Dans l’image traditionnelle, la Chine est un État unitaire typiquement centralisé. Un tel concept, même à l’ère de Mao Zedong, n’est pas très précis, car à l’époque, la Chine a quand-même connu au moins trois cycles de déconcentration/centralisation. Alors, après la réforme d’«ouverture vers l’extérieur» par Deng Xiaoping, la Chine a établi des relations contrastées entre le central et le local. Deng Xiaoping a adopté une décentralisation des compétences par les mesures administratives et transfère les « intérêts » à l’échelon local, ce qui induit une grande latitude pour ce dernier, en particulier, en matière de développement de l’économie. Ainsi, une décentralisation non institutionnalisée a conduit l’échelon local à devenir de facto une entité administrative qui maîtrise les ressources et les compétences au nom de l’État, plutôt qu’obéissant aveuglément au central. Derrière ce changement, on voit l’émergence et la force motrice des intérêts locaux, avec une décentralisation approfondie, les gouvernements locaux ont reçu beaucoup plus de pouvoirs discrétionnaires, surtout pour ce qui concerne les affaires locales, et en même temps, à travers la maîtrise des ressources et des pouvoirs, les gouvernements locaux possèdent les «jetons» dans la négociation avec le gouvernement central, ayant pour objet et effet d’exprimer les intérêts locaux et d’influencer les décisions du central. Pour maintenir sa primauté, le gouvernement central a adopté une centralisation sélective pour faire face à cette décentralisation de facto afin d’arriver à un équilibre entre le central et le local. Cependant, une décentralisation non institutionnalisée, principalement à travers les négociations pour atteindre un équilibre entre les deux précédents, semble une approche qui n’est toujours pas stable, de telle sorte que la recherche d’une normativité des relations entre le central et le local est devenue un objectif à long terme. / In the traditional image, China is a typically centralized unitary country, such a concept, even in the era of Mao Zedong, is not very precise, because at that time, China has even experienced at least three cycles of decentralisation/centralisation. So, through the reform and open by Deng Xiaoping, China has formed contrasting relations between central and local. Deng Xiaoping has adopted decentralization through administrative measures to decentralize the power and transfer “interests” to the local government, so that, the local government has a major initiative, in particular, in the development of the economy. Thus, the non-institutional decentralization leads the local government to become de facto an administrative entity which controls resources and power in the name of the central government. So the local government is not just obeying the central government like before. Behind this change is the emergence and the driving force of local interests. With a deep decentralization, the local governments have received much more discretionary power, especially in the local affairs and at the same time, through the control of resources and powers, the local governments have the “bargain chip” to negotiate with the central government, so that they could express local interests and influence the decisions of the central government. In order to maintain central authority, the central government has adopted a selective centralization for this de facto centralization, so as to achieve a balance between the central government and the local government. However, the non-institutional decentralization mainly through negotiation to achieve a balance between the two preceding ones, seems to be an approach that is still not stable, so that the search for a normativity of relations between central and local has become a long-term goal.

The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differences in the both legislations.

The present Dissertation deals with optimisation of tax burden of both natural persons and legal entities. Different types of business forms are selected for comparison purposes. The main objective of the Dissertation is to draw up and provide a draft strategy of tax optimisation for tax entities on the basis of selection of the most suitable form of doing business. The results are evaluated in the conclusion of the Dissertation, where also the most suitable variant of doing business is proposed for selected tax entities.

