Bien que la solidarité en droit civil français, qui puise ses origines en droit romain, ait été importée dans les Codes civils coloniaux du Vietnam, elle n'est pas adoptée par le droit civil moderne du Vietnam. L'obligation solidaire présentée par le droit civil vietnamien est particulièrement originale. Elle s'écarte du droit civil français ainsi que du droit romano-germanique. Il existe une équivalence fonctionnelle entre l'obligation solidaire en droit vietnamien et la solidarité en droit français. La principale différence est l'absence des effets secondaires de l'obligation solidaire en droit civil vietnamien. Quant à l'obligation in solidum en droit civil français, celle-ci a un équivalent fonctionnel dans la responsabilité solidaire en droit civil vietnamien. Cependant, si l'obligation in solidum en droit civil français présente à la fois une pluralité de sources et une unité de source, la responsabilité solidaire en droit civil vietnamien ne connait qu'une unité de source. La mondialisation du droit et le vent de réformes du droit des obligations en Europe au sein de laquelle la France se trouve, apportent une chance pour que l'obligation solidaire en droit civil du Vietnam puisse s'approcher de la solidarité du droit civil occidental en général et du droit civil français en particulier. / The obligation solidaire in French civil law took its origins from Roman law. This law was imported to Colonial Civil Codes of Vietnam, however it was not adopted by the modern civil law of Vietnam. The joint and several obligation presented by the Vietnamese civil law is original. It diverges from the French civil and Romano-Germanic law. The joint and several obligation in Vietnamese private law is functional equivalence to the obligation solidaire in French private law. The main difference is the absence of the secondary effects on the joint and several obligation in Vietnamese civil law. Due to the obligation jointly and severally in French civil law, it has a functional joint and several liability in Vietnamese civil law equivalent. However, if the obligation in solidum in French civil law has both a plurality of sources and a source unit; joint and several liability in Vietnamese civil law recognizes a source unit. The trend of globalization of law and selling reform of contract law in Europe in which France finds itself, provide an opportunity for the joint and several liability in civil law of Vietnam can approach the solidarity of civil law West in general and the French civil law in particular.

LR Konstitucinis Teismas savo išaiškinimuose yra pažymėjęs, kad dėl neteisėtų veiksmų nukentėjusiam asmeniui visais atvejais yra užtikrinama galimybė reikalauti teisingo žalos atlyginimo ir jį gauti, o teisingumo ir teisinės valstybės principai sąlygoja, kad įstatyminės poveikio priemonės garantuotų asmenų teisėtų interesų pusiausvyrą. LR CK 6.270 str. 3 d. numato, kad didesnio pavojaus šaltinio valdytojas (toliau – DPŠV), laikomas solidariai atsakingu su neteisėtai didesnį pavojaus šaltinį užvaldžiusiu asmeniu atvejais, kai dėl šaltinio praradimo yra ir paties valdytojo kaltės, bei tai, kad atlyginęs žalą DPŠV, gauna regreso teisę į neteisėtai didesnio pavojaus šaltinį užvaldžiusį asmenį. Toks teisinis reguliavimas gali sąlygoti, kad DPŠV dėl neatsargumo praradęs tą šaltinį, gali būti priverstas atsakyti ta pačia apimtimi, kaip ir tyčiniais nusikalstamais veiksmais žalą sukėlę asmenys. Todėl kyla abejonė, ar CK 6.270 str. 3 d. ta apimtimi, kuri numato solidariąją DPŠV atsakomybę, nepažeidžia asmenų teisėtų interesų pusiausvyros. Magistro darbe buvo nustatyta ir tiriama: DPŠV atsakomybės požymiai ir atribojimas nuo kitų atsakomybės rūšių; solidariosios atsakomybės problematika deliktiniuose santykiuose; DPŠV ir nukentėjusiojo asmens teisėti interesai Lietuvoje. Darbe vertinama, kaip skirtingose valstybėse gali būti derinami asmens, valdančio objektą, kuris pagal Lietuvos teisę laikomas didesnio pavojaus šaltiniu, ir nukentėjusiojo dėl to šaltinio asmens