Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams. Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą. Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą] / Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]

Tout employeur qui fournit l'accès Internet au sein de son entreprise a intérêt à surveiller l'usage qui en est fait par ses employés, que ce soit pour maximiser les avantages ou pour réduire les risques liés à l'utilisation d'Internet au travail. Tout employeur a d'ailleurs le droit d'exercer une telle surveillance, sous réserve toutefois des droits des personnes surveillées. La mise en place d'une surveillance de l'utilisation d'Internet au travail peut porter atteinte à la vie privée des employés ou à leur droit à des conditions de travail justes et raisonnables, et peut également porter atteinte au droit à la vie privée des tiers indirectement visés par la surveillance. Dans ce contexte, afin de s'assurer que la surveillance est exercée dans les limites de ses droits, l'employeur doit franchir deux étapes de réflexion essentielles. L'employeur doit en premier lieu déterminer le niveau d'expectative raisonnable de vie privée des personnes surveillées, lequel niveau s'apprécie à la lumière d'une série de facteurs. L'employeur doit par ailleurs respecter les critères de rationalité et de proportionnalité. Ces critères requièrent notamment que l'employeur identifie les motifs sous-jacents à la surveillance ainsi que la manière dont la surveillance sera exercée. Une fois ces deux étapes franchies, l'employeur sera en mesure d'identifier les obligations auxquelles il est soumis dans le cadre de la mise en place de la surveillance. / All employers providing Internet access to their employees should implement Internet monitoring in the workplace, to increase the benefits and reduce the risks related to Internet use at work. Employers have the right to implement this kind of monitoring subject, however, to the rights of employees and third parties. The implementation of Internet monitoring within the workplace can affect employees' privacy and the right to fair and reasonable conditions of employment, as well as the rights of third parties who may be indirectly subject to monitoring. In this context, the employer should go through two steps of reasoning. The employer should first determine the level of reasonable expectation of privacy of all individuals monitored, which level is assessed in the light of numerous factors. The employer must also meet the criteria of rationality and proportionality. These criteria require that the employer identifies the reasons behind monitoring, and how monitoring will be exercised. After these two steps, the employer will be able to identify the obligations to which he is submitted through the implementation of Internet monitoring.

Det här examensarbetet undersöks hur en kommunal förskola och ett föräldrakooperativs bemötande och åtgärder ser ut när det gäller barn som blivit utsatta för fysiska övergrepp. Arbetet utgår från frågeställningarna: Har de två förskolorna riktlinjer för att hantera problematiken kring fysiska övergrepp mot barn? Vilka likheter finns det i riktlinjerna när det gäller bemötande och åtgärder? Vilka skillnader finns det i riktlinjerna när det gäller bemötande och åtgärder? En jämförelse mellan de två förskolorna görs genom en textanalys av två dokument, föräldrakooperativet har en kris och beredskapsplan och den kommunala har ett policydokument som belyser anmälningsplikten. Analyserna kommer att sker ur ett hermeneutiskt synsätt samt i en kvalitativ bearbetning. Arbetet tar även upp anmälningsplikten förskolan står inför när misstanke eller oro uppkommer hos personalen. Här kan man även läsa om hur Socialtjänstlagen 14 kapitel 1§ lyder inför anmälningsplikten. Resultatet visar att det finns skillnader mellan förskolorna när det gäller bemötande och åtgärder men även att det finns osäkerhet i hur personalen ska agera. / This thesis explores how a local nursery school and a parents cooperative attitude and actions looks like when it comes to children who are victims of physical abuse . Work is based on the questions: Have the two preschools guidelines for dealing with the problem of physical abuse of children? What similarities are there in the guidelines when it comes to attitude and actions?  What are the differences in the guidelines when it comes to attitude and actions? A comparison between the two preschools done through a textual analysis of two documents , parents' cooperative has a crisis and contingency plan and the municipal has a document in which an obligation. The analyzes will be conducted from a hermeneutic approach and in a qualitative processing. The work also deals with notification requirements preschool faced suspicion or concern arises among staff. Here you can also read about how the Social Services Act 14, Chapter 1, § reads before notification. The results show that there are differences between the preschools regarding treatment and measures but also that there is uncertainty in how staff should act

