens, and practical contestability. The article proposes a rights-compatible framework for AI-supported tax enforcement in Peru. Full article

The research explores the application of the General Data Protection Regulation (GDPR) within the context of Greek public administration to see whether its legislative transposition has had real impacts on enhancing good governance, accountability, and the protection of data subjects’ rights. Following a doctrinal and comparative approach to law, based on principles of public and administrative law, it analyses the rules governing data protection both at the EU level, as well as the corresponding national implementing legislation (Law 4624/2019), and the practices of supervision authorities, focusing especially on the procedural aspect of GDPR transposition, supported by an empirical examination of selected decisions of the Hellenic Data Protection Authority (HDPA) (2025–2026). Within such a framework, compliance with GDPR becomes one of the main aspects of the European administrative governance system, being associated not with mere legislative requirements, but also with other important elements, such as transparency, proportionality, institutional trust, and efficiency of public services. Greece provides a relevant context for examining the implementation of the GDPR through the high standards of HDPA within public administration. The findings indicate that GDPR compliance in public administration is primarily a matter of governance rather than merely legal alignment. The comparative analysis with recent European Data Protection Board (EDPB) opinions and coordinated supervisory activities further demonstrates that the governance challenges identified in Greece are broadly consistent with those observed across the European Union. The findings suggest that the Greek supervisory framework operates within the wider European system of GDPR governance and exhibits a level of institutional maturity and regulatory alignment comparable to contemporary European supervisory practice. Full article

Faculty governance in higher education depends on transparent participation, reliable quorum enforcement, accountable record keeping, and strict alignment with institutional regulations. Conventional departmental council processes provide formal authority and academic deliberation, but they often rely on manual documentation, fragmented records, and procedural enforcement that is difficult to verify after the fact. This work presents an integrated hybrid Decentralized Autonomous Organization (DAO) framework for faculty governance that combines regulatory alignment analysis, a working smart-contract prototype, and scenario-based simulation. The framework is designed for university departmental councils and is structured across three layers: off-chain community governance, on-chain protocol governance, and off-chain execution governance. It expands prior conceptual work by incorporating governance dimensions related to roles, incentives, membership, communication, decision-making, identity, auditability, conflict-of-interest handling, and institutional ratification. The evaluation simulates 1488 proposals across twelve scenarios covering four faculty sizes (15, 30, 50, and 100 members) and three adoption levels (low, moderate, and high). Scenario results indicate that adoption intensity is the dominant driver of governance performance: mean participation increases from about 33% under low usage to about 85% under high usage, quorum achievement rises from about 6% to about 96%, and execution rises from about 19% to about 70%. Relative to a modeled conventional workflow baseline, the DAO-supported process reduces decision-cycle time by about 76%, improves audit completeness by about 30%, and increases traceability from about 0.63 to 1.00. The results indicate that DAO-assisted faculty governance can strengthen transparency, procedural consistency, and auditability while preserving legally mandated university authority, but its practical value depends on sustained participation, privacy safeguards, cost control, and clearly defined hybrid control points. Full article

Article 5 GDPR sets out the core principles governing the lawful processing of personal data and occupies a central place in the EU data protection framework. However, empirical evidence on how Article 5 is reflected in supervisory practice across the European Economic Area remains limited. This article addresses that gap through an empirical analysis of 790 national data protection authority decisions involving infringements related to Article 5 GDPR, drawn from an initial GDPRhub retrieval pool of 1660 publicly available decisions issued between 25 May 2018 and 15 September 2025. Using structured content analysis, the article identifies recurring infringement patterns, examines the co-occurrence of Article 5 with other GDPR provisions, and analyses selected sectoral, contextual, and outcome-related dimensions of supervisory practice. The findings show that Article 5-related infringements most frequently concern lawfulness, fairness and transparency, data minimisation, integrity and confidentiality, and accountability, and that they often appear alongside infringements of Article 6, Articles 12 to 14, and Article 32 GDPR. The analysis further points to meaningful sectoral variation, while organisation-size findings remain exploratory. Although only a limited subset of the analysed decisions was explicitly AI-related, the recurring legal weaknesses identified in the published decision record remain highly relevant for automated and data-intensive processing environments. Full article

