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Le 21 mars 2001, la loi relative aux droits des victimes d'infraction pénale 2001-5751 est adoptée. Fruit des mouvements féministes et des associations d'aide aux victimes, cette loi marque la reconnaissance par les institutions judiciaires et législatives de la nécessité d'adopter des droits en faveur des victimes d'infraction pénale en général et d'agression sexuelle en particulier. Elle institue, entre autres, le droit au respect, l'accès à l'information durant la procédure, la défense de la vie privée et le droit à la sécurité (face aux accusés ou à leur famille) des victimes d'infraction. Par ailleurs, cette loi énonce que les victimes d'agression sexuelle bénéficient de droits qui leurs sont propres, notamment celui de présenter leur avis à certains stades de la procédure pénale. Pourtant, cette loi ne possède pas de portée juridique obligatoire. La victime d'infraction pénale reste à l'écart de la justice pénale israélienne, sans véritable rôle autre que celui de témoin. Ce faible rôle de la victime semble reposer sur la particularité du système pénal israélien, qui respecte la tradition accusatoire. Selon ce modèle, le procès pénal oppose deux parties, l'accusation et la défense, qui doivent répondre d'un conflit devant une institution judiciaire impartiale, appelée à trouver la vérité à partir de la présentation de leurs arguments et de leurs preuves. Dans ce contexte, la victime n'est pas partie. Ce modèle s'oppose à la tradition inquisitoire, dans laquelle, la présence d'un juge actif participant à l'instruction et d'un juge de l'audience impartial et indépendant semble plus favorable à la participation de la victime. Pourtant, l'influence de ces modèles est moindre que par le passé, tout d'abord parce qu'il n'existe plus de système purement accusatoire ou inquisitoire, ensuite parce que les systèmes judiciaires respectant la tradition accusatoire dans leur pays ont adapté leur structure aux intérêts de la justice, mais aussi aux droits des victimes, notamment grâce à l'intégration des notions de procès équitable et de Due Process of Law. En Israël, cette évolution est plus mitigée. Ainsi, si le système judiciaire israélien reconnaît la victime comme sujet de la procédure, dans la pratique la rencontre avec les acteurs judiciaires est loin d'être facile, tout particulièrement lorsqu'il s'agit d'une victime d'agression sexuelle. En effet, ce type d'infraction repose souvent sur des préjugés et des stéréotypes contre les femmes. Le parcours de la victime d'agression sexuelle commence par le dépôt de plainte et la rencontre avec la police. Il se poursuit par la rencontre avec le procureur durant la phase d'enquête. N'étant pas représentée, c'est souvent seule ou assistée de simples bénévoles qu'elle se présente devant les acteurs de la justice. Lorsque la plainte n'est pas classée sans suite, le parcours de la victime continue par la rencontre avec le(s) juge(s) au cours du procès, durant lequel elle est interrogée par le procureur et contre-interrogée par l'avocat de l'accusé. Cette étape représente une nouvelle épreuve, et peut provoquer une victimisation secondaire, notamment lorsque l'avocat de l'accusé tente de la déstabiliser par ses questions. Ce parcours se termine par la sentence et par l'obtention, si la cour compétente le décide, d'une indemnisation au profit de la victime. L'enfant-victime bénéficie d'une procédure spécifique adaptée à ses besoins. Pourtant, qu'elle soit adulte ou enfant, la victime reste passive et subordonnée aux autres acteurs judiciaires pratiquement à toutes les étapes de la procédure. La victime d'agression sexuelle pourra-t-elle trouver une place active dans le cadre de la procédure pénale traditionnelle ? L'influence des autres systèmes juridiques qui ont su s'adapter pour intégrer le droit des victimes, et l'émergence de nouvelles pratiques telles que la justice restaurative