1 Resumé The purpose of my thesis is to analyze the concept of economic crime in its whole size. The reason why I chose this topic is its international danger and high damage caused by this kind of crime. This subject is discussed in international organizations and is focused in its documents, because only international co-operation is able to fight with such crime. The thesis is composed of two parts (four chapters) - general and special. The first part (first and second chapter) is dealing with theoretical issues. The goal of this part is to introduce and define basic terminology found in the thesis like economic crime or financial crime. It is as well dealing with basic criminological characteristics of economic crime like the phenomenology, specifics of offenders, etiology or control mechanism and prevention of economic crime. The second part (third and fourth chapter) describes money laundering as a distinctive example of economic crime and the criminal liability of corporations as an instrument for fighting with economic crime. Describing the theoretical process of money laundering and focusing on legislative statute No. 253/2008, where the proper legislation is found, is the basis of chapter three. Chapter four is composed of three subchapters, where is described the term criminal liability of...

: The main purpose of this thesis is to introduce and also to assess the new law on criminal liability of legal persons which brings really important changes into existing Czech criminal law conception. The first chapter is focused on the explanation of the terms which are indispensable to the topic such as criminal and administrative liability or the definition of the legal entities. The second chapter describes the development of the criminal liability of legal persons in the environmental law on the international and EU background. The third chapter provides a view of the current law basics. Specifically the substantive and procedural law questions are clarified. The fourth chapter offers the comparison especially of the slovak and polish law. In the fifth chapter the relevant judicature is analysed when the results are the basement for the future practising of the courts. In the end of the chapter the frequency of the new law is evaluated and also the recommendation for future utilization is given.

The final thesis is focused on the criminal liability in protection of Environment, meaning on environmental protection using criminal law in the Czech republic. Introductory chapters are focused on explanation of the basic terms, principles, concepts and relations for better understanding of the issue of environmental protection in criminal law. In next chapters the thesis focuses on evolution of the legislation on three levels. First level focuses on international legislation, next level on legislation of the European Union and the third level is focused on national legislation. Closer attention is paid to analysis of the national legislation, specifically the current criminal code no. 40/2009. Follows the interpretation regarding individual crimes against Environment and analysis of the elements of the crime. In conclusion the thesis focuses on reflections, thoughts and possible changes of the legislation in the future.

Made available in DSpace on 2016-04-26T20:24:12Z (GMT). No. of bitstreams: 1 Ana Lya Ferraz da Gama Ferreira.pdf: 614155 bytes, checksum: b80ae01a44d9580b9c838aadbe667310 (MD5) Previous issue date: 2016-02-26 / This thesis has as its primary purpose the study about tax criminal legal norm, its incidence, structure and appliance. It is seeking an interdisciplinary study about the theme through the evaluation of the Criminal Law standards and Tributary Law, taking off the structure of applicable matrix rules in each one of those branches to, posteriorly, apply it in the study of tax criminal standard predicted in article 1st of Law #8.137/90, that dispose about the tributary crimes. The criminology presents studies about the theme that justify the reason for what criminality related to the white collar crimes is not widespread neither stigmatized in the society. Even before the relevancy of the legal interests protected by the Criminal Law in tributary crimes, there is in the planning an extinctive cause of criminality applied when the defendant discharge from objects of withholding. In those cases, it privileges the collecting interests over the protected legal benefit. Moreover, the appliance of this extinctive cause breaches evidently the principle of equality, because it only benefits the ones with sufficient economic capacity to pay for the extinction of your criminal liability / A presente dissertação, tem como objetivo primordial o estudo sobre a norma jurídica