This paper examines the Supreme Court’s jurisprudence on the First Amendment protection of the Free Exercise of religion by focusing on the Court’s judicial role to provide civic education in America’s constitutional principles. It argues that the Court’s current Free Exercise jurisprudence has ignored the Court’s teaching role by favoring brightline tests that fail to apply constitutional principles to the circumstances of each case. In these cases, the Court has refused to model for citizens how to reflect on constitutional principles and carefully apply them to new circumstances. This hesitancy reflects a greater debate over whether the judiciary or the legislature is the best protection for religious liberty and the proper educator on constitutional rights. Despite the Court’s constitutional role as teacher on constitutional rights, there are inherent limits to its authority to educate on religion given the liberal nature of the American regime. The Court limits itself to legal questions affecting religion and leaves religious doctrine and its truth outside of its cognizance in order to restrain its educative function to the proper constitutional limits. The Court’s Free Exercise jurisprudence thus demonstrates the potential and limits for the Court to protect religious liberty and educate citizens on religious freedom. Full article

Animal abuse, encompassing active cruelty and neglect, is an underreported animal welfare and public safety concern. In Hungary, the parallel administrative and criminal law definitions of animal cruelty create additional uncertainty for citizens, professionals, and authorities, particularly regarding which institution should receive and evaluate a report. Existing reporting pathways are unstructured, and rarely produce documentation that is directly usable in subsequent administrative or criminal proceedings. This study presents the concept design of a structured online citizen-reporting interface developed for the Hungarian regulatory context. The interface functions as a structured intake tool: it guides non-expert reporters through standardised, category-based data entry; supports the submission of contextual evidence, including photographs, videos and location data; and prepares structured case files for transmission to the competent authority. The concept was shaped by a preliminary stakeholder needs assessment, in which people knowledgeable in animal welfare issues and members of the general public participated. The system does not perform legal or veterinary welfare assessment; instead, it standardises the information available to the responsible administrative, investigative or expert veterinary actor. Anticipated benefits include improved completeness of initial reports, clearer routing between administrative and criminal pathways, support for reporting, and a documentation format compatible with downstream expert evaluation. Full article

Access to primary care services is essential for promoting mental health, yet immigrants experiencing homelessness face significant barriers to care. This study explores factors that influence access to primary care services in the UK. A qualitative design was employed, involving in-depth semi-structured interviews with 30 immigrants experiencing homelessness and 30 stakeholders across healthcare, voluntary, and local authority sectors. Data were analysed using thematic analysis, guided by the Levesque framework of healthcare access and an intersectionality lens. Findings reveal that access is influenced by intersecting structural barriers, including fear of detention and deportation, cultural stigma surrounding mental health, digital exclusion, and financial hardship. These barriers delay help-seeking and shift care-seeking toward emergency services. Increasing reliance on digital systems in primary care further excludes individuals with limited access to devices, connectivity, or digital skills. These findings indicate that barriers to accessing primary care services may hinder the early identification and preventive management of mental health needs among homeless immigrants. Improving access requires structural reforms that address legal, financial, and digital barriers, alongside more culturally responsive and trust-based care. Without such changes, digital health innovations risk reinforcing existing inequalities and limiting the role of primary care in early mental health intervention and prevention. Full article

The criminal law assessment of consensual sexting between minors requires interpretation within a child-rights framework that accounts for children’s evolving capacities and the ultima ratio principle of criminal law. Although child self-generated sexual images and videos (CSGIV) may, in many jurisdictions, conceptually fall within the scope of offences relating to child pornography or child sexual abuse material (CSAM), consensual peer-to-peer sharing typically lacks the classical elements of sexual exploitation. This article provides a structured comparative overview of how the criminal law systems of the twenty-seven European Union (EU) Member States regulate consensual minor-to-minor sexting, identifying three regulatory models and assessing their compatibility with child-rights standards. The research is based on a structured comparative legal analysis drawing on the report and country reports of the second monitoring round of the Lanzarote Committee, complemented by a primary analysis of the relevant criminal law provisions of the Member States. The analytical framework relies on a coding manual developed by the authors along thematic dimensions. The findings identify three regulatory models: systems that provide explicit differentiation and safeguards; systems that formally criminalise the conduct but operate with implicit mitigation; and systems that entail a broad risk of criminalisation. The analysis reveals considerable normative fragmentation and demonstrates that the absence of explicit differentiation may expose forms of adolescent self-expression to criminal liability. The article concludes that, to comply with child-rights standards, explicit normative safeguards and a consistent application of the exceptional character of criminal law are required. Full article

