Made available in DSpace on 2016-04-26T20:29:45Z (GMT). No. of bitstreams: 1 Marcio Alexandre Ioti Henrique.pdf: 1373656 bytes, checksum: b9e4ee6389c1fe4977c2394c4d5560eb (MD5) Previous issue date: 2009-10-14 / The passive subjection and the tax liability are controversial topics that the legal writing and the Brazilian court decisions are not unanimous. In this work, it is done an analysis of these legal institutes, focusing specifically the successor tax liability, ruled in the articles 130 to 133 of the Brazilian Tax Code. There is no doubt that the analysis of these legal institutes must begin in the constitutional text. So, after analyzing constitutional text, it is possible to assure that it rules who is able to be in the passive subject of the tax legal relationship. This is the first relevant point that shall be verified. It is also possible to verify that regarding the liability statutes ruled in Brazilian Tax Code, none of them has a really tax nature. In fact, the statutes causes the appearance of an administrative legal relationship, that may have or not a penalty characteristic, depending on the sort of liability that is being discussed. That is the reason why it is possible to affirm that the tax liable shall not be confused with the passive subject of the tax legal relationship. Specifically regarding the successor tax liability statutes, it is possible to verify that they are species with no penalty characteristics and they may occur in an inter vivos or causa mortis acts. They do not have a penalty characteristic, because all the species of successor tax liability results of an lawful act, completely allowed in the national legal system. This shall be the defended positioning in this work, which in a critical way, shall force a better contemplation about the legal institutes studied / A sujeição passiva e a responsabilidade tributária sempre foram temas tormentosos e nunca encontram unanimidade entre os doutrinadores e, principalmente, na jurisprudência dos Tribunais brasileiros. Neste trabalho é realizada a análise de referidos institutos, focando especificamente a responsabilidade tributária dos sucessores, prevista nos artigos 130 a 133 do Código Tributário Nacional. Não há dúvidas de que o estudo de tais institutos deve ter início no texto constitucional. Assim, após a análise do texto constitucional, é possível afirmar que nele há a previsão de quem possa figurar no pólo passivo da relação jurídica tributária. Este é o primeiro ponto relevante que se verifica. Verifica-se, ainda, que em relação às normas de responsabilidade previstas no Código Tributário Nacional, nenhuma delas tem natureza realmente tributária. Na verdade, tais normas deflagram uma relação jurídica de natureza administrativa, podendo ou não ter cunho sancionatório, dependendo da hipótese de responsabilidade que se está tratando. Por tal motivo é que se assevera que os responsáveis tributários jamais são sujeitos passivos de relações jurídicas tributárias. Especificamente com relação às espécies de responsabilidade dos sucessores, percebe-se que são hipóteses de cunho não sancionatório, podendo ocorrer por ato inter vivos ou causa mortis. Não possuem cunho sancionatório, eis que todas as hipóteses de responsabilidade dos sucessores decorrem de atos lícitos, plenamente permitidos no ordenamento jurídico nacional. Dentro desta ótica será desenvolvido este trabalho, que de uma maneira crítica, tentará forçar uma maior reflexão acerca dos institutos envolvidos

Law and development mainstream conceptions of labour market policies, while still marked by long-dominant views of contract law as economically superior to any labour regulation, have recently incorporated certain specific labour (human) rights. Core labour rights are thus accepted by global policy-makers, on the basis of their radical distinction from non-core labour standards and their rationalization according to certain foundational principles. This thesis criticizes the prevailing dichotomies between core labour rights and non-core standards, on the one hand, and contract law and regulation, on the other, bringing to bear the post-legal realist idea of legal indeterminacy. It argues that the organizing legal concepts that justify these dichotomies contain gaps and ambiguities that often lead to contradictory and indeterminate outcomes. It thus suggests that the core/non-core labour standards and contract/regulation distinctions are unproductive and should be rejected if a better conception of labour governance is to come to fruition.

Law and development mainstream conceptions of labour market policies, while still marked by long-dominant views of contract law as economically superior to any labour regulation, have recently incorporated certain specific labour (human) rights. Core labour rights are thus accepted by global policy-makers, on the basis of their radical distinction from non-core labour standards and their rationalization according to certain foundational principles. This thesis criticizes the prevailing dichotomies between core labour rights and non-core standards, on the one hand, and contract law and regulation, on the other, bringing to bear the post-legal realist idea of legal indeterminacy. It argues that the organizing legal concepts that justify these dichotomies contain gaps and ambiguities that often lead to contradictory and indeterminate outcomes. It thus suggests that the core/non-core labour standards and contract/regulation distinctions are unproductive and should be rejected if a better conception of labour governance is to come to fruition.