penal tributária, sua incidência, estrutura e aplicação. Busca-se um estudo interdisciplinar do tema, por meio da avaliação das normas de Direito Penal e Direito Tributário, extraindo-se a estrutura da regra matriz aplicável em cada um desses ramos para, posteriormente, aplicá-la no estudo da norma penal tributária prevista no artigo 1º da Lei nº 8.137/90, que dispõe sobre os crimes tributários. A criminologia apresenta estudos sobre o tema que justificam a razão pela qual a criminalidade relacionada aos crimes do colarinho branco não é difundida, tampouco estigmatizada na sociedade. Mesmo diante da relevância dos bens jurídicos tutelados pelo Direito Penal nos crimes tributários, há no ordenamento uma causa extintiva da punibilidade aplicada quando o acusado quita os tributos objeto da sonegação. Nesses casos, privilegia- se o interesse arrecadatório em detrimento do bem jurídico protegido. Ademais, a aplicação dessa causa extintiva viola de forma evidente o princípio da isonomia, pois beneficia tão somente aqueles com capacidade econômica suficiente para pagar pela extinção da sua punibilidade

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-06T12:55:21Z No. of bitstreams: 1 Daniel Aquino de Sousa.pdf: 1147788 bytes, checksum: 35d2ba1efe70c81178a22ae247a38b0e (MD5) / Made available in DSpace on 2018-04-06T12:55:21Z (GMT). No. of bitstreams: 1 Daniel Aquino de Sousa.pdf: 1147788 bytes, checksum: 35d2ba1efe70c81178a22ae247a38b0e (MD5) Previous issue date: 2018-03-09 / The current study uses the proposals that aim to reduce the penal age as a base for further analysis of criminal law theories that influences the criminal policies currently adopted by the brazilian legal system. It starts with the premise that brazilian constitutionalism adopts within it the bases of a guarantism theory, as outlined by Luigi Ferrajoli, where the very existence of the criminal law is justified by the need for general prevention within a guarantor and minimum model. Then, based on the fact that criminal laws and regulations are increasingly rigid and emergency, considered the only means of combating the crime rates constant growth, the research turns itself to study the Law and Order moviments, emphasizing the tendencies of criminal policies based on social exclusion as a characteristic of the developed liberal societies, under the pretext of maintaining order, especially the proposals of Ralf Dahrendorf, without neglecting the criticisms of David Garland, Jock Young and Douglas Husak. It is from this observation that the reflections on the insertion of an Enemy Criminal Law practices within the Brazilian criminal system emerges, as diagnosed in one of Gunther Jakobs phases. Finally, it is tried to understand if the Amendment Proposals to the Constitution that aim to reduce the penal age follow a stigmatizing and discriminatory tendency, based on analyzes of comparative law, statistical data, norms inside the Child and Adolescent Statute, the custodial sentence purpose and a Symbolic Criminal Law / O estudo em voga utiliza as propostas que objetivam a redução da idade penal como base para aprofundar as análises das teorias de direito penal que influenciam as políticas criminais adotadas atualmente pelo ordenamento jurídico brasileiro. Parte-se da premissa de que o constitucionalismo brasileiro adota em seu interior as bases de uma teoria garantista, na forma delineada por Luigi Ferrajoli, onde a própria existência do Direito Penal justifica-se pela necessidade de prevenção geral dentro de um modelo mínimo e garantista. Em seguida, a partir da constatação de que as leis e normas penais estão cada vez mais rígidas e emergênciais, tidas como único meio de combate ao constante crescimento dos índices de criminalidade, a pesquisa volta-se aos estudos que tratam dos movimentos de Lei e Ordem, destacando as tendências das políticas criminais de exclusão social características das sociedades liberais desenvolvidas, a pretexto de manutenção da ordem, com destaque para as proposições de Ralf Dahrendorf, sem deixar de lado as críticas de David Garland, Jock Young e Douglas Husak. É dessa constatação que emergem as reflexões sobre a inserção de práticas próprias de um Direito Penal do Inimigo no interior do sistema criminal brasileiro, como diagnosticado em uma das fases de Gunther Jakobs. Por fim, busca-se entender se as Propostas de Emenda à Constituição que visam reduzir a idade penal seguem uma tendência estigmatizante e discriminatória, com base em análises de direito comparado, de dados estatísticos, das normas postas no Estatuto da Criança e do Adolescente, dos fins da pena privativa de liberdade e de um Direito Penal Simbólico

