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Gleim Cpa Review — Regulation (Reg) & Tax Compliance And Planning (Tcp) Sample Questions

The Contemporary Tax Journal

No abstract provided.

Kedudukan Surat Keterangan Riwayat Tanah (Skt) Sebagai Alas Hak Kepemilikan Dan Penguasaan Tanah Yang Dikeluarkan Pada Saat Status Sengketa (Studi Putusan Mahkamahagung Nomor 1606 K/Pdt/2022), Helena Albright T Sitompul

Indonesian Notary

Artikel ini membahas mengenai kedudukan Surat Keterangan Riwayat Tanah (SKT) yang dijadikan sebagai bukti kepemilikan dan bukti hak dalam melakukan penguasaan atas tanah yang menjadi objek sengketa dalam Putusan Mahkamah Agung Nomor 1606/K/Pdt/2022. Pokok permasalahan dalam artikel ini adalah perihal SKT yang menjadi alas hak dalam menguasai tanah, ternyata dikeluarkan pada saat telah terjadi sengketa diatasnya. Penulisan artikel ini dilakukan denganmetode penelitian hukum doktrinal dengan tipologi penelitian preskriptif analisis, jenis data berupa data sekunder, dengan alat pengumpulan studi dokumen, serta analisis dilakukan secara kualitatif. Hasil peneliDan menunjukkan, bahwa SKT bukanlah bukti kepemilikan atas tanah, dan apabila merujuk pada Pasal 97 …

Perjanjian Kawin Yang Dibuat Di Hadapan Notaris Namun Tidak Didaftarkan Ke Dukcapil Terkait Dengan Pihak Ketiga (Studi Putusan Pengadilan Tinggi Semarang Nomor 50/Pdt/2021/Pt Smg), Chantiqa Dwi Ayudhia C

Indonesian Notary

Perjanjian Kawin yang dibuat pada saat atau sebelum perkawinan oleh calon pasangan suami istri mulai berlaku sejak perkawinan dilangsungkan dan disahkan pegawai pencatat perkawinan sebagaimana diatur dalam Pasal 29 ayat 1 UU Perkawinan Tahun 1974. Pendaftaran tersebut dimaksudkan sebagai bentuk pemenuhan syarat publisitas agar pihak ketiga dapat tunduk ke dalam isi perjanjian kawin yang dibuat. Penelitian ini menganalisis terkait Akta Perjanjian Kawin yang dijadikan dasar seorang istri melakukan perbuatan jual beli sepihak tanpa sepengetahuan dan tanpa persetujuan suaminya terhadap aset SHM 2233/Rejosari yang diperoleh sepanjang perkawinan kepada pihak ketiga dalam kasus Putusan Pengadilan Tinggi Semarang nomor 50/PDT/2021/PT Smg namun faktanya …

Analisis Pelampauan Jangka Waktu Perjanjian Sewa Menyewa Yang Dibuat Berdasarkan Perjanjian Bangun Guna Serah Sebagai Bentuk Pemanfaatan Aset Daerah, Syafa Nissa Amanda

Indonesian Notary

Perjanjian sekunder atau perjanjian yang dibuat berdasarkan perjanjian induk atau utama harus sejalan dan tidak bertentangan satu sama lain. Suatu perjanjian dikatakan sah apabila memenuhi syarat sah perjanjian yang tertuang dalam Pasal 1320 Kitab Undang-Undang Hukum Perdata (“KUHPerdata”). Penelitian ini membahas mengenai bagaimana pengaturan dan penerapan perjanjian kerjasama Bangun Guna Serah dan juga membahas bagaimana kedudukan perjanjian sewa menyewa yang dibuat berdasarkan perjanjian Kerjasama Bangun Guna Serah. Penelitian ini menggunakan metode penilitian doktrinal, dengan tipe penelitian eksplanatoris. Berdasarkan hasil penelitian yang dilakukan, didapatkan simpulan bahwa ketentuan pelaksanaan Bangun Guna Serah atas aset milik pemerintah daerah telah diatur di beberapa ketentuan …

Penerapan Pp No. 35 Tahun 2023 Mengenai Kewajiban Yang Dilematis Bagi Notaris Melaporkan Perjanjian Pengikatan Jual Beli Kepada Badan Pendapatan Daerah, Saarah Faadhilah

