SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.

Wie sollen Rechtssysteme auf Regeln reagieren, die Provider von Netzgemeinschaften wie Facebook oder World of Warcraft Nutzenden auferlegen? Das positive Recht gibt hierauf keine verlässliche Antwort. Erst ein Verständnis der Legitimität der Regeln ermöglicht ein Austarieren des Verhältnisses zwischen den Regelwerken von Netzgemeinschaften und Rechtssystemen. Nach Literaturstimmen sollen die Regeln durch außerrechtliche Mechanismen (z.B. direktdemokratische Verfahren), eine gerichtliche Kontrolle nach verfassungsrechtlichen Kriterien oder Zivilverfassungen legitimiert werden. Es ist aber zweifelhaft, ob Netzgemeinschaften legitime außerrechtliche Mechanismen schaffen können, ob sie wie Staaten behandelt werden sollten und ob Zivilverfassungen entstehen werden. Die Arbeit schlägt ein alternatives Modell vor: Im deutschen Zivilrecht zeichnet sich ein Legitimitätsmodell für private Regeln ab, das auf Regeln von Netzgemeinschaften anwendbar ist und als transnationale Schablone dienen kann. Danach werden die Regeln durch die Zustimmung und das Wohl der Nutzenden legitimiert. Letzteres gewährleistet ein Ausbeutungsschutz der Nutzenden in Form einer gerichtlichen Kontrolle. Die Anwendung des Modells führt zu folgenden Erkenntnissen: 1. Geschriebene Regeln sind schwach durch Zustimmung legitimiert. Eine gerichtliche Kontrolle nach vertragsrechtlichen Kriterien (bei Regelungen des Austauschverhältnisses zwischen Providern und Nutzenden) oder grundrechtlichen Kriterien (bei Verhaltensregeln) verleiht ihnen zusätzliche Legitimität. Die Kontrollintensität hängt von der Höhe des Ausbeutungsrisikos und der Existenz von legitimen außerrechtlichen Mechanismen ab. 2. Code-Regeln (z.B. Newsfeed- Algorithmen) sind auch nur schwach durch Zustimmung legitimiert. Gerichtliche Kontrollmöglichkeiten, die sie gegenüber Nutzenden legitimieren, müssen noch geschaffen werden. 3. Geschriebene und Code-Regeln sind illegitim gegenüber Nichtnutzenden, weil sie nicht auf deren Zustimmung beruhen. / How should legal systems respond to rules that virtual community providers such as Facebook or World of Warcraft impose on users? To answer this question, we must look beyond black letter law. Only an understanding of the legitimacy of these rules allows us to balance out their relationship with legal systems. Current scholarship theorizes their legitimacy as follows: Non-legal mechanisms (e.g. direct voting systems), judicial review according to constitutional principles, or digital civil constitutions may legitimize the rules. Yet, three points remain doubtful: whether virtual communities can develop legitimate self-governance mechanisms, whether they should be treated like states, and whether digital civil constitutions will effectively emerge. This work proposes an alternative legitimacy model: German private law reflects a legitimacy model for private rule-making applicable to rules of virtual communities which can serve as a transnational template. This model suggests that the rules can derive legitimacy from two sources: user consent and the common good of users, the latter ensured by judicial review protecting users against exploitation. This leads to the following key findings: 1. Written rules of virtual communities are weakly legitimized by user consent but derive additional legitimacy from judicial review. Contract law standard applies to rules that govern the bilateral exchange relationship between providers and users. General rules of conduct for users are checked against fundamental rights. The required intensity of review depends on the risk of user exploitation and the presence of legitimate self-governance mechanisms. 2. Rules embedded in computer code (e.g. newsfeed algorithms) are poorly legitimized by user consent. Judicial review procedures legitimizing them towards users still need to be established. 3. Both written rules and rules embedded in computer code are not legitimate towards non-users since non-users have not consented to them.