pourraient permettre une évolution concernant le traitement de la victime d'agression sexuelle. / On the 21st of March 2001, the "Rights of Victims of Crime Law", which acknowledges the existence of victims in the criminal procedure, was passed. This law, which is the fruit of the intervention of the feminist and the human rights movement, finally recognizes the necessity of granting rights to victim of crime in general, and the victim of sexual offences in particular. The "Rights of Victims of Crime Law" included a series of rights for victims during the different stages of the criminal proceedings such as free access to information, the protection of their privacy and the right to be protected inside and outside of the court from intimidation by offenders and their families. Likewise, victims of sexual offences may receive information, and express their opinions, under specific conditions at different stages during the trial and in cases where a plea bargain is struck between the offender and the prosecutor. Despite this new law, the victim's participation in the process remains symbolic. The victim remains on the sidelines of the Israeli criminal justice system, with no active role at any stage of the criminal process. The only real players are the public prosecutor, the accused and his or her lawyers. It seems at first glance that the fact that the victim does not participate in the criminal process is based on the characteristics of the Israeli criminal system as an adversarial system. As an adversarial system of law, the Israeli criminal system consists of two parties only, which are equal: the prosecution and the accused seeking to resolve a dispute before a passive judge, interested in discovering the procedural truth. In this system, there are two parties, the defense and the prosecution, the victims only representation being as a witness. However, we have seen that during the last thirty years, in countries utilizing a similar legal system, a clear evolution in victims' rights based on the Due Process of Law and a fair trial for the accused and for the victims of sexual abuse. In some of these countries, victims have profited from an effective role during the proceedings. The journey of the victims of sexual offences in the criminal court, from the filling of a complaint with the police, to the meeting with the prosecutor and judges, until the sentence, is not easy, considering that he or she is not represented by a lawyer. Moreover, the domain of sexual offences is laden with stereotypes that the victims have to deal with. If "The Rights of Victims of Crime Law", try to ease the process for victims, the victims' participation is weak and depends on the will of the prosecutor. Moreover, the opinion of the victim does not have any bounding value. In fact, this law does not provide standing or remedies for victims rights violation. The traditional Israeli criminal system does not satisfy the need for victims of sexual assault to express human feelings during the stages of the criminal process, and may lead in certain case to secondary victimisation. Therefore, it is interesting to consider if the Israeli criminal prooceedings could be influenced by other systems of law which have succeeded in granting effective rights to victims, and whether the social and juridical evolution of Israeli society might offer progressively a forum to victims, notably with the utilization of restorative justice.

