Article 21 of the Insolvency Act states that the estate of the solvent spouse transfers to the curator of the insolvent spouse's sequestrated estate. The solvent spouse then has the burden to request the release of property vested in the curator of the insolvent estate. In accordance with Article 21(2), the spouse is required to prove a lawful title on the property. Should the spouse be able to prove a lawful title on the property, the curator is obligated to release the property. Although the constitutionality of this temporarily "deprivation" of the solvent spouse of her rights has already been confirmed by the Constitutional Court; it imposes drastic limitations to his/ her rights. The Insolvency Act does not incorporate procedural measures by means of which the curator has to establish whether the solvent spouse has exempted his/ her from the proof burden. In the same breath, the Constitution and the Promotion of Administrative Justice Act warrant that "everyone has the right to administrative action that is lawful. reasonable and procedurally fair." If the curator's actions, in accordance with Article 21. conform to the administrative procedures as set out in the Promotion of Administrative Justice Act, the spouse shall be entitled to administrative actions which are procedurally fair as concluded within the Promotion of Administrative Justice Act. The conclusion is proof that the actions of the curator, in accordance with Article 21 of the Insolvency Act, is indeed administrative by nature and that the solvent spouse has the right to administrative actions which is procedurally fair as prescribed in the Promotion of Administrative Justice Act, as well as the right to reasons for not being granted the release of property. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2007.

Si la chaîne de contrats est une notion éprouvée en droit civil, les chaînes d'actes n'ont pas reçu les mêmes honneurs en droit administratif. Pourtant, l'observation du champ de l'action administrative unilatérale et contractuelle dévoile les nombreuses hypothèses d'actes juridiquement liés selon un procédé d'enchaînement. Si l'acte administratif s'appréhende comme une action isolée, il est une entité liée au confluent de relations hiérarchiques, fonctionnelles et procédurales. En matérialisant les relations entre les actes, les chaînes se présentent comme l'assise d'un nouveau raisonnement, non plus centré sur l'acte dans son individualité, mais orienté sur une vision globale de ce dernier. Sans remettre en cause les apports de la conception individualiste à la théorie de l'acte, elles offrent un regard nouveau et complémentaire à travers les liens juridiques que l'acte entretient avec d'autres. Expression d'une conception de l'acte en relation, la chaîne d'actes est une notion matériellement hétérogène mais conceptuellement cohérente. Son intérêt théorique a été confirmé par sa confrontation à la réalité du droit positif. A défaut d'être l'application d'un certain régime juridique, les chaînes d'actes font la preuve de leur utilité dans la compréhension des solutions relatives aux relations entre les actes. En cernant les enjeux pratiques soulevés par des actes juridiquement liés, et en centralisant la variété des solutions positives jusqu'alors traitées de manière éparse, la recherche permet de déterminer les finalités des chaînes hiérarchiques et des chaînes fonctionnelles en droit administratif. / Although contracts chain is a proven concept in civil law, chains of acts have not been tackled adequately the public law. However, by observing the unilateral and contractual public scope, we may consider that the acts are legally bound by a chaining process. While the public act is seen as a lone action, the hierarchical, functional and procedural relations are all related to it. By focusing on the links between acts, we contribute to a new way of thinking not just focused on the act itself but as a whole. Without questioning the contributions made by the individualistic conception to the act theory, chains offer a new and complementary vision through the prism of their legal links with other acts. Resulting from a relationship acts understanding, the chains of acts is a physically heterogeneous concept but conceptually coherent. In its confrontation with positive law reality, his theoretical interest has been confirmed. Failing to be an application of a legal regime, chains acts are useful for understanding the solutions about links between acts. Both by identifying practical issues raised by acts legally bound and by centralizing the variety of positive solutions thinly addressed, this research allows to determine the hierarchical and functional chains purposes in administrative law.

Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2007.