interesai. Buvo... [toliau žr. visą tekstą] / Constitutional Court of the Republic of Lithuania has held in it’s decisions, that the constitutional imperative for compensation for material and moral damage is inherent in the Constitution enshrined the principle of justice that laws must be provided with all the necessary legal preconditions for just compensation of damages to victims. However, the constitutional principles of justice and the rule of law, also implies that the measures established, have to meet the legitimate and universally important objectives and guarantee of balance of legitimate interests. There is 6.270 Art. 3 p. in Civil Code of the Republic of Lithuania which provides that the possessor of a potentially hazardous object (hereinafter PPHO), the latter and the person who seized the potentially hazardous object unlawfully, shall be held jointly and severally liable for the damage caused by that object, in cases where the loss of possession of a potentially hazardous object results also from the fault (as well negligence) of the possessor. Upon having compensated for the damage, the PPHO shall acquire a right of recourse for the recovery of sums paid against the person who unlawfully seized the potentially hazardous object. Having regard to the legal regulation, there is possibility of situation where the PPHO which contributed fractional share in loss of possession of potentially hazardous object should be liable for the damage caused by intentional criminal acts made by third parties. Moreover... [to full text]

O presente trabalho busca examinar a aplicação da responsabilidade solidária entre sociedades objeto de controle e coligação, conforme previsão do §2º, do art. 4º da Lei nº 12.846/2012, conhecida como Lei Anticorrupção. Pretende-se analisar a regra de solidariedade da Lei Anticorrupção confrontando-a com a regra de responsabilidade dos grupos societários, conforme Lei n.º 6.404/1976 (Lei das S.A.) e Lei n.º 10.406/2002 (Código Civil), com o fito de buscar um critério coerente com essa realidade para imputação de responsabilidade no âmbito das sociedades grupadas. O pano de fundo desta dissertação é dado pelas expectativas da sociedade brasileira no que concerne ao combate à corrupção, especialmente em relação aos detentores do poder econômico. A pesquisa utilizou-se do método dedutivo de análise e filia-se à visão dogmática baseada no tripé doutrina, legislação e jurisprudência, procurando, contudo, escapar à limitação de um debate meramente conceitual, na medida em que busca integrar uma abordagem social, alicerçada em dados da atual realidade brasileira do processo de integração empresarial. A dissertação inicia-se com um estudo histórico sobre o surgimento e a formação dos grupos societários, partindo da sociedade isolada dos primórdios até os grandes conglomerados econômicos da atualidade, sempre com ênfase nas peculiaridades da realidade brasileira. No percurso histórico procuramos examinar questões da personalidade jurídica, da autonomia e separação patrimonial, bem como a responsabilidade das sociedades e seus sócios perante credores sociais. Ao iniciar o exame dos grupos societários, levantam-se temas como: conceito de grupo societário, poder de controle, direção unitária, autonomia patrimonial e unidade econômica, para enfim tratarmos da responsabilidade no âmbito dos grupos societários, com a apresentação dos principais modelos regulatórios: (i) modelo norte americano (entity law approach); (ii) modelo europeu (enterprise approach); e, (iii) modelo alemão (dualista approach). Antes de abordar o modelo de responsabilidade adotado pela Lei Anticorrupção, procuramos examinar o complexo fenômeno da corrupção, suas raízes histórico-culturais entre nós, sua presença indiscutível nos mais diferentes países e seus deletérios efeitos sobre a sociedade, em especial de países em desenvolvimento. Na sequência, abordamos como foi emoldurado o sistema brasileiro de defesa contra a corrupção, bem como a origem e influência da Lei