La réforme et l’harmonisation du droit des sûretés mobilières sont à l’ordre du jour de plusieurs organisations internationales, car il est admis qu’un régime de sûretés efficient favorise l’accès au crédit à de faibles coûts. L’harmonisation de ce droit comporte deux volets. D’une part, dans l’Occident industrialisé, les efforts d’harmonisation vont de la réforme des droits internes à l’établissement de régimes spéciaux relativement à des biens spécifiques (principalement les biens mobiles de grande valeur, tels les aéronefs, le matériel ferroviaire roulant et les satellites, et les biens incorporels, comprenant les créances, valeurs mobilières, actifs financiers et titres intermédiés). Ces efforts d’harmonisation démontrent que d’un point de vue systémique, malgré quelques différences notables, les régimes nord-américains et européens sont fondés sur des principes similaires et atteignent des résultats comparables. En résulte l’émergence d’un ordre juridique transnational en droit des sûretés mobilières, fondé sur les principes de la primauté de l’individu et la reconnaissance du droit de propriété de l’individu dans ses biens, mis en œuvre grâce à l’État de droit. D’autre part, les institutions financières internationales encouragent l’établissement de régimes de sûretés dans les pays en voie de développement qui obéissent aux mêmes critères que ceux de l’Occident, en insistant sur les réformes institutionnelles et juridiques visant l’établissement d’une bonne gouvernance et l’État de droit. Cependant, une transposition des régimes occidentaux ne peut se faire sans heurts dans les pays en voie de développement, notamment pour des raisons socio-culturelles et politiques. Lorsque les principes de la primauté de l’individu, de la propriété individuelle et de l’État de droit ne sont pas reconnus dans un pays donné, la réforme et l’harmonisation du droit des sûretés s’en trouvent compromis. La démonstration de l’état d’avancement de la réforme et de l’harmonisation du droit des sûretés dans les pays occidentaux industrialisés est faite grâce à une comparaison du Uniform Commercial Code, du Code civil du Québec, des Personal Property Security Acts des provinces canadiennes de common law, des principes des droits français et anglais, de l’influence du droit communautaire sur les pays membres de l’Union Européenne. Sont analysés, aussi, dans cette optique, les principaux instruments de l’harmonisation du droit émanant des organisations internationales. Par ailleurs, deux études de cas relatifs à la réforme du crédit foncier en Égypte et à la réforme de l’urbanisme et de l’habitat en République démocratique du Congo, viennent étayer les difficultés que rencontrent les institutions internationales, telles la Banque mondiale et l’ACDI, dans le cadre de projets de réformes visant la bonne gouvernance et l’instauration d’un véritable État de droit, en partie à cause d’un pluralisme des ordres juridiques de ces pays. / The reform and harmonization of secured transactions on movable (or personal) property is fostered by international organizations, on the assumption that an efficient regime of secured transactions will give access to affordable credit to a large number of persons and corporations. Such reform and harmonization process can be explained according to its two main features. Firstly, in Western and developped countries, the focus is on endeavours to harmonize the various regimes internally and to establish special regimes with respect to specific assets (for instance, high value mobile equipment, such as aircrafts, rolling stock or satellites, on the one hand, or incorporeal property, including securities, financial assets or security entitlements, on the other hand). Even though some differences remains from a systemic point of view, north american and european regimes are based on similar principles and achieve comparable results. It is therefore possible to see the emergence of a transnational legal order in the law of secured transactions, based on individuals and the enforcement of their rights of ownership, ascertained by the Rule of Law principle. Secondly, international financial institutions are encouraging the implementation of secured transactions regimes in developing countries along the same criteria as those used in Western developed countries, in the context of institutional and legal reforms under governance and rule of law projects. However, Western regimes must be adapted and customized before they are transplanted into a developing country. Indeed, for socio-cultural and political reasons, it is not possible to establish the same kind of regime therein. When individual rights and freedoms, including the right of ownership and the Rule of Law, are not recognized, the reform and harmonization of secured transactions is not likely to happen. The status of advancement of the reform and harmonization of secured transactions in the developed world is illustrated by a comparison between the Uniform Commercial Code, the Civil Code of Québec, the Personal Property Security Acts of canadian common law provinces, the applicable principles under both French and English Law, and the influence of European Law on its member states. An analysis of the main harmonization instruments proposed by international organizations is also conducted. Finally, the pitfalls of governance and rule of law reform projects are well described by two case studies. The first one deals with real estate and mortgage law reforms in Egypt, with a goal to encourage affordable access to housing; the second one is about urban planing and housing reforms in the Democratic Republic of Congo. The existence of a multiplicity of legal orders in these countries explains the difficulties encountered in such reform processes.

Après la chute de l’Union des Républiques Socialistes Soviétiques en décembre 1991, la Fédération de Russie affirme à maintes reprises son engagement à suivre un développement démocratique et à faire partie de « l’Europe sans frontières ». Pour atteindre cet objectif, elle adhère à toute une série de traités européens, entre autres, à la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales. Toutefois, malgré la volonté affichée par la Russie de faire partie du système européen de protection des droits fondamentaux, les problèmes de transition politique, institutionnelle et économique rendent cette tâche très difficile. Entre autres le fédéralisme, qu’on peut qualifier de « complexe », crée un système juridique très singulier dont certains éléments ne sont pas toujours compatibles avec les instruments internationaux en matière des droits de l’homme ratifiés par la Russie. L’objectif de ce travail est d’étudier les problèmes de la mise en œuvre de la Convention européenne de sauvegarde des droits de l’homme et des libertés fondamentales et des décisions de la Cour européenne des droits de l’homme en Fédération de Russie et leur possible influence sur le développement des instruments de protection des droits fondamentaux dans les conditions du système fédéral existant en Russie. / After the fall of the Union of Soviet Socialist Republics in December 1991, the Russian Federation stated repeatedly its commitment to democratic development and to be part of "Europe without borders". To achieve this goal it joins a number of European treaties, among others, the European Convention for the Protection of Human Rights and Fundamental Freedoms. However, despite the willingness of Russia to be part of the European system of protection of fundamental rights, the problems of political transition, economic and institutional development make this task very difficult. Among other the federalism, which could be qualified as "complex", creates a very singular legal system. Some of its elements are not always compatible with international instruments on human rights protection ratified by Russia. The objective of this work is to study the problems of implementation of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the decisions of the European Court of Human Rights in the Russian Federation and their possible influence on the development of national instruments for the protection of fundamental rights under the Russian federal system.

