Resume Criminal liability of legal entities is relatively new institute in continental legal culture and the Czech republic was one of the last countries in Europe that accepted this concept. In addition, this concept was introduced not by the conviction of its necessity, but for reasons of international policy. Criminal liability of legal entities, however, was introduced to Czech law by Act no. 418/2011 Sb., on Criminal Liability of Legal Entities and their Prosecution. Therefore it is necessary to deal with this issue. The aim of this thesis is to make a comprehensive analysis of the Act on Criminal Liability of Legal Entities and their Prosecution, to analyze its most important provisions, as well as to define the provisions which are considered problematic, together with proposals for amendments and further innovation of current legislation. The first chapter defines the concept of legal entity that the Act on Criminal Liability of Legal Entities and their Prosecution doesn't define itself. The second chapter contains a summary of the events that led to the adoption of the Act, further consideration about the models of liability of legal entities and mentions the main arguments for and against adopting the Act. The third chapter provides an analysis of the Act, its structure and defines new principles...

O presente trabalho sustenta que as pessoas jurídicas de direito público são titulares de direitos da personalidade, inclusive a honra subjetiva, naqueles aspectos ou manifestações concretas compatíveis com o modo transindividual com que representam o ser humano. / This study sustains that legal entities of public law are entitled to personality rights, including subjective honor, in those aspects or concrete manifestations that are compatible with the transindividual manner by which they represent natural persons.

O presente trabalho sustenta que as pessoas jurídicas de direito público são titulares de direitos da personalidade, inclusive a honra subjetiva, naqueles aspectos ou manifestações concretas compatíveis com o modo transindividual com que representam o ser humano. / This study sustains that legal entities of public law are entitled to personality rights, including subjective honor, in those aspects or concrete manifestations that are compatible with the transindividual manner by which they represent natural persons.

1 Abstract Criminal proceedings against legal entities This diploma thesis focuses on procedural provisions of Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them, which has undergone many changes since the 1st January 2012 and is constantly evolving since the criminal liability of legal persons is in the legal order of the Czech Republic still a relatively novelty and therefore a current topic. The Act has been subject to criticism prior to its entry into force, which in some aspects is still up to date even today. Simultaneously with the development and changes of the law itself, the opinions of the professional public and professional literature are developing, which responds to these changes, but on some issues, it still awaits the relevant case law of higher courts. The work is divided into three parts. The first chapter deals with general issues of criminal liability of legal persons and their development in the Czech Republic. This part contains also a brief summary of the development of the Slovak regulation of the criminal liability of legal persons, which has been influenced and inspired by the Czech legislation, and it is interesting to see their mutual development in the future as well. In the second chapter, the diploma thesis deals with reasons of...