La cession de patrimoine est une institution récente du droit positif. Introduite par la loi n° 2010-658 du 15 juin 2010 relative à l’Entrepreneur Individuel à Responsabilité Limitée (EIRL), elle a pour objet la transmission d’un patrimoine entre vifs. Cependant, son avènement se heurte à la célèbre théorie subjective du patrimoine qui, élaborée par AUBRY et RAU à la fin du XIXème siècle, fait du patrimoine une émanation de la personne. Ainsi conçu comme indissociable de la personne, le patrimoine ne peut en être séparé même par voie de cession. Dès lors se pose la question de savoir comment la figure de la cession de patrimoine a pu être admise dans notre droit.L’introduction de la cession de patrimoine invite en réalité à revenir sur la théorie du patrimoine, et ce afin de comprendre comment ce qui jusqu’à présent ne pouvait être réalisé du vivant de la personne peut désormais l’être. De cette analyse, il ressort que, sous certaines conditions, une personne peut volontairement céder un patrimoine dans son intégralité et sans liquidation préalable. La transmission opérant à titre universel, elle peut prendre plusieurs formes, notamment celle d’une vente ou d’une donation du patrimoine (Première partie. L’admission de la cession de patrimoine).Le caractère novateur de la cession de patrimoine a rendu très délicat l’élaboration de son régime. Dépassé par un bouleversement qu’il a causé mais dont les implications dépassent parfois l’imagination, le législateur a certes organisé la cession du patrimoine de l’EIRL, mais en concevant un régime tout à la fois imparfait et lacunaire. Afin de corriger et de compléter ce qui doit l’être, il faut, plutôt que de concevoir le droit ex nihilo, puiser dans l’existant, et tout spécialement dans les règles régissant déjà certaines transmissions universelles de patrimoine, comme le droit des fusions et des transmissions successorales. Pour autant, ces règles doivent être adaptées aux spécificités de la cession de patrimoine que sont, d’une part, la réalisation entre vifs et, d’autre part, – la pluralité des patrimoines étant désormais admise – le maintien possible du patrimoine comme universalité distincte chez le cessionnaire (Seconde partie. Le régime de la cession de patrimoine). / The transfer of estate is a recent institution in French substantive law. It was established under Law N° 2010-658 of 15 June 2010 (The Limited Liability Sole Trader [EIRL] Act) and provides for inter-vivos transfers of estates. However, the concept comes into direct conflict with AUBRY and RAU’s famous late 19th century subjective theory of estates, according to which an estate issues from a person. Because an estate cannot be dissociated from the person who holds it, the link between the person and his or her estate cannot be severed, even by way of a transfer. The question thus arises as to how the very notion of transfer of estate could find its way into French law. The introduction of the transfer of estate into French law is actually an invitation to review the theory of estates, in order to understand how something that so far could not be achieved in a person’s lifetime has now become possible. It thus appears that under some conditions a person may willingly dispose of his or her whole estate without any prior liquidation. As the transfer is essentially a universal transaction, it may take several forms such as that of a sale or a gift of property (Part I : Establishing the transfer of estate in French law).The establishment of a legal framework for such a new concept was a delicate matter. Parliament was initially overtaken by the disruption it had caused and what were for all intent and purposes unforeseen (if not inforeseeable) implications. It did organise the transfer of estate as applied to Limited Liability Sole Traders [EIRL] but the resulting framework was both defective and incomplete. If one is to correct and complete the existing framework, one should not devise legal rules ex nihilo but rather draw from existing rules, particularly those that already govern some forms of universal transfers of estate, such as the law of mergers and acquisitions and the law of successions. Still, these rules must be adapted to the specificities of the transfer of estate, namely inter-vivos gifts and, now that French law recognises the plurality of estates, the possibility for the transferee to hold the estate separately from his own assets (Part II : Setting the rules for the transfer of estate).

Criminal lability of legal entities Abstract The diploma thesis is focused on criminal lability of legal entities, which was incorporated into Czech law by Act No. 418/2011 Coll, on Criminal Liability of Legal Entities and Proceeding Againts Them (hereinafter "the Act"), which came into effect on 1 January 2012. The phenomenon of criminal liability of legal entities is a controversial topic, because it conflicts with many traditional principles of criminal law in the continental legal culture, which also includes the Czech Republic. Even after eight years since the introduction of criminal liability of legal entities into the Czech legal order, this topic is given constant attention in the field of doctrine and practice. The aim of the diploma thesis is to present a complex issue of the rise and expiry of criminal liability of legal entities in the Czech Republic and to evaluate the practical and theoretical problems that this law institute brings. The diploma thesis is divided into five chapters. The first chapter presents the reasons that led the legislature to introduce criminal liability of legal entities and presents also counter-arguments of opponents that the legislature had to deal with. The circumstances of the legislative process of the adoption of the Act and its subsequent amendments are also...

This article analyzes and discuss critically the bill which pretendsto reform the book of inheritance. Concentrating its analysis on two points, when and how the inheritance is transferred and the limits for transferring assets to third parties, the author points out the practical complications and errors incurred by that reform. / El presente artículo analiza y comenta de forma crítica la reforma al libro de sucesiones. Concentrando su análisis en dos puntos, el momento y la forma en que se transfiere la herencia y los límites al causante para transferir sus activos a terceros, el autor señala las complicaciones prácticas y los errores en los que incurre la mencionada reforma.

