Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- Seattle University School of Law (210)
- University of Michigan Law School (138)
- Universitas Indonesia (121)
- Touro University Jacob D. Fuchsberg Law Center (88)
- Texas A&M University School of Law (58)
-
- Northwestern Pritzker School of Law (40)
- University of Colorado Law School (37)
- Fordham Law School (32)
- Penn State Dickinson Law (30)
- Notre Dame Law School (29)
- Brooklyn Law School (27)
- Yeshiva University, Cardozo School of Law (23)
- University of Arkansas, Fayetteville (19)
- UIC School of Law (15)
- University of Richmond (14)
- Vanderbilt University Law School (13)
- Washington and Lee University School of Law (13)
- The Catholic University of America, Columbus School of Law (12)
- University of Cincinnati College of Law (12)
- American University Washington College of Law (11)
- Georgetown University Law Center (11)
- The University of Akron (11)
- Maurer School of Law: Indiana University (10)
- Cleveland State University (9)
- Villanova University Charles Widger School of Law (9)
- University of Oklahoma College of Law (8)
- St. John's University School of Law (7)
- St. Mary's University (7)
- University of Georgia School of Law (7)
- William & Mary Law School (7)
- Keyword
-
- Supreme Court (134)
- United States Supreme Court (124)
- Constitution (92)
- Jurisprudence (88)
- Constitutional law (64)
-
- Federal (50)
- State (47)
- New York (39)
- Defendant (33)
- Judicial review (32)
- 1990) (30)
- Court of Appeals (30)
- Originalism (30)
- Stare decisis (30)
- Due process (29)
- First Amendment (27)
- Judges (27)
- § 6 (27)
- Constitutional interpretation (26)
- Law (25)
- N.Y. Cont. Art. I (25)
- Statutory interpretation (25)
- Supreme Court of the United States (25)
- Federalism (24)
- Fourteenth Amendment (24)
- Police (23)
- Discrimination (22)
- Federal courts (22)
- Separation of powers (21)
- Fifth Amendment (20)
- Publication Year
- Publication
-
- Seattle University Law Review (208)
- "Dharmasisya” Jurnal Program Magister Hukum FHUI (121)
- Michigan Law Review (97)
- Touro Law Review (82)
- Faculty Scholarship (68)
-
- Publications (37)
- Northwestern University Law Review (36)
- Dickinson Law Review (2017-Present) (30)
- Articles (25)
- Arkansas Law Review (19)
- Fordham Law Review (16)
- Fordham Urban Law Journal (14)
- Notre Dame Law Review Reflection (13)
- UIC Law Review (13)
- Cardozo Law Review (12)
- Akron Law Review (11)
- Georgetown Law Faculty Publications and Other Works (11)
- Journal of Law and Policy (11)
- Scholarly Works (10)
- University of Michigan Journal of Law Reform (10)
- University of Richmond Law Review (10)
- Brooklyn Law Review (9)
- Catholic University Law Review (9)
- University of Cincinnati Law Review (9)
- Faculty Articles (8)
- Journal Articles (8)
- Scholarly Articles (8)
- Villanova Environmental Law Journal (1991 - ) (8)
- Vanderbilt Law School Faculty Publications (7)
- All Faculty Scholarship (6)
- Publication Type
Articles 301 - 330 of 1140
Full-Text Articles in Jurisprudence
Voluntary Dismissals, Jurisdiction & Waiving Appellate Review, Bryan Lammon
Voluntary Dismissals, Jurisdiction & Waiving Appellate Review, Bryan Lammon
University of Cincinnati Law Review
Litigants have long tried to manufacture a final, appealable decision by voluntarily dismissing their claims after an adverse interlocutory decision. Recently—and especially since the Supreme Court’s decision in Microsoft Corp. v. Baker—courts have thought that these dismissals created a jurisdictional problem. Either the voluntary dismissal did not produce a final decision, or the dismissal extinguished Article III jurisdiction. But the problem with these appeals is not jurisdictional. It’s waiver. A voluntary dismissal after an adverse interlocutory decision waives the right to appellate review. This Article shows the flaws in the jurisdictional rejection of this kind of manufactured finality and …
The Curious Case Of Justice Neil Gorsuch, Justin Burnworth
The Curious Case Of Justice Neil Gorsuch, Justin Burnworth
Pace Law Review
