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in English This diploma thesis deals with the field of commercial law concerning corporate groups. It focuses mainly on the influential person and its position and the emphasis is on the influence exercised and the consequences that the performance may cause. A substantial part of the thesis is devoted to the tools available to a person influenced and creditors in cases where the consequences foreseen by law are caused. The second part of the thesis deals with the same issue, but in terms of the legal order of the Great Britain. There is no regulation of this area of corporate law conceived as comprehensively as it is in the legal framework of the Czech Republic. The diploma thesis therefore focuses on the individual provisions of various legal regulations, which in this context protect the influenced/ subsidiary companies and their creditors. The final part is devoted to the comparison of both legal systems with the emphasis on comparing similar legal provisions as well as issues that are not regulated in the Czech legal framework. By comparison, I conclude that the Czech legislation provides a more suitable environment for the status of an influential person, the functioning of corporate groups, the protection of persons influenced and their creditors.

Corporate veil and its limits in the Czech Republic This thesis deals with the corporate veil of a company and related legal institutes. Moreover, the thesis interprets instruments that can lead to responsibility or liability of shareholders for the company's obligations. The thesis identifies three model situations related to the corporate veil and the question of its possible pierce that are recognized by foreign legal systems. The first chapter of the thesis focuses on the description of basic Czech legal institutes connected to the corporate veil, which are the concept of legal person and its legal personality, classification of legal persons and separate ownership of a company and a shareholder. The end of the first chapter is focused on a description of corporate veil itself and foreign doctrine of piercing the corporate veil. The second chapter of the thesis describes instruments of Czech company and civil law which may result in piercing the corporate veil between the shareholder and the company. Shareholder's statutory liability, cases of business groups (influence, controlling, and concern) and other theoretical institutes that are potentially able to conclude delict liability of a shareholder for obligations of the company: principles of fair act, and prohibition of apparent abuse of a...

No / In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its financial reporting oversight duties. We investigate in this study, the effect of some of the recommendations by empirically examining the relationship between selected audit committee characteristics and the level of disclosure in interim reports of a sample of 262 UK listed companies. Specifically, the audit committee characteristics examined are shareholding of audit committee members (as a proxy for audit committee independence), audit committee size and audit committee financial expertise. Employing both a weighted and unweighted index to measure interim disclosure, the results indicate a significant negative association between shareholding of audit committee members and interim disclosure. Our results provide evidence of a significant positive association between interim disclosure and audit committee financial expertise. We find no significant relationship between audit committee size and the extent of disclosure in interim reports. Overall, however, our results suggest that audit committee characteristics have an impact on its monitoring effectiveness of the financial reporting process. These results have important implications for corporate governance policy-makers who have a responsibility to prescribe appropriate corporate governance structures to ensure that shareholders are protected

Groups of companies offer considerable economic and practical advantages over other forms of business organizations. However, the phenomenon creates a long list of problems in terms of antitrust law, tax law, labour law, corporate law, and in the case of international companies, conflict of laws. National laws do not provide a complete solution to these problems because groups of companies are still governed by traditional corporate law, which is designed to govern single independent companies. On the other hand, harmonization of the law of corporate groups across Common legal systems is neither feasible not advisable. The most important problem which has not yet been completely solved by Common law systems is the liability of groups of companies for the debts of their subsidiaries. This has been described as "one of the great unsolved problems of modern company law". The present study aims to analyse the solutions provided by Common law systems to this problem and evaluate if they provide a solid settlement or whether further safeguards are needed for those dealing with corporate groups, namely minority shareholders and outsiders including creditors. By using a comparative approach with the Islamic law system, the study evaluates if the Common law solutions are also applicable in such a religious system or whether, due to its unique character Islamic law needs to create its own solution. This comparative approach assesses the possibilities of harmonization between Common law and Islamic law systems and promotes the Islamisation of modern laws in Islamic countries.

The thesis is divided into two parts. The first part deals with the companies in the field of the international private law. After the introduction and general remarks on the topic it proceeds to the recognition of foreign companies in the law of the Czech Republic. Subsequently, personal statute of such companies and its determination is discussed. Next the first part of the thesis focuses on the conditions under which foreign companies can run their business in the Czech Republic. Lastly, the possibility of cross-boarder movement of the companies' seats into and out of the Czech Republic is analysed. The first part of this work takes into the consideration not only the Czech law but also the law of European Union and the relevant case law of the European Court of Justice. The second part of this work deals with doctrine called piercing the corporate veil, which was established in the common law area. It analyses grounds leading to the posibility of aplication of this doctrine in common law area and in German law. The work examines cases of single companies as well as of companies being part of a group of companies. After the analysis of grounds leading to the posibility of use of the piercing the corporate veil follows their generalisation and synthesis. The conclusion of the work is dedicated to...