Indonesian Notary

Peraturan Pemerintah No. 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah Pasal 60 ayat (1) huruf b PP No. 35 tahun 2023 tersebut, notaris wajib untuk melaporkan perjanjian pengikatan jual beli kepada Kepala Daerah, namun, pada pelaksanaannya dalam Pasal 16 ayat (1) huruf f Undang-Undang Jabatan Notaris notaris wajib untuk menjaga kerahasiaan isi akta. Hal tersebut, menimbulkan adanya disharmonisasi hukum. Penelitian ini bertujuan untuk mengetahui bentuk penerapan Peraturan Pemerintah No. 35 tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah terhadap kewajiban pelaporan Perjanjian Pengikatan Jual kepada Badan Pendapatan Daerah karena terdapat konsekuensi yang diterima notaris …

Tanggung Jawab Pejabat Pembuat Akta Tanah Yang Tidak Menindaklanjuti Pembuatan Akta Pemberian Hak Tanggungan (Studi Putusan Pengadilan Negeri Denpasar Nomor 1097/Pdt.G/2020/Pn.Dps), Shanea Gabrielle

Indonesian Notary

Penyaluran dana pinjaman yang dilakukan oleh Perusahaan Pembiayaan Sekunder Perumahan (PPSP) kepada debitor harus disertai dengan jaminan berupa tanah dan bangunan yang telah diikat dengan Hak Tanggungan sebagaimana ketentuan dalam Pasal 11 ayat (2) huruf c angka 1 Peraturan Otoritas Jasa Keuangan Nomor 12/POJK.05/2022 Tahun 2022 tentang Perusahaan Pembiayaan Sekunder Perumahan. Hal tersebut dimaksudkan sebagai tindakan mitigasi risiko bagi PPSP untuk mencegah timbulnya kemacetan pembayaran pinjaman oleh debitor yang semestinya dengan didasarkan oleh iktikad baik. Melalui Akta Pemberian Hak Tanggungan (APHT), PPSP sebagai penyalur pinjaman semestinya mendapatkan kepastian hukum akan adanya jaminan Hak Tanggungan untuk dapat dilakukannya pelelangan atas tanah …

Kepastian Hukum Sertifikat Hak Milik Atas Tanah Bekas Hak Milik Adat Yang Penguasaaannya Diklaim Oleh Subjek Hukum Lain (Studi Putusan Mahkamah Agung Nomor 1012 K/Pdt/2023), Ilma Zhafirah Albar

Indonesian Notary

Sertifikat Hak Milik yang diterbitkan oleh Kantor Pertanahan setempat sudah sepatutnya dianggap sebagai alat pembuktian berkekuatan hukum kuat sebagaimana yang ditentukan dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-pokok Agraria (“UUPA”), serta dalam Peraturan Pemerintah mengenai Pendaftaran Tanah. Permasalahan yang diangkat dalam penelitian ini mengenai ketentuan hukum dalam penyertifikatan tanah bekas hak milik adat yang diperoleh melalui pewarisan dan analisis terhadap pertimbangan hakim dalam putusan tersebut terkait status kepemilikan tanah bekas hak milik adat yang telah disertifikatkan dengan Sertifikat Hak Milik. Penelitian ini berupa penelitian doktrinal dengan tipologi penelitain preskriptif berdasarkan data primer dan sekunder yang dianalisis secara …

Ketidaktepatan Pertimbangan Hukum Majelis Hakim Dalam Membatalkan Surat Keterangan Waris Yang Dibuat Notaris (Studi Putusan Pengadilan Negeri Surabaya Nomor 204/Pdt.G/2023/Pn Sby), Muchammad Kawtsar

Indonesian Notary

Penelitian dilakukan dengan maksud menganalisis ketidaktepatan pertimbangan hukum majelis hakim dalam membatalkan SKW yang dibuat notaris. Penelitian ini merupakan penelitian hukum doktrinal yang memaparkan masalah secara eksplanatoris untuk mengumpulkan data sekunder berupa bahan-bahan hukum melalui studi dokumen. Bahan-bahan yang telah dikumpulkan selanjutnya dianalisis secara kualitatif. Hasil analisis menjelaskan bahwa sebelum penghapusan penggolongan penduduk, masyarakat membuat SKW kepada lembaga-lembaga penerbit seperti lurah/camat, notaris, dan BHP sesuai golongan mereka. Selepas dihapuskan, maka masyarakat bebas hendak membuat SKW di lembaga manapun. Adapun pembatalan SKW yang dibuat notaris oleh majelis hakim berdasarkan pertimbangan hukum dalam Putusan Pengadilan Negeri Surabaya Nomor 204/Pdt.G/2023/PN Sby adalah tidak …

Kedudukan Izin Alokasi Lahan Otorita Batam (Studi Putusan Nomor 12/G/2020/Ptun.Tpi), Hanna Sonia L. Sihotang