Justice Gorsuch has a propensity for unexpected decisions. His opinions in Bostock v. Clayton County, United States v. Vaello Madero, and McGirt v. Oklahoma confounded the legal community at large. Some argue that his Western upbringing played a role. Others argue that his time clerking for Justice Kennedy primed him for unpredictable decisions. These explanations do not get at the core of Justice Gorsuch’s legal reasoning. This article dives into the depths of these opinions to extract his “Enduring” theories of law. I argue that legal scholarship has incorrectly viewed these three decisions as isolated incidents when they are best …
Does The Discourse On 303 Creative Portend A Standing Realignment?, Richard M. Re
Does The Discourse On 303 Creative Portend A Standing Realignment?, Richard M. Re
Notre Dame Law Review Reflection
Perhaps the most surprising feature of the last Supreme Court Term was the extraordinary public discourse on 303 Creative LLC v. Elenis. According to many commentators, the Court decided what was really a “fake” or “made-up” case brought by someone who asserted standing merely because “she worries.” As a doctrinal matter, these criticisms are unfounded. But what makes this episode interesting is that the criticisms came from the legal Left, which has long been associated with expansive principles of standing. Doubts about standing in 303 Creative may therefore portend a broader standing realignment, in which liberal Justices become jurisdictionally hawkish. …
An Originalist Approach To Prospective Overruling, John O. Mcginnis, Michael Rappaport
An Originalist Approach To Prospective Overruling, John O. Mcginnis, Michael Rappaport
Notre Dame Law Review
Originalism has become a dominant jurisprudential theory on the Supreme Court. But a large number of precedents are inconsistent with the Constitution’s original meaning and overturning them risks creating enormous disruption to the legal order. This article defends a prospective overruling approach that would harmonize precedent with originalism’s rise and reduce the disruption from overrulings. Under prospective overruling, the Court declares that an existing statute violates the original meaning but will continue to be enforced because declaring it unconstitutional would produce enormous costs; however, future statutes of this type will be voided as unconstitutional. Under our approach, the Court would …
Social Costs Of Dobbs' Pro-Adoption Agenda, Malinda L. Seymore
Social Costs Of Dobbs' Pro-Adoption Agenda, Malinda L. Seymore
Faculty Scholarship
Abortion opponents have long claimed that women denied access to abortion can simply give their children up for adoption. Justice Alito repeated this argument in Dobbs v. Jackson Women’s Health. Of course, this claim assumes away the burdens of the pregnancy itself, which can result in economic strife, domestic violence, health risks, and potentially death in childbirth. But even on its own terms, the argument that adoption is an adequate substitute for abortion access makes normative assumptions about adoption as a social good in and of itself, ignoring the social costs of adoption for birth parents and adoptees. Idealizing adoption …
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Georgetown Law Faculty Publications and Other Works
In three recent cases, the constitutional concepts of history and tradition have played important roles in the reasoning of the Supreme Court. Dobbs v. Jackson Women’s Health Organization relied on history and tradition to overrule Roe v. Wade. New York State Rifle & Pistol Ass’n v. Bruen articulated a history and tradition test for the validity of laws regulating the right to bear arms recognized by the Second Amendment. Kennedy v. Bremerton School District looked to history and tradition in formulating the test for the consistency of state action with the Establishment Clause.
These cases raise important questions about …
Bureaucratic Overreach And The Role Of The Courts In Protecting Representative Democracy, Katie Cassady
Bureaucratic Overreach And The Role Of The Courts In Protecting Representative Democracy, Katie Cassady
Liberty University Journal of Statesmanship & Public Policy
The United States bureaucracy began as only four departments and has expanded to address nearly every issue of public life. While these bureaucratic agencies are ostensibly under congressional oversight and the supervision of the President as part of the executive branch, they consistently usurp their discretionary authority and bypass the Founding Fathers’ design of balancing legislative power in a bicameral Congress.
