Memoria (licenciado en ciencias jurídicas y sociales) / Asevertrans is a case where the juridical person is absolved of bribery offenses, condemning his Administrator for the same facts, we try to answer to what arguments this absolutive decision was due, whether it was an application of the Ne bis in idem, or was it a Court decision based on the models of attribution of responsibility. This work seeks to answer this question and establish general criteria as an application of this principle, for subsequent application in similar cases. Key Words: Criminal Liability Legal Person, Asevertrans, Nen bis in idem, Attribution of Responsibility / Asevertrans es un caso donde se absuelve a la persona jurídica de los delitos de cohecho, condenando a su Administrador por los mismos hechos, intentamos responder a que argumentos se debió esta decisión absolutoria, si fue una aplicación del Ne bis in idem, o fue una decisión del tribunal basada en los modelos de atribución de responsabilidad. Este trabajo busca responder esta pregunta y establecer criterios generales en tanto aplicación de este principio, para su posterior aplicación en casos similares. Palabras Claves: Responsabilidad Penal Persona Jurídica, Asevertrans, Nen bis in idem, Atribución de Responsabilidad

This diploma thesis focuses on the topic of the principles applied during proceedings regarding offences, mainly the principle of non bis in idem, which this thesis focuses on. The non bis in idem principle means that a matter cannot be judged twice, because it is generally accepted that two punishments for the same crime are unfair. This principle is applied in proceedings on criminal charges and because the concept of criminal charges is autonomous according to the European Court for Human rights, i.e. it has specific objective content, I chiefly discussed interpretation of this concept. According to the European Court for Human Rights, in order for the issue to be criminal charges within the meaning of Article 4(1) of the Protocol to the European Convention on Human Rights, the charges must fulfil the so-called Engel criteria, which I have endeavoured to explain to the reader. These criteria were created by the European Court for Human Rights in the case of Engel and Others v. the Netherlands (1976), whereas these criteria were developed before the same court in the case of Bendenoun v. France (1994). These criteria are decisive in regard to whether the issue is criminal charges and whether the guarantees offered by the European Convention on Human Rights must be applied during the proceedings,...

Tax crimes Abstract This thesis deals with the topic of tax crimes. Its goal is to analyze the current legislation regarding tax offences in the Czech Republic, that is both from a general perspective and from the perspective of specific types of tax crimes, and identify the weaknesses of the legislation. These weaknesses were found mostly in the rigid reaction of the legislator to legislative changes in the law, which causes these changes not to be reflected in the penal code. Some sections are dedicated to general topics about taxes and tax offences, such as the reporting of tax crimes and their preparation and attempt. Furthermore, sections of the penal code were interpreted with a focus on parts that might pose a problem during interpretation. Such problems are for example the extent of a committed tax fraud, the recent extension of the crime in Section 227 of the penal code to include duties during tax governance or the examination of the connections that the penal code has to tax legislation. The following part compared the Czech legislation regarding tax crimes to those in Slovakia and in Austria. Then it focuses on the examination of current problems in the field of tax crimes, mainly the principle of ne bis in idem, the principle of nemo tenetur se ipsum accusare and the problem connected to...