Anticorrupção, bem como suas principais características, especialmente a responsabilidade objetiva, a amplitude de sua aplicação, as sanções impostas e principais críticas existentes. Finalmente confrontamos a proposta apresentada pela Lei Anticorrupção para responsabilidade entre sociedades ligadas por meio da relação de controle ou coligação e o modelo de responsabilidade da Lei das S.A. Buscamos apresentar critérios que conciliem a aplicação da responsabilidade solidária no âmbito dos grupos societários e a Lei Anticorrupção, com vistas a aprimorar a aplicação da norma, tendo sempre como \"pedra de toque\" a observação e a consideração da realidade dinâmica das sociedades grupadas e os anseios da sociedade brasileira no combate à corrupção. / This paper seeks to examine the application of joint and several liabilities between controlled and affiliated companies, according to the provision of the art. 4º, §2 of Law 12.846/2012, known as the Anti-Corruption Law. The aim is to analyze the rule of joint and several liabilities provided by the Anti-Corruption Law, confronting it with the liability rule applicable to corporate groups, according to Law no. 6.404/1976 (Corporation Law) and Law no. 10406/2002 (Civil Code), with the purpose of seeking criteria consistent with this scenario regarding affiliated companies\' liability imputation within the affiliated companies. The background of this dissertation is given by Brazilian society\'s expectations regarding the fight against corruption, especially about the economic power holders. At the researching process, it was used the deductive method of analysis and it is based on a dogmatic vision based on the tripod doctrine, legislation and jurisprudence, nevertheless, trying to avoid the limitation of a purely conceptual debate, insofar as it seeks to integrate a social approach, grounded on the data of the current Brazilian reality of the business integration process. The dissertation begins with a historical study about the emergence and formation of corporate groups, starting from the single companies of the beginnings to the great economic conglomerates of today, always with emphasis on the peculiarities of the Brazilian reality. In the course of history, we sought to examine questions of legal personality, autonomy and separation of assets, as well as the liability of companies and their partners towards social creditors. When examining corporate groups from a scientific perspective, issues such as corporate group concept, control, unitary direction, autonomy of assets and economic unit, to finally deal with the liability within the corporate groups, with the presentation of the main regulatory models: (i) American model (entity law approach); (ii) European model (enterprise approach); And, (iii) the German model (dualist approach). Before approaching the model of liability provided by the Anti-Corruption Law, we sought to examine the complex phenomenon of corruption, its historical-cultural roots among us, its indisputable presence in the most different countries and its deleterious effects on society, especially in developing countries. We will, then, discuss how Brazil\'s anti-corruption system was framed, as well as the origin and influence of the Anti-Corruption Law, as well as its main characteristics, especially objective liability, the extent of its application, the sanctions imposed and the main criticisms that exists. Finally, we will be confronting the proposal presented by the Anti-Corruption Law for liability between companies bound by a control or affiliate relationship and the model of responsibility of Brazilian Corporate Law. We seek to present criteria that reconcile the application of joint liability in the scope of corporate groups and the Anti-Corruption Law, seeking to improve the application of the norm, always having as a \"touchstone\" the observation and consideration of the dynamic reality of group societies and the yearnings of Brazilian society in the fight against corruption.

