Made available in DSpace on 2016-04-26T20:26:18Z (GMT). No. of bitstreams: 1 Paulo Amador Thomaz Alves da Cunha Bueno.pdf: 1019400 bytes, checksum: 62c22395696d2524bf71bfda7137d9d0 (MD5) Previous issue date: 2007-10-30 / Bankruptcy is an established Commercial Law aimed at the payment of the debts of a legal entity that becomes insolvent. Historically, the establishment has always been disciplined, also by criminal regulations, whose application has constantly been object of controversies, due to the peculiar context that they used to regulate. Recently, the Brazilian legislation has had the structure of bankrupt law modified due to the publication of Law nº 11,101, of the 9th of February of 2005, statute that has substantially transformed not only the dynamics relevant to private Law, but also the systematic of the criminal part and criminal proceedings. It can be distinguished among the referred transformations , the expressed prediction that the bankruptcy statement order or the granting of any of two modalities for the company s recovery are punishable conditions in all the offenses foreseen in the same statute.(art. 180). Such disposition, inexistent in the previous legislation, is polemic, as it introduces in the legal system the debated and obscure category of punishable objective conditions, extremely criticized in the doctrine, specially for being difficult to accommodate with the principle of culpability and not for being undistinguished with clarity from the different elements in the offense structure. The objective of the research was, in this context, firstly to try to identify the characteristics of the objective punishable conditions, as they have not been done by the law, and then after that, confront them with the referred legal prediction, with the purpose of questioning their adequacy and convenience, in face of all kinds of penalties printed in the new law. In the end it seemed impracticable, mainly in face of the heterogeneous character of the offenses, as well as the warranty requirements which impart the modern criminal law / A Falência é instituto de direito comercial voltado à satisfação dos débitos da pessoa jurídica que se torna insolvente. Historicamente, o instituto sempre esteve disciplinado, também, por normas penais, cuja aplicação constantemente foi objeto de controvérsias, por força do contexto peculiar que disciplinavam. A legislação brasileira teve, recentemente, modificada toda a estrutura do direito falimentar, em razão da publicação da Lei nº. 11.101, de 9 de fevereiro de 2005, diploma que transformou substancialmente não apenas a dinâmica pertinente ao direito privado, mas também a sistemática da parte penal e processual penal. Dentre as referidas transformações sobressai a previsão expressa de que a sentença declaratória da falência ou a concessiva de qualquer das duas modalidades de recuperação da empresa são condições de punibilidade em todos os delitos previstos no mesmo diploma legal (art. 180). Tal disposição, inexistente na legislação pretérita, polemiza por introduzir no sistema legal a debatida e obscura categoria das condições objetivas de punibilidade, extremamente criticada na doutrina, especialmente por sua dificuldade de acomodação com o princípio da culpabilidade e por não se distinguir com clareza dos demais elementos da estrutura do delito. O objetivo da pesquisa foi, nesse contexto, primeiramente, tentar identificar as características das condições objetivas de punibilidade, já que a lei não o fez e, em seguida, confrontá-las com a referida previsão legal, no intuito de questionar sua adequação e conveniência, em face de todos os tipos penais estampados na nova lei, o que, ao final pareceu inviável, notadamente diante do caráter heterogêneo dos delitos, bem como das exigências de cunho garantista que informam o moderno direito penal