Essa tese realiza, em um primeiro momento, uma investigação sobre a vinculação e o diálogo que pensamento de Paul Ricoeur estabelece com outras tendências filosóficas, em especial aquelas formuladas por Wilhelm Dilthey, Martin Heidegger e Hans-Georg Gadamaer e com a fenomenologia de Edmund Husserl, com ênfase em seu método fenomenológico. Nesse momento, também apresenta o diálogo que Paul Ricoeur mantém com a filosofia reflexiva de Nabert e as críticas que faz às chamadas filosofias do sujeito, em especial ao Cogito cartesiano. Apresenta dessa forma, os principais conceitos da filosofia hermenêutica, desde Friedrich Shcleiermacher, seu principal precursor, até Hans- Georg Gadamer, com ênfase na contribuição que Paul Ricoeur oferece para esse campo. Em um segundo momento, este trabalho examina a aplicação, por Paul Ricoeur, dos conceitos de sua hermenêutica na exegese que faz da Poética de Aristóteles, precisamente do ternário mimesis, muthos e katharsis. Apresenta, em seguida, a reinscrição que Ricoeur promove de seus resultados em uma teoria da narratividade, que ele chama de metagênero do narrativo. Este trabalho faz um recorte nesse metagênero, passando a acompanhar apenas o desenvolvimento promovido por Ricoeur que dá lugar à narrativa de ficção. Em seguida, examina esses conceitos, que se endereçam para a constituição da hermenêutica do si e tem na noção de identidade narrativa seu principal núcleo. No último momento, este trabalho realiza uma apropriação, no sentido gadameriano, dessa noção promovendo uma aproximação dela com o universo ficcional de Grande sertão:veredas, de João Guimarães Rosa. Por último, de forma muito breve, apresenta uma síntese das principais decorrências éticas, no sentido aristotélico, dessa noção. / This argument holds, in a first moment, a research on the linkage and dialogue that Paul Ricoeur establishes with other philosophical trends, especially those made by Wilhelm Dilthey, Martin Heidegger, Hans-Georg Gadamaer and Edmund Husserl, with emphasis on the phenomenological method. At that time, it also shows the dialogue that Paul Ricoeur maintains with Naberts reflective philosophy and the critics made to the philosophies of the self, in particular the Cartesian Cogito. Thus presents the main concepts of hermeneutic philosophy, since Friedrich Shcleiermacher, its principal precursor, until Hans-Georg Gadamer, with emphasis on the contribution that Paul Ricoeur offers for this field. Later, this work examines the application done by Paul Ricoeur of the concepts of his hermeneutic at the exegesis done at Aristotles Poetics, precisely the mimesis ternary, Muthos and katharsis. Then it shows the reinscription that Ricoeur promotes of his results on a theory of narrative, which he calls \"narrative meta-category. This work highlights this meta-category, monitoring only the development promoted by Ricoeur giving rise to the fiction narrative. Then examines these concepts, which address for the establishment of the \"hermeneutics of self\" and the core is the narrative identity notion. After that, this work takes ownership, in a gadamerian sense, of notion promoting an approach with the fictional universe of Grande Sertão Veredas, from João Guimarães Rosa. Finally, very briefly, presents a summary of the main ethical consequences, the Aristotelian sense, of that notion.