The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2017-05-26T18:00:23Z No. of bitstreams: 1 Patricia Sarmento Rolim.pdf: 1716189 bytes, checksum: 6d3d9012f041bcec97058059093d731b (MD5) / Made available in DSpace on 2017-05-26T18:00:23Z (GMT). No. of bitstreams: 1 Patricia Sarmento Rolim.pdf: 1716189 bytes, checksum: 6d3d9012f041bcec97058059093d731b (MD5) Previous issue date: 2017-04-06 / This paper aims to demonstrate the feasibility and effectiveness of criminal law within the scope of environmental law, in the search for a true environmental criminal law, demonstrating that it acts not only in a symbolic way, which would relieve public authorities of rethinking A policy of protection and especially of effective prevention of the environment. It was a research whose methodological procedure is of the type combined with observance of the qualitative, descriptive, explanatory and also exploratory type being directed to two strands, one of them focused on the criminal responsibility of legal entities in the ambit of environmental crimes; In the second place, directed to the complex structure imposed by the legislation regarding the application of penalties to legal entities. The dialectical method (dialectical materialism) should be observed taking into account the very contradictory aspects of the present research, where the reality will have to be analyzed from the confrontation of theories and hypotheses, as well as concepts taken as "truth" in order to of a new solution in its historical, cultural and social aspects. The central problem of this research emphasizes the regime of application of penalties of legal persons in crimes committed against the environment, where several other related problems are unfolded in view of the mutual dependence between them. The dosimetry of the sentence presupposes the admissibility of criminal liability of legal persons, as well as the recognition of the effectiveness of criminal law in the area of environmental law, taking into account that this is a deeply preventive nature, leaving to criminal law the difficult task of tightening the Legislation as a way to try to make "environmental criminal law" more effective. The main aspects related to the systematic application of penalties to collective bodies were analyzed, using, therefore, the system of penalties provided for in the Penal Code, taking into account the omissions of the Environmental Crimes Law, which despite To constitute until the present day the object of controversies and severe criticisms constitutes central theme of our research. / O presente trabalho tem o objetivo de buscar demonstrar a viabilidade e a efetividade do Direito Penal no âmbito do Direito Ambiental, na busca de um verdadeiro Direito Penal Ambiental, demonstrando que o mesmo atua não apenas de forma simbólica, o que desobrigaria os poderes públicos de repensarem uma política de proteção e, principalmente, de prevenção ao meio ambiente realmente eficaz. Tratou-se de uma pesquisa cujo procedimento metodológico é do tipo combinado com observância do tipo qualitativo, descritivo, explicativo e também exploratório, sendo dirigida para duas vertentes, a primeira delas voltada para a responsabilidade penal das pessoas jurídicas no âmbito dos crimes ambientais; a segunda, direcionada para a complexa estrutura posta pela legislação no que concerne à aplicação das penas às pessoas jurídicas. O método dialético (materialismo dialético) foi observado levando-se em consideração os aspectos contraditórios da presente pesquisa, sendo necessário a análise da realidade a partir da confrontação de teorias e hipóteses, além de conceitos tomados como ¿verdade¿, a fim de se obter uma nova solução em seus aspectos históricos, culturais e sociais. O problema central dessa pesquisa salienta o regime de aplicação das penas das pessoas jurídicas nos delitos praticados contra o meio ambiente, para onde se desdobram vários outros problemas conexos, tendo em vista haver uma mútua dependência entre ambos. A dosimetria da pena pressupõe a admissibilidade da responsabilidade penal das pessoas jurídicas, assim como o reconhecimento da efetividade do Direito Penal no âmbito do Direito Ambiental, levando em consideração este apresentar uma natureza profundamente preventiva, restando ao Direito Penal a difícil tarefa de tornar mais rigorosa a legislação como forma de tentar dar uma maior efetividade ao ¿Direito Penal ambiental¿. Foram analisados os principais aspectos relacionados à sistemática de aplicação das penas aos entes coletivos, utilizando-se, para tanto, do sistema de aplicação de penas previsto no Código Penal, levando-se em consideração as omissões da Lei dos Crimes Ambientais, a qual apesar de constituir até os dias atuais objeto de controvérsias e severas críticas, constitui tema central da nossa pesquisa.

