A doutrina jurídica, por conta do paulatino fenômeno da multiplicação das áreas de atuação do Estado, passou a subdividir o Direito em ramos autônomos. A medida busca dar conta da crescente complexidade do sistema, porquanto didaticamente distingue feixes normativos específicos voltados a regular determinadas matérias outorgando-lhes particularidades científicas e doutrinárias. Entretanto, ao longo do tempo, o conceito de autonomia foi muitas vezes exacerbado ao ponto de ser confundido com independência, como se cada ramo jurídico constituísse um segmento de conhecimento isolado, indiferente aos demais. Dentro deste quadro de multiplicidade normativa, especialmente na seara das obrigações tributárias, uma única conduta ilícita passou a ter a aptidão de atrair múltiplas sanções previstas por cada ramo autônomo do Direito sem qualquer espécie de ponderação. Não obstante, em qualquer hipótese ou subsistema em que se apresente o ilícito caracteriza-se como fenômeno que, a despeito de ostentar algumas particularidades passíveis de variação, pressupõe um ciclo idêntico. Ademais, é um só o sujeito que sofrerá o espectro punitivo de cada ramo jurídico e, por conseguinte, poderá responder inúmeras vezes pelo mesmo ato. Esta singularidade do ciclo ilícito, percebida com particular adequação pelo Direito espanhol e português, pressupõe contraposição através de um ius puniendi estatal uno. A aplicação de qualquer sanção deve seguir uma plêiade de pressupostos comuns aplicáveis ao Direito como um todo, e não a este ou aquele ramo de forma isolada. O presente trabalho, adotando como premissa metodológica o pensamento sistemático na Ciência do Direito, tem como escopo reaproximar a faceta punitiva do Direito Tributário brasileiro dos demais ramos jurídicos para, assim, outorgar-lhe unidade e ordenação. No desenvolvimento de tal objetivo serão: (a) trabalhados princípios constitucionais que, muito embora sejam costumeiramente elaborados sob as perspectivas individualizadas de cada um dos sub-ramos jurídicos, se prestam a uniformizar o direito de punir mediante o rompimento de fronteiras meramente didáticas; (b) apresentadas todas as modalidades punitivas previstas no direito brasileiro para os atos ilícitos relacionados às obrigações tributárias, o que perpassará pelas sanções de índole administrativa e também penal; e (c) propostas perspectivas de aplicação de institutos uniformizadores da prática sancionadora tributária brasileira, especialmente voltadas aos temas do concurso aparente de normas, concurso de infrações, vedação ao bis in idem, prejudicialidade entre a via jurisdicional criminal e a tributária, direito ao silêncio e a vedação ao efeito confiscatório na ação punitiva. / The legal doctrine, due the gradual multiplication of areas that the State has to act, began to subdivide the Law into autonomous branches. The measure seeks to simplify the increasing complexity of the system, building scientific and doctrinal peculiarities about specific normative bundles that are designated to regulate certain matters. However, over the time, the concept of autonomy was often exacerbated until the point of being confused with independence, as if each legal branch constituted a segment of isolated knowledge, indifferent to the others. In this framework of normative multiplicity, especially in the area of tax obligations, a single unlawful act can attract diferent sanctions provided by each autonomous branch of law without any kind of reasonability. Nonetheless, the illicit, despite having some peculiarities susceptible of variation, characterizes itself as a phenomenon which presupposes a similar cycle in any hypothesis or subsystem in which it appears. In addition, the subject who will suffer the punishment of each legal branch is the same, therefore, will respond numerous times by the same ilicit act. This feature of the unlawful act, perceived with particular suitability by Spanish and Portuguese law, presupposes opposition by a single punishment power of the state. The application of any sanction must follow a few common assumptions applied to the Law as a single system and not for each isolated branch. The present work, adopting the systematic thinking as methodological premise, seek to grant the unity and ordering of the punitive facet of Brazilian Tax Law by aproaching it of the other legal branches. To develop this objective we: (a) worked with constitutional principles that standardize the punishment right by overcoming didactic boundaries; (b) presented all punitive species in the Brazilian law for illicit acts related to tax obligations; and (c) proposed prospects for the application of standardization institutes in the Brazilian tax punishment practice, with special regard to issues of apparent competition of rules, competition of infractions, prohibition of double jeopardy, prejudiciality between criminal and tax jurisdictional channels, right of silence and the prohibition of confiscation in punitive action.