Sammanfattning Uppsatsen behandlar EU-stadgans tillämplighet på det svenska dubbelförfarandet, påförande av skattetillägg och utdömande av straffrättsliga påföljder vid oriktig uppgift. Framställningen baseras på gällande lagtext vid 1 december 2011, men hänsyn har även tagits till lagförslaget avseende den nya skatteförfarandelagen, SFL, som avses träda i kraft den 1 januari 2012.  Besvarandet av syftet sker ur ett svenskt perspektiv med beaktande av rättssäkerheten för den enskilde. Det klargörs att EU-stadgans ställning innebär att den skall ha företräde framför motstridig nationell rätt. Vidare kan kravet på klart stöd som HD har uppställt för att underkänna det svenska dubbelförfarandet med stöd av Europakonventionen, inte upprätthållas vid EU-stadgans tillämpning. Ett sådant krav skulle strida mot rättssäkerhetskravet på en bestämd rättskällehierarki, och därmed inte tillförsäkra den enskildes rättssäkerhet. Kravet på likabehandling vid rättstillämpningen för att tillförsäkra den enskildes rättssäkerhet innebär dock inte att det föreligger ett krav på EU-stadgans tillämpning i alla mål avseende det svenska dubbelförfarandet vid oriktig uppgift. Detta eftersom det inte finns anledning att anta att HD eller HFD gör en annan bedömning än den HD nyligen har gjort i NJA 2011 s. 444, trots de konkreta unionsrättsliga anknytningarna i målet. Slutligen klargör uppsatsen även att det emellertid finns skäl att anta att EU-domstolen skulle kunna komma att göra en annan bedömning än HD. Mot bakgrund av EU-domstolens uttalande i praxis om medlemstaternas skyldighet att även inom området för direkt beskattning iaktta unionsrätten vid utförande av olika sanktioner, samt medlemsstaternas lojalitetsplikt, anförs det att artikel 50 i EU-stadgan därför bör tillämpas på det svenska dubbelförfarandet vid oriktig uppgift. Likväl föreligger det inget krav på EU-stadgans tillämpning på det svenska dubbelförandet, med hänsyn till den enskildes rättsäkerhet, ur ett svenskt perspektiv. / Abstract The purpose of this thesis is to clarify the EU Charter’s applicability on the Swedish double parallel system regarding tax crime and tax surcharge, from a Swedish viewpoint, with consideration for the individual’s requirement for legal certainty. The thesis is based on current law as of the 1st of December 2011, however due account is taken to the new law proposal for the Swedish Tax Assessment/Payment Act, which is expected to be in force on the 1st of January 2012. Also, the thesis clarifies the EU Charter’s supremacy over national law. Furthermore, it is shown that the Swedish Supreme Court’s (HD) requirement for “clear support” in the European Convention to bypass national Swedish law cannot be upheld in respect to the EU Charter, as this would conflict with the requirement for a set legal hierarchy to fulfill the individual’s adequate legal certainty. The Swedish Supreme Court has found that the EU Charter can not be applied to the Swedish double punishment system, regardless of concrete facts in the case being related to EU-law. However, the condition of equal treatment with regards to legal certainty does not result in an absolute requirement for the EU Charter’s applicability on the Swedish system, as there is no evidence that the Swedish Supreme Court will change its assessment of the matter at hand. Nevertheless, it is argued that there is ample reason to believe that the Court of Justice would make a different assessment of the issue, considering the Court’s previous statements with respect to the member states responsibility to regard EU Law even within the field of direct taxation. Therefore, the thesis concludes that although there can be no absolute requirement to apply the EU Charter to the Swedish system, with regards to legal certainty, the EU Charter should nonetheless be applicable.

Essa tese realiza, em um primeiro momento, uma investigação sobre a vinculação e o diálogo que pensamento de Paul Ricoeur estabelece com outras tendências filosóficas, em especial aquelas formuladas por Wilhelm Dilthey, Martin Heidegger e Hans-Georg Gadamaer e com a fenomenologia de Edmund Husserl, com ênfase em seu método fenomenológico. Nesse momento, também apresenta o diálogo que Paul Ricoeur mantém com a filosofia reflexiva de Nabert e as críticas que faz às chamadas filosofias do sujeito, em especial ao Cogito cartesiano. Apresenta dessa forma, os principais conceitos da filosofia hermenêutica, desde Friedrich Shcleiermacher, seu principal precursor, até Hans- Georg Gadamer, com ênfase na contribuição que Paul Ricoeur oferece para esse campo. Em um segundo momento, este trabalho examina a aplicação, por Paul Ricoeur, dos conceitos de sua hermenêutica na exegese que faz da Poética de Aristóteles, precisamente do ternário mimesis, muthos e katharsis. Apresenta, em seguida, a reinscrição que Ricoeur promove de seus resultados em uma teoria da narratividade, que ele chama de metagênero do narrativo. Este trabalho faz um recorte nesse metagênero, passando a acompanhar apenas o desenvolvimento promovido por Ricoeur que dá lugar à narrativa de ficção. Em seguida, examina esses conceitos, que se endereçam para a constituição da hermenêutica do si e tem na noção de identidade narrativa seu principal núcleo. No último momento, este trabalho realiza uma apropriação, no sentido gadameriano, dessa noção promovendo uma aproximação dela com o universo ficcional de Grande sertão:veredas, de João Guimarães Rosa. Por último, de forma muito breve, apresenta uma síntese das principais decorrências éticas, no sentido aristotélico, dessa noção. / This argument holds, in a first moment, a research on the linkage and dialogue that Paul Ricoeur establishes with other philosophical trends, especially those made by Wilhelm Dilthey, Martin Heidegger, Hans-Georg Gadamaer and Edmund Husserl, with emphasis on the phenomenological method. At that time, it also shows the dialogue that Paul Ricoeur maintains with Naberts reflective philosophy and the critics made to the philosophies of the self, in particular the Cartesian Cogito. Thus presents the main concepts of hermeneutic philosophy, since Friedrich Shcleiermacher, its principal precursor, until Hans-Georg Gadamer, with emphasis on the contribution that Paul Ricoeur offers for this field. Later, this work examines the application done by Paul Ricoeur of the concepts of his hermeneutic at the exegesis done at Aristotles Poetics, precisely the mimesis ternary, Muthos and katharsis. Then it shows the reinscription that Ricoeur promotes of his results on a theory of narrative, which he calls \"narrative meta-category. This work highlights this meta-category, monitoring only the development promoted by Ricoeur giving rise to the fiction narrative. Then examines these concepts, which address for the establishment of the \"hermeneutics of self\" and the core is the narrative identity notion. After that, this work takes ownership, in a gadamerian sense, of notion promoting an approach with the fictional universe of Grande Sertão Veredas, from João Guimarães Rosa. Finally, very briefly, presents a summary of the main ethical consequences, the Aristotelian sense, of that notion.

