This thesis compares afterwar fates of three noblemen from the foothills of the Šumava mountains - prince Joseph Windischgrätz, Otomar von Pelikan and Georg Heintschel von Heinegg. These noblemen share a few characteristics. Except being members of the royalty, their mother tongue was German and they all had similarly huge property in a size of a few hundreds hectares. These estates were situated in the not so fertile area of the Šumava foothills. Since all three men were noblemen, after 1918, they felt as being strangers in their own country. This impression was even stronger on their Šumava manor farm estates which were situated in predominantly Czech areas with German minority. Each of the men reacted differently to his uprootedness - Georg Heintschel was involved in the Austrian Fatherland Front and he later entered NSDAP and was a dedicated Nazi member. After the war, he was for this sentenced to death. Pelikan pinned his hopes on Sudeten German movement and entered SdP and during the so-called second republic also into NSDAP. However, already in the beginning of the war he started to temper his opinions and at the end he used his position in the Nazi hierarchy for helping people. Pelikan represents an example of an equivocal collaboration in this thesis. Pelikan's afterwar trial lacks verdict because...

Cette étude a pour objet, d'une part, de déterminer l'état du droit international, européen et belge des confiscations et du gel préventif d'avoirs terroristes et, d'autre part, de confronter ce droit à la jurisprudence de la Cour européenne des droits de l'homme relativement aux articles 6 et 7 de la Convention et 1er du Premier Protocole additionnel à la Convention. Elle montre dans sa première partie que l'évolution du droit des confiscation est guidée par la recherche d'efficacité depuis une trentaine d'années, au préjudice des droits fondamentaux des personnes concernées. Tant en droit international qu'en droit européen et en droit belge, les autorités publiques tendent, sous l'impulsion de l'Exécutif, à permettre la confiscation d'une gamme toujours plus large de biens, tout en assouplissant corrélativement la charge de la preuve reposant sur la partie poursuivante. La mesure de confiscation élargie permettant de priver le condamner de biens non liés à l'infraction déclarée établie et celle de confiscation civile, non liée à une condamnation pénale préalable, vont en ce sens. Le gel préventif d'avoirs terroristes est l'expression la plus extrême de ce mouvement, étant donné qu'il autorise une autorité administrative à priver une personne physique ou morale de la jouissance de l'intégralité de son patrimoine, pour une durée non limitée a priori dans le temps, et ce sur le fondement d'un risque de commission d'une infraction terroriste. La seconde partie de l'étude montre que, loin de s'opposer à cette évolution, la Cour européenne des droits de l'homme l'a accompagnée et encouragée, au préjudice de la défense d'une conception large du droit à un procès équitable, du principe de légalité des peines et du droit de propriété. Ce faisant, elle a cependant rendu nombre d'arrêts incohérents avec sa jurisprudence bien établie et s'est refusée à "aller au-delà des apparences" du droit interne des Etats Parties à la Convention, comme elle prétend pourtant devoir le faire. La Cour a ainsi renoncé à constater que la procédure de confiscation élargie impliquait une nouvelle accusation lorsqu'elle porte sur des choses non liées à l'infraction déclarée établie ou que la confiscation dite civile ou préventive ainsi que le gel préventif d'avoirs terroristes pouvaient en réalité revêtir un caractère pénal. Par ailleurs, tout en consacrant une conception relativement large du champ d'application de l'article 7 de la Convention, la Cour a dans le même temps jugé compatible avec cette disposition l'imposition d'une sanction sur la base d'une condamnation substantielle et non formelle, pour autant que la procédure en cause ait été menée dans le respect du droit à un procès équitable. En d'autres termes, elle a conditionné le respect d'un droit substantiel à celui de garanties procédurales. En matière de droit de propriété, l'équilibre entre intérêts public et privé penchera enfin généralement du côté du premier en matière de confiscations vu les objectifs que poursuivent ces mesures. De plus, vu la bienveillance de la Cour à l’égard des mesures de confiscation et de gel préventif d’avoirs terroristes sur le terrain des articles 6 et 7 de la Convention, le droit de propriété apparaît comme une protection à la portée très relative pour les personnes concernées. / Doctorat en Sciences juridiques / info:eu-repo/semantics/nonPublished