Article 21 of the Insolvency Act states that the estate of the solvent spouse transfers to the curator of the insolvent spouse's sequestrated estate. The solvent spouse then has the burden to request the release of property vested in the curator of the insolvent estate. In accordance with Article 21(2), the spouse is required to prove a lawful title on the property. Should the spouse be able to prove a lawful title on the property, the curator is obligated to release the property. Although the constitutionality of this temporarily "deprivation" of the solvent spouse of her rights has already been confirmed by the Constitutional Court; it imposes drastic limitations to his/ her rights. The Insolvency Act does not incorporate procedural measures by means of which the curator has to establish whether the solvent spouse has exempted his/ her from the proof burden. In the same breath, the Constitution and the Promotion of Administrative Justice Act warrant that "everyone has the right to administrative action that is lawful. reasonable and procedurally fair." If the curator's actions, in accordance with Article 21. conform to the administrative procedures as set out in the Promotion of Administrative Justice Act, the spouse shall be entitled to administrative actions which are procedurally fair as concluded within the Promotion of Administrative Justice Act. The conclusion is proof that the actions of the curator, in accordance with Article 21 of the Insolvency Act, is indeed administrative by nature and that the solvent spouse has the right to administrative actions which is procedurally fair as prescribed in the Promotion of Administrative Justice Act, as well as the right to reasons for not being granted the release of property. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2007.

A tão conhecida segmentação dos direitos em público e privado, marcante nos sistemas jurídicos romanísticos, têm sido alvo de questionamentos em razão de sua insuficiência para explicar fenômenos que não mais se reconduzem a uma ou outra rubrica. Tem-se, dessa forma, que os setores público e privado estão cada vez mais imbricados, o que demanda do jurista e dos legisladores a criação de novas categorias e instrumentos, ou mesmo um câmbio de interpretação no tocante a categorias antigas. O Urbanismo, a sua vez, é fértil em oferecer exemplos de imbricação entre público e privado, uma vez que o ambiente da urbe é prenhe de manifestação dos mais diversos interesses que, mais e mais, têm sido objeto de acolhimento pelo ordenamento jurídico. Nesse quadro, a dissertação propõe-se a demonstrar como o ambiente urbano constantemente desafia a divisão rígida entre público e privado, para, na sequência, se dedicar à análise: (i) dos mecanismos de participação na concertação público-privada, com foco, sobretudo, na definição das políticas públicas de cunho urbanístico; (ii) e dos instrumentos contratuais entendidos de forma ampla cada vez mais utilizados na formatação das operações urbanísticas / The well known division between public and private law, classical in romanistic legal systems, has suffered considerable challenges due to its insufficiency to explain issues that may not be included in one or another side. As a consequence, private and public are more and more integrated which demands from jurists and legislators the creation of new categories and instruments or even the change of interpretation of old conceptions. Urbanism, on its turn, is a fertile soil in offering examples of the integration between private and public, since the environment of the city is rich in manifestations of the most diverse interests, which, more and more, are being accepted and considered by the legal orders. In this scenario, this essay aims at demonstrating how the urban environment frequently challenges the rigid division between public and private and thus will be dedicated to analyze (i) the mechanisms of joint participation of public and private players in the definition of public policies of urban issues; and (ii) the contractual instruments understood broadly widely used to the implementation of urban projects.