Sanctioning of legal persons Abstract The thesis Sanctioning of legal persons consists of seven parts. Th first part of the thesis deals with the theme of international and European sources of law of the criminal liability of legal persons. Furthermore, there is cited history of criminal liability of legal persons abroad and further in the Czech Republic since the end of 20th century to present. The second part of the thesis comprises explanation of the basic instruments of Czech Act on Criminal Liability of Legal Persons like personal scope, range of criminalization of behaviour of legal persons and imputability of the behaviour of individuals to criminal liable legal person. The third part of the thesis comprises general explanation of sanctioning of legal persons and availability of usage of some legal institutes comprised in Czech Criminal Code against legal persons. The fourth part encompasses each single legal sanction comprised in the Third part of the Act on Criminal Liability of Legal Persons. The fifth part of the thesis encompasses explanation of so-called diversions in criminal proceedings against legal persons. In the sixth part there is an insight into selected foreign legislations of criminal liability of legal persons. The seventh part of the thesis encompasses statistical details of the...

Sanctioning of legal persons Abstract This thesis focuses on criminal responsibility of legal persons, with an emphasis on sanctioning. The thesis examines the Act No. 418/2011 Coll., On Criminal Liability of Legal Persons and the Proceedings against them (hereinafter as "the Act"). Further it evaluates how is the Act applied by the courts and what are the problems resulting from the application of the Act, with focus on sanctioning. The thesis further proposes ideas for improvements, including changes in legislation de lege ferenda. The diploma thesis consists of three parts. In the first part the author addresses the basic concepts of criminal responsibility of legal persons, its roots in foreign and international law, and the development of the concept in the Czech Republic. This part further describes the basic institutes of corporate criminal liability, including imputability of criminal act to the legal person, followed by explanation of the concept of exculpation and related case law. Part Two focuses on sanctioning of legal persons from the theoretical perspective. It addresses the basic institutes of sanctioning of legal persons, the purpose and the principles of sanctioning, followed by the analysis of each sanction included in the Czech Act on Criminal Liability of Legal Persons and the...

With the rapid growth of juvenile offender diversion programs, which use many nontraditional sanctions, the effectiveness of sanction combinations in juvenile diversion programs and in each individual program needs to be evaluated. Those making sanctioning decisions currently do so based on intuition rather than using an evidence- or theory-based approach. Considerable research has examined the relationship between offender risk factors and recidivism (who is more likely to reoffend?) and between offender risk factors and sanctions (who is more likely to receive what sanctions?), but little is known about the relationship between sanctions and recidivism (which sanctions best reduce recidivism and for whom?). Furthermore, recidivism studies vary drastically in how they measure or quantify recidivism. This variability of approach makes comparing studies difficult and provides a less-than-complete picture of recidivism in general. The present study used data from one specific youth diversion program to test certain hypotheses of sanctioning by developing and testing a model for assigning sanction combinations to certain offenders on the basis of their individual characteristics. The study first developed measurement models for Offender Risk Propensity, Multiplicity of Sanctions, and Recidivism using structural equation modeling (SEM). Then predictive models were developed to test specific relationships. Understanding the effectiveness of certain sanction packages on certain offenders can form the basis for effective sanctioning in youth diversion programs. This study sought to answer three research questions: What is the best way to measure recidivism? Does completion of a restorative justice program reduce recidivism? Which sanctions, if any, reduce recidivism for specific offender types? To answer the first question: a iv multi-indicator latent construct of recidivism did a very good job of measuring variation in recidivism. Multiple indicators analyzed simultaneously produced a robust tool that can be used in other recidivism studies and help to reduce comparability issues between studies. The recidivism construct, when tested as a function of completion of the restorative justice program, was seen to produce a significant model having an overall good fit with the data. Thus to answer the second research question: offenders’ completion status for the restorative justice program was shown to be a significant predictor of the latent construct of recidivism at the 0.05 level (two-tailed), with those who failed to complete (or chose not to participate) having higher recidivism than did those who completed the program. To answer the third research question: the assignment of specific sanctions (both those suggested by research and theory and