O presente trabalho busca examinar a aplicação da responsabilidade solidária entre sociedades objeto de controle e coligação, conforme previsão do §2º, do art. 4º da Lei nº 12.846/2012, conhecida como Lei Anticorrupção. Pretende-se analisar a regra de solidariedade da Lei Anticorrupção confrontando-a com a regra de responsabilidade dos grupos societários, conforme Lei n.º 6.404/1976 (Lei das S.A.) e Lei n.º 10.406/2002 (Código Civil), com o fito de buscar um critério coerente com essa realidade para imputação de responsabilidade no âmbito das sociedades grupadas. O pano de fundo desta dissertação é dado pelas expectativas da sociedade brasileira no que concerne ao combate à corrupção, especialmente em relação aos detentores do poder econômico. A pesquisa utilizou-se do método dedutivo de análise e filia-se à visão dogmática baseada no tripé doutrina, legislação e jurisprudência, procurando, contudo, escapar à limitação de um debate meramente conceitual, na medida em que busca integrar uma abordagem social, alicerçada em dados da atual realidade brasileira do processo de integração empresarial. A dissertação inicia-se com um estudo histórico sobre o surgimento e a formação dos grupos societários, partindo da sociedade isolada dos primórdios até os grandes conglomerados econômicos da atualidade, sempre com ênfase nas peculiaridades da realidade brasileira. No percurso histórico procuramos examinar questões da personalidade jurídica, da autonomia e separação patrimonial, bem como a responsabilidade das sociedades e seus sócios perante credores sociais. Ao iniciar o exame dos grupos societários, levantam-se temas como: conceito de grupo societário, poder de controle, direção unitária, autonomia patrimonial e unidade econômica, para enfim tratarmos da responsabilidade no âmbito dos grupos societários, com a apresentação dos principais modelos regulatórios: (i) modelo norte americano (entity law approach); (ii) modelo europeu (enterprise approach); e, (iii) modelo alemão (dualista approach). Antes de abordar o modelo de responsabilidade adotado pela Lei Anticorrupção, procuramos examinar o complexo fenômeno da corrupção, suas raízes histórico-culturais entre nós, sua presença indiscutível nos mais diferentes países e seus deletérios efeitos sobre a sociedade, em especial de países em desenvolvimento. Na sequência, abordamos como foi emoldurado o sistema brasileiro de defesa contra a corrupção, bem como a origem e influência da Lei Anticorrupção, bem como suas principais características, especialmente a responsabilidade objetiva, a amplitude de sua aplicação, as sanções impostas e principais críticas existentes. Finalmente confrontamos a proposta apresentada pela Lei Anticorrupção para responsabilidade entre sociedades ligadas por meio da relação de controle ou coligação e o modelo de responsabilidade da Lei das S.A. Buscamos apresentar critérios que conciliem a aplicação da responsabilidade solidária no âmbito dos grupos societários e a Lei Anticorrupção, com vistas a aprimorar a aplicação da norma, tendo sempre como \"pedra de toque\" a observação e a consideração da realidade dinâmica das sociedades grupadas e os anseios da sociedade brasileira no combate à corrupção. / This paper seeks to examine the application of joint and several liabilities between controlled and affiliated companies, according to the provision of the art. 4º, §2 of Law 12.846/2012, known as the Anti-Corruption Law. The aim is to analyze the rule of joint and several liabilities provided by the Anti-Corruption Law, confronting it with the liability rule applicable to corporate groups, according to Law no. 6.404/1976 (Corporation Law) and Law no. 10406/2002 (Civil Code), with the purpose of seeking criteria consistent with this scenario regarding affiliated companies\' liability imputation within the affiliated companies. The background of this dissertation is given by Brazilian society\'s expectations regarding the fight against corruption, especially about the economic power holders. At the researching process, it was used the deductive method of analysis and it is based on a dogmatic vision based on the tripod doctrine, legislation and jurisprudence, nevertheless, trying to avoid the limitation of a purely conceptual debate, insofar as it seeks to integrate a social approach, grounded on the data of the current Brazilian reality of the business integration process. The dissertation begins with a historical study about the emergence and formation of corporate groups, starting from the single companies of the beginnings to the great economic conglomerates of today, always with emphasis on the peculiarities of the Brazilian reality. In the course of history, we sought to examine questions of legal personality, autonomy and separation of assets, as well as the liability of companies and their partners towards social creditors. When examining corporate groups from a scientific perspective, issues such as corporate group concept, control, unitary direction, autonomy of assets and economic unit, to finally deal with the liability within the corporate groups, with the presentation of the main regulatory models: (i) American model (entity law approach); (ii) European model (enterprise approach); And, (iii) the German model (dualist approach). Before approaching the model of liability provided by the Anti-Corruption Law, we sought to examine the complex phenomenon of corruption, its historical-cultural roots among us, its indisputable presence in the most different countries and its deleterious effects on society, especially in developing countries. We will, then, discuss how Brazil\'s anti-corruption system was framed, as well as the origin and influence of the Anti-Corruption Law, as well as its main characteristics, especially objective liability, the extent of its application, the sanctions imposed and the main criticisms that exists. Finally, we will be confronting the proposal presented by the Anti-Corruption Law for liability between companies bound by a control or affiliate relationship and the model of responsibility of Brazilian Corporate Law. We seek to present criteria that reconcile the application of joint liability in the scope of corporate groups and the Anti-Corruption Law, seeking to improve the application of the norm, always having as a \"touchstone\" the observation and consideration of the dynamic reality of group societies and the yearnings of Brazilian society in the fight against corruption.