La tesi si propone l'obiettivo di investigare il ruolo che il diritto penale può avere nel fronteggiare i cosiddetti "problemi della modernità". In particolare, ci si interroga sulle reali capacità che lo strumento penalistico, attraverso i reati di pericolo astratto e delle fattispecie incentrate sul principio di precauzione, può avere nel garantire adeguata tutela ai sistemi ecologici. Il primo capitolo del lavoro è dedicato alla disamina critica delle posizioni dottrinali emerse in ordine alla definizione del pericolo quale elemento costitutivo della fattispecie, mentre il secondo si concentra sull'analisi del principio comunitario di precauzione, con l'obiettivo di segnalare i rischi dell'appiattimento della legislazione penale su tale principio. Nel corso dei successivi capitoli lo studio si concentra sulla complessa realtà della legislazione ambientale e vuole evidenziare, da un lato, come le fattispecie di pericolo astratto presunto mal si prestino a garantire opportuna salvaguardia al sistema complesso costituito dalle matrici ecologiche e, dall'altro, come la recente introduzione dei reati contro il bene ambiente all'interno del codice penale non abbia affatto rimediato ai diversi profili di ineffettività del sistema. In conclusione del lavoro, si propone un nuovo modello di gestione della questione ambientale, fondato su una più marcata valorizzazione dei profili di responsabilità della persona giuridica, unico soggetto realmente in grado di prevenire e contrastare i più gravi fatti di compromissione ambientale. / The thesis aims to investigate the role that criminal law can play in dealing with the so-called "problems of modernity". In particular, the paper investigates the real capabilities that the criminal instrument can have in guaranteeing adequate protection to ecological systems. The first chapter of the work is dedicated to the critical examination of the doctrinal positions in order to define danger as a constitutive element of the crime, while the second focuses on the analysis of the precautionary principle. In the following chapters, the study focuses on the complex reality of environmental legislation and aims to highlight, on one hand, how crimes of abstract danger cannot guarantee adequate protection to the complex system constituted by the ecological matrices and, on the other hand, how the recent introduction of crimes against the environment within the criminal code has not at all remedied the different profiles of ineffectiveness of the system. In conclusion, a new model of managing environmental issue is proposed, based on a more marked enhancement of the profiles of responsibility of the legal person, the only subject really able to prevent and counter the most serious facts of environmental compromise.

Made available in DSpace on 2016-04-26T20:25:18Z (GMT). No. of bitstreams: 1 Renato Romeu Renck.pdf: 847067 bytes, checksum: cc4077af3099f7e2dd49656f8ce62b9e (MD5) Previous issue date: 2006-12-04 / This doctoral dissertation aims at checking if the Brazilian Supreme Court uses recurrent paradigms, determined from a specific and defined nucleolus of intelligibility, when judging parts involved in quantifying the tax base of the income tax for legal person. The Constitution through the concept of income, establishes limits to the taxing power which must be observed in order not to risk constitutional violation. To formulate such limits, it is paramount the formulation of a verifying procedure of what income means, to confront it with the standards determined by law. Through the jurisprudence research, structuring and reasoning of judicial theses, we want to investigate if the Supreme Federal Court establishes such limits. This reasoning must be present in decision making paradigms justified by rational criteria and accepted by the judicial community. We refute the structure of rationality which justifies the theory of the national tributary law by pointing out its flaws. We use the Hermeneutic Phenomenology which is the most adequate theory to the application of the institutional regulations and it also allows for the inference of the universal tributary concepts into single concepts. It defines the limits of each individual taxation. From the results of this research the following is justified: when the Supreme Court rejects as several judged antecedents and permits that the income be determined by the legislator, it is not taking into account the formation of a judging paradigm for the evaluation of income. As it states that the legislator has autonomy to determine what tribute income is for the legal person, the Federal Supreme Court renounces the constitutional duty to establish an applicable paradigm to the income evaluation procedure which institutes the limits to the power of tribute. Such renunciation empowers the legislator to institute whatever pleases him or her, removing from the context of the income tax any remains of the existence of the Rule of Law / A presente tese tem como objetivo verificar se a Suprema Corte brasileira adota paradigmas recorrentes determinados, firmados a partir de um núcleo de inteligibilidade específico e definido, quando julga processos de apuração e quantificação da base impositiva do imposto de renda pessoa jurídica. Para formular, em teses paradigmáticas, limites ao poder de tributar, impõe-se a pré-formulação de um procedimento verificatório do que é renda pelo STF, para confrontá-lo com os standards determinados pela lei. Busca-se verificar, pela pesquisa de jurisprudência e pela estruturação e fundamentação das teses jurídicas, se o STF estabelece tais limites e se repousam em paradigmas de decisões, justificados a partir de critérios racionais e aceitos pela comunidade jurídica. Refuta-se a estrutura de racionalidade, que justifica a teoria do direito tributário nacional, apontando suas deficiências e se adota a fenomenologia hermenêutica, que permite a inferência dos conceitos universais tributários em conceitos singulares; possibilitando concretizar os limites constitucionais em cada tributação individual. Pelo resultado da pesquisa justifica-se: o STF ao permitir que a renda seja livremente fixada pelo legislador, não apresenta um paradigma de julgamento em relação a um procedimento de verificação da renda. Portanto, ao afirmar que o legislador tem autonomia para estabelecer o que é renda tributável da pessoa jurídica, a Suprema Corte renunciou tacitamente ao seu dever constitucional, não estabelecendo um paradigma aplicável ao procedimento de apuração da base de cálculo do Imposto de Renda, que institua limites ao poder de tributar. Tal renúncia outorga ao legislador estabelecer o que quiser, removendo do contexto do imposto sobre a renda a existência do Estado de Direito