Application of the Decrees of the President of the Republic in the Semily District Existing legal history literature deals, to a considerable extent and in general terms, with the questions of decretal rule-making. On the other hand, it only marginally deals with the practical application of these regulations under specific time and local conditions. One of the most severe regulations of this historical stage of Czechoslovak law was Decree No. 108/1945 Coll. on the confiscation of enemy property. The aim of this work is to describe and analyse the application of this regulation. The description of the practical enforcement of confiscation under this Decree on the example of the municipality of Rokytnice nad Jizerou and its vicinity settled by Germans is to reveal the course and extent to which the practice of the national committees observed the then valid confiscation law. Firstly, it was necessary to focus more extensively on the applied Decree de lege lata. Hence, the first part of the work on the above subject provides a summary of brief regulations which apply to property relations and deals in greater detail with the legislative preparations of Decree No. 108/1945 Coll., its scope of powers and interpretation. The second part of the work directs attention to the characteristic features of confiscation...

Magister Legum - LLM / Contrary to Common perception, corruption is not all that ails Africa. It is only a component of the multifaceted economic criminality that leads to illicit capital flight from developing states and those undergoing political transition. The siphoning away of economic resources has a devastating impact on such countries, both economically and socially. This leads to an erosion of public confidence in government departments and in the administration of justice generally. The clandestine nature of economic criminality makes it particularly hard to prosecute. There has thus been an international consensus that asset recovery would be the most apt mode of deterrence and reparation. Having its genesis in the 1989 Vienna convention, asset recovery has now become a useful tool with which developing countries can recoup some of the assets plundered by criminals. The United Nations Convention against corruption has also made it possible for states to recover stolen assets by way of non--‐criminal or non--‐conviction—based procedures. The main challenge for developing states is to make international treaties part of their national law. The democratization of former dictatorial states, especially those in Africa, also means that whatever international norms are domesticated in national legislation, should be in line with the tenets of their respective democratic constitutions, thus making them legally irreproachable. This paper evaluates Zambia’s Forfeiture of proceeds of crime Act. It discusses Zambia’s asset recovery provisions against the backdrop of international benchmarks and the laws of a few other countries that also have asset recovery laws. The paper concludes with a set of recommendations.

Magister Legum - LLM (Criminal Justice and Procedure) / In the early 1990s Botswana faced rising levels of grand corruption and economic crimes in general. The laws could not cope with the high incidence of economic criminality, especially as regards the confiscation of dirty assets. At the time, the government relied solely on laws regulating the forfeiture of prohibited property and instruments of crime, given that there were no laws authorising the confiscation of proceeds of crime. The drivers of the said forfeiture laws are the Director of Public Prosecutions (DPP), the Botswana Police Service (BPS) and the Botswana Unified Revenue Service (BURS). Parliament then enacted the Proceeds of Serious Crime Act No. 19 of 1990 (PSCA). The PSCA was a three-pronged tool in that it introduced the offence of money-laundering, enhanced investigative powers, and authorised conviction-based confiscation of proceeds of crime. The DPP was tasked with conducting criminal prosecutions and applying for confiscation orders. The BPS was mandated to conduct financial investigations.

This thesis deals with the issue of money laundering in terms of both criminal and criminological perspective. The aim of this thesis is to analyse the issue of money laundering and to raise questions related to de lege lata discussions and de lege ferenda proposals, to formulate my opinion and to make recommendation for legislative changes. The first part (Chapters 1, 2 and 3) contains the definition of this term and discusses methods in which money laundering occurs. In addition to well-known methods, it is dedicated to new methods focusing on the use of virtual currencies and online computer games. The question of organised crime, which is very close to money laundering, is analysed too. The second part (Chapters 4 and 5) describes international regulation, legislation of the European Union and measures against legitimisation of proceeds of crime in Czech legislation. It is focused on the most important conventions and directives related to money laundering. This part also explains Act No. 253/2008 Coll., on selected measures against legitimisation of proceeds of crime and financing of terrorism, and activities of Financial Analytical Unit. The third part (Chapters 6 and 7) examines relevant Czech legislation, especially issues of money laundering using legal entities, their criminal liability...