The Supreme Court holds an indispensable role in mitigating the overreach of executive agencies, yet the courts’ inability to hold bureaucrats accountable has diluted voters’ voices. Since the Supreme Court’s 1984 ruling in Chevron, U.S.A. v. Natural Resources Defense …
Table Of Contents, Seattle University Law Review
Table Of Contents, Seattle University Law Review
Seattle University Law Review
Table of Contents
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Northwestern University Law Review
In three recent cases, the constitutional concepts of history and tradition have played important roles in the reasoning of the Supreme Court. Dobbs v. Jackson Women’s Health Organization relied on history and tradition to overrule Roe v. Wade. New York State Rifle & Pistol Ass’n v. Bruen articulated a history and tradition test for the validity of laws regulating the right to bear arms recognized by the Second Amendment. Kennedy v. Bremerton School District looked to history and tradition in formulating the test for the consistency of state action with the Establishment Clause.
These cases raise important questions about …
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Originalism After Dobbs, Bruen, And Kennedy: The Role Of History And Tradition, Randy E. Barnett, Lawrence B. Solum
Faculty Scholarship
In three recent cases, the constitutional concepts of history and tradition have played important roles in the reasoning of the Supreme Court. Dobbs v. Jackson Women’s Health Organization relied on history and tradition to overrule Roe v. Wade. New York State Rifle & Pistol Ass’n v. Bruen articulated a history and tradition test for the validity of laws regulating the right to bear arms recognized by the Second Amendment. Kennedy v. Bremerton School District looked to history and tradition in formulating the test for the consistency of state action with the Establishment Clause.
These cases raise important questions about …
Ethics At The Speed Of Business, James A. Doppke Jr.
Ethics At The Speed Of Business, James A. Doppke Jr.
DePaul Business & Commercial Law Journal
This paper discusses several ways in which the Illinois Rules of Professional Conduct, and the Illinois Supreme Court Rules, construct barriers that prevent lawyers and businesses from accomplishing reasonable commercial goals. Often, those barriers arise from outdated concepts, or terminology that does not reflect current business realities. The paper argues for the amendment of specific Rules to enhance lawyers’ and businesses’ respective abilities to conduct their affairs more efficiently, without sacrificing public protection in the process.
Legal Clutter: How Concurring Opinions Create Unnecessary Confusion And Encourage Litigation, Meg Penrose
Legal Clutter: How Concurring Opinions Create Unnecessary Confusion And Encourage Litigation, Meg Penrose
Faculty Scholarship
Good judges are clear writers. And clear writers avoid legal clutter. Legal clutter occurs when judges publish multiple individually written opinions that are neither useful nor necessary. This essay argues that concurring opinions are the worst form of legal clutter. Unlike majority opinions, concurring opinions are legal asides, musings of sorts—often by a single judge—that add length and confusion to an opinion often without adding meaningful value. Concurring opinions do not change the outcome of a case. Unlike dissenting opinions, they do not claim disagreement with the ultimate decision. Instead, concurring opinions merely offer an idea or viewpoint that failed …
A Handmaid’S Tale: Amy Coney Barrett, Originalism, And The Specter Of Religion, Calvin R. Coker, Joel L. Reed
A Handmaid’S Tale: Amy Coney Barrett, Originalism, And The Specter Of Religion, Calvin R. Coker, Joel L. Reed
Faculty and Staff Scholarship
In this essay, we analyze the Supreme Court confirmation hearings of Amy Coney Barrett to identify and explain the interaction between religion and jurisprudential philosophy. By tracing rhetorical scholarship on religion, politics, and the Supreme Court, we highlight tension engendered by both the members of the Senate Judiciary Committee and Barrett herself in locating her Catholicism as a desirable attribute for a nominee while at the same time espousing the importance of judicial objectivity. We suggest Barrett and her supporters on the committee invoked the judicial philosophy of originalism to allay this tension while occluding conversations about Barrett’s prior ideological …
The New Dread, Part Ii: The Judicial Overthrow Of The Reasonableness Standard In Police Shooting, Kindaka J. Sanders
The New Dread, Part Ii: The Judicial Overthrow Of The Reasonableness Standard In Police Shooting, Kindaka J. Sanders
Cleveland State Law Review
This Article series argues that the Supreme Court’s jurisprudence on excessive force from Graham v. Connor to the present has undermined the objectivity of the reasonableness standard. In its place, the Court has erected a standard that reflects modern conservative political ideology, including race conservatism, law and order, increased police discretion, and the deconstruction of the Warren Court’s expansion of civil rights and civil liberties. Indeed, the Court, dominated by law-and-order conservatives, is one of the greatest triumphs of conservatism. Modern conservatism developed as a backlash against various social movements like the Civil Rights Movement and spontaneous urban rebellions during …
Change We Can Believe In: The Seventh Circuit's Exposure Of Inadequate Environmental Review In Protect Our Parks V. Buttigieg, P. Nicholas Greco
Change We Can Believe In: The Seventh Circuit's Exposure Of Inadequate Environmental Review In Protect Our Parks V. Buttigieg, P. Nicholas Greco
Villanova Environmental Law Journal (1991 - )
No abstract provided.
