Relationship between criminal and tax proceedings from the perspective of the ne bis in idem principle Abstract The thesis reflects upon the current case law of the European and national courts, which enables the possibility of both tax and criminal proceedings for the same act of the same person running simultaneously. The aim of the author is to compare both types of proceedings, analyse the relevant case law, and evaluate the consequences of its conclusions on the Czech legal order in the view of the ne bis in idem principle. The opening describes the criminal and tax proceedings, their main features, and principles governing them. Features common to both types of proceedings are noted (the ability to substantially infringe the human rights of individuals), as well as the most significant difference between them (particularly when the rules of evidence are concerned). The next part of the thesis is devoted to tax delicts, both those governed by the tax law (so called delicts against the remittance discipline and administrative delicts) and the criminal law. Tax criminal law is briefly described as well. Examination of the aim, purpose, and implementation of sanctions and the characteristics of the tax penalty, whose punitive nature deduced by the case law is crucial to the issues discussed, is given in...

Les scandales financiers se sont multipliés depuis les quarante dernières années et les réactions des médias et de l’opinion publique démontrent l’intolérance toujours plus manifeste à l’égard de ces infractions particulières. En témoignent également l’intérêt porté par les autorités européennes pour ces questions. Les règlements et directives en la matière n’ont cessé de se multiplier : d’une part, pour renforcer la prévention des infractions boursières par une augmentation des obligations d’information du public à charge des émetteurs d’instruments financiers ; d’autre part, pour accroître la sévérité de la répression à l’égard des infractions boursières ainsi que l’harmonisation entre les différents États membres de l’Union européenne, tels que la France et l’Italie. Il en résulte une accumulation de normes plutôt semblables entre les deux ordres juridiques nationaux, du moins en ce qui concerne l’information financière, mais un cadre juridique qui n’est pas des plus lisibles. Quant à la répression, les sanctions pénales ont retrouvé leur place aux côtés des sanctions administratives. Si la double répression des abus de marché par les juges répressifs et les autorités administratives a récemment été remise en cause par les cours européennes, puis par le Conseil constitutionnel français, il ne semble pas opportun de supprimer l’une ou l’autre voie de répression. Au contraire, une répartition des compétences entre les juges pénaux et les autorités administratives apparaît judicieuse et nécessaire.La question de la responsabilité des personnes morales a aussi été mise en lumière de façon explicite et placée au cœur des récentes évolutions européennes : alors que l’ordre juridique italien intègre déjà les exigences posées par le droit de l’Union, le système français de responsabilité pénale des personnes morales semble menacé. Enfin, la multiplicité des règles de prévention des abus de marché et le lourd arsenal répressif déployé par les autorités, tant européennes que françaises et italiennes, incitent également à proposer un modèle commun d’indemnisation des préjudices d’infractions boursières, afin que la cohérence caractérise l’ensemble du système de lutte contre les abus de marché. Cette cohérence semble se traduire par la prévision de conditions et de modalités d’indemnisation des victimes d’infractions boursières similaires au sein des États membres, notamment en ce qui concerne la détermination de la nature du préjudice et du montant de l’indemnisation accordée. / Financial scandals have been increasing since the past forty years and reaction from media and public opinion prove the more and more apparent intolerance towards this peculiar offences. The interest of european authorities in this matters reveal this intolerance too. European