The article examines how recent developments in EU copyright law affect Slovenian legislation. The Slovenian system of collective management of copyright and related rights is currently under scrutiny by the European Commission, which has initiated infringement proceedings for failure to correctly apply the InfoSoc Directive and the Collective Rights Management Directive. The forthcoming Streamz decision of the Court of Justice of the European Union, initiated by the Belgian Constitutional Court, may further influence Slovenian copyright rules, given that both Slovenia and Belgium have implemented the Digital Single Market Directive by similar means. A pressing issue in Slovenian copyright law—recently addressed by the Higher Court of Ljubljana—concerns the collection, management, and distribution of the private copying levy as a permissible limitation to exclusive authors’ rights under the InfoSoc Directive. A thorough analysis of these issues reveals a complex interplay between EU and national law regarding the collective management of exclusive authors’ rights and various remuneration rights. Adopting a legal-dogmatic approach and applying textual, purposive, systematic and comparative legal methods, the article provides an overview of Slovenia’s copyright protection system, identifies potential incompatibilities with EU law, and proposes legislative solutions. Full article

The rapid digitalisation of the agri-food sector has generated unprecedented volumes of farm and value chain data, but also highly fragmented data ecosystems and asymmetric power relations between farmers, technology providers, and public authorities. In response, the European Union has developed a comprehensive data governance architecture—including the Data Governance Act, the Data Act, the GDPR and the EU Code of Conduct on Agricultural Data Sharing—and is building a Common European Agricultural Data Space (CEADS). This article examines that governance framework and explores its implications for the agri-food sector in Spain. Through a qualitative legal policy review, we map the regulatory landscape, analyse five major European and Spanish initiatives (CEADS/AgriDataSpace, AgData, Agdatahub, RegenAg-X, and DADS), and use Spain as a national case study. A multi-level actor model (meta-governance, data originators, transformation intermediaries, and data users) structures the comparative analysis. On this basis, six design principles for responsible agri-food data spaces are identified: clarity of use cases, inclusive multi-stakeholder governance, data life cycle mapping, privacy and sovereignty by design, a fair economic model, and regulatory compliance as a trust factor. The article identifies open research questions on anonymisation of georeferenced data, data sovereignty, and equitable value distribution, and outlines an agenda for future empirical and legal research. Full article

Periods of major technological transformation have historically coincided with the emergence of political movements. The current Artificial Intelligence (AI) revolution, alongside the expansion of platform-based media, has reshaped how political dissent is produced, circulated, and normalized. This study examines contemporary anti-monarchist discourse associated with the UK-based Republic movement, focusing on how opposition to constitutional monarchy is articulated on YouTube within an environment shaped by profit-driven goals. Using NVivo 14, this qualitative study analyzes 62 publicly available YouTube videos published over a twelve-month period from January 2025 to January 2026, employing a hybrid inductive–deductive thematic analysis supported by Large Language Models. Findings identify three interrelated discursive themes: monarchy framed as legalized theft and extraction of public wealth; monarchical authority depicted as undemocratic and constitutionally manipulative; and the reproduction of colonial, elite, and mythic power through mediated narratives of tradition and national identity. Rather than evaluating the factual accuracy of anti-monarchist claims, the analysis treats this content as a mediated cultural practice through which broader socio-economic anxieties—such as inequality, democratic distrust, and fears of technological displacement—are symbolically organized. Digital platforms, such as the Republic Campaign YouTube channel, thus enable political discourse to gain visibility and resonance. Full article

This review develops a configurational account of the relationship between religion and transnationalism by addressing a specific analytical limitation in the existing literature: its tendency to oscillate between substantializing religious traditions as already constituted entities that move across borders and segmenting transnational religion into disconnected domains such as networks, migrant communities, diasporic identities, institutions, political mobilization, digital mediation, social support, or pilgrimage. While these approaches have generated substantial empirical insight, they leave undertheorized the relational formation through which religious authority, practice, identity, material circulation, symbolic boundary-making, institutional organization, and mediated presence are assembled and made socially effective across multiple scales. To clarify this problem, the review reconstructs scholarship on religion and transnationalism through five major thematic domains: transnational religious networks, religious identity in transnational contexts, religion as a catalyst of transnationalism, the embedding of religion in transnational social practices, and distinctive forms of transnational religion. This reconstruction shows that transnational religious phenomena are inadequately understood as the spatial extension of pre-given traditions, as residual expressions of ethnicity or migration, or as discrete networks, movements, institutions, or diasporic communities. They are better grasped as historically contingent and relationally ordered formations whose temporary coherence is produced through the interaction of actors, authorities, practices, discourses, infrastructures, legal-regulatory environments, memories, obligations, and material flows. Building on the concept of social configuration, the review therefore proposes transnational religious configurations as a more precise unit of analysis for studying how the religious and the transnational are mutually constituted rather than externally connected. It defines such configurations as historically specific formations in which religious categories, institutions, practices, authorities, material resources, symbolic boundaries, and cross-border conditions of possibility are articulated across local, national, transnational, and global scales. The review operationalizes this approach through three analytical levels—conditions of possibility, construction and characteristics, and social realities and consequences—and illustrates its explanatory purchase by examining a new phenomenon within the contemporary transnational revival of Shi‘i Islam. Full article