Eutanazija – vienas labiausiai diskutuotinų reiškinių tiek Lietuvoje, tiek ir visame pasaulyje. Dėl šio reiškinio specifiškumo – kito asmens gyvybės atėmimo altruistiniais tikslais, siekiant išvaduoti jį nuo nepakeliamų kančių, kyla daug pagrįstų klausimų jo kriminalizavimo prasme. Daugumoje pasaulio valstybių eutanazija kriminalizuota, ir tik absoliuti mažuma šalių eutanaziją yra legalizavusios. Lietuvoje eutanazija taip pat laikoma nusikalstama veika. Tačiau kyla klausimų ar ši nusikalstama veika negalėtų būti legalizuota, nes daugelio teisės specialistų nuomone, eutanazija laikytina nepavojinga nusikalstama veika. Šio darbo tikslas - ištirti eutanazijos reiškinio Lietuvos Respublikoje teisinį reglamentavimą ir jo kriminalizavimo pagrįstumą bei nustatyti šios nusikalstamos veikos baudžiamumo ribas. Atsižvelgiant į šio darbo tikslą, pirmiausia siekta pateikti objektyvią ir praktinę patirtį turinčių specialistų nuomonę, kaip galimai glaudžiausiai susiduriančių su eutanazijos reiškiniu. Todėl buvo atliekamas sociologinis tyrimas apklausiant Lietuvos Respublikos teisininkus ( teisėjus, advokatus, prokurorus ), gydytojus, ir psichologus, bei imami interviu iš minėtų sričių specialistų. Buvo siekiama sužinoti kokiu požiūriu šie specialistai vadovaujasi, kokios priežastys tai įtakoja, kokias kliūtis įžvelgia eutanazijai esant kriminalizuotai, tiek ją legalizavus, taip pat sužinoti kitus dalykus padedančius ištirti eutanazijos reiškinį bei jo baudžiamumą. Be minėtų dalykų, šiame... [toliau žr. visą tekstą] / Euthanasia – one of the most discussed issues in Lithuania and around the world. Specificity of this phenomenon - killing another person with altruistic purposes in order to liberate him from the unbearable suffering, raises ciminalization reasonabily questions of this issue. Euthanasia is criminalized in most countries of the world, and only absolute minority of counties have legalized it. In the Republic of Lithuania, euthanasia is also a criminal act. But there are many arising questions about legalizing it, becouse it is not a serious crime, according to the experts of the law. The purpose of this work is to investigate the legal regulation and reasonability of criminalization of phenomenon of euthanasia in the Republic of Lithuania and to determine the punishibility limits of this criminal act. According to this purpose, it is primarily aimed to provide objective and practical experienced opinion of specialists, possibly the closest to experiencing the phenomenon of euthanasia. Therefore, sociological research was done which was carried out by surveys to the lawyers ( judges, lawyers, prosecutors), physicians, and psychologists of the Republic of Lithuania, also an interviews were taken from the experts of the profession aforesaid. It was aimed to find out, in terms of what these profesionals follow, what are the reasons that influenced it, what kind of disatvantages sees of the criminality or legality of euthanasia, and other important things that could help to... [to full text]

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Since the Trump election, the subject of extra-territorial application of national law – in particular U.S. law – has received considerable attention. This is so because the U.S. administration increasingly uses this legal tool to enforce its foreign policy interests. A legal area with a particularly strong reach of extra-territoriality is U.S. export controls as this allows the U.S. to control foreign states’ business. A very recent and vivid example is the Huawei trade ban by the U.S. The purpose of this article is to show the (harsh) legal and economic effects, which the extra-territorial application of U.S. export-related laws have on international trade. The article will focus on the approach taken by the U.S. to impose its export controls outside the U.S. It will analyze the legal framework of extra-territorial U.S. export controls and explore to which extent the U.S. laws apply to foreign business, i.e., business outside the U.S. The article will define the cases in which foreign companies are subject to U.S. export controls and therefore must comply with U.S. regulations. It will show that the applicability of U.S. export controls to foreign companies and their business is considerably broad. It rigorously controls the destiny of U.S. origin products and components once they have been exported from U.S. territory and also regulates the worldwide export of products that have been manufactured by using U.S. technology. In addition, U.S. export controls impose economic sanctions on countries (e.g., Iran) or companies (e.g., Huawei) and prohibit foreign companies from doing business with these sanctioned parties. Understanding U.S. export controls and its extra-territorial reach are a challenge for foreign companies. It is a rather complex legal system that requires deeper knowledge of the underlying concept. However, foreign companies are well advised to comply with U.S. export controls, as the penalties for violations can be severe, including millions of dollars in fines and even imprisonment. In addition, the U.S. may blacklist foreign companies with the effect that business with the U.S. or elsewhere is no longer possible. Therefore, understanding U.S. export controls and its extra-territorial reach is vital to foreign companies.

Coming to terms with discrimination in the workspace (including sexual harassment and racism) as an integral part of compliance in Germany and Switzerland in recent years, profit-oriented companies and non-profit organizations have increasingly had to deal with discrimination, especially sexual assault and racist behavior. This article deals with how these risks can be addressed in compliance management systems, which preventive measures are recommended and which special features should be taken into account when investigating and dealing with such incidents internally.