Partendo da un’estesa analisi empirica della corruzione attiva di pubblici agenti stranieri, che rivela le dinamiche individuali, organizzative e ambientali che ne caratterizzano la realizzazione, la tesi si propone di condurre un esame critico sia della fattispecie criminosa di cui all’art. 322-bis, co. 2, n. 2, che della relativa responsabilità ex d. lgs. 231/2001 a carico degli enti metaindividuali, onde esaminarne i profili di efficacia nella prospettiva preventiva. Lo studio normativo si serve, oltre che della ancora esigua giurisprudenza italiana sinora intervenuta in materia, anche di sei ipotetici casi di corruzione internazionale da parte di imprese multinazionali con sede in Italia, basate su altrettanti casi reali ricostruiti grazie all’attività di enforcement del Foreign Corrupt Practices Act statunitense. Il lavoro di analisi evidenzia diverse esigenze di adeguamento normativo o di mutamento degli indirizzi interpretativi, che interessano la sfera penalistica (toccando in particolare l’oggetto giuridico della fattispecie, la definizione delle qualifiche pubblicistiche, l’estensione applicative della figura del traffico di influenze, la definizione degli obblighi impeditivi delle diverse cariche societarie, in particolare nei gruppi di società), quella processualistica (specialmente in tema di bis in idem internazionale) e quella della responsabilità da reato degli enti (in particolare in punto di responsabilità del cessionario d’azienda per gli illeciti di corruzione internazionale commessi nell’ambito dell’azienda ceduta, e dunque in materia di obblighi di pre-acquistion due diligence). La necessità di un cambio sostanziale si palesa altresì in relazione alla metodologia e ai contenuti dei modelli di organizzazione, gestione e controllo delle imprese multinazionali per la prevenzione del reato di corruzione internazionale, e di conseguenza nei criteri di valutazione dell’adeguatezza del modello in sede giudiziale. / Moving from an exhaustive empirical analysis of the active bribery of foreign public officials, which reveals its individual, organizational and environmental issues/dynamics, the thesis conducts a critical review of the criminal offence set forth in the Art. 322-bis, par. 2, n. 2 of the criminal code, and the consequent liability of legal entities, aimed at testing their real efficiency in terms of crime prevention. The legal analysis is conducted not only on the basis of the still limited Italian jurisprudence, but also by examining six hypothetical cases of international bribery perpetrated by Italian MNEs, which follow the structure of six real U.S. F.C.P.A. violation cases. The study illustrates the need for a series of normative adjustments or an interpretative adaptation of the legislation currently in force, which concern the sphere of criminal law (especially the individuation of the protected interest, the concept of foreign public official, the extent of trading in influence offence, the definition of the company’s officials duties to prevent other’s commission of bribery in particular among the corporate groups), criminal procedure law (specifically, the risk of an international double jeopardy) and the legal person’s liability regime (above all in the field of successor’s liability and pre-acquistion due diligence duties). The demand for a substantial change is revealed as well in relation with the methodology and the contents of the multi-national enterprises anti-bribery compliance programs, and thereof in the criteria for their judicial assessment.

Avec l’accentuation du libéralisme, les entreprises multinationales ne cessent d’être de plus en plus présentes dans les États en développement, et certaines sont peu scrupuleuses du respect des normes environnementales. Par ailleurs, notons que la plupart de ces États ne disposent pas de mécanismes juridiques contraignant ces entreprises de répondre à d’éventuels crimes contre l’environnement qu’elles sont susceptibles de commettre sur leurs territoires. Or, en l’absence de telles dispositions, peu de sociétés se conforment aux politiques permettant d’internaliser les risques en raison de leur coût élevé. La volonté de maximiser le profit amène ces entreprises à se livrer à des actes attentatoires à l’environnement, à la santé et à la sécurité des individus lorsque rien ne les contraint à procéder autrement. De façon générale, il appartient à l’État sur le territoire duquel opère une société de réglementer ses activités. Précisons que dans plusieurs États en développement, les entreprises multinationales échappent aux mesures contraignantes en vertu de l’influence financière qu’elles exercent sur les dirigeants de ces États. De même, l’impunité des crimes contre l’environnement commis dans les pays en développement découle aussi du manque de volonté politique accentué par le phénomène de la corruption. Malgré la multiplicité de traités et de conventions internationales dédiés à la protection de l'environnement, ces instruments ne sont pas directement applicables aux sociétés multinationales, considérées comme des acteurs non-étatiques. Alors, les pays développés d’où proviennent la majeure partie des entreprises multinationales sont appelés à combler cette lacune en prenant des mesures qui obligent leurs entreprises à se préoccuper de la préservation de l’environnement dans leurs activités. Cette thèse propose d’examiner les mécanismes juridiques par lesquels les crimes contre l’environnement survenus dans les pays en développement peuvent entraîner des poursuites pénales au Canada. En l’absence de législation ayant une portée extraterritoriale explicite en la matière, cela exige de se référer au droit existant et de proposer une nouvelle approche d’interprétation et d’adaptation tenant compte des récents développements envisageant la protection de l’environnement comme une valeur fondamentale pour la société canadienne. De nos jours, la portée de la protection de l’environnement au Canada requiert l’abandon des anciennes conceptions du principe de la territorialité pour adopter une autre approche plus soucieuse des nouvelles réalités entraînées par la mondialisation économique. Il serait donc légitime pour le Canada d’étendre sa compétence pour réprimer