Dissertação voltada ao estudo das sanções administrativas previstas na Lei Federal 8.666/1993 (Lei de Licitações). Apresenta quadro panorâmico das licitações e contratações públicas no Direito Administrativo Brasileiro. Trata do regime jurídico do exercício da atividade sancionatória pela Administração Pública, com destaque para os princípios regentes da matéria. Examina as discussões teóricas, doutrinárias e jurisprudenciais relativas à aplicabilidade das sanções administrativas previstas nos artigos 86 a 88 da Lei de Licitações, como a multa, a advertência, a suspensão temporária de participação em licitação, o impedimento de contratar com a Administração e a declaração de inidoneidade, aí incluindo a competência para imposição de sanções, os sujeitos passivos das penalidades aplicáveis, além das nuances de cada uma delas. Destaca a controvérsia estabelecida acerca das distinções e abrangência dos efeitos das penas de suspensão temporária, impedimento de contratar e declaração de inidoneidade. Estuda a possibilidade de a Administração Pública fazer uso da Teoria da Desconsideração da Personalidade Jurídica, inicialmente em um cenário de ausência de autorização legislativa, como forma de incremento da efetividade daquelas sanções, quando constatado o abuso de direito dos particulares ao constituírem novas sociedades, com o intuito de burlá-las. Examina a Lei Federal 12.846/2013, que trata da responsabilização de pessoas jurídicas pela prática de atos contra a Administração Pública, e suas consequências na seara das licitações e contratações administrativas. / Dissertation focused on the study of administrative sanctions under Federal Law no. 8.666/1993 (public bidding Law). It presents an overview of public bidding and public hiring under Brazilian administrative law. It presents the legal regime of the sanctioning activity exercised by public authorities, especially the matter governing principles. It examines the theoretical, doctrinal and jurisprudential discussion concerning the applicability of administrative sanctions established by Articles 86 to 88 of the Public Bidding Law, such as fines, warnings, temporary suspension from participating in public biddings, the impediment to contract with the government and the unfitness declaration, including the power to impose sanctions, the subjects liable of applicable penalties, and the nuances of each one of these penalties. It highlights the controversy about the distinctions and comprehensiveness of the effects related to the temporary suspension, avoidance of contract and declaration of unfitness. It analyses the possibility of public administration adopt the theory of piercing of the corporate veil, initially in a scenario of absence of legislative authorization, as a way of increasing the effectiveness of those sanctions when found abuse of the right of individuals which constitute new associations in order to chouse them. It examines the Federal Law No. 12.846/2013, which deals with the liability of legal entities for the commission of acts against the government and its consequences on the public bids and administrative hires area. Keywords: administrative penalties, sanctions under administrative law, principle of typicality, extension effects of penalties, piercing of the corporate veil.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-13T13:53:46Z No. of bitstreams: 1 Roberta Dias Tarpinian de Castro.pdf: 1693367 bytes, checksum: 3691b326ea1d54e5410c06cccc605fe5 (MD5) / Made available in DSpace on 2018-04-13T13:53:47Z (GMT). No. of bitstreams: 1 Roberta Dias Tarpinian de Castro.pdf: 1693367 bytes, checksum: 3691b326ea1d54e5410c06cccc605fe5 (MD5) Previous issue date: 2018-03-08 / The present paper has the purpose of analyzing the reasons why the incident of disregard doctrine established in the cognizance phase has a preventive function. In order to reach the aimed conclusion, the paper will analyze the disregard doctrine by the material aspect, studying why an institute of procedural law, which seeks to eliminate the autonomy of assets existing between a legal entity and its members, preventing third parties from receiving credits for which they are entitled (financial loss), can be set up at a procedural moment where there is still no credit (cognizance phase) / O presente trabalho tem a finalidade de analisar as razões pelas quais o incidente de desconsideração da personalidade jurídica instaurado na fase de conhecimento tem função cautelar. Para chegar à almejada conclusão, o trabalho analisará a desconsideração da personalidade jurídica pelo prisma material, estudando porque um instituto de direito processual, que visa afastar a autonomia patrimonial existente entre pessoa jurídica e seus integrantes, evitando que terceiros deixem de receber créditos aos quais tem direito (prejuízo financeiro), pode ser instauração em um momento processual em que ainda não há crédito (fase de conhecimento)