This paper deals with problem of procedurally generated city. There are described steps of creation of city. These steps are: road generation, extraction of minimal cycles in graph, division of lots and generation of buildings. Road and buildings are generated by L-system. Our system generate a city from input images, such as height map, map of population density and map of water areas. Proposed approaches are used for implementation of application for generation of city.

Le fonds de commerce est un bien affecté par nature à l’activité de l’entreprise. Il se distingue, en tant qu’objet de réglementations, du concept économique d'entreprise ou de concepts fonctionnels comme l'établissement ou la branche d'activité. Le constat d'affectation à l'activité, qui découle de la pratique commerciale, se vérifie en droit fiscal, tant au niveau de la nature du fonds, une universalité, que dans sa dimension patrimoniale.Le fonds de commerce emprunte à la théorie de l’universalité de fait ses caractéristiques propres, dont la principale réside dans la dualité d’approches de ses composants, isolément ou comme un tout. Pour le droit fiscal, le fonds de commerce apparaît comme une enveloppe souple, dans laquelle sont agencés divers éléments réunis autour de la clientèle, et susceptibles de varier d’un fonds à l’autre. L’approche globale du fonds permet de caractériser l’ensemble, lorsque le droit fiscal veut opérer une imposition synthétique, que ce soit pour exonérer une transmission d'universalité en matière de TVA, pour appliquer le tarif des droits de mutation à une cession de fonds de commerce ou une convention de successeur ou pour opérer une imposition uniforme dans le cadre de dispositifs de faveur. À l’inverse, l’approche ut singuli de l’universalité permet la mise en œuvre de procédés d’imposition plus complexes et plus affinés, ayant vocation à ne s’appliquer qu’à certains éléments. Elle permet d’atteindre spécifiquement certains éléments du fonds, soumis à un régime fiscal particulier au regard de certains impôts ou d’appliquer certains mécanismes fiscaux, comme l’amortissement, qui requièrent de dissocier un élément du fonds.Le fonds de commerce résulte de l’exploitation et constitue une valeur patrimoniale dont le droit fiscal tire les conséquences, par son positionnement à l’actif du bilan de l’entreprise. L’inscription à l’actif, conjuguée à l’affectation à l’activité de l’entreprise, est le point de conflit entre les approches juridique et économique de la propriété. Si l’approche juridique correspond à la conception civile traditionnelle du droit de propriété, elle ne recouvre que partiellement et de manière contingente, l’approche économique qui fait prévaloir la notion de contrôle sur un bien ou un droit. Cette approche économique conduit à inscrire au bilan de simples droits d’usage (marques ou brevets utilisés en vertu d’une concession de licence) et introduit une confusion sur la nature des droits détenus par le propriétaire du fonds. La même coexistence des approches juridique et économique est observée dans les contentieux relatifs au fonds de commerce entre les deux ordres de juridiction. / Goodwill is an asset that is naturally assigned to the activity of the enterprise. It is distinguished, as an object of regulations, from the economic concept of business or from functional concepts such as establishment or branch of activity. The assignment to the activity, which stems from commercial practice, is verified in tax law, both in terms of the nature of the business, a universality, and in terms of its patrimonial dimension.Goodwill borrows from the theory of universality de facto its own characteristics, the main one of which resides in the duality of approaches of its components, in isolation or as a whole. For tax law, goodwill appears as a flexible item, in which are arranged various elements gathered around the clientele, and may vary from one business to another. The overall approach of the business makes it possible to characterize the whole, when tax law wants to impose a synthetic taxation, whether to exempt a transfer of universality from VAT, to apply the tariff of transfer duties to a transfer of goodwill or a successor agreement, or to assess a uniform charge under concession arrangements. Conversely, the ut singuli approach to universality allows the implementation of more complex and refined taxation processes, which are intended to apply only to certain items. It allows for the specific attainment of certain items of the goodwill, which are subject to a particular tax regime with respect to certain taxes or to apply certain fiscal mechanisms, such as amortization, which require the separation of an element from the goodwill.Goodwill results from the exploitation and constitutes a patrimonial value of which tax law draws consequences, by its positioning in the assets of the balance sheet of the company. Capitalization, combined with the allocation to the business, is the point of conflict between legal and economic approaches to ownership. If the legal approach corresponds to the traditional civil law concept of the right to property, it only partially and contingently covers the economic approach which makes the notion of control over a property or a right prevail. This economic approach leads to the recording of simple rights of use (trademarks or patents used under a licensing agreement) and confuses the nature of the rights held by the owner of the business. The same coexistence of legal and economic approaches is observed in litigations relating to goodwill between both branches of tax jurisdiction of the French court system.