Text in Afrikaans / Artikel 35(5) van die Grondwet 108 van 1996 handel oor die uitsluiting van ongrondwetlike getuienis en bepaal dat sodanige getuienis uitgesluit moet word indien toelating daarvan sal lei tot 'n onbillike verhoor of tot nadeel sal strek vir die regspleging. Uit die bewoording van die artikel blyk dit dat die howe geen diskresie het ten opsigte van die toelaatbaarheidsvraag nie en 'n streng uitsluitingbenadering moet volg. Die doel van hierdie verha• ndeling is om ondersoek in te stel na die mate van diskresie .en die wyse ·waarop diskresie toepas word in hierdie besluitnemingsproses. Twee benaderings is deur die howe gevolg, naamlik 'n benadering waar 'n wye diskresie uitgeoefen word en 'n benadering waar 'n beperkte diskresie uitgeoefen word, dus 'n gekwalifiseerde uitsluitingsbenadering. Die skrywer doen aan die hand dat beide gronde vir uitsluiting van belang is en dat die howe verkeie faktore moet oorweeg ten einde 'n beslissing te vel oor die insluiting of uitsluiting van ongrondwetlike getuienis. 'n Balans moet dus gehandhaaf word tussen die belang van die beskuldigde op 'n billike verhoor en die belang van die gemeenskap daarin dat regspleging nie benadeel moet word nie en dat reg en geregtigheid moet geskied / Section 35(3) of the Constitution Act 108 of 1996 deals with the exclusion of unconstitutionally obtained evidence and stipulates that such evidence must be excluded if the admission would render the trial unfair or be detrimental to the administration of justice. From the wording of the section it seems that the courts have no jurisdiction in regard to the admissibility question and that a strict exclusionary approach must be followed. The purpose of this dissertation is to investigate the amount of discretion that the Courts have, and the manner in which this discretion is applied in the process of decision making. Two approaches were followed by the courts namely a wide discretionary approach and an approach where a strict discretion was applied. It is submitted that botR grounds for exclusion are of importance and that the courts must consider a variety of factors in deciding the question on the inclusion or exclusion of unconstitutionally obtained evidence. A balance must be struck between the interest of the accused in a fair trial and the interest of the community that the administration of justice must not be prejudiced and that justice must prevail. / Criminal & Procedural Law / LL.M. (Law)

我國所得稅係採年度申報自繳制度，具有大量、反覆之特性，因此稅捐稽徵機關在所得稅申報期間之前，即已進行各種課稅資訊之蒐集活動，除藉此定出各類所得、費用標準，以作為核課依據外，嗣人民申報其年度所得稅後，即將蒐集之課稅資料與申報資料互相勾稽，作為選定事後審查對象及釐正申報資料與核定所得額之依據；當年度之所得稅申報資料及核定情形復又成為次一年度之課稅基本資料來源及比較對象，二者環環相扣，互為因果關係，形成一個獨立體系，而得以單獨作為研究之對象。次為掌握稅務調查制度之全貌，必須對其作全面性之審視及檢討，故本文採用源自日本之行政法學研究方法「行政過程論」從實現稅務行政目的之過程，歸納、整理所得稅事前課稅資訊蒐集活動及事後審查階段之調查手段、程序、屬性、相關人之法律關係、調查效果及其救濟途徑，以宏觀角度檢視現行法制下之稅務調查制度，藉以發現問題並試圖提出解決方法或修法建議。 / Taiwan adopts an annual self-reporting system for income tax return. Such reporting system involves massive and recurrent information. Hence tax authorities would collect all kinds of tax information before the annual income tax reporting period and use such information to set out the norms for different types of income and expenses as basis for taxation. Upon receiving the annual income tax returns filed by taxpayers, tax officers would check the filed data against the collected tax information, and based on the results, determine the taxpayers to be audited and the assessed income tax. The information contained in an annual income tax return and the results of assessment become the source of basic tax information and comparison for following year’s return. Hence income tax returns of two successive years are interrelated and can form discrete units for research purpose. In order to grasp the full view of the tax investigation system, comprehensive examination of the system is necessary. Thus this study employs the methodology of the “theory of administrative process” originated in Japan to examine the tax investigation system under the prevailing law in a macroscopic manner, from the process of tax administration, pre-filing tax information collection, the means, procedure and attributes of post-filing investigation, legal relationship of the parties concerned, to the effect of investigation and remedies available. This study attempts to discover problems, and based on which, propose solutions or suggestions for regulatory amendment.