A tão conhecida segmentação dos direitos em público e privado, marcante nos sistemas jurídicos romanísticos, têm sido alvo de questionamentos em razão de sua insuficiência para explicar fenômenos que não mais se reconduzem a uma ou outra rubrica. Tem-se, dessa forma, que os setores público e privado estão cada vez mais imbricados, o que demanda do jurista e dos legisladores a criação de novas categorias e instrumentos, ou mesmo um câmbio de interpretação no tocante a categorias antigas. O Urbanismo, a sua vez, é fértil em oferecer exemplos de imbricação entre público e privado, uma vez que o ambiente da urbe é prenhe de manifestação dos mais diversos interesses que, mais e mais, têm sido objeto de acolhimento pelo ordenamento jurídico. Nesse quadro, a dissertação propõe-se a demonstrar como o ambiente urbano constantemente desafia a divisão rígida entre público e privado, para, na sequência, se dedicar à análise: (i) dos mecanismos de participação na concertação público-privada, com foco, sobretudo, na definição das políticas públicas de cunho urbanístico; (ii) e dos instrumentos contratuais entendidos de forma ampla cada vez mais utilizados na formatação das operações urbanísticas / The well known division between public and private law, classical in romanistic legal systems, has suffered considerable challenges due to its insufficiency to explain issues that may not be included in one or another side. As a consequence, private and public are more and more integrated which demands from jurists and legislators the creation of new categories and instruments or even the change of interpretation of old conceptions. Urbanism, on its turn, is a fertile soil in offering examples of the integration between private and public, since the environment of the city is rich in manifestations of the most diverse interests, which, more and more, are being accepted and considered by the legal orders. In this scenario, this essay aims at demonstrating how the urban environment frequently challenges the rigid division between public and private and thus will be dedicated to analyze (i) the mechanisms of joint participation of public and private players in the definition of public policies of urban issues; and (ii) the contractual instruments understood broadly widely used to the implementation of urban projects.

Esta dissertação nasceu de minha inquietação pessoal frente ao apreendido nos bancos de sala de aula da universidade e a vivência na realidade empresarial brasileira. É, também, resultado de experiência na consecução de um projeto de governança corporativa efetivado em uma sociedade familiar da qual faço parte, na qual a preocupação com a ética mostrou-se como uma questão secundária. O presente estudo se propôs a investigar a vivência prática dos jovens empresários. Para tanto, busquei os recursos propiciados pelo método fenomenológico, pois, segundo Moreira (2002b), em qualquer momento em que se queira dar destaque à experiência de vida das pessoas, o método de pesquisa fenomenológico pode ser adequado. O jovem empresário é aqui compreendido como “ser-no-mundo”, quer dizer, “o mundo não é uma coleção de objetos que possamos contemplar do lado de fora. Estamos necessariamente no mundo e por ele somos constituídos” (GUERREIRO RAMOS, 1996, p.107). Assim, compreendo que o jovem empresário está implicado com o contexto em que atua, e que existem responsabilidades e conseqüências a serem assumidas por ele na sua ação. Esta pesquisa tem como objetivo geral: elucidar a concepção de ética subjacente à prática empresarial dos jovens empresários porto-alegrenses, membros da Associação dos Jovens Empresários de Porto Alegre – AJEPOA –, vinculando-a a exigências da racionalidade substantiva. Os resultados identificados apontam para o predomínio da racionalidade instrumental na concepção de ação empresarial deste grupo, tendo a ética da convicção como base ou suporte desta ação. A investigação possibilitou ter um melhor entendimento do predomínio da racionalidade instrumental vigente na ação administrativa do jovem empresário porto-alegrense, seus limites e possibilidades para um agir ético em sociedade. / This dissertation was conceived based on my personal fidget face to what was apprehended in the university’s classroom and in my personal business experience. It is, also, resulted of experience in the achievement of an accomplished project of corporative governance in a family society, in which the concern with the ethics revealed it as a secondary question. The present study is considered to investigate the practical experience of the young entrepreneurs. In such a way, I searched the resources propitiated for the phenomenological method, therefore, according to Moreira (2002b), at any point where if it wants to reach what is to the experience of life of the people, the phenomenological method of research can be used. The young entrepreneur here is understood as a “ser-no-mundo”, that is, “the world is not an object collection that can contemplate of the side of is. We are necessarily in the world and by it we are constituted” (GUERREIRO RAMOS, 1996, p.107). Thus, I understand that the young businessmen are implied with the context where they act, and that are responsibilities and consequences to be assumed by them in their own actions. This research has as a general objective: to elucidate the conception of ethics underlying the practice of the porto-alegrenses young businessmen, members of the Association of the Young Entrepreneurs of Porto Alegre - AJEPOA -, tying it to the requirements of the substantive rationality. The identified results point with respect to the predominance of the instrumental rationality in the conception of enterprise action of this group, having the ethics of the certainty as base or support of this action. The inquiry made possible to have a better understanding of the predominance of the instrumental rationality in the administrative practice of the young porto-alegrenses entrepreneurs, its limits and possibilities to an ethical practice in society.