Con frecuencia, los daños que sufren las víctimas de accidentes pueden ser puestos a cargo de varias personas. Sin embargo, el ordenamiento jurídico español no dispone de un régimen que regule las relaciones de los corresponsables entre sí y las de éstos con la víctima. En el derecho español de daños, un numeroso grupo de leyes especiales y una jurisprudencia ya consolidada han optado por imponer el régimen jurídico de la solidaridad de deudores a los casos de corresponsabilidad por un daño. La importación de la solidaridad a los supuestos de cocausación de un daño ha significado, sin embargo, la aplicación de ese régimen jurídico a supuestos de hecho diferentes a los previstos en la parca regulación del Código civil. El trabajo analiza los efectos de la solución en la prevención de accidentes futuros y en el aseguramiento de las actividades sometidas a un régimen de responsabilidad solidaria. / Amb freqüència, els danys que sofreixen les víctimes dels accidents poden posar-se a càrrec de vàries persones. L'ordenament jurídic espanyol no disposa, però, d'un règim que reguli les relacions dels corresponsables entre sí i les d'aquests amb la víctima comú. En el dret espanyol de danys, un nombrós grup de lleis especials i una jurisprudència ja consolidada han optat per imposar el règim de la solidaritat de deutors als supòsits de corresponsabilitat per un dany. La importació de la solidaritat als casos de cocausació d'un danys ha significat l'ampliació d'aquell règim jurídic a situacions no previstes a la minsa regulació del Codi civil. El treball analitza els efectes de la solució a la prevenció d'accidents futurs i a l'assegurament de les activitats sotmeses a un règim de responsabilitat solidària. / Joint and several liability is almost the default rule in cases with multiple tortfeasors in the Spanish law of torts. The traditional justification of the rule thinks on the victims and the advantage of one rule that permits to the victims to attack a variety of debtors. Anyway, the joint and several liability rule has an effect on the deterrence and in the insurance market. The work proposes an analysis of the joint and several liability among multiple tortfeasors from the tortfeasor perspective.

Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-10T19:01:41Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa.pdf: 830327 bytes, checksum: 1e9627d58698dca80925ec6db0a4b06e (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Sarah, boa noite A formatação de seu trabalho não está de acordo com as normas da ABNT. Será encaminhado por e-mail o que deverá ser alterado. Att. on 2015-09-10T21:19:23Z (GMT) / Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-10T22:40:20Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa.pdf: 1049067 bytes, checksum: d63aef6d7ea8873029d90a3952e228e0 (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Sarah, bom dia Só mais um detalhe: na capa retire aquele traço que consta ao lado do nome da fundação. Acabei não notando e não sinalizei como erro no arquivo que te encaminhei. Desculpa. E no restante, está perfeito. Se você conseguir submeter o trabalho ainda hoje, logo já aprovo. Grata. Renata on 2015-09-11T13:34:20Z (GMT) / Submitted by Sarah Mila Barbassa (sarahbarbassa@yahoo.com.br) on 2015-09-11T17:43:44Z No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-09-11T17:48:56Z (GMT) No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) / Made available in DSpace on 2015-09-11T18:10:00Z (GMT). No. of bitstreams: 1 Responsabilidade Tributária - Sarah Mila Barbassa 11.09.pdf: 830287 bytes, checksum: a5017253e8f1d8f41af09dbc60304204 (MD5) Previous issue date: 2015 / O presente estudo tem por objetivo avaliar se o sistema jurídico brasileiro permite a atribuição de responsabilidade tributária a empresas integrantes de um mesmo grupo econômico. Para atingir o referido objetivo, foi realizada investigação baseada na análise de precedentes previamente selecionados na esfera administrativa e judicial. Também foram avaliadas a doutrina e a legislação específicas que tratam do assunto. Primeiramente, identificamos