Proportionality V. Categorization: The Issue Of Judicial Balancing Of Rights, Akram Mohamed
Proportionality V. Categorization: The Issue Of Judicial Balancing Of Rights, Akram Mohamed
Theses and Dissertations
The fact that there is a constant conflict between individual rights and state or social interests has historically provoked the question of how to balance or harmonize such conflicting interests? On what basis shall the legislator or the judge decide in favor of this or that right in his legislation or judgement? Where shall we, for example, draw the line between the right to freedom of expression and the right to protect one’s honor and reputation? How could the legislator find the compromise between the state duty to protect fetus life and its obligation not to interfere with woman’s right …
The Counterintuitive Court: How The Supreme Court’S Punitive Damages Jurisprudence Endangers Marginalized Communities, Anne Rodgers
The Counterintuitive Court: How The Supreme Court’S Punitive Damages Jurisprudence Endangers Marginalized Communities, Anne Rodgers
Washington and Lee Journal of Civil Rights and Social Justice
Punitive damages are awarded in civil suits to deter intentionally reckless and grossly negligent behavior. The goal of punitive damages is to punish the tortfeasor and protect the public from future misconduct. However, the Supreme Court’s recent jurisprudence on punitive damages reflects a shift towards protecting businesses from what the Court perceives as an arbitrary taking under the Due Process Clause. This Note argues that these decisions are dangerous, especially for marginalized communities. This Note begins by defining punitive damages and common criticisms of punitive damages awards. This Note then discusses the role of the Supreme Court in reviewing punitive …
Enticing The Supreme Court To Hold That Physical Contact Is Not Required To Violate The Child Enticement Statute, Cassidy Eckrote
Enticing The Supreme Court To Hold That Physical Contact Is Not Required To Violate The Child Enticement Statute, Cassidy Eckrote
Dickinson Law Review (2017-Present)
The sexual exploitation of children is a growing problem in the United States. Fifty years ago, parents feared their child getting kidnapped or approached by a predator in the park. Parents today fear their child being preyed upon through the internet. As technology continues to advance, child predators satisfy their depraved desires without ever stepping foot near their victim. In response to the danger of the sexual exploitation of children, the federal government enacted the child enticement statute, codified at 18 U.S.C. § 2422(b). The statute criminalizes the enticement of a minor to engage in sexual activity. Because the federal …
The Article Iii "Party" And The Originalist Case Against Corporate Diversity Jurisdiction, Mark Moller, Lawrence B. Solum
The Article Iii "Party" And The Originalist Case Against Corporate Diversity Jurisdiction, Mark Moller, Lawrence B. Solum
Faculty Scholarship
Federal courts control an outsize share of big-ticket corporate litigation. And that control rests, to a significant degree, on the Supreme Court’s extension of Article III’s Diversity of Citizenship Clause to corporations. Yet, critics have questioned the constitutionality of corporate diversity jurisdiction from the beginning.
In this Article and a previous one, we develop the first sustained critique of corporate diversity jurisdiction.