regulations and directives in this field are more and more: on the one hand, in order to strengthen the prevention of market abuse by raising publicly accountable on issuers financial instruments ; on the other and, in order to tighten up punishment of market abuse and to consolidate the harmonisation between the Member States of European Union, including France and Italy. As a result, there is an accumulation of norms, rather similar in both national legal order, at least with regards to financial information, but legal framework is not always intelligible. As for punishment, criminal penalties are successfully integrated beside amministrative penalties. The dual market abuse repression has been rejected by european courts, then by Constitutional Counsil, but suppress the one or the other form of punishment doesn’t seems to be appropriate. On the contrary, a distribution of competences between criminal courts and administrative authorities seems to be judicious and necessary. The topics of criminal liability of legal persons has been brougth sharply into focus of european market abuse legislation : while italian national legal order has already integrate the requirements of European Union, french system of criminal liability of legal persons appears to be in jeopardy. Finally, the many rules of market abuse prevention and repression deployed by european, french and italian authorities, prompt also to suggest a common model of compensation for market abuse damages, in order to ensure consistency of system of fight against market abuse. This consistency seems to be reflected in the creation of conditions and terms rules for compensation of market abuse victims in the Membre States of European Union : these rules should refers to the determination of the nature of the injury and the determination of the amount of compensation awarded. / I scandali finanziari si sono molteplicati nei quaranta ultimi anni e le reazioni dei media e dell’opinione pubblica dimostrano l’intolleranza sempre più patente nei confronti di questi reati peculiari. Traduce anche questa intolleranza il fatto che le autorità europee si interessano molto a questi problemi. I regolamenti e le direttive non cessano di molteplicarsi : da una parte, al fine di rinforzare la prevenzione dei reati borsistici tramite un aumento degli obblighi in materia di informazione finanziaria a carico degli emittenti ; dall’altra parte, al fine di accrescere la repressione nei confronti dei reati borsistici e di consolidare l’armonizzazione tra i diversi Stati membri dell’Unione europea, quali l’Italia e la Francia.Da quei fenomeni, risulta un’accumulazione di norme piuttosto simili tra i due ordinamenti giuridici, almeno per quanto riguarda l’informazione finanziaria. Tuttavia, il quadro normativo non appare molto accessibile. Quanto alla repressione, le sanzioni penali hanno ritrovato un posto accanto alle sanzioni amministrative. Benché il sistema repressivo del doppio binario sia stato rimesso in causa di recente dalle corti europee, e poi dalle corti nazionali, non sembra opportuno sopprimere l’una o l’altra via. Al contrario, una distribuzione delle competenze tra giudici penali ed autorità amministrative appare auspicabile e necessaria. La responsabilità delle persone giuridiche è anche stata messa il luce in modo esplicito e trattata nelle recenti riforme europee : mentre l’ordinamento giuridico italiano è già conforme alle esigenze istituite dal diritto dell’Unione europea, il sistema francese di responsabilità penale sembra minacciato.Per finire, il numero di regole di prevenzione e di repressione attuate dalle autorità francesi, italiane ed europee, incitano anche a proporre un modello comune di risarcimento per le vittime di reati borsistici, affinché la coerenza caratterizzi l’insieme del sistema di lotta contro gli abusi di mercato. Tale coerenza sarà possibile grazie alla creazione di condizioni e di modalità di indenizzo simili in tutti gli stati membri dell’Unione europea, in particolare con riferimento alla natura del danno subito e alla determinazione dell’ammontare del risarcimento consentito.