L’étude est centrée sur l’obligation pour l’employeur d’informer le salarié. La première partie met en évidence les diverses raisons d’être de ces informations obligatoires. Certaines sont liées à l’activité interne de la pensée. Elles visent soit à instaurer une discussion préalable à une prise de décision de l’employeur soit à donner au salarié la possibilité de faire preuve de discernement dans ses choix. D’autres informations sont, en revanche, liées à l’activité externe sur le monde. Certaines lui donnent au travailleur la possibilité de contrôler l’action de l’employeur tandis que d’autres lui confèrent une autonomie d’action. Cette diversité de fonctions se conjugue avec une relative unité dans les règles applicable à ces différentes obligations d’informer. L’employeur devant effectuer un acte de langage pour exécuter son obligation d’informer, il est ainsi toujours soumis aux mêmes exigences de précision, d’exactitude et de sincérité quelque soit la finalité de l’information. De même, il est parfois contraint de respecter certaines règles de forme. La diversité des sanctions de l’inexécution découle également de la nature particulière de l’information. Le salarié peut demander réparation pour le préjudice subi du fait d’un défaut d’information. Mais il peut aussi invoquer l’inopposabilité des éléments non communiquées. Enfin, il peut demander à ce que ses attentes légitimes soient protégées soit via l’interdiction de se contredire au détriment d’autrui, soit via l’effet obligatoire de l’information. / The study focuses on obligations of the employer to inform each one of its employee. The first part outlines the various roots of the obligations to inform. Some pieces of information are related to the internal activity of thought. The aim is to create a discussion prior to the employer’s decision either to give the employee the opportunity to exercise discretion. Additional information is, however, related to the activity on the external world. Some give the worker the ability to exercise a control on the employer’s action, whereas some others give an autonomy to the action. However the diversity in the functions of the oblitgaiton to inform, the rules are on the whole the same. In order to perform its obligation must express itself. This expression is always subjected to the same precision, accuracy and fairness regardless its purpose. Similarly, the employer may be forced to follow certain rules of form. The sanctions are different. Indeed, the employee may claim compensation for damages due to lack of information. But he can also invoke the unenforceability of undisclosure. Finally, he may request that his legitimate expectations are protected either through estoppel or via the binding effect of the information.

In this paper, the author analyses one of the obligations to inform recently implemented in Spain that requires from natural and legal persons to report about assets and properties abroad. Failure to comply with this requirement may make recognition of a gain over incomes and properties values not being declared. These gains will be considered income tax from last tax period. / En el presente trabajo, la autora analiza una obligación de informar recientemente incorporada al ordenamiento español que obliga a toda persona física y jurídica a declarar los bienes y derechos que posea en el extranjero, cuyo incumplimiento conlleva la generación de una ganancia patrimonial en relación con aquellos elementos patrimoniales no declarados que se imputarán al último ejercicio no prescrito.

Depuis l’arrêt « Mercier » en 1936, la jurisprudence française a consacré la présence d’un contrat médical entre médecin et patient. L’obligation de soins est l’obligation principale du médecin dans ce contrat, elle en est l’objet déterminant. Cependant, avec les progrès réalisés et l’accroissement des exigences de la société, la jurisprudence a renforcé les obligations imposées au médecin en créant ainsi, à sa charge, certaines obligations accessoires, l’obligation de sécurité et l’obligation d’information. Ces obligations ainsi consacrées légalement en France en 2002, sont pour les deux assez importantes afin de maintenir l’équilibre dans la relation de soins. Cette évolution considérable en France n’a pas eu la même importance au Liban. Il existe ainsi beaucoup de carences législatives et jurisprudentielles en matière des obligations médicales. Et bien que le Code de déontologie médicale libanais évoque l’obligation de soins et l’obligation d’information, pour dire que les dispositions du texte sont imprécises. Par ailleurs, il n’existe aucune loi régissant l’obligation de sécurité médicale. Malgré la promulgation de la loi n° 574 du 11 février 2004 relative aux droits des patients et au consentement éclairé, ses dispositions restent assez limitées et son application demeure délicate. Une intervention législative est donc, souhaitable au Liban s’inspirant du législateur français afin de créer des dispositions légales régissant ces obligations d’une manière plus claire, organisée et adaptée aux besoins de la société. / Since 1936 French courts acknowledged the presence of a contract between patient and physician. The obligation to treat was the determinant aspect in this binding document. The main goal was to ensure a balanced relationship between the physician and his patient and an efficient treatment services, therefore, other obligations had to be enforced by the Supreme Court to guarantee an efficient system in an evolving society. In 2002, security and information became an added legal bond between patient and doctor in France. Despite being mush needed, these innovations did not create the same positive echo inside the Lebanese legal system. On this matter, a law detailing the obligation of security is absent, physicians must only answer to ethical codes regarding the medical treatment of their patients. Progress was made in February 2004 with the n° 574 patient’s rights and consent law. Nonetheless, mirroring the French legal system with a new reform on this subject comes with a great value, and will give the Lebanese professional and his patient a new solid ground capable of coping with the evolution of our society.