les crimes contre l’environnement survenus à l’étranger lors des activités menées par ses ressortissants. La nécessité de réprimer les atteintes à l’environnement survenues à l’étranger devient plus pressante lorsque ces crimes présentent un degré de gravité comparable à celui des crimes internationaux. / Due to trade liberalization, multinational enterprises (MNEs) are overwhelmingly engaged in developing countries’ industries. Unfortunately, many of those MNEs pay scant attention to environmental preservation. Yet, almost all developing countries lack effective rules designed to protect the environment from polluting activities operated by MNEs. In the absence of any incentive, it is impossible for MNEs to avoid environmentally harmful operations. As economic agents, MNEs are not willing to adopt environmental protection costs without any legislation compelling them to do so. The profit maximization rationale underlying corporate policy leaves little room for incurring environmental preservation costs and only voluntary measures are applied in the management of polluting operations. As a general principle, the regulation of MNEs’ conduct falls upon the State whose territory is directly harmed by polluting operations. However, the lack of resources of developing countries as well as the financial influence of MNEs has weakened environmental protection regulation in many states. The preservation of the environment from polluting activities of MNEs has also undermined by the lack of political will of developing countries which is increased by the corruption phenomenon. Despite the large number of international treaties and conventions designed to protect the environment from pollutant threats, those international instruments cannot directly apply to MNEs as they are non-state actors. Hence, developed countries, under whose law many MNEs are incorporated, are required to fill this gap in regulating their MNEs’ activities abroad. This dissertation suggests the examination of juridical mechanisms by which environmental crimes which take place in developing countries may trigger criminal prosecution in Canada. Given the absence of Canadian regulation dealing explicitly with extraterritorial criminal conduct of MNEs, this research seeks to provide a new approach to existing law in order to deal with transnational environmental crimes, bearing in mind that environmental protection has emerged as a fundamental value in Canadian society. Nowadays, the values represented by environmental protection entail the shift of the traditional territoriality principle since worldwide economic activities have brought transnational threats of global concern. Therefore, we hold that Canada would be entitled to extend its competence so as to assert jurisdiction over environmental crimes occurred abroad during operations conducted by Canadian citizens. The need to assert extraterritorial jurisdiction to environmental crimes committed within foreign sovereignty becomes more pressing if those crimes reach the same level of gravity as international crimes.

La question de la responsabilité pénale des intermédiaires techniques est un enjeu central et actuel dans la réglementation du cyberespace. Non seulement les implications économiques sont énormes mais c'est tout le cadre juridique de la responsabilité pénale des intermédiaires techniques qui est en cause. Or, l'environnement Internet comporte des spécificités qui rendent difficiles l'imputation de responsabilité à l'auteur de l'activité illicite qui peut alors se retrouver hors d'atteinte ou insolvable. La poursuite des intermédiaires techniques devient alors une solution envisageable aux autorités chargées de réprimer les délits, compte tenu de l'état de leur solvabilité et dans la mesure où ils sont plus facilement identifiables. Par le fait même, ces derniers se retrouvent alors pris dans l'engrenage judiciaire pour n'avoir que facilité la commission de l'activité en question, n'ayant aucunement pris part à la réalisation de celle-ci. L'absence dans le corpus législatif canadien d'un régime de responsabilité spécifiquement applicable aux intermédiaires techniques nous oblige à baliser les critères qui emportent leur responsabilité pénale, à partir de «principes directeurs» d'imputabilité se dégageant de plusieurs textes nationaux et internationaux. Dans ce contexte, le mémoire étudiera, dans un premier temps, les conditions d'ouverture de la responsabilité pénale des intermédiaires techniques en droit pénal canadien et, dans un deuxième temps, répondra à la question de savoir si le droit pénal canadien en matière d'imputabilité des intermédiaires techniques est conforme aux principes directeurs ressortant de normes et pratiques internationales. / Criminal liability of technical intermediaries is a central and actual issue in the regulation of cyberspace. Not also their vast economic implications in the cyberspace are in question, but also their entire legal framework regarding criminal liability of technical intermediaries is an unresolved issue. This is because a liability allegation to the author for an illicit activity can be difficult or impossible thanks to the complex nature of cyberspace and the insolvent status of the technical intermediaries Considering their state of solvency and identification facility, taking legal actions against the technical intermediaries will be a conceivable solution to the jurists. Having implied legal proceedings, even the fact that a judicial action will be taken against them will prevent them from involving illicit activities. Non-existence of a liability regime which is specifically applicable to the technical intermediaries in the Canadian legislative corpus makes us obligated to apply to the «guiding principles» of imputability which can be released from several national and international texts. In this essay, we will study, at first, the conditions of applicability of the criminal liability for the technical intermediaries with regard to Canadian Criminal Law and, in second time, will answer the following question: Is Canadian Criminal Law complied with guiding principles arising from International norms and practice in terms of imputability of the technical intermediaries?