Magister Legum - LLM / The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of new pieces of legislation regulating digital tax. This study analyses how the South African digital tax framework interlinks with global tax principles. More specifically, the study seeks to clarify the legal and economic uncertainties surrounding the taxation of e-trade. The pertinent issues around this area will then be analysed in depth and potential solutions furnished. The Taxation Laws Amendment Act 21 of 2013 changed the position in South Africa in respect of the supply of electronic services. The definition of ‘enterprise’ was extended to include the supply of electronic services by a person or business outside South Africa, to a recipient in South Africa. Therefore, foreign enterprises could become liable to register as vendors in terms of s 23 of the Act, and become subject to VAT in terms of s 7 (1) (a) of the Value Added Tax Act 89 of 1991. Amongst other implications, the new regulations effectively shift the compliance burden from the local recipient to the foreign supplier in terms of the listed electronic services while at the same time creating compliance costs for the foreign supplier. The study builds on models adopted by other countries on the international scene. The United States and European countries have taken different paths on the matter compared to the one adopted by South Africa. The United States imposed a temporary moratorium on states levying certain taxes on Internet sales, while, on the other hand, the European Union levied different digital tax standards, which depend on whether or not the supplier is based in Europe. The research concludes that the majority of the problems surrounding the taxation of e-trade are not of a sovereign nature but rather of a multi-jurisdictional nature. The study recommends that at a global level, there is a need for the creation of: new e-tax rules in the WTO regime; a central registration portal; a third party collection and payment mechanism, an imbedded audit system in the portal; as well as built-in privacy mechanisms in order cure the existing shortcomings in taxing Internet transactions. For South Africa, the study suggests that the National Treasury create a timeline for the creation of a White Paper on the taxation of electronic commerce and the subsequent creation of more comprehensive Electronic Service Regulations within a reasonable period thereafter.

Civil service regulation 1918-1938 Abstract The civil service in the sense of the officials working within the state apparatus appeared in the Czech lands during the modern age, but it did not acquire a solid legal form until the second half of the 19th century. At this time, there was a need of normatively enshrining the rights and obligations of the civil servants, and the result of this effort was the adoption of Act No. 15/1914 Coll., so called the service pragmatics. This legal regulation was subsequently adopted into the Czechoslovak legal system. The service pragmatics thus applied during the First and Second Czechoslovak Republic, but during this period it was amended several times and some parts of it were changed to correspond to the new conditions within a democratic Czechoslovakia. In addition to the adjustment of the service pragmatics, which was already established by the Constitution from 1920 (it introduced, for example, an equality before the law, equal rights for women, who could subsequently enter the service, etc.), there were several other norms adopted during the 1920s and 1930s that amended or supplemented the provisions of the service pragmatics. Such legal regulations included, for example, Act No. 103/1926 Coll., the Salary Act, which amended the remuneration of the civil servants...

Tidigare forskning om lastbilschaufförers arbetsförhållanden har visat att de utsätts för ett flertal stressorer i arbetet och att de har låg kontroll över sitt arbete. Syftet med studien var att undersöka lastbilschaufförers upplevelse av stress till följd av Europeiska Kör- och vilotidslagen (KoV), hur de upplever sin arbetssituation samt bidra till att öka förståelsen kring lastbilschaufförers arbetsförhållande. Studien omfattade sex manliga lastbilschaufförer från Trestadsregionen (Uddevalla, Trollhättan, Vänersborg) som omfattades av KoV. Samtliga chaufförer hade familj med olika ålder på barn och chaufförernas yrkeserfarenhet varierade mellan 19 och 40 år. Det genomfördes en kvalitativ studie utifrån en tematisk analysmetod. Individuella intervjuer genomfördes. Deltagarna upplevde att KoV begränsade deras möjligheter att utföra sitt arbete, att lagen var oflexibel och dåligt anpassad till verksamheten, vilket de upplevde ledde till frustration, stress och känslan av maktlöshet. Studien visade att KoV bidrog till sämre arbetsförhållande och trafiksäkerhet samt att den digitala färdskrivaren var bristfällig och dåligt anpassad till verksamheten. Deltagarna saknade möjligheten till flexibilitet i KoV och att det skulle förbättra deras arbetsförhållande. Studien visade att det krävs ett vidare perspektiv än reglering av körtid, rast och vilotid för att förbättra lastbilschaufförers arbetsförhållanden. / Previous research on truck drivers working conditions has shown that they are exposed to a number of stressors at work and that they have low degree of control over their work. The aim of the study was to examine the truck drivers’ experience of stress as a result of European hours-of-service regulations (HoS), how they experience their work situation and help to increase understanding about truck drivers’ working condition. The study included six male truck drivers from the region (Uddevalla, Trollhättan, Vänersborg) covered by the HoS. All drivers had family with children of different ages and the drivers’ experience of the profession was between 19 and 40 years. A qualitative study based on a thematic analysis method was carried out. Individual interviews were conducted. Participants felt that HoS limited their ability to perform their job, that the law was inflexible and poorly adapted to the business, which they felt led to frustration, stress and feelings of powerlessness. The study showed that HoS contributed to experienced poor working conditions and road safety, and that the digital tachograph was incomplete and poorly adapted to their business. The participants missed the option of flexibility with HoS as it would improve their working relationship. The study concluded that for truck drivers to improve working conditions a broader perspective than regulations of driving time, breaks and rest periods is needed.

