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Information from business emails is often very important for investigating breaches of rules or for court proceedings. However, strict legal requirements apply to the analysis and inspection of emails. The following overview sets out these requirements and describes the risks resulting from failure to comply with them, while focusing primarily on more recent court rulings. The article also shows how employers can effectively mitigate or avoid legal risks when monitoring emails. One of the main focuses of the overview is on recommended actions to take in practice and a checklist for preparing for and implementing access to business email accounts.

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It gives us great pleasure to introduce you to our second edition of the Compliance Elliance Journal (CEJ).

L’importance des enjeux attachés à l’attractivité fiscale du territoire peut conduire certains Etats membres à exercer des discriminations ou à adopter un comportement protectionniste. Toutefois, l’absence d’harmonisation en matière de fiscalité directe au niveau européen ne doit pas être subie par le contribuable mais utilisée dans un but d’optimisation fiscale. En effet, ce phénomène résulte de la concurrence des législations fiscales et c’est la raison pour laquelle le droit communautaire interdit aux Etats membres de contrecarrer leurs effets en l’absence de fraude ou d’évasion fiscale. Le droit communautaire ne remet pas en cause la compétence des Etats membres pour délimiter leurs pouvoirs de taxation, mais l’exercice de ce pouvoir se heurte à la nécessité de respecter les libertés communautaires consacrées par le traité de Rome. Ainsi, l’obligation de conformité des dispositifs nationaux au droit communautaire est une garantie capitale pour le contribuable. / .

by George Jor Chi-keung. / Bibliography: leaves 124-152 / Thesis (M.Ph.) -- Chinese University of Hong Kong, 1984

En la presente tesis se aborda el sistema de libertad condicional español con referencia a otros sistemas de liberación condicional foráneos. Este estudio se realiza desde distintas perspectivas: la histórica, la relativa a su justificación, la jurídica y la de aplicación práctica. En primer lugar, desde una perspectiva histórica, se trata el nacimiento de distintos sistemas de libertad condicional en el contexto occidental, en los planos cultural, legislativo y de práctica penitenciaria. En segundo lugar se realiza una justificación de la libertad condicional por una parte, acudiendo a las principales doctrinas de justificación de la pena. Por otra parte, se trata el fundamento de la libertad condicional de acuerdo a la Constitución española de 1978, con especial atención a los artículo 25.2 y 15 de dicho texto.A continuación, a luz del fundamento constitucional, se realiza un análisis jurídico de la institución. Finalmente, respecto a la práctica de la libertad condicional, se incluye un estudio empírico cuantitativo, en el que se analiza la incidencia de una serie de variables de tipo personal, penal y penitenciario en la concesión de esta medida. / This thesis studies the Spanish conditional liberty system, although references to other foreign conditional early release systems are made. This work has been done from various perpectives: from a history perpective, attending to the theoretical grounds to justity the early conditional release of prisoners, from al legal point of view, and attending to the practice of this measure.First, from an historical perspective, the birth of different early condicitional release systems in the occidental context has been assessed, taking into account the cultural, legal and practice framewok in which the implemnetation of these first systems took place. Secondly, the early conditional release of prisoners is justified. On the one hand this is done on the grounds given by the traditional tehories on the justification of punishment. On the other hand, the Spanish conditional liberty system is grounded according the Sapnish Constitution, taking specially into account sections 25.2 and 15 of this text.Forth, according to its constitutional justification, the legal traits of the Spanish conditional liberty system are analised.Finally, realting to the practice of this measure, this wok includes and empiral study where it is pointed out how specific personal, penal and penitenciary variables affect the granting of conditional release.