En Chine, une communauté de juristes est en train d'éclore. Celle-ci commence à exercer une influence sur la « conscience juridique » de la société. Or, à la différence de leurs confrères français, les avocats chinois ne possèdent pas encore suffisamment le sentiment d'appartenance à leur corps. Leurs associations ne sont pas autonomes. Si la profession s'est beaucoup inspirée des expériences des pays « déontologiquement plus développés », des principes fondamentaux de la profession ne sont pas enracinés dans l'esprit collectif des avocats. En tant que profession libérale, la profession d'avocat éprouve un besoin inhérent de l'autonomie. Sans cette autonomie, elle ne pourra pas faire entendre sa voix par le public, ni protéger ses membres. De même, les activités des avocats ne pourront être surveillées de manière équitable par une institution ordinale muselée par les pouvoirs publics. L'autonomie de l'association des avocats, que ce soit en Chine ou en France, s'avère être une garantie pour la justice et le justiciable. Cette autonomie ne constitue pas une fin en soi. Elle n'est que le meilleur moyen d'assurer l'indépendance de l'avocat. L'essentiel de l'autonomie de la profession s'explique par sa mise en œuvre dans l'exercice professionnel des avocats. « À l'ongle on connaît le lion ». Cette étude comparative semble pouvoir révéler, au moins en une certaine mesure, le véritable paysage du fonctionnement de la justice, et aider à mieux comprendre la distance qui sépare la République populaire de Chine d'un « État de droit » au sens moderne. / In China, a lawyers' community is being formed. It begins to influence the "legal conscience" of the society. However, unlike their French colleagues, Chinese lawyers do not have yet enough sense of belonging to a common professional group. Their associations are not autonomous. Although the profession is much inspired by the experiences of "ethically more developed" countries, the fundamental principles of the profession are not yet rooted in Chinese lawyers’ collective concept. As a liberal profession, lawyers are experiencing an inherent need for autonomy. Otherwise, they cannot make their voice heard by the public, nor protect their professional rights. Similarly, lawyers' activities cannot be fairly supervised by a professional institution dependent on the public power. The autonomy of lawyers' association, whether in China or in France, should be considered as a guarantee for justice and all persons subject to trial. The autonomy is not an end in itself. It is the best way to ensure the independence of the lawyer. The essence of lawyers' autonomy is explained by its implementation in lawyers’ professional activities. From his foot Hercules. This comparative study aims to reveal, at least to some extent, the real landscape of Chinese justice, and to explore the distance between the People's Republic of China and a "rule of law" in its modern sense.

Made available in DSpace on 2016-04-26T20:25:14Z (GMT). No. of bitstreams: 1 Fernando Augusto Martins Canhadas.pdf: 1200571 bytes, checksum: 105372f5af7012ed8e4f2cf107a9f7d0 (MD5) Previous issue date: 2007-03-20 / The purpose of this paper was, by systematizing some doubts still unsolved by doctrine related to the guarantees applicable to the inspection administrative proceedings, to sustain the need of attempting to the private s right to be heard on such proceedings, as an indispensable mean in the search for the material truth that, to its turn, derives directly from the so called substantive conception of the due process of law. Our main concern was to pursue solid grounds for that conclusion. In this context, the first defiance was to draw up some conceptual delimitation about the formal and the material aspects of that constitutional clause, in view of the direct correspondence between the subject of the inspection proceedings and the issues regarding the freedom and the property limitations, since such proceedings involve administrative acts enacted under the so called police power. Afterwards we elaborated our conceptual differentiation between process and administrative proceedings, based upon our interpretation that the guarantees established on article 5, LV of the Brazilian Constitution, concerning to the right of full defense and the contradiction, are only applicable to the process itself, thus characterized by a litigation deriving from a conflict of interests. On the other side we verified that the guarantees related to the substantive due process of law, such as the principles of the equity, reasonability, proportionality and of the efficacy, shall remain in the proceedings not qualified by litigation. Further, we have developed the idea of the need for such inspection proceedings and not process to serve the search for the material truth and we concluded that such constitutional clause only can be accomplished by a deep investigation of the facts analyzed. Finally, we concluded that one of the indispensable means to the exercise of this search is the actually hearing the interested private. Thus, based on a theoretical construction aiming to solve several practical cases presented as illustration, we finalized our work asseverating that, although the guarantees of full defense and the contradiction are not applicable to all types of inspection administrative proceeding including those related to tax issues resides the duty of the State to hear the privates, in return to their right to be heard / O objetivo desse trabalho foi de, sistematizando algumas dúvidas que a doutrina ainda não resolveu acerca das garantias aplicáveis aos procedimentos administrativos de fiscalização, sustentar a necessidade de atenção ao direito de ser ouvido dos particulares nesses procedimentos, como meio indispensável à busca da verdade material, que, por sua vez, decorre diretamente da chamada acepção substantiva do devido processo