O Plano Brasil Novo ou Plano Collor, como ficou conhecido foi lançado em março de 1990 por Fernando Collor de Mello, primeiro presidente eleito por voto direto no Brasil em quase 30 anos, tendo como principal marca o inédito confisco das aplicações financeiras privadas por um período de 18 meses. A brusca retirada de moeda de circulação, que fez sumir de um dia para outro cerca de 75% do dinheiro que irrigava a economia brasileira, provocou uma ruptura não apenas no sistema econômico-financeiro do País, como também nas relações sociais e na cultura econômica vigentes, alterando a dinâmica do cotidiano e o comportamento econômico da população urbana. / The New Brazil Plan or Collor Plan, as it was known was launched in March 1990 by Fernando Collor de Mello, the first president elected by direct vote in Brazil in almost 30 years, having main feature the unprecedented confiscation of private financial investments for a period of 18 months. The abrupt withdrawal of circulation money, which wiped out about 75% of the money that irrigated the Brazilian economy from one day to the next, provoked a rupture not only in the country\'s economic-financial system, but also in social relations and economic culture, changing the daily dynamics and the economic behavior of the urban population.

Made available in DSpace on 2016-04-26T20:29:50Z (GMT). No. of bitstreams: 1 Georgenor de Sousa Franco Neto.pdf: 804006 bytes, checksum: a781bf3b7e178df4aca99eec9b557c5d (MD5) Previous issue date: 2009-10-19 / This research analyzes some relation among the principle of bar the tax with confiscation effect and the fundamental rights. The theoretic base is the semantic-logic constructivism, with influence from the constitutional concretion. With the distinction between normative text (provision) and norm (interpretation), using the deontic logic to comprehensive the rule of law s structure. Next, analyze fundamental rights, fix a concept and some distinct s notes related the human rights. We support it in Discursive Theory and expose the way to apply them through proportionality s standard. With base in the history s preceding, we determination the fundamental rights related non-confiscation with the property right, professional and commercial activity freedoms and vital minimum. We continuing exposing the relationship between State s obligation and the pay to owe. After a panoramic of doctrine, we analyze the incidence of non-confiscation principle in each tax and its relation with tax capacity. In the end, expose the connection among fundamental rights and the principle of prohibit of the confiscation and in each sphere of power (Legislative, Executive and Judiciary). Concluding, we mark the existential of big variation in the way how the confiscation is analyze depends what is de branch talk about. We notice too, that the violation at that principle only could be encounter by means of reference at the fundamental rights, always thought the disrespect of the property right / Nesta pesquisa, analisamos algumas das relações existentes entre o princípio da vedação aos tributos com efeito confiscatório e os direitos fundamentais. O pressuposto teórico é o construtivismo lógico-semântico, com influxo das teorias da concretização constitucional. Como premissa da distinção entre texto normativo (dispositivo) e norma (interpretação), usamos a lógica deôntica para compreender a estrutura das normas jurídicas. Desses pressupostos, seguimos para a análise dos direitos fundamentais, estabelecendo um conceito e algumas notas distintivas em relação aos direitos humanos. Cuidamos de fundamentá-los na teoria Discursiva, expondo a forma de aplicação deles por meio dos critérios da proporcionalidade. Com base nos antecedentes históricos, determinamos os direitos fundamentais relacionados com o não-confisco, quais sejam, os direitos de propriedade, as liberdades de profissão e de atividade empresarial e o mínimo vital. Seguimos expondo a relação entre as obrigações do Estado e o dever de pagar tributos. Após um panorama sobre o pensamento da doutrina, analisamos a incidência do princípio do não-confisco em cada espécie tributária e sua relação com o princípio da capacidade contributiva. Na parte final, expomos a relação entre os direitos fundamentais e o princípio da vedação ao confisco em cada uma das esferas de Poder (Legislativo, Executivo e Judiciário). Concluímos, assinalando que existem grandes variações na maneira como o confisco é analisado dependendo de qual esfera de Poder se trata. Constatamos também, que a violação ao referido princípio somente pode ser encontrada mediante referência aos direitos fundamentais, sempre como pressuposto o desrespeito ao direito de propriedade

