Global ETD Search

1	Guía de acceso para Multilegis Dirección de Gestión del Conocimiento 07 April 2021 (has links) Proporciona los pasos y procedimientos para acceder al recurso Multilegis. Guías de acceso Recursos electrónicos Legis Normas legales
2	Contra legem och in fraudem legis i svensk och tysk rätt / Contra legem and in fraudem legis in Swedish and German law Lindberg, Christina January 2003 (has links) <p>The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law". Eventhough both Swedish and German law in theory wants to separate in fraudem legis from legal acts made up for apperence, Swedish Supreme Court (HD) often treats them more or less the same. In practise it has often been regarded as too difficult to separate the parties intentions from the actual performed legal act.</p> Law against the law contra legem evasion of law in fraudem legis interpretation law and order RÄTTSVETENSKAP/JURIDIK LAW/JURISPRUDENCE RÄTTSVETENSKAP/JURIDIK
3	Contra legem och in fraudem legis i svensk och tysk rätt / Contra legem and in fraudem legis in Swedish and German law Lindberg, Christina January 2003 (has links) The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law". Eventhough both Swedish and German law in theory wants to separate in fraudem legis from legal acts made up for apperence, Swedish Supreme Court (HD) often treats them more or less the same. In practise it has often been regarded as too difficult to separate the parties intentions from the actual performed legal act. Law against the law contra legem evasion of law in fraudem legis interpretation law and order RÄTTSVETENSKAP/JURIDIK LAW/JURISPRUDENCE RÄTTSVETENSKAP/JURIDIK
4	Trustee's accountability / Marius Garnett Preston Preston, Marius Garnett January 2014 (has links) The trustee has a fiduciary responsibility towards the parties with an interest in the trust. The parties with an interest in the trust may have certain expectations and requirements of the trustee. The main responsibility and accountability ascribed to and expected of the trustee are for the proper maintenance and administration of the trust and its assets. The parties with an interest in the trust may be classified according to how closely involved or affected they are by the existence of the trust. The parties closest to the trust are listed as the founder, beneficiaries and co-trustees. Parties with a judiciary, legislative and administrative interest in the trust include the Master of the High Court, the High Court and the auditors as well as accountants of the trust. The parties with an interest in the trust may not be satisfied with the actions or performance of the trustee. These parties may seek actions and remedies to hold the trustee accountable. These actions and remedies may be found in legislation, the literature, common law or court judgements. It would also be in the trustee’s interest to be informed of the different actions and remedies that could be utilised to hold him accountable. Different types of action are available to hold the trustee accountable, including civil and criminal remedies. The Trust Property Control Act 57 of 1988 does not provide for criminal remedies, but provides an array of civil remedies to hold trustees accountable. The Aquilian action is also available to parties to hold a trustee accountable who committed a breach of trust. The focus of the mini-dissertation is to determine the landscape of remedies and actions available to parties with an interest in the trust in order to hold the trustee accountable. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015 Office of the trustee Fiduciary responsibility of the trustee Accountability of trustee Actio legis Aquiliae
5	Trustee's accountability / Marius Garnett Preston Preston, Marius Garnett January 2014 (has links) The trustee has a fiduciary responsibility towards the parties with an interest in the trust. The parties with an interest in the trust may have certain expectations and requirements of the trustee. The main responsibility and accountability ascribed to and expected of the trustee are for the proper maintenance and administration of the trust and its assets. The parties with an interest in the trust may be classified according to how closely involved or affected they are by the existence of the trust. The parties closest to the trust are listed as the founder, beneficiaries and co-trustees. Parties with a judiciary, legislative and administrative interest in the trust include the Master of the High Court, the High Court and the auditors as well as accountants of the trust. The parties with an interest in the trust may not be satisfied with the actions or performance of the trustee. These parties may seek actions and remedies to hold the trustee accountable. These actions and remedies may be found in legislation, the literature, common law or court judgements. It would also be in the trustee’s interest to be informed of the different actions and remedies that could be utilised to hold him accountable. Different types of action are available to hold the trustee accountable, including civil and criminal remedies. The Trust Property Control Act 57 of 1988 does not provide for criminal remedies, but provides an array of civil remedies to hold trustees accountable. The Aquilian action is also available to parties to hold a trustee accountable who committed a breach of trust. The focus of the mini-dissertation is to determine the landscape of remedies and actions available to parties with an interest in the trust in order to hold the trustee accountable. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2015 Office of the trustee Fiduciary responsibility of the trustee Accountability of trustee Actio legis Aquiliae