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-23T14:14:11Z No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) / Made available in DSpace on 2017-06-23T14:14:11Z (GMT). No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) Previous issue date: 2016-12-20 / Nenhuma / Em meio às modificações sociais, passa-se a constatar que o Direito penal é chamado para resolver problemas que outrora eram inimagináveis. Ao passo que o campo de atuação deste se amplia, verifica-se que passa a englobar novos bens jurídicos, sobretudo de cunho coletivo, supraindividual. Como resultado desta expansão, amplia-se o âmbito de responsabilidades, estendendo-se à pessoa jurídica, percebendo-se essa tendência em outros ordenamentos jurídicos. A partir de uma metodologia sistêmico-construtivista, utiliza-se a técnica de pesquisa, a partir de pesquisa bibliográfica, sobretudo de teorias previamente analisadas e discorridas pela doutrina, a partir de suas produções bibliográficas, englobando, a presente pesquisa, também, textos legislativos e análise da perspectiva jurisprudencial acerca da opção político-criminal. Ao passo em que são evidenciados problemas quando da identificação da autoria em meio à atividade empresarial, surgem problemas quanto à atribuição de responsabilidades por meio das normas de imputação inerentes ao Direito penal. Como resposta, a doutrina identifica duas formas de resolvê-lo: utilizar as normas de imputação do indivíduo que atua no interior da empresa ou utilizar normas de imputação próprias à pessoa jurídica. Partindo do pressuposto de que deveriam ser utilizadas normas de imputação diretamente à pessoa jurídica, perante o desenvolvimento das atividades empresariais, faz-se necessária uma análise acerca da adequação das normas de imputação – ação, tipicidade subjetiva e culpabilidade – sobretudo para que possam permitir a atribuição desta responsabilidade. Para esta adequação, o desenvolvimento de uma teoria do delito é realizado com base em critérios próprios da pessoa jurídica, a partir de sua própria estrutura organizativa. Desta análise, verifica-se que a doutrina não é pacífica e, embora sucetível a críticas, busca uma solução para este problema. / Amid social changes, it becomes clear that Criminal law is called to solve problems that were once unimaginable. While the field of activity of this one is widening, it turns out to include new legal property, especially of a collective issue, supra-individual nature. As a result of this expansion, the range of responsibilities is widen, extending to the legal person, perceiving this tendency in other legal systems. From a systemic-constructivist methodology approach, the research technique is used based on a bibliographical research, mainly on theories previously analyzed and discussed by the doctrine, based on its bibliographic productions, encompassing, the present research, also, legislative texts and analysis of the jurisprudential perspective on the political-criminal option. Whereas problems are shown when identifying authorship among the business activity, problems come to light while regarding the attribution of responsibilities through the rules of imputation inherent in Criminal law. As a response, the doctrine identifies two ways of solving it: using the rules of imputation from the individual that operates inside the enterprise or using rules of imputation specific to the legal entity. Assuming that the rules of imputation should be used directly to the legal entity, towards the development of business activities, an analysis is required about the adequacy of the imputation rules - action, subjective typicity and culpability – especially so that they can allow the attribution of this liabillity. For this adequacy, the development of a theory of crime is made from own criteria of the legal entity, from its own organizational structure. From this analysis, it turns out that the doctrine is not peaceful and, although susceptible to criticism, seeks a solution to this problem.