those traditionally assigned by this and similar programs) on the entire data set (and on various subsets) of this study have no statistically significant impact on recidivism at the 0.05 level (two-tailed). The findings suggest many policy implications. Consistency is all but nonexistent in recidivism measurements in the academic literature and in program review studies. A multiindicator latent construct of recidivism, such as the one proposed and proven effective in this study, provides a more complete picture than simply conceptualizing recidivism by one dummy variable. This recidivism model can be used as the endogenous variable to evaluate programs and their practices and could reduce the problem of study comparability. This could lead to a better understanding of program characteristics and their impact on offender success. This study also found that completion of the Neighborhood Restorative Justice Program was a significant predictor of recidivism, yet none of the eleven most commonly assigned v sanctions were seen to have a significant impact on recidivism for any subgroup. Proponents of restorative justice argue that it is the programs’ characteristics and not their specific activities that make the programs successful. Reintegrative Shaming Theory and Labeling Theory support this claim and suggest the best approach to address youth criminal behavior is to admonish the act and not the actor, have the offender and community agree on a plan to make the community whole after that criminal act, and prevent repeated interaction with the formal criminal justice system which encourages the youth to see themself as a deviant and engage in further deviant behavior. These characteristics should be further examined and widely employed if confirmed.

The thesis thoroughly examines the issue of response to juvenile delinquency and potential solutions of their criminal liability in the European context. The thesis describes the historical development of approach to juvenile delinquency, as well as basic models of youth justice. The important part of the thesis focuses on comparative analyses of selected foreign legislation, namely the legal order of Germany, Austria and Switzerland. In depth are analyzed penalty systems of those countries and their mutual comparison. Further part is dedicated to evaluation of selected sanctions in terms of their effectiveness based on knowledge about recidivism of juvenile offenders. In relation to effectiveness of sanctions the thesis deals with question how to influence different types of juvenile offenders from the perspective of developmental criminology, especially chronic offenders. Author pays attention to the phenomenon of chronic juvenile offenders, formulates risk factors used to identify and predict the life-course delinquency. Following subpart discusses two of the most important factors influencing the committing of serious crimes by juveniles, e.g. delinquent peer groups and immigrant origin, which are relative neglected in the Czech professional literature. The importance of immigrant origin for a...

Esta pesquisa tem como hipótese o fato de que a atuação do Direito administrativo sancionador contemporâneo no Brasil aproxima este ramo da realização do Direito de intervenção. Esta aproximação é interessante por permitir visualizar o Direito de intervenção, enquanto alternativa para conter o processo de expansão do Direito penal, como caminho possível a ser seguido no país. Para isso, a proposta de Hassemer é problematizada em muitas de suas facetas. Assim, considerou-se a zona intermediária entre os Direitos penal e administrativo sancionador para delimitar esta possível experiência prática do Direito de intervenção. Esta zona intermediária caracteriza-se pelo movimento de expansão do Direito penal marcado pela flexibilização de regras de imputação, e ampliação do número de leis penais e de sujeitos puníveis, incorporando lógicas preventivas características do Direito administrativo sancionador e pelo processo de agravamento das sanções administrativas, que provoca a intersecção de áreas, com a consequência da dupla previsão sancionadora para a mesma conduta. Duas leis e um caso práticos são trazidos para exemplificar este movimento. / This research has as its hypothesis the fact that the manifestations of sanctioning administrative law in Brazil are begetting the real implementation of the law of interventions. The relevance of this question is our aim to frame the law of interventions as a concrete alternative against the process of expansion of criminal law going on nowadays. To do that, the proposal of Hassemer is taken in its various dimensions. I considered an intermediary zone between criminal law and sanctioning administrative law as the space of this hypothetical implementation of the law of interventions. This intermediary zone is characterized by the expansionist movement of criminal law marked by the flexibilization of accountability rules, growing number of new laws and offenders liable for punishment, incorporating a preventive logic that belongs to the sanctioning administrative law and by the harshening of the process of administrative sanctions. This intersection between areas causes the double repression and sanctioning of the same action. Two laws and one case study are brought to fore to be used as examples of this movement, and the real implementation of the law of interventions.