6	Teorias do abuso no planejamento tributário / Theories of abuse in tax planning Flávio Neto, Luís 07 April 2011 (has links) O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da fraude à lei e do propósito negocial, inclusive com fundamento nas experiências do Direito estrangeiro, analisa-se como tais teorias têm sido originalmente construídas, respectivamente, pela França, Alemanha, Espanha e Estados Unidos da América. Após a análise de cada uma dessas teorias estrangeiras, analisam-se os fundamentos da doutrina e jurisprudência favoráveis e contrários à sua aplicação no ordenamento tributário brasileiro, seja a partir de princípios jurídicos, de dispositivos do Código Tributário Nacional (em especial, art. 116, parágrafo único) ou mesmo do novo Código Civil (em especial, art. 187). Por fim, busca-se apresentar qual a norma atualmente vigente no Brasil para a tutela do planejamento tributário. / This study examines theories of abuse in tax planning. Initially, it defines and differentiates tax planning, tax avoidance and tax evasion, starting from the premise that is to the State to establish, in a peculiar way, in which criteria should be adopted for the identification of these figures in its legal system. It examines the constitutional principles that can be weighted in Brazil in relation to this theme. It examines the arguments that advocate the adoption of some theories by the Brazilian tax law, as abuse of law, abuse of forms, fraus legis and business purpose test. The research considers how such theories have been originally constructed, respectively, by France, Germany, Spain and the United States of America. After analyzes of each one of these foreign theories and examines the fundamentals of doctrine and court decisions that would be favorable or unfavorable for its application in the Brazilian tax planning, either from legal principles, from National Tax Code (in particular, art. 116, single paragraph) or even from the new Civil Code (in particular, art. 187). Finally, analyses which rule is currently in force in Brazil to the tax planning issues. Abuse of forms Abuse of law Abuso do direito Business purpose test Direito tributário Evasão fiscal Fraus legis Sham Tax avoidance Tax evasion Tax planning
7	Teorias do abuso no planejamento tributário / Theories of abuse in tax planning Luís Flávio Neto 07 April 2011 (has links) O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da fraude à lei e do propósito negocial, inclusive com fundamento nas experiências do Direito estrangeiro, analisa-se como tais teorias têm sido originalmente construídas, respectivamente, pela França, Alemanha, Espanha e Estados Unidos da América. Após a análise de cada uma dessas teorias estrangeiras, analisam-se os fundamentos da doutrina e jurisprudência favoráveis e contrários à sua aplicação no ordenamento tributário brasileiro, seja a partir de princípios jurídicos, de dispositivos do Código Tributário Nacional (em especial, art. 116, parágrafo único) ou mesmo do novo Código Civil (em especial, art. 187). Por fim, busca-se apresentar qual a norma atualmente vigente no Brasil para a tutela do planejamento tributário. / This study examines theories of abuse in tax planning. Initially, it defines and differentiates tax planning, tax avoidance and tax evasion, starting from the premise that is to the State to establish, in a peculiar way, in which criteria should be adopted for the identification of these figures in its legal system. It examines the constitutional principles that can be weighted in Brazil in relation to this theme. It examines the arguments that advocate the adoption of some theories by the Brazilian tax law, as abuse of law, abuse of forms, fraus legis and business purpose test. The research considers how such theories have been originally constructed, respectively, by France, Germany, Spain and the United States of America. After analyzes of each one of these foreign theories and examines the fundamentals of doctrine and court decisions that would be favorable or unfavorable for its application in the Brazilian tax planning, either from legal principles, from National Tax Code (in particular, art. 116, single paragraph) or even from the new Civil Code (in particular, art. 187). Finally, analyses which rule is currently in force in Brazil to the tax planning issues. Abuso do direito Direito tributário Evasão fiscal Abuse of forms Abuse of law Business purpose test Fraus legis Sham Tax avoidance Tax evasion Tax planning
