The notion of the written form of contracts and other legal transactions is analyzed in this paper. Historical development of formal legal transactions as well as the comparative law dimension of the ...form of contracts and other legal transactions are briefly addressed. The possibilities to acknowledge the legal effects of the written form in the case of electronic declarations of will are also analyzed. A particular emphasis is placed on different possibilities to interpret the relevant provisions of the Civil Obligations Act regarding the fulfillment of requirements for the written form if a contract is concluded electronically. The provisions of the German BGB are also discussed because of the fact that German law is to a larger extent adapted to the electronic declaration of will (declaration of will in electronic form and declaration of will in text form). A part of the paper relates to situations in which the parties to a contract agree that they shall conduct their business exclusively in written form. Although the provisions on the written form are of a mandatory nature, considering that they regulate conditions for the validity of contract, when the parties to a contract agree that a certain contract must be in writing, they actually exploit the freedom of contract principle. This fact should be borne in mind when parties agree that any modifications to or rescission of a contract must be in writing. If this is the case, the will of the parties should be taken into the account, because it is in accordance with the pacta sunt servanda principle, and there are no mandatory provisions that would nullify such an agreement. Naturally, the validity of such agreements can be challenged if they are contrary to the good faith principle or the prohibition of the abuse of right principle.
The notion of the written form of contracts and other legal transactions is analyzed in this paper. Historical development of formal legal transactions as well as the comparative law dimension of the ...form of contracts and other legal transactions are briefly addressed. The possibilities to acknowledge the legal effects of the written form in the case of electronic declarations of will are also analyzed. A particular emphasis is placed on different possibilities to interpret the relevant provisions of the Civil Obligations Act regarding the fulfillment of requirements for the written form if a contract is concluded electronically. The provisions of the German BGB are also discussed because of the fact that German law is to a larger extent adapted to the electronic declaration of will (declaration of will in electronic form and declaration of will in text form). A part of the paper relates to situations in which the parties to a contract agree that they shall conduct their business exclusively in written form. Although the provisions on the written form are of a mandatory nature, considering that they regulate conditions for the validity of contract, when the parties to a contract agree that a certain contract must be in writing, they actually exploit the freedom of contract principle. This fact should be borne in mind when parties agree that any modifications to or rescission of a contract must be in writing. If this is the case, the will of the parties should be taken into the account, because it is in accordance with the pacta sunt servanda principle, and there are no mandatory provisions that would nullify such an agreement. Naturally, the validity of such agreements can be challenged if they are contrary to the good faith principle or the prohibition of the abuse of right principle.
The regulatory function of Article 199a Tax Ordinance Act, hereinafter: T.O. is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts. ...Determination of a transaction hidden under apparently correct fiscal and legal state of affairs results in consequences that can be seen in private law, tax law and, ultimately, penal fiscal law. The purpose of the paper is to point out to inter-dependencies that relate to final decisions and to the whole process of decision taking in the above-mentioned aspects of application of law.
Das Phänomen der künstlichen Intelligenz (KI) gewinnt im Vertrags- und Deliktsrecht zunehmend an Bedeutung. Für die Behandlung der Thematik sind Grundkenntnisse der KI notwendig. Die Autoren ...beschreiben im notwendigen Maße die technischen Aspekte der KI. Sie zeigen auf, dass implementierte KI nichts anderes ist als Computersoftware. KI kann sich zwar unterschiedlich verhalten, dies ist aber immer deterministisch begründet. Es bestehen Herausforderungen bei der Vorhersehbarkeit und Erklärbarkeit der Folgen von KI (xAI). Vor diesem Hintergrund werden die Auswirkungen auf das Vertrags- und Deliktsrecht untersucht. Eine (Teil-)Rechtsfähigkeit von KI bietet dabei keinen Mehrwert. Die wahren Herausforderungen der KI liegen anderswo.
A contract is a means for self-organization and self-regulation of civil and legal relations between parties in the Civil Code of Ukraine. A distinguishing feature of a contractual obligation is the ...dependence of the beginning of a legal fact in its structure on the lawful will of a party (act) to a legal transaction or objective circumstance of reality (events). The objective of the paper is to study the mechanism of termination of obligations by determining the legal framework for its functioning. The specificity of legal facts of normative-compensating nature was determined by the use of normative and protective functions in the legislation. Civil property and its legal regulation of relations are aimed at achieving the legal result determined by their participants at the stage of the exercise of rights. The study reveals that the compensating effect of the legal termination mechanism is expressed at the stage of legal termination, which involves compensating the inability to correct a defect of a legal fact that hinders the achievement of a goal of legal regulation when exercising the right to the start of an anticipated legal effect according to a legal model of legal subjects accepted by the participants of the civil relations. The author dwells upon one of the forms of termination of contractual obligations, more specifically, on the beginning of cancellation and on the deferred status of a legal transaction.
The legal transaction cannot be interpreted under the protection of absolute and limitless freedom. Some nature law cogens have being observed, and several of them are originated from constitutional ...text, that must serve as limits to the autonomy principles of the will and pacta sunt servanda.O negócio jurídico não pode mais ser interpretado sob a égide da liberdade absoluta e ilimitada. Algumas normas de natureza cogente hão de ser observadas, várias delas oriundas do próprio texto constitucional, que deve servir como cercania aos princípios da autonomia da vontade e da pacta sunt servanda.
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