The dissertation considers the justification of the stringent natural person insolvency system in light of the “advantage to creditors” requirement. Jackson’s (The Logic and Limits of Bankruptcy Law (1986) 3) criteria of “what is being addressed” by the South African natural person insolvency law system, and why that which is being addressed, is a “proper concern” of the South African system, is used as to assess the system. It is established that the South African natural person insolvency law system is a system which favours the protection of the interest of creditors. The international trend towards more debtor-orientated insolvency law systems, has become the topic of academic discussion, with the South African insolvency law system harsh criticised for not developing in line with this trend. It can be safe to state that academics, in analysing the South African insolvency law system, have discovered a “problem” with the South African system and are approaching their insolvency analyses by viewing the South African system as conflicting with or overriding some social or economic goal due to the fact that it has not necessarily developed in line with the international systems. In terms of the criteria established by Jackson for insolvency analyses, it can be argued that this approach is fundamentally flawed. The analysis in this dissertation is not undertaken for the purpose of identifying discrepancies or differences between the South African system and other natural person insolvency law systems found in foreign jurisdictions, but rather for the purpose of analysing the South African system against criteria distinctive to the purpose of its creation. Accordingly, to proceed with this analysis, one has to applying Jackson’s criteria and identify “what is being addressed” and why that which is addressed is a “proper concern” of the natural person insolvency law in South Africa. Against this background, it is possible to analyse the stringent South African natural person insolvency law system in light of the “advantage to creditors” requirement in a sound manner. / Dissertation (LLM (Insolvency Law))--University of Pretoria, 2020. / Jurisprudence / LLM (Insolvency Law) / Unrestricted

No description available.

Natural person insolvency in South Africa has primarily been governed by the Insolvency Act 24 of 1936, which is almost a century old. Despite a major jurisprudential shift that transpired in 1996, the Insolvency Act remains rigid to holistic transformation to align with the spirit of the Constitution of the Republic of South Africa, 1996 and international best practices regarding the treatment of the insolvency of natural persons. The South African insolvency system is still premised on the archaic policy of “advantage for creditors” as opposed to a fresh-start policy, the latter of which is widely commendable. International trends and guidelines promote the discharge of all pre-sequestration debts, with some exceptions. These exceptions, among others, include the exclusion of maintenance debt from the discharge to ensure that the human rights of maintenance creditors are maintained and sustained. International trends and guidelines advocate for a balanced approach, which seeks to balance the competing interest of both insolvent debtors and maintenance creditors. However, the South African approach, falls-short of the international best practices, because it does not exclude maintenance debt from the discharge. This approach is dangerous and problematic, because it potentially compromises certain human rights guaranteed in the Constitution. Furthermore, maintenance claims do not enjoy any preference when the insolvent debtor’s estate is being distributed. The maintenance creditors only have a concurrent claim against the insolvent estate. The implication of this, among others, is that maintenance creditors are burdened with liability for contribution, as envisaged in section 106(c) of the Insolvency Act, should there be insufficient funds in the free residue account to cover the costs of sequestration. International trends and guidelines are leaning towards affording maintenance creditors’ claims preference, with an aim to promote the public policy of family support and human rights. The study argues that the South African position on the ranking of maintenance creditors’ claims compromises the constitutional rights of maintenance creditors and this necessitate urgent legislative attention. The violation of constitutional rights of maintenance creditors through the legal position of the discharge of maintenance obligations, and the ranking of maintenance claims, does not comply with the proportionality test, that is applied when assessing whether a violation of a right guaranteed in the Bill of Rights is justifiable and reasonable in an open and democratic society based on human dignity, equality and freedom, taking into account all relevant factors. / Mini Dissertation (LLM (Banking Law))--University of Pretoria, 2020. / Mercantile Law / LLM (Banking Law) / Unrestricted

Tax income of natural persons from paid employment and emoluments The thesis deals with natural persons` income tax from paid employment and benefits. The paper is divided into seven chapters, which are also further subdivided. The first chapter defines the subjects of tax on personal income from employment and fringe benefits, the second chapter is devoted to the subject of taxation. In this chapter are defined both income which are subjected to tax, and income that are tax-free or exempted from tax. The third chapter deals with the determination of the tax base of the natural persons` income tax from paid employment and emoluments. In the fourth chapter then describes the procedure for determining the amount and collection of the tax on personal income from employment and fringe benefits. The fifth chapter is dedicated to three, in my opinion, the most common methods of evasion of individuals` income tax from employment and benefits, which are so called "švarcsystém" (which means hiring entrepreneurs instead of employees), black economy and tax lower than it actually paid income. The sixth chapter deals with the issue of natural persons` income tax from paid employment and fringe benefits tax non-residents arising from sources in the Czech Republic and of the natural persons` income tax from employment...

Delictual liability of natural persons in environmental protection is the topic that represents the intersection of several branches of law. Passing the new penal code brings to criminal law some news in the branch of environmental protection. The purpose of my thesis is to describe the general conditions of delictual liability and then point out to the specifics of the particular types of delicts. The aim of the thesis is also to compare the responsibility for administrative offences and liability for crimes. I divided my thesis into two main parts - the general part and the special part. My thesis contents fourteen chapters, which are dealing with different problems of liability in environmental protection.