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-07-05T12:39:22Z No. of bitstreams: 1 André Araújo de Oliveira.pdf: 1066674 bytes, checksum: 4fc8e537a27033513c9fcc5fbbdbb3be (MD5) / Made available in DSpace on 2018-07-05T12:39:22Z (GMT). No. of bitstreams: 1 André Araújo de Oliveira.pdf: 1066674 bytes, checksum: 4fc8e537a27033513c9fcc5fbbdbb3be (MD5) Previous issue date: 2018-04-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Disregard of legal personality is provided for in our legal system, but until the recent amendment to the Code of Civil Procedure in 2015, without any form of application. Thus, it was up to the magistrate, through provocation of the party, to adopt the procedure he considered most appropriate. The legal forecast of the procedural incident removed the legal uncertainty that existed until then, so that the parties begin to know, in advance, the procedural track to discuss their incidence. In the Labor Procedural Law, there was already an indication of the application of the incident, via a subsidiary invocation of the general procedural rules, including the manifestation of the TST in this sense. Doubts were buried with the labor reform, brought by Law 13467/2017, which was clear in this regard. In order to understand the logic of the incident in this specialized, this thesis proposes the presentation of the principles of the work process, the scope of the civil process subsidiarity to the labor process, with the discussions around this theme, as well as the own institute of the disregard of personality and, of course, by the consequences of its non-observance by the Labor Judge, since even if labor reform had room for discussion, the legal amendment, as already mentioned, leaves no room for understanding other than its observance. It is also proposed to discuss the incident of disregard of the legal personality, invoking the principles that underpin its relevance, the general power of caution and the protection of urgency as a possible justification to avoid the need to install the incident, as well as the official impulse and possible resources to be handled in the reception or request for disregard of legal personality / A desconsideração da personalidade jurídica está prevista em nosso ordenamento jurídico, mas até a recente alteração no Código de Processo Civil, em 2015, sem regramento quanto à forma de sua aplicação. Assim, cabia ao magistrado, via provocação da parte, adotar o trâmite que entendesse mais adequado. A previsão legal do incidente processual afastou a insegurança jurídica até então existente, de tal modo que as partes passam a conhecer, de antemão, o trilhar processual para discussão de sua incidência. No Direito Processual do Trabalho, já havia indicação da aplicação do incidente, via invocação subsidiária das normas processuais gerais, inclusive com manifestação do TST. As dúvidas foram sepultadas com a reforma trabalhista, trazida pela Lei 13.467/2017, que foi clara nesse sentido. Para entendimento da lógica do incidente nessa especializada, esta tese propõe a apresentação dos princípios do processo do trabalho, o alcance da subsidiariedade do processo civil ao processo do trabalho, com as discussões em torno desse tema, bem como o próprio instituto da desconsideração da personalidade jurídica, passando, obviamente, pelas consequências de sua não observância pelo juiz do trabalho. Visto que, até a reforma trabalhista havia espaço para discussão, a alteração legal, como já mencionado, não deixa espaços para entendimento outro que não a sua observância. Propõe-se, também, a discussão do próprio incidente de desconsideração da personalidade jurídica, invocando os princípios que sustentam sua relevância, o poder geral de cautela e a tutela de urgência como possível justificativa para afastar a necessidade da instauração do incidente, assim como o impulso oficial e os recursos possíveis de serem manejados diante do acolhimento ou do pedido de desconsideração da personalidade jurídica

Made available in DSpace on 2016-04-26T20:23:48Z (GMT). No. of bitstreams: 1 Rodrigo Martins Da Silva.pdf: 1253605 bytes, checksum: b4ba872ba92b7e62871520e248de1c2c (MD5) Previous issue date: 2015-08-28 / This paper intends to analyse the possibility of applying the lifting of the corporate veil theory to the tax Law. Starting at the basic definitions, the paper‟s objective is to demonstrate the main aspects and fundaments of this theory in order to apply and test them in the subsystem of tax Law, considering its material and procedural particularities. Concluding that it is possible to apply the lifting of the corporate veil to the tax Law, after analysing and conjugating various doctrinaire and jurisdictional understandings, this paper finally aims at offering a critical and comparative analysis between the lifting of the corporate veil and similar institutions. It constitutes a multidisciplinary paper that aggregates institutions and doctrinaire concepts belonging to various Law subsystems, such as the civil, the commercial, the procedural, and mainly, the tax Law, confronting them with decisions taken by Brazilian courts, specially the Superior Court of Justice / O presente trabalho tem como objetivo analisar a possibilidade de aplicação da teoria da desconsideração da personalidade jurídica no direito tributário. Partindo de definições básicas, visa demonstrar os principais aspectos e fundamentos dessa teoria para aplicá-los e testá-los no subsistema do direito tributário, considerando, para tanto, as particularidades materiais e processuais desse subsistema. Concluindo pela possibilidade de aplicação da teoria da desconsideração da personalidade jurídica no direito tributário, após analisar e conjugar diferentes entendimentos doutrinários e jurisprudenciais sobre o tema, visa oferecer, por fim, uma análise crítica e comparativa entre a desconsideração da personalidade jurídica e institutos semelhantes. É um trabalho multidisciplinar, que agrega institutos e conceitos doutrinários pertencentes a diversos subsistemas do direito, como o civil, comercial, empresarial, processual e, principalmente, o tributário, confrontando-os com decisões dos tribunais brasileiros, principalmente os superiores