legal. Nossa preocupação principal foi encontrar fundamentos sólidos para essa conclusão e, nesse contexto, o primeiro desafio enfrentado foi o de traçar delimitações conceituais acerca dos âmbitos formal e material daquela cláusula constitucional, tendo em vista a correspondência direta da matéria referente aos procedimentos de fiscalização com a questão das limitações à liberdade e à propriedade, por envolver atos administrativos emitidos no chamado exercício do poder de polícia. Em seguida elaboramos nossa diferenciação conceitual entre processo e procedimento administrativo, amparada em nossa interpretação de que as garantias previstas no artigo 5º, inciso LV da Carta Magna concernentes à ampla defesa e ao contraditório só aplicam-se a processos propriamente ditos, assim compreendidos aqueles em que há litigância, decorrente de interesses contrapostos. Verificamos, por outro lado, que para os procedimentos não litigiosos remanescem as garantias decorrentes do devido processo legal substantivo, dentre as quais destacamos os princípios da isonomia, da razoabilidade, da proporcionalidade e da eficácia. Desenvolvemos ainda a necessidade de os procedimentos e não processos fiscalizatórios atenderem à busca da verdade material e concluímos que apenas por meio da profunda investigação dos fatos analisados poderia ser atendida aquela garantia constitucional. Por último, concluímos que um dos meios imprescindíveis ao exercício dessa busca da verdade material é justamente a oitiva do particular interessado. Assim, amparando-nos em construção teórica voltada à solução de vários casos práticos trazidos para ilustração, finalizamos o trabalho afirmando que, embora não lhes sendo aplicáveis as garantias da ampla defesa e do contraditório, em todos os procedimentos administrativos de fiscalização inclusive os de natureza tributária reside o dever da Administração de ouvir o administrado, em contrapartida ao direito desse último de ser ouvido

Made available in DSpace on 2016-04-26T20:20:13Z (GMT). No. of bitstreams: 1 Fernanda Vasconcelos Fontes Piccina.pdf: 983394 bytes, checksum: 27a2865b16640cd8382e1db5726924e4 (MD5) Previous issue date: 2011-06-13 / The present work aims the study of the Due Process of Law and its implications in administrative disciplinary proceedings. It starts with the background of Due Process in the Brazilian legal and a brief historical description of the principle and its analysis, based on the phenomena of constitutionalization of the law. The study of administrative disciplinary proceedings is made, initially from the general approach of this process at the federal level, from the perspective of Law 8112/90, with the analysis of each of its phases, moving after, the study of principles that give concreteness to the Due Process of Law as well as the consequences of its impact on the process under study. The work contains, therefore, the study in furtherance of the principles of due process of law, namely: contradictory and full defense, natural judge, reasonableness and proportionality and, finally, a reasonable duration of proceedings. In items where the above principles are studied, sought to conceptualize them and examine its foundations, scope and direction in the processes of disciplinary sanctions in order to verify their impact in specific cases, as well as the understanding of the Superior Courts on the matter / O presente trabalho tem por objeto o estudo do devido processo legal e suas implicações no processo administrativo disciplinar. Parte-se da contextualização do Devido Processo Legal no ordenamento jurídico brasileiro e de uma breve descrição histórica do princípio e da sua análise, tomando por base o fenômeno da constitucionalização do Direito. O estudo do processo administrativo disciplinar é feito, inicialmente, a partir de abordagem geral desse processo na esfera federal, sob a ótica da Lei 8112/90, com a análise de cada uma de suas fases, passando-se, após, ao estudo dos princípios que conferem concretude ao Devido Processo Legal, bem como as consequências da sua incidência no processo em estudo. O trabalho compreende, assim, o estudo dos princípios concretizadores do Devido Processo Legal, quais sejam: contraditório e ampla defesa, juiz natural, razoabilidade e proporcionalidade e, por fim, a razoável duração do processo. Nos itens em que os mencionados princípios são estudados, buscou-se conceituá-los e examinar seus fundamentos, sentido e alcance nos processos de aplicação de sanções disciplinares, de modo a constatar a sua incidência nos casos concretos, bem como o entendimento dos Tribunais Superiores sobre a matéria

In the first part of the article, a development for the concepts of provisional remedies and real or personal property bond and covering loss and damage, is proposed, under the Constitutional Court and our national doctrine view; as well as the scope of the first as a fundamental right, and second as a condition of execution. On the following part of the paper, the inclusion and the subsequent amendments to the article 159° of Tax Code is exposed, also its scopes and reasons. Finally, a possible modification of the article, that respect state´s raising goals and due process citizens’ right, is proposed. / El presente artículo desarrolla los conceptos de medida cautelar y contracautela, a la luz de lo resuelto por el Tribunal Constitucional y lo establecido por nuestra doctrina, así como los alcances del primero como derecho fundamental y del segundo como requisito de ejecución. De la misma forma, se analiza los alcances de la incorporación del artículo 159° del Código Tributario, mediante Decreto Legislativo N° 1121, y su modificatoria a través de la Ley N° 30230. Finalmente, se propone una posible modificación al mencionado artículo, de conformidad con los fines recaudatorios del Estado y el derecho a la tutela jurisdiccional efectiva de los administrados.