O objetivo deste trabalho foi avaliar a influência de diferentes aminas terciárias no grau de conversão, na contração de polimerização, na taxa de contração, na microdureza Knoop, na estabilidade de cor e na transmitância de luz de resinas experimentais, contendo, em peso, BisGMA e TEGDMA (3:1), 0,25% de canforquinona (CQ) e 1% de amina (DMAEMA, CEMA, DMPT, DEPT ou DABE). A influência de diferentes protocolos de fotoativação também foi investigada. O grau de conversão foi avaliado através de FTIR-ATR e a contração pelo método do disco aderido. A partir da diferenciação numérica dos dados de contração em relação ao tempo, obteve-se a taxa de contração de polimerização. A estabilidade de cor e a transmitância foram avaliadas em diferentes períodos de envelhecimento artificial. Os resultados foram avaliados pelos testes de ANOVA, Tukey e T3 de Dunnett (&#945; = 0,05). As propriedades estudadas variaram em função da amina. O grau de conversão e a contração de polimerização variaram na sequência: CQ < DEPT < DMPT &#8804; CEMA &#8776; DABE < DMAEMA. O grau de conversão e a contração também foram influenciados pelo protocolo de fotoativação, sendo observadas correlações positivas entre o grau de conversão e a contração e entre o grau de conversão e a taxa de contração. A cor variou na sequência: DMAEMA < DEPT < DMPT < CEMA < DABE. A transmitância variou na sequência: DEPT &#8776; DABE < DABE &#8776; DMPT &#8776; CEMA < DMPT &#8776; CEMA &#8776; DMAEMA, sendo mais evidente para o comprimento de onda de 400nm. Não foram observadas correlações entre o grau de conversão e as propriedades ópticas. A resina contendo DMAEMA apresentou maior grau de conversão, contração, taxa de contração e dureza, além de melhor estabilidade nas propriedades ópticas. / The aim of this work was to evaluate de influence of different tertiary amines on degree of conversion (DC), shrinkage-strain, shrinkage-strain-rate, Knoop microhardness, and colour and transmittance stabilities of experimental resins containing BisGMA / TEGDMA (3:1 wt), 0,25wt% camphorquinone, 1wt% amine (DMAEMA, CEMA, DMPT, or DABE). Different light-curing protocols were also evaluated. DC was evaluated with FTIR-ATR and shrinkage-strain with the bonded-disc method. Shrinkage-strain-rate data were obtained from numerical differentiation of shrinkage-strain data with respect to time. Colour stability and transmittance were evaluated during different periods of artificial aging, according to ISO 7491:2000. Results were evaluated with ANOVA, Tukey and Dunnetts T3 tests (&#945; = 0.05). The studied properties varied according to amines. DC and shrinkage-strain were maximum at the sequence: CQ < DEPT < DMPT &#8804; CEMA &#8776; DABE < DMAEMA. Both DC and shrinkage were also influenced by the curing protocol, with positive correlations between DC and shrinkage-strain and DC and shrinkage-strain-rate. Colour varied in the sequence: DMAEMA < DEPT < DMPT < CEMA < DABE. Transmittance varied in the sequence: DEPT &#8776; DABE < DABE &#8776; DMPT &#8776; CEMA < DMPT &#8776; CEMA &#8776; DMAEMA, being more evident at the wavelength of 400nm. No correlations between DC and optical properties were observed. The resin containing DMAEMA showed higher DC, shrinkage-strain, shrinkage-strain-rate and microhardness, in addition with better optical properties.

Memoria (licenciado en ciencias jurídicas y sociales) / El presente trabajo propone una interpretación del artículo 494 bis del Código Penal a través del análisis de la tentativa (en sentido amplio) del delito de hurto, en particular, el hurto frustrado. Para esto, la primera parte se centra en el estudio del concepto de tentativa y la distinción que se ha planteado entre “tentativa idónea” y “tentativa inidónea”. El rechazo a esta distinción, permite examinar en qué consistiría un hurto frustrado, examen que se lleva a cabo en la segunda parte del trabajo, a través del estudio de la descripción contenida en el tipo de hurto y la pregunta de si se corresponde con un delito de actividad o de resultado. La respuesta a esta pregunta requerirá un análisis enfocado en cómo se ha entendido la distinción, lo que llevará a una crítica de la comprensión de la categoría de delitos de resultado como referida exclusivamente a delitos de resultado causalmente complejo. La defensa de que el hurto se corresponde con un tipo de delito de resultado constitutivamente complejo permitirá aclarar qué casos corresponden a un hurto frustrado