La libéralité à caractère collectif est destinée à la collectivité ou à un groupe de personnes. Elle est au service d’une oeuvre, d’une cause. Profitant à des personnes physiques indéterminées et non individualisées, elle ne peut être réalisée directement. Pour atteindre son but, elle fait intervenir une personne juridique, le plus souvent une personne morale de droit public ou de droit privé à but non lucratif. Par le truchement de la personne morale, la libéralité profite aux bénéficiaires de l’oeuvre du groupement : du cercle de ses membres à un groupe de personnes, voire à la collectivité tout entière.Les mécanismes permettant de réaliser une libéralité à caractère collectif sont divers et pour certains la qualification libérale leur est refusée. Ils peuvent être regroupés en deux catégories selon le rôle joué par le bienfaiteur : une fondation, si l’oeuvre est initiée par lui ; une libéralité-participation, si le bienfaiteur vient soutenir une oeuvre déjà existante. À l’image des mécanismes, les techniques employées sont variées que l’acte repose sur une simple libéralité avec charge ou de façon plus originale sur une fiducie aux fins de libéralité ou un engagement unilatéral de volonté. Malgré cette diversité, des caractères communs transcendent la catégorie des libéralités à caractère collectif : elles sont affectées et intéressées. La notion de libéralité à caractère collectif délimitée, il est alors possible de mettre un peu d’ordre dans les règles qui s’y appliquent. À l’heure actuelle, celles-ci sont tout à la fois éparpillées, lacunaires et inopportunes. Le régime des libéralités à caractère collectif doit donc être repensé en tenant compte de leurs spécificités. / A liberality of a collective nature is aimed at the community, or at a group of people. It is to benefit a cause. Because it benefits undetermined and not individualized natural persons, this kind of liberality cannot be carried out directly. In order to reach its goal, it includes a juridical person, most often a notforprofit legal person of public law or private law.Through the legal person, the liberality benefits the beneficiaries of the grouping’s cause: these beneficiaries may be the members of grouping, to another group of people, or even to the wholecommunity. The ways to carry out a liberality of a collective nature are numerous and some of themare denied the designation of “liberality”. Two sorts of ways may be distinguished, according to the role played by the benefactor: either a Foundation, if the cause it initiated by the benefactor; or a liberality-participation, if the benefactor contributes to an existing cause. The techniques are varied:the operation may be based on a liberality with a charge, or more originally on a fiducia aimed at a liberality, or on a commitment by unilateral will. In spite of this diversity, liberalities of a collective nature have common features: they are earmarked and for-profit. Once the notion of liberality is mapped out, it becomes possible to sort out the rules that apply to it. Currently, these rules are scattered, insufficient and improper. The rules governing the liberalities of a collective nature must be redesigned by taking into consideration their specific nature.