8	The impact of race upon legislators' policy preferences and bill sponsorship patterns: the case of Ohio Trautman, Linda 19 September 2007 (has links) No description available. Political Science, General Black state legislators African American legislators legislative decisionmaking policy preferences Ohio politics legislative priorities legislative behavior symbolic representation substantive representation bill sponsorship patterns state legis
9	Fundamentos y límites de la analogía in bonam partem en el derecho penal Montiel Fernández, Juan Pablo 20 September 2008 (has links) Una adecuada interpretación del principio de legalidad ofrece buenas razones para admitir la analogía in bonam partem en el Derecho penal aunque de un modo limitado. Incluso cuando el juez mediante ésta excluye o limita el ejercicio del ius puniendi, el aplicador del Derecho penal debe seguir apegado a la ley. De este modo, la analogía in bonam partem debe ser vista como un mecanismo excepcional de integración del Derecho penal frente a inconsistencias axiológicas no previstas ni deseadas por el legislador. Estas excepcionales facultades creadoras reconocidas al juez tienen lugar frente a concretas instituciones jurídico-penales y dentro de un determinado marco argumentativo. En este sentido, la analogía in bonam partem es un medio para crear supralegalmente causas de justificación, causas de exculpación y atenuantes, mientras que no para crear excusas absolutorias. Igualmente, el juez puede crear Derecho solamente a partir de la analogía legis o la analogía institutionis, sin resultar posible acudir a la analogía iuris. / An adequate interpretation of the legality principle offers sound reasons to accept analogy in bonam partem in Criminal Law, though only in a limited way. Even when the judge excludes or limits the ius puniendi through the use of analogy, she should still be strictly subjected to the norm. Therefore the analogy in bonam partem must be seen as an exceptional mechanism of Criminal Law's Integration in the presence of axiological inconsistencies that the Parliament didn't foresee and didn't want. These exceptional law-making powers awarded to the judge refer to specific Criminal law institutions and in a specific argumentative framework. In this sense, analogy in bonam partem is an instrument to supra-legally create justifications, excuses, and mitigating circumstances, but not other types of punishment excluding institutions. In the same manner, the judge can create new Criminal Law only through legis Analogy and institutionis Analogy but not through iuris Analogy. Institutional and Law Analogy Legal axiological Inconsistencies axiological Gaps Law Principles possible Judicial Law Creation Criminal Law purposes Criminal Law Interpretation Criminal Law Integration Legality Principle atenuante analógica Analogy interdiction institutionis e iuris analogía legis inconsistencias axiológicas lagunas axiológicas creación judicial de Derecho interpretaciones posibles óptimas y arbitrarias o absurdas principios jurídicos integración del Derecho penal interpretación del Derecho penal fines del Derecho penal prohibición de analogía principio de legalidad analogical Mitigation 343
10	L'UTILISATION DE LA LEX FORI DANS LA RÉSOLUTION DES CONFLITS DE LOIS Carlier, Peggy 14 March 2008 (has links) (PDF) À trop vouloir poser la loi étrangère en parfait symbole de la résolution des conflits de lois, les auteurs dressent une présentation manichéenne du droit international privé où la lex fori (loi du juge saisi) incarne l'indésirable. C'est oublier qu'elle est davantage utilisée que la loi étrangère en matière de litiges internationaux puisque de nombreux procédés lui octroient pleinement ou subsidiairement une position privilégiée.<br />Prenant acte de ce constat, qu'il fonde sur des considérations sociologiques (ethnocentrisme) et pragmatiques (bonne administration de la justice), l'auteur entend réhabiliter la loi du for. Sans aller jusqu'à un legeforismo, dont la traduction pratique serait l'application systématique de la lex fori, un équilibre réaliste est proposé à partir d'un rapprochement des critères de rattachement et des chefs de compétence. Le vade-mecum de ce rapprochement offre alors les clés de la complémentarité qui doit exister entre la lex fori et la loi étrangère. conflit de lois litige international règle de conflit juridiction lex fori loi du for loi du juge saisi loi étrangère loi applicable lex <br />causae inégalité des lois bilatéralisme unilatéralisme loi de police vocation subsidiaire élément d'extranéité invocation de la loi étrangère preuve de la loi étrangère accord procédural équivalence des lois fraude renvoi ordre public thnocentrisme bonne administration de la justice justice de droit international privé urgence délai raisonnable coût raisonnable codification chef de compétence critère de rattachement compétence juridictionnelle forum legis approche juridictionnelle coïncidence du jus et du forum sécurité juridique forum shopping exception d'incompétence forum non conveniens

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