p. 1 - 107 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-02-18T20:11:07Z No. of bitstreams: 1 7777.pdf: 1680836 bytes, checksum: 52eee00cf9c8d34c6ddf28db32daa7b4 (MD5) / Approved for entry into archive by Fatima Cleômenis Botelho Maria (botelho@ufba.br) on 2013-02-19T16:31:51Z (GMT) No. of bitstreams: 1 7777.pdf: 1680836 bytes, checksum: 52eee00cf9c8d34c6ddf28db32daa7b4 (MD5) / Made available in DSpace on 2013-02-19T16:31:51Z (GMT). No. of bitstreams: 1 7777.pdf: 1680836 bytes, checksum: 52eee00cf9c8d34c6ddf28db32daa7b4 (MD5) Previous issue date: 2007 / Este trabalho propôs-se a analisar a regulação de serviços públicos de gás natural canalizado, na Bahia, a partir da atuação da agência reguladora estadual, procurando comparar as ações dirigidas ao acompanhamento das tarifas praticadas com aquelas voltadas à qualidade da prestação dos serviços, além de descrever a relação existente entre esta agência, o Estado da Bahia e a concessionária prestadora dos serviços de gás canalizado. Empreendeu-se pesquisa descritiva de cunho qualitativo, por meio de estudo de caso do tipo organizacional. Elegeu-se como objeto empírico o desempenho, no gás canalizado, da Agência Estadual de Regulação de Serviços Públicos de Energia, Transportes e Comunicações da Bahia – AGERBA, no período de 2004 a 2006. Além da revisão de literatura que buscou aprofundamento sobre o tema, foram realizadas pesquisa documental e entrevistas estruturadas, para a coleta de dados, assim como analisado o material coletado e feita a articulação entre os teóricos estudados e os resultados obtidos na investigação. As agências reguladoras surgiram, no Brasil, na década de noventa do século passado, com o objetivo de favorecerem um ambiente institucional propício aos investimentos privados e com a finalidade de fiscalizarem a qualidade dos serviços públicos, intermediando, portanto, os interesses dos usuários, das empresas prestadoras e do poder concedente. Como resultado, no tocante ao gás canalizado, verificou-se que, como mediadora dos interesses do Estado, usuários e concessionária, a relação entre a agência e esses atores se dá de forma desigual, diferentemente do que preceitua a teoria da regulação. O estudo do caso demonstrou que a atuação da AGERBA limita-se, basicamente, à regulação econômica através do acompanhamento das tarifas, deixando de atender, com igual desempenho, à regulação da qualidade da prestação dos serviços e à regulação social. / Salvador

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Magister Legum - LLM / South Africa

Submitted by Maíra Ayres Torres (mairaayres@gmail.com) on 2016-03-02T21:37:35Z No. of bitstreams: 1 Dissertação Versal Final Aprovada (02.03.2016).pdf: 2643109 bytes, checksum: fc462587d60b8f9cab295d0dc2e7eb8d (MD5) / Approved for entry into archive by BRUNA BARROS (bruna.barros@fgv.br) on 2016-03-04T18:03:41Z (GMT) No. of bitstreams: 1 Dissertação Versal Final Aprovada (02.03.2016).pdf: 2643109 bytes, checksum: fc462587d60b8f9cab295d0dc2e7eb8d (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2016-03-07T13:21:13Z (GMT) No. of bitstreams: 1 Dissertação Versal Final Aprovada (02.03.2016).pdf: 2643109 bytes, checksum: fc462587d60b8f9cab295d0dc2e7eb8d (MD5) / Made available in DSpace on 2016-03-07T13:21:26Z (GMT). No. of bitstreams: 1 Dissertação Versal Final Aprovada (02.03.2016).pdf: 2643109 bytes, checksum: fc462587d60b8f9cab295d0dc2e7eb8d (MD5) Previous issue date: 2016-01-27 / The present study is developed to analyze the asymmetric regulation model from two specific problems: the mechanisms required to obtain an asymmetric environment, as well as the manner in which to orchestrate such a model, in order to reconcile sustainable coexistence in a hybrid structure of competition. Changing a symmetric regulation environment observed shall be the way can be promoted to an asymmetric environment, safeguarding the rights and obligations of providers of certain activity. Moreover, it will seek to suggest legal instruments to allow the composition of two ways to undertake an economic activity, one who will take under public law (publicatio); and another that relates to private law (ordenatio); comprising well, assymetric regulation. As an illustration, will be verified the provisional measure (MP) 656/14 - which provided a possible model in which they would have two airport infrastructure offerings - to better exemplify how, legally, can make this organization possible dual delivery, via government (or delegatee), in the form of 'concessão'; and the private sector, according to 'autorização'. / O presente estudo destina-se à análise do modelo de assimetria regulatória, a partir de dois problemas pontuais, quais sejam: os mecanismos necessários para se obter um ambiente assimétrico, bem como a maneira pela qual se deve orquestrar tal modelo, de forma a compatibilizar uma convivência sustentável em uma estrutura híbrida de competição. Observar-se-á a maneira pela qual pode ser promovida a alteração de um ambiente de simetria regulatória para um ambiente de assimetria, resguardando os direitos e obrigações dos prestadores de determinada atividade, inseridos naquela seara. Ademais, buscar-se-á sugerir instrumentos legais para se permitir a composição de dois meios de exploração de determinada atividade econômica, um que se dê segundo o direito público (publicatio); e outro, que se relacione com o direito privado (ordenatio); compreendendo assim, a dita assimetria regulatória. A título ilustrativo, adentrar-se-á na verificação da medida provisória (MP) 656/14 - a qual previa um possível modelo em que se teria duas ofertas de infraestrutura aeroportuária - para melhor exemplificar como, juridicamente, pode-se viabilizar esta disposição de prestação dual, via poder público (ou delegatários), segundo a forma de concessão; e iniciativa privada, segundo a forma de autorização.