Esta dissertação nasceu de minha inquietação pessoal frente ao apreendido nos bancos de sala de aula da universidade e a vivência na realidade empresarial brasileira. É, também, resultado de experiência na consecução de um projeto de governança corporativa efetivado em uma sociedade familiar da qual faço parte, na qual a preocupação com a ética mostrou-se como uma questão secundária. O presente estudo se propôs a investigar a vivência prática dos jovens empresários. Para tanto, busquei os recursos propiciados pelo método fenomenológico, pois, segundo Moreira (2002b), em qualquer momento em que se queira dar destaque à experiência de vida das pessoas, o método de pesquisa fenomenológico pode ser adequado. O jovem empresário é aqui compreendido como “ser-no-mundo”, quer dizer, “o mundo não é uma coleção de objetos que possamos contemplar do lado de fora. Estamos necessariamente no mundo e por ele somos constituídos” (GUERREIRO RAMOS, 1996, p.107). Assim, compreendo que o jovem empresário está implicado com o contexto em que atua, e que existem responsabilidades e conseqüências a serem assumidas por ele na sua ação. Esta pesquisa tem como objetivo geral: elucidar a concepção de ética subjacente à prática empresarial dos jovens empresários porto-alegrenses, membros da Associação dos Jovens Empresários de Porto Alegre – AJEPOA –, vinculando-a a exigências da racionalidade substantiva. Os resultados identificados apontam para o predomínio da racionalidade instrumental na concepção de ação empresarial deste grupo, tendo a ética da convicção como base ou suporte desta ação. A investigação possibilitou ter um melhor entendimento do predomínio da racionalidade instrumental vigente na ação administrativa do jovem empresário porto-alegrense, seus limites e possibilidades para um agir ético em sociedade. / This dissertation was conceived based on my personal fidget face to what was apprehended in the university’s classroom and in my personal business experience. It is, also, resulted of experience in the achievement of an accomplished project of corporative governance in a family society, in which the concern with the ethics revealed it as a secondary question. The present study is considered to investigate the practical experience of the young entrepreneurs. In such a way, I searched the resources propitiated for the phenomenological method, therefore, according to Moreira (2002b), at any point where if it wants to reach what is to the experience of life of the people, the phenomenological method of research can be used. The young entrepreneur here is understood as a “ser-no-mundo”, that is, “the world is not an object collection that can contemplate of the side of is. We are necessarily in the world and by it we are constituted” (GUERREIRO RAMOS, 1996, p.107). Thus, I understand that the young businessmen are implied with the context where they act, and that are responsibilities and consequences to be assumed by them in their own actions. This research has as a general objective: to elucidate the conception of ethics underlying the practice of the porto-alegrenses young businessmen, members of the Association of the Young Entrepreneurs of Porto Alegre - AJEPOA -, tying it to the requirements of the substantive rationality. The identified results point with respect to the predominance of the instrumental rationality in the conception of enterprise action of this group, having the ethics of the certainty as base or support of this action. The inquiry made possible to have a better understanding of the predominance of the instrumental rationality in the administrative practice of the young porto-alegrenses entrepreneurs, its limits and possibilities to an ethical practice in society.