Indonesian Notary

Otorita Batam sebagai pihak yang memperoleh hak pengelolaan berdasarkan Keputusan Presiden tetap wajib untuk mendaftarkan hak pengelolaannya pada Kantor Pertanahan Kota Batam yang kemudian menghasilkan Sertipikat Hak Pengelolaan sebagai bukti sah kepemilikan atas tanahnya. Sertipikat ini yang kemudian memberikan wewenang kepada Otorita Batam untuk merencanakan peruntukan dan penggunaan tanah, menyerahkan bagian-bagian dari tanah tersebut kepada pihak ketiga serta menerima uang pemasukan/ganti rugi dan uang wajib tahunan. Permasalahan dalam analisa ini mengenai kedudukan izin alokasi lahan yang diberikan oleh Otorita Batam dan status Sertipikat Hak Guna Bangunan oleh Kantor Pertanahan Kota Batam melalui program Pendaftaran Tanah Sistematis Lengkap dalam Putusan Pengadilan …

Fbar Penalty Is Not Extinguished At Death: Hendler, No. 23 Civ. 3280 (Deh) (Sd Ny, 2024), Shuang Zhang

The Contemporary Tax Journal

No abstract provided.

An Analysis Of Charity Care Policy In Virginia And Recommendations For The Future, Victoria Richardson

Richmond Public Interest Law Review

Virginia’s uninsured rate has dropped significantly since Medicaid expansion, but statewide gaps in coverage remain, especially among communities of color and for those transitioning from Medicaid to Medicare at age sixty-five. Accordingly, greater utilization of charity care is necessary to prevent the most vulnerable Virginians from experiencing crippling medical debt—debt they may by unable to pay due to limited resources.

Unfortunately, charity care requirements for providers suffer from a lack of clarity and accountability at both the state and federal level. This article surveys the current laws and regulations that govern charity care in Virginia and highlights problems that prevent …

Looking Past Manufactured Crisis Narratives: Grounded Solutions For The Border And Beyond, Monika Y. Langarica

San Diego Law Review

This Article presents a solutions-oriented approach to engaging with the complex landscape of political, legal, and humanitarian issues at the United States-Mexico border. It proceeds in three parts. Part II illustrates the counterproductive effects of the border crisis narrative in localities across the interior of the country and in recent negotiations in Washington, D.C. Part III discusses effective border interventions grounded in local expertise, including examples which demonstrate that while federal preemption forbids states from interfering with immigration enforcement, states are within their rights to enact policies and stand up efforts to improve the reception and treatment of immigrants in …

New Dominion, Old Tricks: A Review Of Virginia's 2024 General Assembly Session, Ryan Pokorny, Tucker Weiser

Richmond Public Interest Law Review

The 2024 General Assembly session followed a transformative election cycle. Democrats regained full control of the General Assembly after two years of split legislative power, thwarting Governor Glenn Youngkin’s efforts to secure a Republican trifecta. Redistricting drove unprecedented turnover, with more than one-third of lawmakers joining their respective chambers as newcomers in 2024. The remade General Assembly was the youngest in recent memory and the most diverse in Virginia history. These changes brought uncertainty and promises of cooperation, but the session soon descended into familiar partisan polarization. Governor Youngkin vetoed a record number of bills, while Democrats voted down many …

The General Assembly's Consideration Of The Data Center Industry's Growth In Virginia, L. Preston Bryant Jr.

Richmond Public Interest Law Review

Virginia has a decades-long history with the data center industry’s growth and development, which has been critical to the nation’s—and world’s—increasingly digital economy. The industry also has brought extraordinary benefits to state and local economies, including hundreds of billions of dollars in capital investments and tax revenues as well as tens of thousands of jobs. Yet this historic success, according to many, comes at a high cost to local communities. Data center facilities can be imposing and take up a lot of land; they require a significant amount of additional energy generation and often more transmission infrastructure; and they use …

The State Of Record Clearance In The Commonwealth Of Virginia, Rob Poggenklass

Richmond Public Interest Law Review

One in three American adults has a criminal record, which can create significant barriers to finding suitable employment and housing. In Virginia, even arrest records are public and can last a lifetime unless someone navigates the complex process of expungement. For people with criminal convictions, the outlook has been even more bleak—Virginia is one of just a handful of states where no relief is available for conviction records.