o conceito de grupo econômico adotado pelas autoridades fiscais e pela jurisprudência, assim como as bases legais que suportariam a tentativa de responsabilização nesses casos. Depois, analisamos a validade da legislação que poderia suportar a imposição da referida responsabilidade, confrontando-a com a doutrina e a jurisprudência. O resultado deste estudo demonstrou que o pertencimento a um grupo econômico não resulta na imposição de responsabilidade tributária às empresas que o compõem e que, a despeito de existirem, basicamente, três caminhos para responsabilizar empresas que integram um mesmo grupo econômico, apenas dois deles seriam juridicamente válidos. Referimo-nos aos casos em que duas ou mais empresas podem ser consideradas contribuintes solidárias por realizarem em conjunto o fato gerador do tributo e àqueles que decorrem da aplicação da teoria da desconsideração da personalidade jurídica. / The present study has the goal of evaluating whether the Brazilian legal system allows the imposition of tax liability to companies pertaining to the same economic group. To achieve said purpose, an investigation based on the analysis of precedents previously selected from the administrative and judicial jurisprudence was made. The specific doctrine and legislation on the matter were also evaluated. Firstly, we have identified the definition of economic group adopted by the tax authorities and the jurisprudence, as well as the legal bases that would support the attempt of allocating tax liability in such cases. After, we have analyzed the validity of the legislation that could support the attribution of responsibility, confronting it with the doctrine and the jurisprudence. The result of this study has shown that the mere pertaining to an economic group does not result in the imposition of tax liability and that although there are basically three ways to allocate tax liability to companies that belong to the same economic group; just two of them would be valid from a legal standpoint. We are referring to the cases involving two or more companies that can be deemed joint and several liable due the joint practice of the tax triggering event and to the ones that arise from the application of the disregard of legal entity doctrine

The purpose of this study was to investigate what different relevant professionals are experiencing regarding parental responsibility and commitment in their contact with juveniles and their parents. Our main focus was socially disadvantaged families. We also wanted to investigate the professionals' opinions on principal parental responsibility since the Swedish political party Moderaterna recently suggested the sum of joint and several liability should be raised in order to motivate parents to take responsibility and hinder their juveniles from committing criminal acts. A qualitative study was implemented and included six interviews. The informants are all employed in different fields of work in Malmö town in which they meet children and their parents, foremost in troublesome situations. Our empirical data were compared to and analysed with previous research data such as peer reviewed studies and scientific articles. This was carried out in combination with two theoretical perspectives relevant to the purpose of our study and its questions at issue. Most of the previous research indicates that juvenile delinquency is mainly contributed by structural problems and that different ways of punishing parents for the acts of their children seldomly increases the likelihood of decreased offending. On the contrary it seems to impair the situation of the affected families even more. The result of our empirical data showed that most of our informants did not regard parental commitment or responsibility as an issue or that the parents they meet lack these kinds of characteristics. Furthermore the overall opinion on a raised sum of joint and several liability was that it would serve no good since the main persuasion of the informants was that structural problems and lack of tools to control and monitor juveniles were the key issues.