Esta dissertação nasceu de minha inquietação pessoal frente ao apreendido nos bancos de sala de aula da universidade e a vivência na realidade empresarial brasileira. É, também, resultado de experiência na consecução de um projeto de governança corporativa efetivado em uma sociedade familiar da qual faço parte, na qual a preocupação com a ética mostrou-se como uma questão secundária. O presente estudo se propôs a investigar a vivência prática dos jovens empresários. Para tanto, busquei os recursos propiciados pelo método fenomenológico, pois, segundo Moreira (2002b), em qualquer momento em que se queira dar destaque à experiência de vida das pessoas, o método de pesquisa fenomenológico pode ser adequado. O jovem empresário é aqui compreendido como “ser-no-mundo”, quer dizer, “o mundo não é uma coleção de objetos que possamos contemplar do lado de fora. Estamos necessariamente no mundo e por ele somos constituídos” (GUERREIRO RAMOS, 1996, p.107). Assim, compreendo que o jovem empresário está implicado com o contexto em que atua, e que existem responsabilidades e conseqüências a serem assumidas por ele na sua ação. Esta pesquisa tem como objetivo geral: elucidar a concepção de ética subjacente à prática empresarial dos jovens empresários porto-alegrenses, membros da Associação dos Jovens Empresários de Porto Alegre – AJEPOA –, vinculando-a a exigências da racionalidade substantiva. Os resultados identificados apontam para o predomínio da racionalidade instrumental na concepção de ação empresarial deste grupo, tendo a ética da convicção como base ou suporte desta ação. A investigação possibilitou ter um melhor entendimento do predomínio da racionalidade instrumental vigente na ação administrativa do jovem empresário porto-alegrense, seus limites e possibilidades para um agir ético em sociedade. / This dissertation was conceived based on my personal fidget face to what was apprehended in the university’s classroom and in my personal business experience. It is, also, resulted of experience in the achievement of an accomplished project of corporative governance in a family society, in which the concern with the ethics revealed it as a secondary question. The present study is considered to investigate the practical experience of the young entrepreneurs. In such a way, I searched the resources propitiated for the phenomenological method, therefore, according to Moreira (2002b), at any point where if it wants to reach what is to the experience of life of the people, the phenomenological method of research can be used. The young entrepreneur here is understood as a “ser-no-mundo”, that is, “the world is not an object collection that can contemplate of the side of is. We are necessarily in the world and by it we are constituted” (GUERREIRO RAMOS, 1996, p.107). Thus, I understand that the young businessmen are implied with the context where they act, and that are responsibilities and consequences to be assumed by them in their own actions. This research has as a general objective: to elucidate the conception of ethics underlying the practice of the porto-alegrenses young businessmen, members of the Association of the Young Entrepreneurs of Porto Alegre - AJEPOA -, tying it to the requirements of the substantive rationality. The identified results point with respect to the predominance of the instrumental rationality in the conception of enterprise action of this group, having the ethics of the certainty as base or support of this action. The inquiry made possible to have a better understanding of the predominance of the instrumental rationality in the administrative practice of the young porto-alegrenses entrepreneurs, its limits and possibilities to an ethical practice in society.