A imperiosidade de uma eficaz tutela do ambiente econômico parece indiscutível nos dias atuais. A estrutura do sistema capitalista pós-industrial revela, contraditoriamente, características não desejadas pelo próprio modo de produção vigente, o que a sociologia contemporânea entende ser o consectário da reflexividade da sociedade do risco. Neste sentido, os agentes econômicos empreendem comportamentos atentatórios à conformação econômica da sociedade, pondo em risco o regular funcionamento da própria economia. Nesse contexto, o Direito, mormente o campo penal, é utilizado para tentar rechaçá-los. Ocorre que tal emprego do ramo jurídico-criminal entra em confronto com seus tradicionais contornos, delineados desde a Ilustração. Complexas condutas econômicas são penalmente vedadas, no mais das vezes por meio de formulações tipificadoras antecipatórias, pouco consistentes e com caráter de meio de conformação de comportamentos de alçada administrativa, consagrando-se a administrativização do ramo jurídico-criminal. O presente estudo tem, então, por objetivo investigar a legitimidade do Direito Penal Econômico. Inicialmente, analisar-se-á o histórico da intersecção entre Direito Penal e economia, para fins de constatação de um possível traço evolutivo. A seguir, delimitar-se-á o que se entende por Direito Penal Econômico, bem como se seria necessário e possível subsumi-lo à teoria do bem jurídico. Uma vez identificada a ordem econômica como objeto de tutela penal, serão verificados seus contornos no ordenamento brasileiro, assim como os problemas dogmáticos decorrentes de sua construção. Após isso, serão investigadas, respectivamente, e de modo complementar, a tentativa de tutela penal da ordem econômica em face do conceito de lesividade penal, vez que se sinaliza neste ponto larga vulneração das formulações típicas comumente editadas, bem como a possibilidade, ou não, de justificação da tutela penal na seara econômica em razão da teoria da cumulatividade delitiva, a qual prescinde da aferição de lesividade concreta. Serão constatadas, seqüencialmente, teorias que pretendem equacionar a administrativização do Direito Penal hodierno, destacando-se a proposta administrativo-sancionadora. Por fim, concluir-se-á pela melhor construção jurídica a regrar as infrações econômicas, delimitando-se o papel do Direito Penal neste contexto. / The imperiousness of effective protection of the economic environment seems undeniable today. The structure of post-industrial capitalist system reveals, paradoxically, features unwanted by the existing mode of production, which the contemporary sociology understands as the reflexivity of risk society. In this sense, the economic agents undertake conduct detrimental to the conformation of the economic society, undermining the smooth functioning of the economy itself. In this context, the law, especially the criminal law, is used to try to head them off. It happens that such employment of legal and judicial branch clashes with their traditional boundaries, delineated since the Enlightenment. Complex economic behavior are criminally prohibited, in most cases through typifying proactive formulations, which are inconsistent and display as mere means of behavioral conformation, subject to administrative jurisdiction, which leads to the administrativization of the criminal law. The present study is then undertaken to investigate the legitimacy of Economic Criminal Law. Initially, it will examine the history of the intersection between criminal law and economy, aiming at finding a possible evolutionary trait. Then it will define what is meant by Economic Criminal Law, and whether it would be necessary and possible to subsume it to the protected interest theory. Having identified the economic order as an object of penal protection, its outlines will be verified in the Brazilian legal system, as well as problems arising from its dogmatic construction. After that will be investigated, respectively, and in a complementary way, the attempt to the penal protection of the economic order in the face of the concept of criminal harmfulness, since it signals at this point a violation from the typical formulations commonly edited, and the possibility or not of justification of the penal protection in the economic area because of the theory of cumulative criminal offense, which dispenses with the measurement of actual harmfulness. Will be analyzed sequentially, theories that intend to equate the administrativization of criminal law, highlighting the proposed administrative-punitive. Finally, the conclusion will be the search for the best legal construction of the rules for economic infractions, limiting the role of criminal law in this context.