Made available in DSpace on 2016-04-26T20:21:20Z (GMT). No. of bitstreams: 1 Antonio Cecilio Moreira Pires.pdf: 642859 bytes, checksum: d49ca5e6b96e349920932cdef04059bb (MD5) Previous issue date: 2012-10-24 / The scope of this study was to examine the possibility of disregarding the legal entities in the application of the penalties restricting the right to bid and contract with the Public Administration, brought for the Laws 8.666/93 and 10.520/02. The choice of subject is justified on the grounds that the shareholders of the companies bidding participants, when sanctioned by any of the penalties restricting the right to bid and hire with the Public Administration, are in another company, often with the same partners, social object and address .The reason they continue to bid and contract with the government, in a clear breach and abuse of the law, which is supported by the Public Administration due to the lack of formal law to authorize the disregard of the legal entity of these companies. The present work involved research and examination of doctrine, national and foreigner, as well as legislation and concrete cases in the jurisprudence. We start with the concept of the norm and the illegal, through the examination of administrative penalty and its legal system to, soon after, analyze the penalties provided for the art. 87, III and IV, of Law 8.666/93 and art. 7, of Law 10.520/02, highlighting the "sine qua non" condition of the instauration of the administrative process, as required for the Law 9.784/99, in obedience to the principle of due process, until we get to the disregard of the legal entity in the context of the general theory of law. Finally, we examine the disregard of the legal entity in the application of penalties restricting the right to bid and hire with the Public Administration, sustaining the principle of morality, unavailability of public interest, efficiency and impartiality, and the mandatory principles of motivation, reasonableness and proportionality, as a way to attend to the substantive due process / O objetivo do presente trabalho foi examinar a possibilidade da desconsideração da personalidade jurídica na aplicação das penas restritivas do direito de licitar e contratar, previstas nas Leis 8.666/93 e 10.520/02. A escolha do tema, justifica-se em razão de que os sócios das empresas partícipes de licitação, quando sancionadas com qualquer uma das penas restritivas do direito de licitar e contratar, constituem-se em outra sociedade, muitas vezes com os mesmos sócios, objeto social e endereço. Em razão disso, continuam a licitar e contratar com o Poder Público, em nítida fraude à lei e abuso de direito, suportado pela Administração em razão de inexistência de lei formal a autorizar a desconsideração da personalidade jurídica dessas empresas. O trabalho envolveu pesquisa e exame da doutrina nacional e estrangeira, bem como da legislação e jurisprudência. Partimos do conceito de norma e ilícito, passando pelo exame da sanção administrativa e seu regime jurídico e, logo após, analisamos as penas previstas no art. 87, III e IV, da Lei 8.666/93 e art. 7º da Lei 10.520/02, destacando a condição sine qua non da instauração de processo administrativo, nos moldes da Lei 9.784/99, em obediência ao princípio do devido processo legal, até chegarmos à desconsideração da personalidade jurídica, no contexto da teoria geral do direito. Finalmente, examinamos a desconsideração da personalidade jurídica na aplicação das penas restritivas do direito de licitar e contratar, sustentando-a nos princípio da moralidade, indisponibilidade do interesse público, eficiência e impessoalidade, devendo atender, ainda, à motivação, razoabilidade e proporcionalidade, como forma de atendimento ao devido processo legal substantivo

The author of this thesis discusses the subject of criminal liability of legal persons and focuses primarily on the analysis of the most important substantive provisions of the Act. No. 418/2011 coll., which describe criminal liability of legal entities and proceedings against them (hereinafter ZTOPO) and entered into force on 1st January 2012. This act is still well- discussed and current even after 6 years of being in force, which can be seen by the number of amendments done to it since it became effective. This thesis aims to offer a comprehensive overview of the issue of criminal liability of legal persons and at the same time tries to capture the most important changes that have been made due to these 9 amendments. The thesis is divided into five parts. In the first part, the author deals with the historical background of criminal liability of legal persons. This part also contains path to the adoption of ZTOPO. The second and the third parts are the core of this paper. In the second part, the author analyses the imputability and the structure of criminal liability of legal entities in the Czech Republic. One part of this section is dedicated to the scope of criminalization of legal entities. The third part of the thesis deals with the possibility of legal entity to be exculpated through the...

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-11T16:30:00Z No. of bitstreams: 1 Agenor.pdf: 323477 bytes, checksum: dc3e666b355854295c9837ca2f0c0e2e (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T18:13:32Z (GMT) No. of bitstreams: 1 Agenor.pdf: 323477 bytes, checksum: dc3e666b355854295c9837ca2f0c0e2e (MD5) / Made available in DSpace on 2013-05-09T18:13:32Z (GMT). No. of bitstreams: 1 Agenor.pdf: 323477 bytes, checksum: dc3e666b355854295c9837ca2f0c0e2e (MD5) Previous issue date: 2009 / A presente dissertação investiga o problema da desconsideração da personalidade jurídica. O objetivo deste trabalho consiste em tentar delinear considerações sobre a despersonalização da pessoa jurídica e o estado atual do tema a luz do código de defesa do consumidor (Lei 8078/90). Num primeiro momento reportamo-nos a gênese da pessoa física (o Homem como medida de todas as coisas) sob o ângulo da paleontologia humana estudando a fase da cerebralização do homem bem como a evolução do grupo comunitário (Gemeinschaft) para o grupo societário (Gesellschaft) concluindo que a pessoa jurídica decorre de uma necessidade socialmente sentida e como um constructo do Estado. Nessa linha só é possível compreender a pessoa jurídica partindo dessa história geológica da vida e enquanto uma pessoa analógica. A partir daí destacamos a natureza jurídica da desconsideração levantando se um ato aparente ato jurídico ou ato intelectual filiando-nos a primeira corrente. Definimos a disregard como um ato complexo visivelmente paralisante emanado do Poder Judiciário seja como faculdade do Julgador seja como com dever de natureza de dupla hélice. Demonstramos ainda a conexão da desconsideração com a economia esta enquanto matéria prima do direito contextualizando o tema na chamada “economia das fraudes inocentes” bem como na teoria da irrealidade como forma de desocultar o ato aparente (Dasein) sobre o qual se praticam milhares de atos jurídicos com eficácia e validade até que a dialética da supressão da irrealidade faça transparecer a fraude. Fizemos ainda considerações sobre o CDC28 inclusive no campo hermenêutico inclusive com o cotejo do NCC50 bem como análise crítica da jurisprudência do Superior Tribunal de Justiça sobre a questão e a jurisprudência do Supremo Tribunal Federal sobre a teoria da finalidade. Por fim apresentamos nosso contribuição pessoal ao tema para compreender juridicamente a desconsideração como uma proteção(blindagem) dado aos consumidores acionistas e por conseguinte ao crédito este enquanto um capital invisível afigurando-se ainda a fraude que leva a desconsideração como um desvio de finalidade. / Salvador