Marine spatial planning (MSP) has emerged as a key governance approach for managing competing uses of marine space. However, implementing MSP in federal governance systems presents unique challenges due to the distribution of authority across multiple levels of government and sectoral institutions. This study examines the governance feasibility of MSP in Peninsular Malaysia by analyzing the interaction between constitutional arrangements, as well as legal, policy, institutional, and stakeholder perspectives. The coastal districts of Kuala Terengganu and Kuala Nerus are examined as potential pilot areas for exploring MSP implementation within existing planning mechanisms. This study adopts a qualitative governance analysis based on document review and stakeholder perspectives. Relevant constitutional provisions, policy documents, and institutional mandates are analyzed using qualitative coding in ATLAS.ti and synthesized through a Thematic Analysis Matrix. The findings indicate that Malaysia possesses several governance elements necessary for initiating MSP, including the statutory spatial planning system under the Town and Country Planning Act 1976 (Act 172) and policy recognition of coastal–marine integration. However, governance responsibilities remain dispersed across administrative levels and sectoral agencies. This study proposes a governance pathway demonstrating how MSP may be incrementally integrated within existing spatial planning mechanisms, through Local Plan adaptation and strengthened institutional coordination. Full article

This article examines how Sephardic Jewish delegations from Livorno and Senigallia framed their petitions to the Bourbon court during the negotiations for their resettlement in the Kingdom of Naples (1739–1740). Drawing on forty-four chapters presented by the Livornese representatives and complementary Senigallian requests, this study explores the legal and rhetorical strategies employed to secure corporate rights: judicial autonomy, exemption from corporation jurisdictions, commercial privileges, and the right to self-govern through elected Massari and rabbinical courts. While rooted in the contractual language of privileges and capitulations, these petitions also evoke a sacred lexicon, implicitly referencing biblical and halakhic categories such as the ger (resident foreigner), exile, divine providence, and covenantal continuity. This dual register—juridical and religious—allowed Jewish elites to legitimize their claims within a framework recognizable to Bourbon authorities while reinforcing a resilient communal identity. Analyzing the intersection of legal discourse and sacred rhetoric, this paper situates the Sephardic negotiations within the broader dynamics of eighteenth-century Catholic statecraft and minority governance. It argues that these petitions reveal not only pragmatic strategies to secure economic and legal stability but also a conscious use of covenantal and scriptural motifs to articulate endurance and justify corporate autonomy in a contested socio-political environment. These petitions, overall, must be situated within a longer continuum of forced displacement. The negotiations of 1739–1740 emerge not merely as administrative exchanges but as the latest chapter in a centuries-long history of expulsion, conditional return, and regulated residence. In this sense, the Sephardic petitions articulate a legal response to the structural precarity produced by forced migration. Full article

In the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and banking secrecy in Kazakhstan. The authors analyse the relationship between banking, tax and official secrecy, as well as international and national mechanisms for protecting confidentiality in the context of growing demands for tax transparency. The article discusses international initiatives, including CRS, FATCA and the Convention on Mutual Administrative Assistance in Tax Matters (OECD), as well as their impact on the legal framework governing financial information in Kazakhstan. Focusing on international standards, the article highlights the lack of legal clarity in Kazakhstani legislation regarding the mechanism for ensuring banking secrecy when transferring information to tax authorities. Measures are proposed to harmonise regulatory acts aimed at ensuring a balance between the confidentiality of taxpayer information and the obligation of banking organisations to assist the tax authority in performing its tax administration tasks, as well as legal certainty in the handling of confidential information. Full article