Esta pesquisa tem como hipótese o fato de que a corrupção desponta como uma questão de significativo relevo no cenário político, social e econômico dos países, tendo profunda imbricação com o desenvolvimento e estrutura institucional das nações. Um dos aspectos da estrutura institucional implicados se refere justamente à arquitetura normativa, a qual deve se ver dotada de instrumentos básicos e eficazes para um adequado enfrentamento do problema. Nesse contexto é que a novel Lei Anticorrupção se apresenta como mais um diploma a complementar o microssistema brasileiro de combate à corrupção, incrementando instrumentos punitivos, consensuais e de mutação de culturas corporativas. A harmonização sancionatória e o alinhamento dos diferentes atores encarregados da persecução, nesse viés, se apresentam como os mais candentes desafios a serem superados pelos operadores do direito. Cuidou-se, pois, de se apresentar os novos instrumentos e hipóteses-tipo com as respectivas sugestões de harmonização sistêmica. / This research has as hypothesis the fact that corruption emerges as a matter of significant importance in the political, social and economic scenario of the countries, having deep imbrication with the development and institutional structure of the nations. One of the aspects of the institutional structure involved is precisely the normative architecture, which must be equipped with basic and effective instruments for an adequate confrontation of the problem. In this context, the novel Anticorruption Law presents itself as another diploma complementing the Brazilian anti-corruption micro-system, increasing punitive, consensual and mutating corporate culture. The sanctioning harmonization and the alignment of the different actors in charge of the persecution, in this bias, are presented as the most burning challenges to be overcome by the operators of the law. Therefore, the new instruments and standard hypotheses were presented with the respective suggestions for systemic harmonization.

A imperiosidade de uma eficaz tutela do ambiente econômico parece indiscutível nos dias atuais. A estrutura do sistema capitalista pós-industrial revela, contraditoriamente, características não desejadas pelo próprio modo de produção vigente, o que a sociologia contemporânea entende ser o consectário da reflexividade da sociedade do risco. Neste sentido, os agentes econômicos empreendem comportamentos atentatórios à conformação econômica da sociedade, pondo em risco o regular funcionamento da própria economia. Nesse contexto, o Direito, mormente o campo penal, é utilizado para tentar rechaçá-los. Ocorre que tal emprego do ramo jurídico-criminal entra em confronto com seus tradicionais contornos, delineados desde a Ilustração. Complexas condutas econômicas são penalmente vedadas, no mais das vezes por meio de formulações tipificadoras antecipatórias, pouco consistentes e com caráter de meio de conformação de comportamentos de alçada administrativa, consagrando-se a administrativização do ramo jurídico-criminal. O presente estudo tem, então, por objetivo investigar a legitimidade do Direito Penal Econômico. Inicialmente, analisar-se-á o histórico da intersecção entre Direito Penal e economia, para fins de constatação de um possível traço evolutivo. A seguir, delimitar-se-á o que se entende por Direito Penal Econômico, bem como se seria necessário e possível subsumi-lo à teoria do bem jurídico. Uma vez identificada a ordem econômica como objeto de tutela penal, serão verificados seus contornos no ordenamento brasileiro, assim como os problemas dogmáticos decorrentes de sua construção. Após isso, serão investigadas, respectivamente, e de modo complementar, a tentativa de tutela penal da ordem econômica em face do conceito de lesividade penal, vez que se sinaliza neste ponto larga vulneração das formulações típicas comumente editadas, bem como a possibilidade, ou não, de justificação da tutela penal na seara econômica em razão da teoria da cumulatividade delitiva, a qual prescinde da aferição de lesividade concreta. Serão constatadas, seqüencialmente, teorias que pretendem equacionar a administrativização do Direito Penal hodierno, destacando-se a proposta administrativo-sancionadora. Por fim, concluir-se-á pela melhor construção jurídica a regrar as infrações econômicas, delimitando-se o papel do Direito Penal neste contexto. / The imperiousness of effective protection of the economic environment seems undeniable today. The structure of post-industrial capitalist system reveals, paradoxically, features