An extensive study of disubstituted cycloalkanes like CnH2n where n=3,4,5 and 6 using DFT((U)B3LYP/6-31G(d) and 6-311+G(2df,2p)) calculations is presented focusing on the effect of pyramidalization of the radical center. A potential energy surface (PES) analysis shows that the radical prefers to pyramidalize anti to the two cis fluorines in the disubstituted cycloalkanes. The degree of pyramidalization for 1,2-difluorocyclopropyl radical is 43.9o away from the cis fluorines whereas for 1,3-difluorocyclobutyl radical, 1,3-difluorocyclopentyl radical and 1,3-difluorocyclohexyl radical is 3.8o, 5.4o and 14.5o respectively away from the cis fluorines. The importance of this pyramidality effect in these compounds is discussed in context with the carbon-hydrogen bond dissociation energies (BDE's) because the preference of the radical centers to pyramidalize anti to the fluorines affects the bond dissociation energy. Importance of steric effect and unfavorable electronic interactions have been extensively explored in planar permethylated cyclobutadiene (Me4CBD) and cyclooctatetraene (Me8COT) using ((U)B3LYP/6-31G(d) and 6-311+G(2df,2p)) calculations. It is thought that steric interactions dominate electronic interactions in Me8COT, while this works opposite in case of Me4CBT. Instead, in Me4CBD the number of unfavorable electronic interactions between π bonds and out-of-plane hydrogens plays the dominant role in determining the relative energies. Interactions between the π bonds of CBD and the out-of-plane hydrogens on carbons attached to the four-membered ring becomes very interesting when the ring size changes. With ethano bridge on the cyclobutadiene ring interaction with the diagonal bonds results in non-bonding AOs across the other diagonal having the opposite phase in the highest occupied (HO)MO. If the HOMO and LUMO are switched, bis-ethano-bridged tetrahedrane is formed. It is suggested that bis-ethano-bridged tetrahedrane is thermodynamically more stable than bis-ethano-bridged cyclobutadienes. While the reverse is true for unsubstituted cyclobutadienes. The ability of ethano bridges to reverse the usual order is because it causes the doubly-bonded carbons to pyramidalize.

Con objeto de encontrar nuevas aplicaciones catalíticas para el oro e incluso de mejorar los resultados alcanzados con catalizadores de este metal, se sintetizaron tres catalizadores de oro (III) partiendo de la sal NaAuCl4.2H2O y diversos ligandos quirales derivados de oxazolina. En las condiciones de síntesis, uno de los ligandos experimentó una apertura completa de ambos anillos de oxazolina, mientras que en los otros dos casos esta apertura fue parcial, perdiendo de esta forma la simetría C-2. Por otro lado, se prepararon catalizadores de oro heterogéneos basados en nanopartículas de oro soportadas sobre el biopolímero quitosán, el cual fue depositado a su vez sobre sílice, obteniéndose dos catalizadores de oro con distinta relación biopolímero/sílice. La actividad catalítica de los catalizadores sintetizados, homogéneos y heterogéneos, fue estudiada en la hidroaminación intermolecular de alquinos, así como en la epoxidación y ciclopropanación asimétrica de olefinas. En la hidroaminación intermolecular de alquinos los catalizadores de oro fueron activos en ausencia de promotores, necesarios con el empleo de otros metales de transición. Los catalizadores basados en sílice-quitosán-oro no solo fueron más activos que otros catalizadores de oro conocidos, sino además los más estables pudiendo ser usados hasta seis veces sin pérdida de actividad. En la epoxidación asimétrica de olefinas, los catalizadores de oro mostraron actividad con oxidantes clásicos como NaOCl y PhIO pero la velocidad de la reacción aumentó considerablemente cuando se incorporaba oxígeno molecular en el medio de reacción. Estudios mecanísticos pusieron de manifiesto un posible mecanismo dual para la reacción de transferencia de oxígeno. Se obtuvieron moderados valores de enantioselectividad. Los catalizadores heterogéneos pudieron ser utilizados cuatro veces sin pérdida de actividad. Por último, en la ciclopropanación asimétrica de olefinas, el empleo de los catalizadores de oro condujo a / Domínguez Pérez, I. (2007). Catalizadores de oro y sus aplicaciones en reacciones de formación de enlaces C-C, C-N y C-O [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/1983 / Palancia