But this is all about to change. On July 1, 2025, a record sealing law passed by the General Assembly in 2021 and signed by the previous governor, Ralph Northam, will take …

Reconsidering Griswold: Amid Post-Dobbs Threats To Reproductive Freedom, Youngkin Vetoes The Virginia Right To Contraception Act, Katie Baker, Christopher Fleming

Richmond Public Interest Law Review

In its 2022 decision in Dobbs v. Jackson Women’s Health Organization, the United States Supreme Court found that there is no constitutional right to an abortion, overturning nearly fifty years of precedent set by Roe v. Wade.

In his concurrence in Dobbs, Justice Clarence Thomas wrote that the Court “should reconsider” its past decision in Griswold v. Connecticut. The 1965 case found that married people have a constitutional right to contraception, which Eisenstadt v. Baird extended to unmarried individuals in 1972.

In response to Thomas’ words and to growing threats to reproductive freedom post-Dobbs, …

The General Assembly Must Act To Protect Victims Of Sexual Abuse Following The Supreme Court Of Virginia's Recent And Significant Circumscription Of Vicarious Liability, Mark D. Dix, Robert C.T. Reed

Richmond Public Interest Law Review

Few doctrines are as ingrained in the American civil justice system as that of vicarious liability: holding a principal liable for an agent’s tortious conduct. Public policy, further bolstered now by modern economic theory, provides the foundation for this doctrine. With respect to a principal’s liability for an agent’s intentional tort, the modern view has been to hold a principal just as liable for such an act as a negligent one. Virginia had largely been in step with this trend. However, beginning in 2018, the Supreme Court of Virginia reversed the Commonwealth’s course, particularly with respect to cases of sexual …

A Review Of Virginia's 2024 Economic Development Legislation And The Legacy Of The Commonwealth's Economic Policies, Margaret C. Rockwell

Richmond Public Interest Law Review

In 2024, CNBC designated Virginia as the nation’s “Top State for Business,” marking a record sixth win for the Commonwealth in receiving this annual designation. CNBC’s annual rankings measure states’ success in creating friendly, supportive environments for businesses and workers by analyzing ten key categories of competitiveness. Numerous sources substantiate the Commonwealth’s recent achievements across these categories, with notable accomplishments in education, wage growth, infrastructure, and commerce and trade. In light of Virginia’s most recent win, this article examines the initiatives that have successfully advanced economic development in Virginia over many years.

This article introduces key economic development initiatives through …

State Of Utah, Plaintiff And Appellee V. Jessica Buck, Defendant And Appellant : Reply Brief, Utah Court Of Appeals

Utah Court of Appeals Briefs (2020 –)

ON DIRECT APPEAL FROM A SENTENCE JUDGMENT COMMITMENT ENTERED BY THE HONORABLE JUDGE JEREMIAH HUMES OF THE SEVENTH JUDICIAL DISTRICT COURT IN AND FOR CARBON COUNTY, STATE OF UTAH

K. ANDREW FITZGERALD, Attorney for Appellant

Assessment Of Implementation And Enforcement Of Smoke-Free Laws And Policies Among Malaysian Smokers: A Mixed Method Approach, Gan Shiz Yee

Student Works (2020-2029)

Smokefree laws (SFL) and policies could deter smoking by strengthening anti-smoking norms, impacting cessation behaviour due to decreased social acceptability of smoking in public spaces. With socioeconomic status (SES) affecting smoking risk factors, disparities in health outcomes post-SFL implementation are likely. Furthermore, regional and international assessments show Malaysia’s poor performance due to ineffective smoking bans and enforcement. Local studies revealed inadequate SFL implementation and enforcement, leading to high secondhand smoke (SHS) exposure. Understanding these challenges and opportunities is crucial for improving policy implementation and enforcement to enhance public health outcomes. This study examined the association between SFL and quit intention …

Table Of Contents

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

Table of contents

Time For Summaries, Time For New Challenges, Grzegorz Materna

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

From the lead editor

The Impact Of Competition Law On The Digital Markets Act – On The Interrelationship Between Regulations And Future Prospects, Iga Małobęcka-Szwast

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

Competition law, or rather the experience of its application in digital markets by the European Commission, national competition authorities (NCAs) and courts (in particular the Court of Justice of the European Union), has had a key influence on shaping the content of the Digital Markets Act (DMA). The article shows the complex relationship between competition law and the DMA, and discusses examples of decisions of the Commission and national competition authorities that have had an impact on the shaping of the catalogue of obligations imposed on gatekeepers under the DMA. The role of national competition authorities in ensuring the effectiveness …

The Impact Of Poland’S Membership In The European Union On The Privilege Of Entrepreneurs Against Self-Incrimination In Proceedings Concerning Anticompetitive Practices Conducted By The Polish Competition Authority, Anna Mlostoń-Olszewska

