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Druhy akcií v úpravě zákona o obchodních společnostech a družstvech / Types of shares in the regulation of the Business Corporations ActHavrlík, Petr January 2016 (has links)
Types of shares in the regulation of the Business Corporations Act The purpose of this diploma thesis is to analyze, describe and elaborate changes that into the Czech legal order brought the Act No. 89/2012 Coll., the Civil Code and the Act No. 90/2012 Coll., on Companies and Cooperative association. The diploma thesis is divided into five chapters that process from the general to the specific issues and focus on foreign legal orders which deal with particular aspects of shares and types of shares. The first chapter of this thesis is focused on the general concept of security, its definitional delimitation and historical development of security as other property value and thing. Furthermore, this chapter deals with the concept of participating security and its importance in the new legislation. Finally, this thesis generally focuses on the possibilities of incorporation of rights and obligations into shares. The second chapter is a crucial part of this diploma thesis and deals with types of shares as such. Firstly, this chapter focuses on the interpretation of the term type of share and its definitional features. Subsequently, there is a part devoted to basic institutes of ordinary shares and preferred shares. The third chapter is devoted to shares with special rights, namely the legally enshrined...
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Tributação das sociedades cooperativasCastro, Guilherme Frederico de Figueiredo 02 March 2015 (has links)
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Previous issue date: 2015-03-02 / The purpose of this study is to know a little about the proper tax treatment of
cooperative societies, pursuant to article 146, III, c, of the 1988 Federal Constitution.
But this only becomes possible to understand before the organizational structure of
positive law, its language, the importance of Semiotics studies, the construction of
meaning to the prescriptive statements, among other issues that will be necessary to
address. Then an immersion within societies will be made as provided for by civil
legislation, to make it clear to the reader the legal classification that is judged
appropriate for cooperatives. It will also be made legal analysis of the cooperative act
and its impact in the tax system. Finally, we will deal on some taxes that we
understand to be the most relevant in the daily lives of cooperative societies,
including on the fulfillment of the instrumental duties / A proposta deste trabalho é conhecer sobre o adequado tratamento tributário das
sociedades cooperativas, conforme disposto no artigo 146, III, c, da Constituição
Federal de 1988. Mas isso somente se torna possível se antes compreendermos a
estrutura organizacional do Direito Positivo, sua linguagem, a importância dos
estudos da Semiótica, a construção de sentido para os enunciados prescritivos,
entre outros assuntos que se farão necessários abordar. Em seguida, será feita uma
imersão no âmbito das sociedades, tal como prevista pela legislação civil, para que
fique claro ao leitor a classificação jurídica que se julga adequada para as
cooperativas. Também, será feita a análise jurídica do ato cooperativo e a sua
repercussão no âmbito do sistema tributário. Finalmente, trataremos acerca de
alguns tributos que compreendemos ser os mais relevantes no cotidiano das
sociedades cooperativas, inclusive acerca do cumprimento dos deveres
instrumentais
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O princípio da vedação do retrocesso e algumas limitações ao poder de tributarOkamoto, Priscilla 29 May 2012 (has links)
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Previous issue date: 2012-05-29 / The purpose of this study is to explore the possibility to apply the principle of the
retrocession prohibition to some constitutional rules that deal with limitations on the taxing
power. In order to accomplish this, first, the principle of retrocession prohibition was
explored. Second, the research studied concepts related to the non cumulativity of ICMS, IPI,
PIS/Pasep and Cofins, the ability to pay principle, the selectivity of the ICMS and IPI, the tax
exemption, the immunity and the suitable tax treatment for the cooperative act. Based on each
limitation, this work evaluated if it is possible to use the principle of retrocession prohibition
to prevent the repeal of legislation that gives efficacy to these constitutional restrictions. The
results have presented evidences that it is appropriate to apply this principle in some
situations / Este trabalho tem como objetivo verificar a possibilidade de aplicação do princípio da
vedação do retrocesso a algumas normas constitucionais que tratam de limitações ao poder de
tributar. Para tanto, em primeiro lugar, foi estudado o princípio da vedação do retrocesso. Em
seguida, foram apresentadas noções sobre a não cumulatividade do ICMS, IPI, PIS/Pasep e
Cofins, o princípio da capacidade contributiva, a seletividade do ICMS e do IPI, a isenção, a
imunidade e o adequado tratamento tributário ao ato cooperativo. Após o estudo de cada uma
dessas limitações, foi averiguado se é possível invocar o princípio da vedação do retrocesso
para impedir a revogação de legislação que confere eficácia a essas limitações constitucionais.
Chegou-se à conclusão que é cabível a aplicação desse princípio em algumas situações
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