The diploma thesis "Tax implications adjusting the profit to the tax base of corporate income tax" focuses on the formulation of recommendations of legal tax optimization leading to the reduction of the tax base of the selected entity. The main direction of optimization is the management of costs, which, with their character, contribute significantly to the formation of the tax base. The thesis is divided into the theoretical and practical part. The theoretical part will allow to get knowledge of corporate income tax in the general legal regulation of the Czech Republic. In addition, there is the process of transformation of the economic result in the tax base with the identification of areas of legal tax optimization based on the Income Tax Act No. 586/1992 Coll. In the practical part, there is the application of acquired knowledge to the real data of ABC, s.r.o. Subsequently, the optimization options are proposed to reduce the tax burden so that their economic substance has a real meaning for a given entity. At the end of the thesis the recommendations are generalized for wider practical use.

In 1965 a Reforming Committee, formed by the leading specialist teachers in each of the books of the Civil Code, was created forreviewing  the  Peruvian  Civil  Code of 1936. After about twenty years, the effort of thehard work of the committee resulted in the enactment of the 1984 Civil Code, which we currently use and know.In this article, the author shares his experience as a legislator, emphasizing new and important aspects included in the Civil Code of 1984. He also proposes possible amendments to the First Book of the current Civil Code, such as the incorporation of standards related to Genetics, a comprehensive review of the subject related to legal capacity, reviewing the subject regarding foundations, among others. / En 1965, se creó una Comisión Reformadora, conformada por los más destacados profesores especialistas en cada uno de los libros quecomponen el Código Civil, encargada de revisar el Código Civil peruano de 1936. Después de aproximadamente veinte años, el esfuerzodel arduo trabajo de la Comisión dio como resultado la promulgación del Código Civil de1984, que actualmente conocemos y usamos.En el presente artículo, el autor nos cuenta su experiencia como legislador, haciendo énfasis en los nuevos aspectos incorporados y la importancia de la promulgación del Código de 1984. Asimismo, propone posibles enmiendas al Libro I del Código actual, tales como la incorporación de normas relacionadas con la Genética, la revisión integral de la temática referente a la capacidad jurídica, la revisiónde la temática sobre fundación, entre otras.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2014-12-03T17:13:28Z No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2014-12-04T14:49:29Z (GMT) No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-12-04T14:49:29Z (GMT). No. of bitstreams: 2 Dissertação - Sílvia Maria Gonçalves Santos de Lacerda - 2002.pdf: 515502 bytes, checksum: a6d159edda0641f849ebfcf6fc2c44d7 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2002-04-26 / The environmental crimes have been a reason of ostentation all over the Word. The judiciary has been finding difficulty to individualize the responsible for such criminal acts the environment. The research in discussion is themed: “The responsibility of the legal entity in the penal range in such crimes as the contamination of the potable water according to hydric resources”. In this purpose, the references of environmental crimes throughout the word were discussed in wide variety, and also the rhetoric function of the expression “sustainable development” was analyzed, as well, starting from the fact of recognition that susceptibility is the natural principal and it cannot be substituted by developer, hurrying on to rapidly avoid its destruction. Through bibliographic and field research, some doctrinaire commentaries were emphasized about the understanding of the true environmental problematic, insinuating vulnerable points referring to the self object of word, such as the neglect of the public government according to environmental protection, who are the responsible for the contamination of the potable water and some other questions related to the topic in discussion. Furthermore, the