在美國，會計師界多主張受到不公平的法律對待，一直到現在，他們對於未偵測到的重大財務報表誤述，多需負起「連帶賠償」的責任，因此近二十年來會計師團體一直極力爭取更為寬鬆的「比例賠償」制度，終於在最近幾年得到逐步地改善；但另一方面，投資人則擔心「比例賠償」制度的實施，將會使得投資人在面臨被告經理人沒有能力償還賠償時，無法從被告會計師身上取得補償而降低對其之保護。有鑑於此項議題之爭議不斷，本研究欲藉由檢視會計師法律責任會如何影響經理人的舞弊行為以及會計師的查核努力，以釐清會計師法律責任對審計失敗的影響。 本研究修正Patterson and Wright (2003)的分析模型，進一步以經理人策略性選擇舞弊金額的情況加入賽局模型，探討在審計品質只受會計師查核努力與其同時受到會計師查核努力和經理人舞弊金額的兩種審計情境下，不同會計師法律賠償責任對於會計師最適查核努力和經理人舞弊金額選擇之影響。 □ 本研究發現，無論在何種審計情境下，若會計師被裁定應負擔法律賠償比率與其早先的查核努力水準間有相當程度之敏感性時，則在比例賠償制度下，會計師的查核努力水準將會大於連帶賠償制度下所投入的水準，如此將使得財務報表的查核品質提升，增加對投資人事前的保護。本研究之結果希冀能提供國內主管機關在制訂會計師法律賠償責任時的參考依據。 / In America, the audit profession contends legal practices treat auditors unfairly. Until recently, they have been held jointly and severally liable for undetected material misstatements and have had to pay their own legal fees whether or not they prevail in court. Hence, they have asked for proportionate liability regime in decades and have got some success. A primary concern about proportionate liability is its potential effects on stockholders. Opponents claim that proportionate liability would decrease investor protection when managers are bankrupt due to the reduction in compensatory payments from auditors. Until now, this controversy still exists. To understand how auditor’s legal liability affects audit failure, this study focuses on the impacts of auditor’s legal liability on management fraud and audit effort. Based on Patterson and Wright (2003) analytical model, this study investigates the effectiveness of proportionate liability in reducing the amount of management fraud and the audit failure rate relative to joint and several liability in two strategic audit settings: one that audit quality is affected by audit effort and one that audit quality is affected by both audit effort and the amount of management fraud. My results show that a proportionate liability rule with large marginal liability relief for audit quality can effectively decrease the amount of management fraud and the audit failure rate relative to joint and several liability in both strategic audit settings. This result would provide valuable reference in auditor’s legal liability determination for policy-makers and regulators.

La tesi affronta il tema della responsabilità dei membri del consiglio di amministrazione di s.p.a verso la società per gli inadempimenti dei doveri gestori insiti negli atti o nelle omissioni collegiali. L'accertamento dei presupposti della responsabilità degli amministratori deve avvenire su base individuale con conseguente possibilità di imputazione del danno da risarcire ad alcuni consiglieri e non ad altri, che pure abbiano compartecipato al medesimo inadempimento: il singolo amministratore può infatti essere esonerato da responsabilità mediante la prova della personale immunità da colpa (dimostrando di essere stato diligente alla luce della natura del suo incarico e delle sue specifiche competenze) anche a prescindere dalla manifestazione formale del dissenso ex art. 2392 cc., ult. comma. La solidarietà rappresenta la regola di attuazione dell'obbligazione risarcitoria tra gli amministratori ritenuti corresponsabili in relazione al medesimo fatto dannoso. È possibile tuttavia pervenire ad una graduazione della condanna risarcitoria in virtù dell'eventuale connotazione dolosa dell'inadempimento di un singolo consigliere e dell'applicazione del regime risarcitorio differenziato di cui all'art. 1307 c.c.. La società può inoltre rinunziare alla solidarietà anche ex ante con adozione in via statutaria di un regime di responsabilità parziaria per tutti o alcuni degli amministratori, purchè nei soli rapporti tra società e amministratori e nei limiti di cui all'art. 1229 cc. / This thesis provides an analysis of the pertinent aspects of the liability of corporate directors for breach of their fiduciary duties in case of collegial functioning of an Italian s.p.a.'s board of directors. The liability of the directors must be determined on an individual basis and whether they are exculpated from liability for a breach of their duties can vary for each director based on his specialized skills and on the role he plays in the board (independent director, president, member of a committee), regardless of the entering of the dissent from the board's action into the corporate records. The liability is joint and several where two or more directors jointly participate in the same breach of a fiduciary duty with a right of contribution inter se. The corporation ( S.P.A. ) may waive to the protection secured by the joint and several liability rule either (i) by opting for a proportional liability regime with respect to the directors' liability vis-a-vis the corporation and except for the cases of directors' fraud or gross negligence or (ii) by entering into partial settlements with one director (or more directors) for the portion of the damage attributable to his (or their) personal fault.