Made available in DSpace on 2016-04-26T20:30:18Z (GMT). No. of bitstreams: 1 Ruti Kazumi Nakagaki.pdf: 511933 bytes, checksum: f1f1164a594af7cf2c8ce733918acf06 (MD5) Previous issue date: 2010-05-25 / The present study seeks to investigate selected tax principles with special focus on non-confiscation principle from a historic perspective and through analyses based on the views held by theoreticians specializing in Brazilian positive law theory, particularly regarding the Federal Constitution and complementary laws. The principle of non-confiscation shall not constitute the sole theme of this study, but will be analyzed as an end goal of our investigation. The study sets out by outlining historical aspects of specific legislation governing tax issues, and subsequently addresses notions held as universal the principles which are embodied in legal texts on tax issues, especially in Brazilian volumes. On a practical level, the study seeks to understand the current Brazilian tax universe in the context of established legislative principles. Delving into the history of law is a pre-requisite to gaining an understanding of this complex issue, where this takes the form of exploring the roots of the treatment given by humanity more specifically by the western European cultures which Brazilians have directly inherited to the issue of principles: what constitutes a principle; the point at which principles begin to gain importance for lawmakers; the aspects that stem from this basal notion, and so forth; in addition to analyzing judicial cases which illustrate the problematic Brazilian tax issue in light of the principles presented. This introductory study would be unable to exhaustively address all principles which lawmakers draw on to legislate, and this, coupled with the academic norms governing analytic graduate research, has limited the scope of this study to a subset of interconnected principles: isonomy, ability to pay, and, last of all, the principle of non-confiscation / Este trabalho procura estudar alguns princípios tributários, com ênfase no princípio do não confisco, a partir de uma breve súmula histórica sobre alguns conceitos teóricos, além de análises de pontos de vista teóricos do direito positivo brasileiro, muito especialmente da nossa vigente Constituição Federal, além de institutos legais que lhe são complementares. Não será estudado exclusivamente o princípio do não confisco, mas ele será analisado como o ponto de chegada de nossas reflexões. Parte-se da ideia inicial de verificar aspectos históricos da legislação direcionada aos tributos, para em seguida tratar de questões tidas como universais os princípios que poderiam ser espelhadas nos textos legais, especificamente os brasileiros, que tratam de tributos. Do ponto de vista prático, busca-se o entendimento do universo tributário brasileiro atual sob a luz de princípios legislativos consagrados. Para se chegar à compreensão de tal complexa realidade, o mergulho na história do direito é essencial, concretizado pela busca da origem do próprio tratamento dado pela humanidade mais especificamente pelas culturas europeias ocidentais das quais somos herdeiros diretos à questão dos princípios: o que seria um princípio, quando os princípios começaram a ganhar importância para os legisladores, o que decorre de tal noção primeira, assim por diante, e de casos judiciais que ilustram a problemática questão tributária brasileira em confronto com os princípios apresentados. Não seria possível em um trabalho introdutório tratar de todos os princípios a partir dos quais os legisladores buscam sua condição de legislar, daí por que, também por imposição das normas acadêmicas de trabalhos analíticos de pós-graduação, o trabalho se restringe ao estudo de alguns princípios interligados: o de isonomia, o da capacidade contributiva e, finalmente, o princípio do não confisco

Made available in DSpace on 2016-08-10T10:46:34Z (GMT). No. of bitstreams: 1 FREDERICO ALVES DA SILVA.pdf: 19013639 bytes, checksum: 762f65d3f99f56a43ff6817ad58100f8 (MD5) Previous issue date: 2011-04-11 / After Quilombos Recognition in the late 80s by a Right Democratic State it was given to former Quilombos communities the right of ultimate ownership. This device is guaranteed by the Temporary Constitutional Provisions Act. This act is extremely relevant, so as it answers simultaneously to several purposes. It deals with a standard rule which establishes a substantive equality and social justice, it grants to these none economically self-sufficient communities the recognition of their territorial rights. It also demands to repair a historic nation s debt in Brazilian Slaves Communities of older and younger generations, who still suffer the effects of slavery. The way to achieve this definitive title it s bureaucratic and submit these Quilombos Communities to a enormous juridical insecurity. On this meaning the presented thesis has been developed by analyzing the protection intended for remaining Quilombos communities proprietorship until the reach of the definitive property invested by the Nation. / Com o reconhecimento no fim da década de 80 dos quilombolas pelo Estado Democrático de Direito. Foi conferido às comunidades remanescentes de quilombos o direito à propriedade definitiva. Este dispositivo que é garantido pelo Ato das Disposições Constitucionais Transitórias tem máxima relevância, pois atende, simultaneamente, a vários objetivos. Trata-se de norma que consagra a igualdade substantiva e justiça social, pois confere a comunidades hipossuficientes o reconhecimento de seu direito territorial. Cuida ainda, de reparar dívida histórica da Nação Brasileira com as comunidades de descendentes de escravos, que ainda hoje, sofrem os efeitos da escravidão. Ocorre que o caminho para se alcançar este título definitivo é burocrático e submete as comunidades de quilombos a uma enorme insegurança jurídica. Neste sentido, esta dissertação se desenvolve, analisando a proteção à posse das comunidades remanescentes de quilombos até o alcance da propriedade definitiva conferida pelo Estado.