Syftet med min uppsats är, dels att utreda vilka huvudsakliga konsekvenser som 2013 års praxis angående ”Ne bis in idem” föranlett för den svenska skatteprocessen, dels att analysera vilka resningsmöjligheter som föreligger för enskilda som drabbats av Sveriges konventions­överträdelser. Ett ytterligare syfte med uppsatsen är att analysera huruvida lagförslagen i SOU 2013:62 uppfyller grund­läggande rättssäkerhetskrav samt att föreslå ändringar till nyss nämnda lagförslag. Innan år 2013 bedömde Högsta domstolen att systemet med dubbla sanktioner inom ramen för skilda förfaranden var förenligt med principen ”Ne bis in idem”, eftersom det saknades ”klart stöd” för att underkänna hela det svenska systemet. I NJA 2013 s. 502 fann Högsta domstolen att det numera finns ”tillräckligt stöd” för att underkänna hela det svenska systemet. Högsta domstolens nya ställningstagande innebär att såväl mervärdeskatt som inkomstskatt och arbetsgivaravgifter omfattas av förbudet mot dubbelbestraffning och dubbelprövning av lagöverträdelser som grundar sig på samma faktiska omständigheter och som riktats mot samma rättssubjekt. I förevarande framställning har jag därför utrett vad 2013 års praxis innebär respektive vilka sammanhängande frågor som fortfarande söker svar. I NJA 2013 s. 746 fann Högsta domstolen dessutom att rättsläget förändrades redan den 10 februari 2009. Att rättsläget förändrades vid nyss nämnda brytpunkt har i efterföljande avgöranden vid såväl Högsta domstolen som vid Högsta förvaltningsdomstolen visat sig vara avgörande för huruvida personer beviljats resning. I denna framställning har jag därför analyserat vilka omständigheter som enligt 2013 års praxis varit avgörande för att resning ska beviljas vid Högsta domstolen respektive Högsta förvaltningsdomstolen. I september 2013 lämnades betänkandet av utredningen om rättssäkerhet i skatteförfarandet (RIS-utredningen) över till regeringen som en direkt följd av 2013 års förändrade rättsläge. Flertalet remissinstanser bl.a. Ekobrottsmyndigheten, Domstolsverket och Skatteverket har lämnat remissyttranden med tudelad kritik. Förevarande framställning innehåller en konsekvens­analys av RIS-utredningens lagförslag. Framställningen innehåller även en analys av huruvida lagförslagen uppfyller grundläggande rättssäkerhetskrav om förutsebarhet och lika­behandling. Jag har i min framställning kommit fram till att lagförslaget inte uppfyller kraven på förutsebarhet eller att lika fall ska behandlas lika. I framställningen föreslår jag därför utifrån ett de lege ferenda-resonemang hur några utvalda risker som ett genomförande av SOU 2013:62 skulle innebära kan undanröjas.

Thesis (doctoral)--Universität Bayreuth, 2004/05. / Includes bibliographical references (p. 421-438) and index.

Diss. Univ. St. Gallen, 2008 ; Nr. 3441. / Literaturverz.

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...