Our previous article demonstrated that corporations are not “citizens” given the original meaning of that word. But we noted this finding alone doesn’t sink general corporate diversity jurisdiction. The ranks of corporate shareholders include many undoubted “citizens.” And …
Rucho In The States: Districting Cases And The Nature Of State Judicial Power, Chad M. Oldfather
Rucho In The States: Districting Cases And The Nature Of State Judicial Power, Chad M. Oldfather
Fordham Law Voting Rights and Democracy Forum
No abstract provided.
Jazz Improvisation And The Law: Constrained Choice, Sequence, And Strategic Movement Within Rules, William W. Buzbee
Jazz Improvisation And The Law: Constrained Choice, Sequence, And Strategic Movement Within Rules, William W. Buzbee
Georgetown Law Faculty Publications and Other Works
This Article argues that a richer understanding of the nature of law is possible through comparative, analogical examination of legal work and the art of jazz improvisation. This exploration illuminates a middle ground between rule of law aspirations emphasizing stability and determinate meanings and contrasting claims that the untenable alternative is pervasive discretionary or politicized law. In both the law and jazz improvisation settings, the work involves constraining rules, others’ unpredictable actions, and strategic choosing with attention to where a collective creation is going. One expects change and creativity in improvisation, but the many analogous characteristics of law illuminate why …
Consequences And The Supreme Court, Aaron Tang
Consequences And The Supreme Court, Aaron Tang
Northwestern University Law Review
May the Supreme Court consider consequences when it decides the hard cases that divide us? The conventional wisdom is that it may not. Scholars have argued, for example, that consequentialism is a paradigmatic “anti-modal” form of reasoning at the Court. And the Court itself has declared that “consequences cannot change our understanding of the law.”
This Article presents evidence of a possible shift in the standard account. Although many kinds of consequentialist arguments remain forbidden, such as naked judicial efforts to maximize social utility, a particular form of consequentialism is now surprisingly common when the Supreme Court confronts hard cases. …
The Misunderstood History Of Textualism, Tara Leigh Grove
The Misunderstood History Of Textualism, Tara Leigh Grove
Northwestern University Law Review
This Article challenges widespread assumptions about the history of textualism. Jurists and scholars have sought for decades to distinguish “modern textualism” from the so-called “plain meaning school” of the late nineteenth and early twentieth centuries—an approach that both textualists and non-textualists alike have long viewed as improperly “literal” and “wooden.” This Article shows that this conventional historical account is incorrect. Based on a study of statutory cases from 1789 to 1945 that use the term “plain meaning” or similar terms, this Article reveals that, under the actual plain meaning approach, the Supreme Court did not ignore context but looked to …
The Counterdemocratic Difficulty, Aziz Z. Huq
The Counterdemocratic Difficulty, Aziz Z. Huq
Northwestern University Law Review
Since the 2020 elections, debate about the Supreme Court’s relationship with the mechanisms of national democracy has intensified. One important thread of that debate focuses critically on the possibility of a judicial decision flipping a presidential election or thwarting the will of national majorities respecting progressive legislation, and pushes concerns about the Court’s effect on national democracy. A narrow focus on specific interventions, however, does not exhaust the subtle and consequential ways in which the Court influences whether and how the American democratic system thrives or fails. A narrow focus is partial because it construes democracy as merely the aggregation …
Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina
Kepastian Hukum Kantor Perwakilan Badan Usaha Jasa Konstruksi Asing Dalam Melakukan Kegiatan Usaha Di Indonesia, Emy Mutia Zahrina
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Representative offices are present in Indonesia in order to meet the needs of global economic growth in all countries. Multinational companies expand their business to other countries through relocation policies. The aim is none other than an effort to reduce production costs through a number of comparative advantages possessed by Indonesia as well as seizing such a large market for these products, and through this way multinational companies benefit. The presence of representative offices in Indonesia is regulated by Presidential Decree Number 90 of 2000 concerning Representative Offices of Foreign Companies. Through the Presidential Decree, the government limits the scope …
Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun
Cross-Border Transfer Pricing Sebagai Tindakan Tax Avoidance, Elleanor Rigby Bangun
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Transfer Pricing refers to pricing transaction within and between enterprises situated in different countries and belong to the same multinational group. Cross-border transaction inevitably affects international taxation, especially when multinational enterprises encounter two or more countries that apply different tax collection systems. Consequently, a Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) is made to resolve issues involving double taxation. However, since the Tax Treaty’s benefits vary by country, the investors or companies tend to abuse the agreement in order to gain the most profitable benefits or incentives. Abusing the benefits of Tax Treaty (P3B) could be categorized as an act against …
Resentralisasi Kewenagan Pengelolaan Pertambangan Mineral Dan Batura, Muhammad Salman Al Farisi
Resentralisasi Kewenagan Pengelolaan Pertambangan Mineral Dan Batura, Muhammad Salman Al Farisi
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Amendments to Law No. 4 of 2009 became Law No. 4 of 2009 withdrawing almost all local government authority into central authority. Leaving room for delegation of some of the authority of the Central Government to provincial regional governments for the issuance of IPR and SIPB, even district-city governments no longer have space for authority over coal mineral mining matters. the authority of provincial or district/city regional governments in mining affairs, is a concurrent matter which in its handling involves the central government and regional governments, withdraws most of the authority and does not involve regional governments, of course it …
Analisis Terhadap Penerapan Asas Formil Dan Materiil Pembentukan Rancangan Undang-Undang Tentang Penghapusan Kekerasan Seksual, Siti Sharhana Drajat
Analisis Terhadap Penerapan Asas Formil Dan Materiil Pembentukan Rancangan Undang-Undang Tentang Penghapusan Kekerasan Seksual, Siti Sharhana Drajat
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Sexual violence in Indonesia has caused a public’s worry. The bill on the elimination of sexual violence (RUU PKS) is considered very important to be passed. Purpose of this article is to analyze the suitability of the principles in the RUU PKS with Indonesian act of Formulation of Laws and Regulation Number 12 of 2011 (UU P3). The method used in writing this article uses the normative legal research. Results of this study are formal principles in the anti sexual violence bill is appropriate with the UU P3 except the principle of openness. Likewise with the material principles in the …
Analisis Kritis Mengenai Percepatan Waktu Penagihan Utang Dalam Sengketa-Sengketa Kepailitan, Siti Rahmah Sari Ramadhani
Analisis Kritis Mengenai Percepatan Waktu Penagihan Utang Dalam Sengketa-Sengketa Kepailitan, Siti Rahmah Sari Ramadhani
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Law Number 37 of 2004 (UUK-PKPU) is a refinement of the old bankruptcy regulation of Faillissementsverordening (Fv) and Law Number 4 of 1998 (UUK). Completion is done in order to meet the needs and solve problems that arise in connection with bankruptcy. However, despite the changes and improvements to the regulation, there are still problems that arise, especially in accelerating the timing of debt collection (acceleration). In the UKK and Fv acceleration is not regulated normatively. So the judge has the discretion to make the discovery of the law differently in each case. In UUK-PKPU acceleration found in the explanation …
Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati
Tinjauan Hukum Penerapan Hak Mendahulu Utang Pajak Dalam Perkara Kepailitan Pt Industries Badja Garuda Berdasarkan Undang-Undang Nomor 37 Tahun 2004 Tentang Kepailitan Dan Penundaan Kewajiban Pembayaran Utang, Siti Fatimah Citra Nurislamiati
"Dharmasisya” Jurnal Program Magister Hukum FHUI
This paper discusses the application of pre-emptive rights over tax debt collection in bankruptcy disputes regulated in Article 41 paragraph (3) of Law Number 37 of 2004 concerning the Bankruptcy and Deferral of Debt Payment Obligations displayed by the Directorate General of Taxes. Tax debts outside the bankruptcy process for compulsory taxes are being filed for bankruptcy by requesting the Commercial Court to return all tax liabilities that would harm the interests of the country. In the event that a taxpayer has been declared bankrupt, the Directorate General of Taxes still has the right to overtake and is privileged, requesting …