Memoria (licenciado en ciencias jurídicas y sociales) / La presente memoria tiene por objeto determinar la subsunción de una acción determinada, constitutiva eventualmente del delito de cohecho, respecto de aquellos funcionarios a los cuales se les ha atribuido una potestad discrecional. Determinar dicho alcance reviste mayor interés para el caso de cohecho agravado, puesto que el tipo penal exige que el funcionario público haya infringido un deber propio de su cargo, situación que se dificulta aún más cuando el funcionario detenta facultades discrecionales, pues cada decisión que concrete se encontrará amparada íntegramente por nuestro ordenamiento jurídico, de tal modo que difícilmente infringirá un deber propio de su cargo. Por tanto, el objetivo principal es esclarecer el análisis dogmático que orienta la determinación de si en un caso concreto, el intraneus infringió efectivamente algún deber propio de su cargo, ello considerando particularmente las normas que regulan y coadyuvan el proceso en virtud del cual el funcionario público toma una decisión relevante. Se analizará en este marco la figura básica de cohecho y la determinación sobre posibles dificultades dogmáticas en la aplicación de este delito a aquellos funcionarios públicos que detenten facultades discrecionales en el desempeño de sus funciones. Luego, el análisis se centrará en la figura agravada de cohecho, de igual modo, la respectiva aplicación de este tipo penal al ejercicio de facultades de carácter discrecional con las que cuentan determinados funcionarios de la Administración Pública.

Malta hat in der Geschichte durch seine günstige Lage mitten im Mittelmeer eine bedeutende Rolle bespielt. Die Phönizier, ein Seefahrervolk, das ursprünglich von der heutigen Libanonküste stammt, haben die Insel für ihre Zwecke strategisch und wirtschaftlich genutzt. Diese Dissertation beschäftigt sich mit der phönizischen Epoche auf Malta. Im Besonderen wird der Zeitraum zwischen 1000 und 500 v. Chr. untersucht. Die Arbeit fokussiert sich auf das Keramikrepertoire und die Kleinfunde, die in den Zeitraum eingeordnet werden. Das erste Kapitel befasst sich mit der aktuellen Forschungsliteratur rund um die Phönizier. Identität, Sprache und Herkunft der Bewohner der heutigen Libanonküste stehen hierbei besonders im Vordergrund. Das darauffolgende Kapitel leitet zur aktuellen Forschungsgeschichte zu den Phöniziern auf Malta über. Fragen nach der Chronologie, des Keramikrepertoires, des Heiligtums Tas-Silġ und nach der einstigen phönizischen Siedlung werden unter anderem behandelt. Der Hauptteil der Studie befasst sich mit der systematischen Bearbeitung der Keramik und der Kleinfunde. Eine Formenanalyse von jeder Form wird sowohl bei der Keramik als auch bei den Kleinfunden durchgeführt. Insgesamt wurden 680 Objekte in der Studie untersucht. 554 Keramikobjekte und 126 Kleinfunde. Der Schlussteil befasst sich mit den Ergebnissen der Studie. Insbesondere wird die Hypothese hervorgehoben, die besagt, dass ein „Inselnetzwerk“ zwischen den Phöniziern geknüpft wurde, die schon früh Sizilien, Sardinien, Nordafrika und Malta besiedelten. Um diese These besser zu belegen, werden Vergleichsmodelle zu Handelsnetzwerken aus der Antike und aus dem Mittelalter herangezogen. / Malta played an important role in history because of its specific location right in the middle of the Mediterranean Sea. The Phoenicians, a seafaring nation who is originated at today’s Lebanon coast, did use the island for strategic and economic purpose. That dissertation deals with the Phoenician epoch on Malta. In special analyzing focus stands the period between 1000 and 500 B.C. The study focuses the ceramic repertoire and the small finds which are classified into that period. The first chapter consider the current research literature concerning the Phoenicians. Identity, language and the origin of the inhabitants of the nowadays Lebanon coast are in special interest. The next chapter is leading to the research literature concerning the Phoenicians on Malta. Amongst others it deals with questions about chronology, the ceramic repertoire, the sanctuary of Tas-Silġ and the erstwhile phoenician settlement. The main chapter of this study considers a systematic analysis of the ceramic and the small finds. An analysis of every specific shape of the ceramic items and the small finds is made. 680 objects have been observed in total. 554 ceramic objects and 126 small finds. The last chapter deals with the results of the study. Especially emphasized is the hypothesis, that the early phoenician settlers were creating an “island-network” between Sicily, Sardinia, North Africa and Malta. For proving this thesis much better, comparison models were used which comes from the antiquity and from the middle ages.

