This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-02-14T16:37:39Z No. of bitstreams: 1 Vinícius Gustavo Sarturi_.pdf: 2041740 bytes, checksum: 21ee672dfb06c0f1a1a5aa2948cfae61 (MD5) / Made available in DSpace on 2018-02-14T16:37:39Z (GMT). No. of bitstreams: 1 Vinícius Gustavo Sarturi_.pdf: 2041740 bytes, checksum: 21ee672dfb06c0f1a1a5aa2948cfae61 (MD5) Previous issue date: 2017-10-24 / Nenhuma / A presente dissertação compreende a análise das características da sociedade pós industrial, marcada pela globalização e pelo visível distanciamento das regras jurídicas aplicáveis às efetivas necessidades do período contemporâneo, pautado pela industrialização massificada, pelo desenvolvimento tecnológico e pela proliferação do risco em larga e complexa escala. Analisa também a crise econômica, política e institucional que assola o poder público e impede, em âmbito nacional, a adoção de medidas capazes de implementar uma adequada gestão do risco ambiental, vislumbrando, na formação teórica do pool of risks, a partir da teoria criada por Gunther Teubner, abordada na presente dissertação de modo eminentemente descritivo, a possibilidade de ser implementado um eficaz modelo preventivo de gestão. Nesse contexto, são expostos os fundamentos que embasam essa formação teórica, que se pauta na criação de conglomerados de empreendedores cujas atividades se mostrem capazes de gerar danos ao meio ambiente, em bases territoriais previamente delimitadas, com especial enfoque à individualização das áreas ecológicas de risco e à possibilidade de responsabilização solidária desse conglomerado, na hipótese de um dano vir a ser concretizado nos territórios previamente individualizados. Ganha destaque o fato de que, no pool of risks, a responsabilização solidária ocorre mesmo quando ausente o liame de causalidade entre o dano e o efetivo responsável pela sua concretização, sendo possível, em tais circunstâncias, a penalização de qualquer dos integrantes do pool, concluindo-se pela viabilidade dessa nova sistematização ser recepcionada pelas estruturas jurídicas vigentes, com potencial inovador que ostenta condições de impulsionar relevantes medidas de controle pelo direito pátrio, podendo reduzir a incidência de desastres ambientais em território nacional. / This dissertation comprises the analysis of the characteristics of the postindustrial society, marked by globalization and a visible distance from the legal rules applicable to the actual needs of the contemporary period, based on mass industrialization, technological development and proliferation of risk on a large and complex scale. It also analyzes the economic, political and institutional crisis that destroys public authorities and prevents, at a national level, the adoption of measures capable of implementing an adequate management of the environmental risk, envisaging in the theoretical formation of the pool of risks, from the theory created by Gunther Teubner, addressed in this dissertation in eminently descriptive, the possibility of implementing an effective preventive management model. In this context, the fundamentals underlying this theoretical formation are presented, which are based on the creation of conglomerates of entrepreneurs whose activities are capable of generating environmental damages, in previously delimited territorial bases, with special focus on the individualization of ecological risk areas and on the possibility of joint liability of this conglomerate, in the event of any damage being brought about in previously individualized territories. The fact that in the pool of risks joint liability occurs even when there is no causal relationship between the damage and the actual responsible for its consummation gains prominence, being possible in such circumstances to penalize any of the members of the pool, concluding on the feasibility of this new systematization be received by the legal structures in force, with innovative potential that has the conditions to promote relevant measures of control by the country's law, which may reduce the incidence of disasters in national territory.