Orientador: Élcio Trujillo / Banca: Euclides Celso Berardo / Banca: Luiz Antonio Soares Hentz / Resumo: O presente trabalho tem por objetivo discutir os motivos pelos quais o Estado deve arcar com os prejuízos causados pelo erro judiciário na sentença penal absolutória, já que, a depender da fundamentação dessa decisão judicial, a vítima ficará impossibilitada de pleitear do próprio agente do crime o ressarcimento dos danos causados pelo fato criminoso. Argumenta-se que, se por um lado o processo é instrumento de consecução e aplicação da justiça, não se pode olvidar que a solução dos conflitos intersubjetivos de interesses foram entregues a órgãos integrantes do Estado, personificados nos juízes. Desse modo, a decisão acerca do mérito do processo reside na convicção do julgador. Entretanto, ao contrário do que se pensava, esta não é formada simplesmente por aspectos próprios da pessoa do julgador, mas deriva do somatório das condutas verificadas no decorrer do processo, seja por atividade instrutória própria do juiz, seja pela intervenção das partes da relação jurídica processual. Por isso se afirma que não deve o julgador, jamais, se afastar dos elementos de convicção contidos nos autos. Essa afirmação se justifica, na medida em que o ordenamento jurídico brasileiro adotou a regra do livre convencimento motivado. De fato, existe um princípio implícito na relação jurídica processual, consistente num dever de conduta ética das partes. Contudo, e a despeito da existência do citado princípio, é plenamente possível que as partes venham a se utilizar de condutas que induzam o magistrado a erro, levando, inclusive, à absolvição do réu, quando, no caso, a condenação se impunha. Desse modo, a depender do fundamento da absolvição, nem mesmo poderá ser proposta a ação de reparação civil pelo fato criminoso, restando a vítima, assim, sensivelmente prejudicada. Como o... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This paper is due to discuss why State should assume the responsibility for the losses caused by a false judgment that led to an acquittal, since, depending on the motivation of the sentence, the victim could be unable to suit the criminal for the reparable injuries related to the crime. It is pleaded that, although a law suit is an instrument used to pursue justice, it must not be forgotten that the pacification of the conflicts of interest were ceded to state officers, the judges. So, the decision on the merits lies on the beliefs of the judge. However, in spite of what was considered true, these beliefs are not composed only by personal aspects regarding to the judge, but they arise from a sum of conducts that occur during the proceedings, by the diligence of the judge or by the activity of the parties. That is why it is said that the judge should never disregard the indicia produced during a lawsuit: because, in Brazil, the rule called "free but justified persuasion" is valid. In fact, there is an unwritten principle that guides the relation between the parties - the obligation to behave ethically. However, and despite the existence of the aforementioned principle, it is absolutely possible that the parties behave in such a way that leads the judge to a mistake, which can even cause an erroneous acquittal. In this case, depending on the motivation of the sentence, the reparation suit would not even be possible. The victim would bare, therefore, his losses. As the law in vigor does not bring a solution to this problem, the present paper analyzes a way to guarantee to the victim the right to a reparation lawsuit - otherwise, he would suffer two injuries: the crime itself and the conduct of the parties that guided the judge to an erroneous acquittal. / Mestre