Error in criminal law The aim of this thesis is a comprehensive analysis of the problems of error in criminal law, finding weaknesses in the current legislation and outline appropriate solution. By error any inconsistency of someone's imagination with reality is meant. Knowing the offender's error is a very significant for legal theory, in case of relevant criminal errors it is a very serious consequence for the subjective aspect of the crime. In the Czech criminal law, which is based on the principle of liability for fault, it is an issue, without which this concept was not complete and whose meaning would be fading away. This thesis classifies the problems of error in terms of current legislation, legal doctrine and relevant case law . The first chapter of this thesis is devoted to an explanation of the term error itself, its theoretical inclusion in the context of criminal law and explains its implications. It focuses on the concept of fault, especially its importance and its components, the two faces of it, which are intent and negligence, or on the concept of guilt. Knowing these two concepts is essential for the next orientation in the issue of errors, and indeed in criminal law at all. In the second chapter the work focuses on the historical evolution of criminal law concept of error of the...

O presente estudo busca mapear expectativas e percepções de clientes de segmentos bancários de pessoas físicas de alta renda no Município de São Paulo, bem como eleger os aspectos de maior relevância na determinação de sua satisfação e lealdade. Foram coletados na literatura atributos pertinentes à prestação de serviços bancários, modelos e escalas de mensuração relacionados à Qualidade em Serviços, Imagem Corporativa, Satisfação e Lealdade do consumidor, a partir dos quais foi operacionalizada uma pesquisa quantitativa com clientes de distintos bancos atuantes no mercado de pessoas físicas de alta renda. Os resultados permitiram diagnosticar o alto de nível de expectativa dos clientes e a não homogeneidade de opinião em relação à qualidade do serviço prestado, tendo sido possível identificar os atributos de maior influência nos níveis de Satisfação e Lealdade cliente-banco. / The present study aims to both measure expectations and perceptions of individual bank clients with high earnings in the municipality of São Paulo and to rate the main interfeering aspects in determining their Satisfaction and loyalty. Drawing on the relevant literature on attributes to the provision of bank services as well as on models and scales regarding Service Quality, Coorporative Images, Consumer Satisfaction and Loyalty, a quantitative survey was conducted among the high income clients of bank services. The results showed that whereas clients? expectations were high, their perceptions regarding the quality of the services provided were not homogeneous. Additionally, it possible to identify the most influential attributes in consumer?s levels of Satisfaction with and Loyalty to their banks.

O presente estudo busca mapear expectativas e percepções de clientes de segmentos bancários de pessoas físicas de alta renda no Município de São Paulo, bem como eleger os aspectos de maior relevância na determinação de sua satisfação e lealdade. Foram coletados na literatura atributos pertinentes à prestação de serviços bancários, modelos e escalas de mensuração relacionados à Qualidade em Serviços, Imagem Corporativa, Satisfação e Lealdade do consumidor, a partir dos quais foi operacionalizada uma pesquisa quantitativa com clientes de distintos bancos atuantes no mercado de pessoas físicas de alta renda. Os resultados permitiram diagnosticar o alto de nível de expectativa dos clientes e a não homogeneidade de opinião em relação à qualidade do serviço prestado, tendo sido possível identificar os atributos de maior influência nos níveis de Satisfação e Lealdade cliente-banco. / The present study aims to both measure expectations and perceptions of individual bank clients with high earnings in the municipality of São Paulo and to rate the main interfeering aspects in determining their Satisfaction and loyalty. Drawing on the relevant literature on attributes to the provision of bank services as well as on models and scales regarding Service Quality, Coorporative Images, Consumer Satisfaction and Loyalty, a quantitative survey was conducted among the high income clients of bank services. The results showed that whereas clients? expectations were high, their perceptions regarding the quality of the services provided were not homogeneous. Additionally, it possible to identify the most influential attributes in consumer?s levels of Satisfaction with and Loyalty to their banks.

The topic of the submitted diploma thesis is the liability of natural persons for administrative delicts as one of the traditional subjects of administrative criminal law. Given that liability of natural persons for administrative delicts is based on the same concept as the previous legislation, even after the adoption of Act No. 250/2016 Coll., On Liability for Administrative Delicts and Proceedings, the author of this work chose only some previously unknown institutes and the problems associated with them. Specifically, the author focused on the analysis of the current legal regulation of complicity, indirect perpetration and participation, and especially on the differences compared to their regulation in substantive criminal law. However, in order to give the treatise on the relevant institutes the form of a more complex whole, the author decided to place this legal analysis in the context of a more general issue - the position of a natural person as the perpetrator of an administrative delict. The structure of the thesis is based in three basic chapters. The first chapter deals with the very basis of this legal responsibility, i.e., the concept of an administrative delict and a brief description of its conceptual features. The second chapter focuses on the very subject of this work, namely on...

Legal regulation of natural persons in the Civil Code of Austria and in the current Civil Code of the Czech Republic Abstract This dissertation thesis brings a comprehensive historical perspective on the development of the concept of a person in the legal sense in the territory of the Czech lands. A great part of the thesis deals with the philosophical definition of this term and examines the natural legal bases of this issue. Emphasis is placed on the comparison of the legal regulation of natural persons in the Civil Code of Austria (ABGB) which was enacted in 1811 and the Czech Civil Code from 2012. The authors of the new Civil Code designate as the ideological source of the recodification the draft of the Czechoslovak Civil Code from 1937, which was de facto modern revision of the ABGB, so it is important to take into account the relevant ABGB provisions when interpreting the new Civil Code. It is also important to take into account the historical origins of these provisions, while also examining how their interpretation has evolved over time. In this dissertation thesis there is also quite a large space devoted to the issue of personality protection. Some of the most important provisions of the new Czech Civil Code and the Civil Code of Austria are again compared. Great attention is paid to the...