Die sechs Streichquartette von Sebastian George (?–1796), die 1777 in Moskau entstanden sind, dürften die ältesten instrumentalen kammermusikalischen Werke in der russischen Musikgeschichte sein.

The present work is dealing with the synthesis and characterization of mono- to trinuclear Cu(II)- and Ni(II)-containing bis(oxamato) and bis(oxamidato) complexes, respectively. It will be derived to which extent the spin density distribution of mononuclear complexes, determined by electron paramagnetic resonance studies experimentally and calculated by quantum mechanical calculations, can be regarded as a measure of the magnitude of magnetic superexchange interactions of corresponding trinuclear complexes. The usability of tailor-made trinuclear complexes for their deposition in form of thin film by spin-coating is described as well as the magneto-optical characterization of these thin films. It is shown, that the tailor-made functionalization of mono- to trinuclear bis(oxamidato) complexes with long alkyl chains is suited to allow these complexes to assembly in monolayers on, e.g., HOPG(0001) (highly-oriented pyrolytic graphite), whereas the functionalization of the alkyl chains with S atoms allows the generation of self-assembled monolayers on metallic gold. Furthermore it is shown, that the functionalization of mono- and trinuclear Cu(II)-containing bis(oxamato) complexes with ferrocenediyle fragments allows to modify the magnetic properties by making use of the oxidation process Fe(II)/Fe(III). / Die vorliegende Arbeit befasst sich mit der Darstellung und Charakterisierung ein- bis dreikerniger Cu(II)- bzw. Ni(II)-haltiger bis(oxamato) oder bis(oxamidato) Komplexe. Es wird abgeleitet, inwiefern die aus Elektronenenspinresonanz- Untersuchungen experimentell und die quantenmechanisch berechneten Spindichteverteilungen einkerniger Komplexe ein Maß für die Größe der magnetischen Superaustauschwechselwirkungen korrespondierender dreikerniger Komplexe darstellt. Die Eignung maßgeschneiderter dreikerniger Komplexe zu ihrer Überführung in dünne Filme im nm-Bereich mittels Rotationsbeschichtung auf Si/SiO2-Substraten wird beschrieben sowie die magneto-optische Charakterisierung dieser dünnen Filme. Es wird gezeigt, dass durch gezielte Funktionalisierung mit langkettigen Alkylresten ein- bis dreikernige Cu(II)-haltige bis(oxamidato) Komplexe geeignet sind, auf Substraten wie HOPG(0001) (hochorientiertes pyrolytisches Graphit) zu Monolagen zu assemblieren während die zielgerichtete Funktionalisierung der Alkylketten mit S-Atomen es ermöglicht selbst-assemblierte Monolagen auf metallischem Gold zu generieren. Zusätzlich wird beschrieben, dass durch die Funktionalisierung von ein- und dreikernigen Cu(II)-haltigen bis(oxamato) mit Ferrocendiylresten die magentischen Eigenschaften durch den Oxidationsprozess Fe(II)/Fe(III) gezielt modifiziert werden können.