This article analyzes the so-called surprise-decision prohibition as a rule that follows from the due process of law and as an innovation of the Brazilian New Code of Civil Procedure 2015, observing its incidence. It concludes that this prohibition is part of the right of defense and therefore applicable without express legal prevision, as is the case of Peruvian law. / El artículo analiza la llamada prohibición de la decisión-sorpresacomo regla que deriva del principio de contradicción y en tanto innovacióndel Código Procesal Civil brasileño del año 2015, observando el plano desu incidencia. Llega a la conclusión de que tal prohibición es inherente ala previsión general del derecho de defensa y, por lo tanto, resulta aplicableprescindiendo de una disposición legal expresa, tal como en el caso delderecho peruano. / Este artigo analisa a chamada vedação à decisão-surpresa comouma regra que decorre do princípio do contraditório como uma inovaçãodo Código de Processo Civil brasileiro de 2015, observando o seu plano deincidência, e conclui que tal vedação é ínsita à previsão geral do direito dedefesa, portanto aplicável prescindindo de previsão legal expressa, como é ocaso do direito peruano.

A l’heure du développement des nouvelles technologies et de la multiplication deshypothèses de représentation, la présence physique et personnelle des différentsprotagonistes du procès dans les lieux de justice interroge. Mode traditionnel d’organisationdes rapports processuels, la présence paraît aujourd’hui remise en cause, notamment enraison des lourdeurs de la procédure qu’elle entraînerait. Pourtant, dans le même temps, desvoix s’élèvent pour reconnaître l’existence d’un principe de présence.La présence des acteurs du procès doit en effet conserver sa place au sein du droitprocessuel, en raison de sa légitimité tant juridique qu’économique dans l’organisation duprocès. Elle apparaît alors comme le substrat d’un principe directeur du procès selon lequelles opérations procédurales déterminantes sur l’issue du litige se déroulent en présence desparties, duquel découleraient de nombreuses situations juridiques présentielles. Ce nouveauprincipe de présence, encore à l’état latent à l’heure actuelle, gagnerait à être renforcé afinde préserver une justice à visage humain. / At the time of the development of new technologies and the increase of legalrepresentation cases, physical and personal presence of trial actors in the justice‘s premisesquestions. The presence, which is considered as the traditional method of organizingprocedural relationships, seems to raise some doubts today, especially because of thecumbersomeness of the procedure involved. Nevertheless, at the same time, voices makethem heard to recognize the existence of a principle of presence.Indeed, the presence of the trial actors should hold its place in the procedural law, becauseof its legal as well as economic legitimacy in the organization of the trial. It appears as thebasis of a guiding principle of the trial according to which the determining proceduraloperations on the outcome of the trial occur in the presence of the parties. From this basis, itfollows many legal situations of presence. This new principle of presence, still at a latentstate for the moment, would benefit from being strengthened in order to preserve the humanface of justice.