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

In 2024, Poland celebrates the twentieth anniversary of its membership in the European Union. This milestone presents a good opportunity to examine the development of Polish competition law, including whether and how the procedures applied in Polish competition protection proceedings have been influenced by EU competition law. Although, according to the principle of procedural autonomy, Member States have the ability to shape their procedural rules independently, it appears that over the past twenty years, EU law has had an impact on national procedures, particularly through legal solutions adopted in Council Regulation (EC) No 1/2003, and later in Directive (EU) No …

European Origins Of The Polish Leniency Programme, Marcin Kulesza

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article presents a review of the Anglo-European origins of the Polish leniency programme, introduced into national antitrust legislation in 2004 in close connection with Poland’s accession to the EU. It presents the history and general shape of the US programme as well as the history of the EU programme, as well as the implementation of leniency into the 2000 Competition and Consumer Protection Act in force on 01/05/2024, the date of Poland’s accession to the EU.

European Soft Law Instruments For Sustainability Agreements – Presentation Of Procedural Issues, Critical Analysis And Recommendations For The President Of The Occp, Agata Zawłocka-Turno

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article focuses on the procedural aspects of soft law tools employed by competition authorities in Europe, in order to help businesses advance sustainable development. In response to global challenges, such as the climate crisis, some authorities have introduced guidelines and informal guidance to enable companies to undertake pro-environmental collaboration, without breaching competition laws. Examples include guidelines from the European Commission, as well as those from the UK, Dutch, and French competition authorities. The article examines how effective these tools are, their impact on legal certainty for businesses, and explores how a similar approach could be implemented by the Polish …

Legal Professional Privilege In Proceedings Before The Polish Competition Authority Over The 20 Years Of Poland’S Membership In The Eu, Anna Gulińska, Paweł Fortuna

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article presents how EU and Polish rules on the protection of the confidentiality of communications between a qualified lawyer and a client (legal professional privilege, LLP) have evolved over the 20 years of Poland’s membership in the European Union. In addition, the article attempts to critically assess current Polish legal provisions, as amended in 2023, particularly in light of EU case law. A generally positive assessment of introducing the self-standing rules on LPP into the Polish competition law system is supplemented by critical remarks aimed at developing an interpretation of these legal provisions, which fully takes into account EU …

(R)Ewolucja Stosowania Prawa Konkurencji Ue Do Sportu W Najnowszym Orzecznictwie Trybunału Sprawiedliwości Unii Europejskiej, Wojciech Lewandowski

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The Court of Justice of the European Union delivered three judgments on 21/12/2023 modifying the functioning of the European model of sport. In the judgments of: the European Super League ( C-333/21), the Royal Antwerp Football Club (C-680/21), and the International Skating Union (C-124/21 P), EU’s most important judicial institution undertook a comprehensive and orderly interpretation of Articles 101, 102 and 106 of the TFEU, applying these provisions to the activities of sports federations in relation to the organization of professional sports competitions in Europe. The purpose of this text is to analyze the most relevant elements concerning the modification …

Changes In The Fining Policy In Antitrust Cases In The Light Of The Guidelines Of The Polish Competition Authority Published Between 2008–2024 – Selected Issues, Sabina Famirska

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article covers selected issues concerning changes in the policy of imposing fines for restrictive practices over the last several years. In the following parts of the article, the author presents the legal framework constituting the basis for the publication of soft-law guidelines by the Polish Competition Authority (the President of UOKiK), explaining the method of imposing financial penalties, and discusses the content of relevant documents published between 2008 and 2024. Presented in more detail are the most recent changes in the mechanism of imposing fines, resulting from the implementation of the ECN+ Directive, which allowed the imposition of fines …

The Impact Of The Judgment In Case C-211/22 Super Bock On The Assessment Of Vertical Pricing Agreements, Krzysztof Kanton

internetowy Kwartalnik Antymonopolowy i Regulacyjny (internet Quarterly on Antitrust and Regulation)

The article discusses the impact of the judgment of the Court of Justice of the European Union (CJEU) in the Super Bock case (C-211/22) on the assessment of vertical pricing agreements under EU competition law. The judgment underscores the need to apply an economic approach when assessing whether an agreement, which provides for the setting of fixed or minimum resale prices, constitutes a restriction of competition ‘by object’. In this judgment, the CJEU rejects the previous formalistic approach – present in the practice of the EC and NCAs – which automatically qualified RPMs as anti-competitive, without analyzing its economic and …