With the rise of digitalization, myriad new technologies are currently revolutionizing most, if not all, markets. One such technology that is receiving particular attention from businesses, private market participants, the financial sector, and governments alike is the blockchain. Despite its increasing popularity, most jurisdictions currently fail to adequately regulate it, meaning that businesses cannot exploit the full potential of blockchain technology and its various applications. This article explains how blockchains function and delineates their associated compliance risks. Here, particular attention will be paid to both decentralized cryptocurrencies and stablecoins. How decentralized cryptocurrencies could potentially be abused for money laundering, terrorism financing, and corruption purposes will be illustrated, and different legislation and international approaches to dealing with blockchain technology and cryptocurrencies will be highlighted. Lastly, the impact of blockchain technology and its implications for actors in the digitalized economy will be discussed.

In this issue we focus on the transfer of problems and ideas from the USA in connection with compliance, in particular from a European perspective (German-speaking countries).

The Austrian Act of Corporate Criminal Liability came into force on January 1, 2006. Since then, associations can be penalized for judicially criminal acts of their decisionmakers and / or employees. A criminal liability of the association presupposes that the offense was committed in favor of the association and, that the criminal offense violates the duties determined by the association (association duties). In the case of a violation against the VbVG, the court will impose an association fine, which depends on the annual yield of the association. In addition, an instruction can be issued for compensation for damage. In 2018 there were counted 341 preliminary investigations against associations, of which only 28 resulted in an indictment. Only in five cases, there was a conviction, and an association fine was imposed.

Made available in DSpace on 2016-04-26T20:21:14Z (GMT). No. of bitstreams: 1 Francisca Matias Ferreira Dantas.pdf: 7170434 bytes, checksum: 5d4923a1fc25ca3f52c550a1c182a5b4 (MD5) Previous issue date: 2012-10-17 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The current study has two goals. The first one analyses the juridical treatment against the Tax Order according to the Brazilian legislation , mainly the Law number 8.137/1990, in which the corpus of analyses , of the types of tributary crime it is , specifically tax evasion written on the 1º and 2º of the Law number 8.137/1990 , studying the beginning and the development of the tax offence and its ontological aspects , due to penal punishment , the significance principle act and its extinctive cause of punishment , focusing on the penalty under legal prevision of the article 34 of the Law 9.249/1995 , that revaluated referred form , before repealed from the texts of the Law which issued the matter. The second goal aims to study the divergence on the moment the payment should be done under doctrinaire view, Judicature and the position of the Federal Supreme Court, the Justice and their divergent points. To make this research, an evaluation of the efficacy of the Civil Law was made, its influence to work on the tributary obligation public safe reimbursement and taxpayer owed after dilation. As a result, it was considered the existence of a weak punitive system in relation to the crimes mentioned , thus it goes against the constitutional scope; the reform requirement that allows real implementation of the Democratic Law State and thus prevent tax evasion growth in the country / O presente estudo tem dois objetivos, tendo como primeiro objetivo uma análise ao tratamento jurídico dado aos Crimes Contra a Ordem Tributária segundo a legislação brasileira, em especial a Lei nº. 8.137/1990, em que o corpus de análise, dos tipos de Crimes Tributários, é, especificamente, os Crimes de Sonegação Fiscal previstos nos artigos 1º e 2º da Lei nº. 8.137/1990, estudando o nascimento e a evolução desta espécie de delito tributário e os seus aspectos ontológicos, especialmente ligados à punibilidade penal, o emprego do Princípio da insignificância e as causas de extinção da punibilidade dos mesmos, destacando o pagamento sob a previsão legal do artigo 34 da Lei nº. 9.249/1995 que revalidou referida forma anteriormente revogada dos textos de lei que tratavam da matéria. Já o segundo objetivo, visa analisar a divergência quanto ao momento em que o pagamento deverá ocorrer sob a ótica doutrinária, jurisprudencial e o posicionamento do Supremo Tribunal Federal e do Superior Tribunal de Justiça em seus pontos divergentes. Para consecução deste trabalho, fez-se um levantamento acerca da atuação eficaz do Direito Penal, sua influência para o cumprimento da obrigação tributário e o ressarcimento dos cofres públicos pelo contribuinte devedor após a denúncia. O que resultou nas considerações da existência deficiente do sistema punitivo no tocante aos crimes estudados, pois contraria o escopo constitucional; e da necessidade de reforma para permitir a real implementação do Estado Democrático de Direito e assim evitar o crescimento da Sonegação Fiscal no País