El objetivo fundamental de este trabajo ha sido elaborar un modelo de pena de trabajos en beneficio de la comunidad (TBC) a partir del cual analizar y valorar la introducción de esta sanción en nuestro sistema de penas, su regulación y funciones, así como el grado y los ámbitos en que efectivamente ha sido aplicada.Los materiales empleados para realizar este estudio han sido fundamentalmente bibliografía española y extranjera sobre la materia, especialmente anglosajona; esta elección se debe a las numerosas reflexiones teóricas existentes alrededor del modelo británico de servicios comunitarios, a la constante evaluación a la que ha sido sometido y a su influencia en la expansión del TBC en numerosos ordenamientos europeos occidentales.Además del estudio de la literatura disponible, se han tratado de tener en cuenta los resultados de los estudios empíricos existentes, y se ha buscado una aproximación a la realidad de la aplicación de la pena, más allá de sus aspectos normativos mediante entrevistas con jueces y con responsables y técnicos de la gestión de la ejecución de la pena en el ámbito catalán; en el ámbito inglés se ha realizado un seguimiento del trabajo de un grupo de penados durante diversas sesiones. El estudio del TBC se ha abordado en primer lugar desde un punto de vista histórico, intentando rastrear los orígenes del TBC con voluntad clarificar el contenido de la pena y de apuntar al sentido que pueda tener su introducción en los contemporáneos ordenamientos. Se ha desvinculado el TBC de otras formas históricas de utilización del trabajo penal, caracterizadas por su dureza y por un componente de explotación y de humillación del penado ajenos a la sanción objeto de estudio. Hemos analizado dos elementos esenciales de la pena: la privación de tiempo de ocio como parte fundamental de su contenido, y el papel desempeñado por la comunidad en el desarrollo y la ejecución de las sanciones de trabajos comunitarios. El estudio de estos dos elementos nos ha permitido contextualizar el TBC en un momento determinado del desarrollo de las sociedades occidentales, distinguiéndolo claramente de formas de trabajo forzado. Finalmente hemos vinculado el TBC al desarrollo de las penas alternativas a la prisión; parece que es esta vinculación la que otorga al TBC su sentido de reducir el recurso a la prisión como sanción penal. En segundo lugar hemos tratado de abordar los fundamentos de la sanción. Para ello hemos procedido a analizar si es capaz de satisfacer los fines tradicionalmente exigidos a las penas de acuerdo con las investigaciones empíricas disponibles, y el resultado de nuestro análisis ha sido globalmente positivo.De la prevención general, la prevención especial, la incapacitación y la retribución se derivan exigencias respecto de la regulación y la aplicación del TBC, que hemos tratado de sistematizar. El modelo de TBC resultante nos ha servido como punto de partida para analizar la vigente regulación de la sanción y realizar propuestas interpretativas y de modificación legislativa al respecto. En tercer lugar, se ha procedido a analizar la regulación del TBC contenida en el CP, fundamentalmente en su artículo 49, así como las funciones que la sanción tiene asignadas en el sistema de penas, procurándose integrar en este análisis normativo el estudio de la mecánica de ejecución de la sanción, regulada en el Real Decreto 515/2005.Finalmente se han procurado recoger y valorar los datos dispobibles acerca de la aplicación efectiva de esta pena en el ámbito estatal, bajo la competencia de la Dirección General de Instituciones Penitenciarias, y en particular en el ámbito catalán, bajo la competencia de la Subdirecció General de Medi Obert i Mesures Penals Alternatives. / The main aim of this research has been to build a model of community service as punishment in order to analyse and evaluate the introduction of such a sanction in the Spanish sanctioning system, its regulation and the functions granted to it, as well as the degree and areas in which it has been actually applied to.The data used in order to pursue this research has been fundamentally Spanish and foreign scientific literature, particularly anglosaxon sources; such choice is due to the many theoretical works elaborated arround British community service orders as well as the constant empirical evaluation it has been submitted to, as well as the influence of the British model in the expansion of the sanction in most european systems.As well as the study of the available literature, we have tried to take into account the result of the available empirical research, and we have tried to approach the reality of the practical implementation of the sanction, beyond its normative aspects, through interviews with judges and with the agents responsible for the implementation of community service in Catalonia; in England, we have followed the work of a group of offenders during several community service sessions. The study of community service orders has been takled in the first place from a historical point of view, looking for the origins of the sanction with the intent to clarify its content and the sense its introduction in contemporary santioning systems may have. Thus community service has been distinguished from historical uses of penal labour characterized by their harshness and by an element of exploitation and humiliation of offenders completely alien to contemporary community service orders. Still from a historical point of view two essential elements in this sanction have been analysed: privation of leisure as a fundamental part of its contents, and the role played by the community in the development and implementation of community service orders. The study of these two elements has allowed us to contextualize community service orders in a particular social and cultural context in Western societies, thus clearly distinguishing them from forced labour. We have finally linked community service orders to the development of alternatives to prison; this link, it seems, grants community service orders its sense as a means of reducing the use of prison as a criminal sanction. Next the theoretical foundations of the sanction have been analysed. In order to do so we have examined if it is capable of satisfying the ends traditionally demanded from sanctions according to available empirical evidence, and the result of our analysis has been generally positive.Various consequences for the regulation and implementation of community service orders derive from deterrence, rehabilitation, incapacitation and retribution, and we have tried to somehow organize them. The resulting model of community service orders has been used as a starting point for the analysis of current Spanish regulation of the sanction, putting forward interpretations and legal changes. In the third place, the analysis of the legal regulation of community service orders contained in the Spanish Criminal Code, particularly in its article 49, has been tackled, as well as the functions the sanction has been granted in the sanctioning system; such a normative analysis has been complemented with the study of the particulars of the implementation process of the penalty, contained in Real Decreto 515/2005.Finally, the available data on the actual implementation of community service orders in Spain (both under the Dirección General de Instituciones Penitenciarias and the Subdirecció General de Medi Obert i Mesures Penals Alternatives) has been collected and evaluated.

Electronic control is any electronic device that enables to control an individual at a given distance. Different monitoring technologies allowing for diverse forms of control are included within this concept. Its use is introduced in the US criminal justice system in the mid 1980s and has since developed very fast and been extended to the UK and other European countries. The main use of electronic control in the various countries has been to secure home arrest orders and in the correctional arena. Electronic monitoring represents only a small percentage of all community penalties imposed during the 1990s both in the UK and in the US; however, more recent data shows how for instance in the UK its use expands to up to 17% of community penalties. Regarding its use in the Spanish legal system, it must be pointed out that in spite of affecting various fundamental individual rights electronic monitoring may be adopted in a way which is respectful with our constitutional order. On the other hand, the limited normative development of the measure has to be underlined, in relation to art. 48 of the criminal code, permanent localization orders and the framework of art. 86.4 of the penitentiary regulation. On the basis of empirical research undertaken in various countries it may be sustained that electronic monitoring constitutes a measure that can fulfil the various aims traditionally attributed to criminal sanctions, and that it adds punitive content and an incapacitating effect upon those non correctional sentences with which it is imposed. In this direction, we may defend an expansion of the use of electronic monitoring in the Spanish criminal law system because it is capable of reducing the use of imprisonment if it is imposed in more serious cases and to individuals who pose a greater risk than those who could be sanctioned with an alternative penalty without electronic control.