chapter “from the waters” relates about the volume of the ocean water throughout the globe, showing its resources, its provenance with the contaminated sources, highlighting the industry as the biggest water contamination of all. Some quotations entitled as “juridical tutelage” commented about the legal guardianship of the water in the federal constitution of Brazil as relevant and some other legal definitions as well. Institute treated in the comparison of law, analyzing the institutional laws that distinguished themselves by establishing laws that will preserve the hydric resources on the planet. The environmental politic in Brazil had importance in many blanches of law study, the tutelage of the environment. Although all of the evolution of the civil responsibility theory, reaching up to the objective responsibility, by applying different sanctions, going from giving away fines to the obligations of recovering the environment, even though it shows not being so efficient to solve the problem, as little as it seems, produces side effects in many other biomes. The main aspect of the research was to show the penal responsibility of the legal entity due to the contamination states that the legal entity is also responsible for the environmental crimes, such as the law of “environmental crimes” as seen in article 225, third paragraph, first cut. It also shows that the juridical corporation in the entity responsible for such crimes in the civil and penal range, and also administrable responsible for the environmental crimes, establishing sanctions to be comminated in many areas of law study. / Os crimes ambientais que tem sido motivo de alarde em todo o universo. O judiciário tem encontrado dificuldades em individuar os responsáveis por tais condutas criminosas ao meio ambiente. A pesquisa ora em questão tem como tema: “A responsabilidade da pessoa jurídica no âmbito penal nos crimes de contaminação de água potável em relação à poluição dos recursos hídricos”. Nesse propósito inicialmente foram abordados de forma ampla, referências sobre os crimes ambientais no mundo, momento em que foi também analisada a função retórica da expressão “desenvolvimento sustentável”, partindo-se do reconhecimento de que a sustentabilidade é o capital natural e este não é substituível pelo fabricado, urgindo evitar urgentemente sua destruição. Através da pesquisa bibliográfica e pesquisa de campo, foram destacados comentários doutrinários e legais sobre a compreensão da verdadeira problemática ambiental, pontos vulneráveis referentes ao próprio objeto de trabalho, tais como a omissão do poder público quanto a preservação ambiental, quem são os responsáveis pela contaminação da água potável e outras questões referentes ao tema. Em passo seguinte - no capítulo “Das águas”, tratou-se do volume das águas no planeta, a forma de sua apresentação, a procedência dos elementos contaminantes, ressaltando a indústria como a maior contaminadora das águas entre tantas. Foi relevante num terceiro momento, algumas citações intituladas como “Da tutela Jurídica”, onde comentou-se sobre a disposição legal das águas nas Constituições do Brasil e outras definições legais no mesmo sentido. Instituto tratado no direito comparado, analisando as legislações que mais se destacaram ao instituir leis com objetivo de preservar os recursos hídricos no planeta. A política ambiental no Brasil teve importância nos vários ramos do direito, a tutela do meio ambiente. Apesar de toda evolução da teoria da responsabilidade civil, chegando até mesmo à responsabilidade objetiva, com aplicação de sanções diferenciadas, indo da aplicação de multa à obrigatoriedade de se recuperar o ambiente danificado, embora demonstrando não ser suficiente para solucionar o problema, que por menor que seja, produz reflexos em vários outros biomas. O cerne da pesquisa foi apontar a responsabilidade penal da pessoa jurídica em razão da contaminação da água potável em razão de se constatar que a Constituição Federal ao dispor no artigo 225 § 3º, inciso I, que a pessoa jurídica também é responsável pelos crimes ambientais, bem como a lei “dos crimes ambientais” também preveja a corporação jurídica responsável no âmbito civil, penal e administrativamente pelos crimes ecológicos, estatuindo sanções a serem cominadas nas diversas áreas do direito.