unwanted by the existing mode of production, which the contemporary sociology understands as the reflexivity of risk society. In this sense, the economic agents undertake conduct detrimental to the conformation of the economic society, undermining the smooth functioning of the economy itself. In this context, the law, especially the criminal law, is used to try to head them off. It happens that such employment of legal and judicial branch clashes with their traditional boundaries, delineated since the Enlightenment. Complex economic behavior are criminally prohibited, in most cases through typifying proactive formulations, which are inconsistent and display as mere means of behavioral conformation, subject to administrative jurisdiction, which leads to the administrativization of the criminal law. The present study is then undertaken to investigate the legitimacy of Economic Criminal Law. Initially, it will examine the history of the intersection between criminal law and economy, aiming at finding a possible evolutionary trait. Then it will define what is meant by Economic Criminal Law, and whether it would be necessary and possible to subsume it to the protected interest theory. Having identified the economic order as an object of penal protection, its outlines will be verified in the Brazilian legal system, as well as problems arising from its dogmatic construction. After that will be investigated, respectively, and in a complementary way, the attempt to the penal protection of the economic order in the face of the concept of criminal harmfulness, since it signals at this point a violation from the typical formulations commonly edited, and the possibility or not of justification of the penal protection in the economic area because of the theory of cumulative criminal offense, which dispenses with the measurement of actual harmfulness. Will be analyzed sequentially, theories that intend to equate the administrativization of criminal law, highlighting the proposed administrative-punitive. Finally, the conclusion will be the search for the best legal construction of the rules for economic infractions, limiting the role of criminal law in this context.

Esta pesquisa tem como hipótese o fato de que a atuação do Direito administrativo sancionador contemporâneo no Brasil aproxima este ramo da realização do Direito de intervenção. Esta aproximação é interessante por permitir visualizar o Direito de intervenção, enquanto alternativa para conter o processo de expansão do Direito penal, como caminho possível a ser seguido no país. Para isso, a proposta de Hassemer é problematizada em muitas de suas facetas. Assim, considerou-se a zona intermediária entre os Direitos penal e administrativo sancionador para delimitar esta possível experiência prática do Direito de intervenção. Esta zona intermediária caracteriza-se pelo movimento de expansão do Direito penal marcado pela flexibilização de regras de imputação, e ampliação do número de leis penais e de sujeitos puníveis, incorporando lógicas preventivas características do Direito administrativo sancionador e pelo processo de agravamento das sanções administrativas, que provoca a intersecção de áreas, com a consequência da dupla previsão sancionadora para a mesma conduta. Duas leis e um caso práticos são trazidos para exemplificar este movimento. / This research has as its hypothesis the fact that the manifestations of sanctioning administrative law in Brazil are begetting the real implementation of the law of interventions. The relevance of this question is our aim to frame the law of interventions as a concrete alternative against the process of expansion of criminal law going on nowadays. To do that, the proposal of Hassemer is taken in its various dimensions. I considered an intermediary zone between criminal law and sanctioning administrative law as the space of this hypothetical implementation of the law of interventions. This intermediary zone is characterized by the expansionist movement of criminal law marked by the flexibilization of accountability rules, growing number of new laws and offenders liable for punishment, incorporating a preventive logic that belongs to the sanctioning administrative law and by the harshening of the process of administrative sanctions. This intersection between areas causes the double repression and sanctioning of the same action. Two laws and one case study are brought to fore to be used as examples of this movement, and the real implementation of the law of interventions.