The master's work consists of 88 sheets, 78 bibliographic sources are used. The relevance of the research topic of the master's work is due to the fact that recently the use of commercial concession in modern entrepreneurial activity has become more widespread, since the use of a well-known brand, trademark, as well as the application of the developed technologies for the production of certain products, allows one to acquire a number of advantages, as for the copyright holder , and for the user and, of course, for the final consumer of the goods. The purpose of the work is to study the features of a commercial concession agreement as a sales management tool. Tasks: To study the concept of a commercial concession agreement and the sources of civil law that govern it; Consider the legal characteristics of a commercial concession agreement; To analyze the economic essence of a commercial concession; To analyze the global picture of commercial concession; To analyze the features of the ratio of the contract of commercial concession with related contracts; Summary of case law on commercial concession cases; Identify the problems of legal regulation of the contract of commercial concession, and offer them optimal solutions; Give the organizational and economic characteristics of LLC “Magnitiv”; To analyze the legal work in LLC “Magnitiv”; Implement a commercial concession in LLC Magnitiv. The methodological tools of the study consisted of general scientific and private legal methods of cognition, such as synthesis, analysis, abstraction, historical, formal logical, statistical, concrete sociological, structural and functional, and others. The practical significance of the study lies in the fact that the conclusions and provisions formulated in it develop and supplement the notions that have developed in science about commercial activity as a subject of legal regulation and can be useful for further research in the field of commercial concession. The main ideas and conclusions of the study can be useful and used to implement a commercial concession at Magnitiv LLC, as well as to improve the activities of the organization as a whole. The information and empirical basis of the study, providing the reliability, reliability, accuracy of conclusions and assumptions, was served by the methods of studying and analyzing literary sources, the information set forth in monographs and scientific articles, regulatory acts of Russian legislation, the charter and local documents of the enterprise. / Магистерская работа состоит из 88 листа, использовано 78 библиографических источников. Актуальность темы исследования магистерской работы обусловлена тем, что в последнее время все большее распространение получает использование коммерческой концессии в современной предпринимательской деятельности, поскольку использование известной торговой марки, торгового знака, а также применение разработанных технологий производства определенной продукции, позволяет приобрести ряд преимуществ, как для правообладателя, так и для пользователя и, безусловно, для конечного потребителя товара. Цель работы – изучить особенности договора коммерческой концессии как средство управления продажами. Задачи: Изучить понятие договора коммерческой концессии и источники гражданского права, которые его регулируют; Рассмотреть правовую характеристику договора коммерческой концессии; Разобрать экономическую сущность коммерческой концессии; Проанализировать мировую картину коммерческой концессии; Проанализировать особенности соотношения договора коммерческой концессии со смежными договорами; Обобщение судебной практики по делам коммерческой концессии; Выявить проблемы правового регулирования договора коммерческой концессии, и предложить для них оптимальные пути решения; Дать организационно-экономическую характеристику ООО «Магнитив»; Провести анализ договорно-правовой работы в ООО «Магнитив»; Реализовать коммерческую концессию в ООО «Магнитив». Методологический инструментарий исследования составили общенаучные и частноправовые методы познания, такие, как синтез, анализ, абстрагирование, исторический, формально-логический, статистический, конкретно-социологический, структурно-функциональный и другие. Практическая значимость исследования состоит в том, что сформулированные в ней выводы и положения развивают и дополняют сложившиеся в науке представления о коммерческой деятельности как предмете правового регулирования и могут быть полезны для дальнейших исследований в области коммерческой концессии. Основные идеи и выводы исследования могут быть полезны и использованы для реализации коммерческой концессии в ООО «Магнитив», а также в совершенствовании деятельности организации в целом. Информационно-эмпирической базой исследования, обеспечивающей достоверность, надежность, точность выводов и предположений, послужили методы изучения и анализа литературных источников, информация, изложенная в монографиях и научных статьях, нормативные акты российского законодательства, устав и локальные документы предприятия.