The experience of living as HIV positive constitutes a mixture of social phenomenon which affects individuals in various ways diverging between countries and regions of the world. The purpose of this exploratory study was to investigate how gay men in Sweden’s larger urban cities experience living with the disease, focusing on social exclusion, disclosure decisions and social relations. Using phenomenology, textual data was analysed from in-depth interviews with 14 HIV positive gay men. This research proves that stigma associated with HIV is a major stressor for the individuals serving as a barrier affecting their quality of life. The prevalence of stigma manifests itself via personalised, disclosure decisions, fear, and environmental attitude. Social exclusion was experienced due to being HIV positive and various factors impact disclose decisions, such as second disclosure. Stigma was especially experienced via online communication on dating apps such as Grindr, making it more difficult for the participants to make new connections. A structural change in how gay men have sex has been noticed in line with advancement in medicines, resulting in an increased engagement in unprotected sex. Findings also suggest divided opinions about the obligation to inform while agreeing that the law needs to be modified.

A presente dissertação dedica-se ao estudo da relação entre a teoria e a prática do Supremo Tribunal Federal no que diz respeito aos limites da interpretação conforme a Constituição. A partir do confronto entre as principais lições doutrinárias sobre o tema e os acórdãos proferidos pela Corte nos processos do controle abstrato de constitucionalidade, verifica-se que os limites reconhecidos pela doutrina e pelo Tribunal não são obedecidos em muitos dos precedentes, casos nos quais tem-se a utilização da interpretação conforme como mecanismo de correção e integração judicial do direito. Nesse cenário, busca-se averiguar a legitimidade de tal conduta pelo aplicador do direito. Chega-se, assim, a conclusão de que, nos casos em que o Supremo Tribunal Federal se vê diante de hipóteses em que há lacuna ou antinomia que não podem ser resolvidas pela interpretação conforme em sua função de decisão, o princípio da inafastabilidade da jurisdição impõe a aplicação da integração conforme a Constituição, desde que ela não esteja vedada tácita ou expressamente pelo ordenamento e que a decisão que a determine esteja fundamentada. / This study tries to understand the relationship between theory and practice regarding the limits of the interpretation according to the Constitution. Confronting the most common jurisprudence that relates to the topic and the decisions that the Supreme Court emitted in the cases of abstract judicial review, it becomes clear that the before mentioned limits of the interpretation according to the Constitution aren\'t respected by the decisions of the Court and that the technique is used as a mechanism of correction and integrity of the law. In this scenario, this study tries to reveal the legitimacy of the decisions the Supreme Court took on this basis. The conclusion one has arrived at states that in the cases in which the Supreme Court confronts itself with antinomy or law blanks that can\'t be resolved by regular interpretation, the non liquet principle forces the Court to correct or to integrate the law, as long as: 1) it isn\'t expressly or implicitly forbidden by the constitutional text; and 2) the decision is thoroughly motivated.

El presente expediente versa en torno a la importancia que tiene la emisión de información oportuna de los ingredientes de aquellos productos que circulan en el mercado local, ya sean productos como galletas, cervezas o gaseosas por citar algunos ejemplos, es importante emitir información que detalle qué contienen estos productos, obligación que le corresponde a las empresas que distribuyen tales insumos, todo ello con la finalidad de informar debidamente a los consumidores respecto a qué producto están consumiendo. Ante tal afirmación, cabe preguntarse si es necesario mencionar de manera genérica estos ingredientes o si es indispensable llegar a la especificidad de estos contenidos. Es así como, se presenta a lo largo del trabajo en cuestión una problemática de este tipo, así, centrándonos ya en su desarrollo se tiene a la Asociación Peruana de Consumidores – ASPEC, la cual denuncia a Embotelladora Rivera S.A. por presuntamente omitir información relevante respecto a las características del producto que la mencionada empresa comercializa, esto es: La Gaseosa Triple Kola, considerando particularmente sus tipos de acidulantes, preservantes y colorantes, teniendo en cuenta respecto a este último, su nivel de Tartrazina. De esta manera, se evocan aspectos legales que refieren a la información, salud y seguridad de los usuarios, desarrollando argumentos que sostienen una eventual infracción a la Ley de Protección al Consumidor, en cuanto a la vulneración del derecho de información de los consumidores, así como de las medidas correctivas que se puedan determinar, teniendo en cuenta la gradualidad de la sanción impuesta eventualmente y el deber de diligencia que pueda llegar a tener el consumidor en el mercado. / Trabajo de suficiencia profesional