Juridinio asmens baudžiamosios atsakomybės įtvirtinimas - viena esminių naujojo Lietuvos Respublikos baudžiamojo kodekso (toliau - BK) naujovių. Šiuo klausimu suformuotos teisminės praktikos Lietuvoje kol kas nėra, juridinio asmens baudžiamosios atsakomybės galimumas svarstomas teoriniame lygmenyje, įvairiais aspektais nagrinėjamas mokslinėse publikacijose. Pradėjus taikyti juridinio asmens baudžiamąją atsakomybę ekonominiuose, aplinkosauginiuose santykiuose, ilgainiui sąrašas veikų už kurias juridinis asmuo gali būti traukiamas baudžiamojon atsakomybėn ilgėja. Įgyvendinant Europos Sąjungos teisės aktus 2006 m. Lietuvos Respublikos BK įtvirtinta juridinio asmens baudžiamoji atsakomybė už tokias nusikalstamas veikas kaip išžaginimas, seksualinis prievartavimas ir kitas, numatytas Lietuvos Respublikos BK XXI skyriuje „Nusikaltimai ir baudžiamieji nusižengimai žmogaus seksualinio apsisprendimo laisvei ir neliečiamumui“. Pažymėtina, kad juridinio asmens baudžiamoji atsakomybė už šias veikas kyla tik tuomet, jei nukentėjusysis yra nepilnametis ar mažametis asmuo. Jeigu juridinio asmens baudžiamosios atsakomybės galimumas suvokiamas ekonominiuose ir panašiose nusikalstamose veikose, tai kalbant apie juridinio asmens baudžiamumą už lytinius nusikaltimus pasigirsta nuomonių apie išimtinai fizinio asmens nusikalstamas veikas, tokias kaip išžaginimas, nužudymas ir pan. Derėtų paminėti, kad Europos Sąjungos teisės aktai neįpareigoja įtvirtinti juridinio asmens baudžiamosios atsakomybės... [toliau žr. visą tekstą] / One of the latest tendencies in international criminal law is legitimation of corporate criminal liability. Validation of corporate criminal liability in Lithuanian criminal code is one of the essential aspects of criminal law reform. According to new Lithuanian Criminal Code by volition of legislation legal person can be held liable for many crimes. Legitimation of corporate criminal liability is associated with international covenants and eurointegration. While implementing the Acts of European Union in 2006 under Lithuanian Criminal Code juridical person can be held liable for such criminal acts as rape, sexual abuse and other criminal acts in section XXI of Lithuanian criminal code (Crimes and misdemeanors against freedom of human sexual self-determination and inviolability). Legal person can be held liable for these crimes only in cases when the victim is a person under aged. The object of this work is liability of legal person for criminal acts against freedom of human sexual self-determination and inviolability The aim of this work is to evaluate the possibility of legal person to be the principal of criminal acts against freedom of human sexual self-determination and inviolability, considering particularities of these criminal acts and peculiarities of corporate criminal liability in Republic of Lithuania. Hypothesis has been made in this work is that legal person can be principal of criminal acts against freedom of human sexual self-determination and inviolability... [to full text]

This master thesis is focused on the topic of protection of personality rights with respect to media. The thesis presents national, European and international sources of law related to the protection of personality rights. The fundamental basis of the thesis is the Civil Code. However, the regulation of the personality rights protection is not limited to the Civil Code. Instead, it is entangled in numerous other law disciplines, e.g. the Criminal Law and the institute of defamation or the Media Law and the regulation of the right of reply. Out of the broad topic of the protection of personality rights, only a narrow section, i.e. the protection of the personality laws with respect to media, is taken into account. Besides an analysis of personality rights, an extended nomenclature description and a discussion of rightful and wrongful derogations of personality rights, a notable attention is also given to the problematics of public figures and to the comparison of the personality rights protection provided by the Civil Code to the individuals and to the legal entities. The protection of personality rights of public figures often collides with fundamental rights. Specifically, the conflict lies between the right of personality protection and the freedom of speech. In the thesis, the treatment of this...

This thesis is concerned with the topic of corporate criminal liability in the environmental contexts. The main purpose of the text is to describe possible ways for application of this phenomenon for the purposes of the environmental protection in practice and to evaluate its functioning so far. The first two chapters of the thesis focus on a general introduction to the topic of liability for environmental offences, and the background process for introducing corporate criminal liability into the Czech legal system, including the international incentives. The third chapter of the work aims to analyze some of the relevant sections of Act. No. 418/2011 Coll. and their capability to contribute to effective environmental protection. The importance of the fourth chapter lies in comparison of the advantages and drawbacks for using administrative or criminal liability for the purposes of sanctioning environmental offences. The analysis carried out in the first part of the thesis, leads to conclusions on the employment of corporate criminal liability in environmental law, and some of the possible recommendations for the enforcement authorities. Finally, there is a comparative chapter about the corporate criminal liability in England and Wales.