For an effective, fair, just and equitable tax system to be established, certain fundamental principles have to be enforced to ultimately achieve a balance between government interests and taxpayers’ interests. The government is conferred with the power to tax which is derived from the Constitution. At first glance the government’s power to tax seems wide, but upon an analysis of the Constitution, one can note that the government’s power to tax is limited by certain structural, procedural and substantive limitations. By way of the Bill of Rights, the Constitution confers taxpayers with numerous rights which serve as the substantive limitations to the government’s power to tax. One of these fundamental taxpayers’ rights is the right of just administrative action, which is the sole focus of this dissertation. A right without a remedy to enforce same is of no consequence, and therefore the available remedy analysed is the remedy of judicial review which is regulated by the Constitution read together with PAJA and the Constitutional common law principles. The executive authority to tax vests in SARS, being an organ of state, which is headed by CSARS. Empowering legislation confers SARS, CSARS and other delegated SARS officials with the power to take decisions/exercise discretions. There are three types of empowering provisions which are differentiated, based on whether the remedy of objection and appeal is available to the taxpayer. Despite the availability of the remedy of objection and appeal, most decisions taken/discretions exercised by SARS and its delegated officials may amount to administrative action. The question which arises is whether taxpayers are equipped with a right and remedy to protect their interests from unlawful, unreasonable, and procedurally unfair exercise of such administrative action. S33 of the Constitution confers taxpayers with the fundamental right of just administrative action, and to enforce this right, taxpayers would have to implement the remedy of judicial review. The mere availability of a right and remedy does not provide taxpayers with protection; thus in order for the right and remedy to provide taxpayers with protection against the administrative action taken by SARS and its delegated officials, taxpayers would have to prove that the right and remedy is applicable and enforceable in the circumstances. The aim of this dissertation is to determine whether the right of just administrative action and the remedy of judicial review is applicable and enforceable in the tax arena. For the right and remedy to be applicable and enforceable, certain substantive and procedural requirements must be satisfied, and therefore those requirements are analysed in the tax arena in this dissertation. The substantive requirements which need be complied with are: (a) the administrator must be subject to the provisions of PAJA; (b) the conduct of the administrator must constitute “administrative action” as defined in PAJA; (c) the “administrative action” must materially and adversely affect taxpayer’s rights or legitimate expectations and have a “direct, external legal effect”; and (d), the “administrative action” must be found not be “lawful, reasonable and procedurally fair”, and if so, a ground as contemplated in s6 of PAJA must be applicable. The procedural requirements which needs be complied with are: (a) locus standi to institute judicial review proceedings; (b) time limitations in which judicial review proceedings must commence; (c) the exhaustion of all available internal remedies prior to the commencement of judicial review proceedings (unless there are exceptional circumstances); (d) that Rules regulating proceedings in terms of PAJA be established and determination of such Rules which will regulate judicial review proceedings until new Rules are promulgated. If, in the circumstances, the taxpayer can prove that he or she complies with all substantive and procedural requirements, then the right of just administrative action and remedy of judicial review is applicable and enforceable. It then needs to be established which forum would have the necessary jurisdiction to adjudicate upon the remedy of judicial review in the tax arena. There are two relevant Courts, namely the Tax Court and the High Court. The Tax Court has been established to adjudicate upon tax-related matters, whereas the High Court has inherent jurisdiction. It has been determined that in terms of the Constitution read together with PAJA, only a High Court or court with similar status may adjudicate upon judicial review. The Tax Court is a creature of statute and it has been held that the Tax Court does not have a similar status as the High Court. Case law has, however, previously held that the Tax Court has jurisdiction to review administrative action by SARS and its delegated officials. The leading case in this regard was, however, adjudicated upon in 1985, prior to the Constitution and PAJA having been promulgated. It therefore seems that the case law should be re-evaluated in light of the current Constitutional dispensation in which the Constitution is the supreme law. Finally, this dissertation provides a concise analysis of the powers which the forum having jurisdiction to adjudicate upon judicial review has to make orders. It is prudent to emphasise that this dissertation focuses on the position prior to 1 October 2012. On 1 October 2012 the Tax Administration Act 28 of 2011 (the TAA) came into force and effect. The TAA is relevant to some of the issues discussed in this dissertation. Where the TAA influences the issues, mention is made of the provisions of the TAA, but these are not discussed. Therefore a recommendation for further research is that this dissertation be re-evaluated in light of the provisions of the TAA. The most relevant provisions which the TAA caters for, which may influence the topic of this dissertation, is the establishment of the Tax Ombud and the conferring of a limited remedy of review upon SARS and its delegated officials, in addition to the remedy of objection and appeal. / Dissertation (LLM)--University of Pretoria, 2013. / Mercantile Law / unrestricted