En Chine, une communauté de juristes est en train d'éclore. Celle-ci commence à exercer une influence sur la « conscience juridique » de la société. Or, à la différence de leurs confrères français, les avocats chinois ne possèdent pas encore suffisamment le sentiment d'appartenance à leur corps. Leurs associations ne sont pas autonomes. Si la profession s'est beaucoup inspirée des expériences des pays « déontologiquement plus développés », des principes fondamentaux de la profession ne sont pas enracinés dans l'esprit collectif des avocats. En tant que profession libérale, la profession d'avocat éprouve un besoin inhérent de l'autonomie. Sans cette autonomie, elle ne pourra pas faire entendre sa voix par le public, ni protéger ses membres. De même, les activités des avocats ne pourront être surveillées de manière équitable par une institution ordinale muselée par les pouvoirs publics. L'autonomie de l'association des avocats, que ce soit en Chine ou en France, s'avère être une garantie pour la justice et le justiciable. Cette autonomie ne constitue pas une fin en soi. Elle n'est que le meilleur moyen d'assurer l'indépendance de l'avocat. L'essentiel de l'autonomie de la profession s'explique par sa mise en œuvre dans l'exercice professionnel des avocats. « À l'ongle on connaît le lion ». Cette étude comparative semble pouvoir révéler, au moins en une certaine mesure, le véritable paysage du fonctionnement de la justice, et aider à mieux comprendre la distance qui sépare la République populaire de Chine d'un « État de droit » au sens moderne. / In China, a lawyers' community is being formed. It begins to influence the "legal conscience" of the society. However, unlike their French colleagues, Chinese lawyers do not have yet enough sense of belonging to a common professional group. Their associations are not autonomous. Although the profession is much inspired by the experiences of "ethically more developed" countries, the fundamental principles of the profession are not yet rooted in Chinese lawyers’ collective concept. As a liberal profession, lawyers are experiencing an inherent need for autonomy. Otherwise, they cannot make their voice heard by the public, nor protect their professional rights. Similarly, lawyers' activities cannot be fairly supervised by a professional institution dependent on the public power. The autonomy of lawyers' association, whether in China or in France, should be considered as a guarantee for justice and all persons subject to trial. The autonomy is not an end in itself. It is the best way to ensure the independence of the lawyer. The essence of lawyers' autonomy is explained by its implementation in lawyers’ professional activities. From his foot Hercules. This comparative study aims to reveal, at least to some extent, the real landscape of Chinese justice, and to explore the distance between the People's Republic of China and a "rule of law" in its modern sense.

Im Idealfall bilden die Kopenhagener Kriterien zusammen mit dem Art.-7-Verfahren EUV einen lückenlosen Schutzmechanismus der EU-Werte. Die Verfassungskrisen in Ungarn und Polen haben allerdings nicht nur die Schwächen des Art.-7-Verfahren aufgedeckt, sondern auch die Frage aufgeworfen, ob die gegenwärtige Anwendungsweise des Kopenhagener Mechanismus ausreichend ist. Da das Beitrittsverfahren an sich Regierung-zentrisch ist, ist es offenkundig, dass dieses Verfahren nicht viel dazu beiträgt, die Bürger in den politischen Prozess ihres Landes einzubinden und die Zivilgesellschaft zu stärken. Es dauert eine gewisse Zeit, bis die konstitutionelle Grundwerte in die Herzen der Bürger eines neulich demokratisierten Landes gebracht werden. Die EU wurde allerdings dadurch unter Zeitdruck gesetzt, dass sie die Osterweiterung in einem relativ kurzen Zeitraum vollenden musste, um die Gunst der Stunde für ein vereintes Europa nutzen können. Der aktuellen Zustand der EU entspricht dem echten Bund im Schmittschen Sinn. Die Substanz der Homogenität in einem echten Bund ist das Produkt des Zusammenspiels der Verfassungsordnung des Bundes und seiner Mitglieder. Daraus ergibt sich, dass mit jedem Beitritt eines neuen Mitgliedstaats die Verfassungsidentität der EU mit einer neuen Verfassungsidentität angereichert und wesentlich geändert wird. Wenn man die Eingriffskapazität der EU in die innerstaatlichen Verfassungsordnungen über die heutige Intensität hinaus noch verstärken will, darf man die politische Natur der Werte-Frage in einem echten Bund nicht außer Acht lassen. Der Priorisierung der politischen Kriterien vor den wirtschaftlichen Kriterien, mit der die EU die Beitrittsverhandlungen durchgeführt hat, ist für Taiwans China-Politik ebenso wichtig. Eine entscheidende Aufgabe für Taiwan ist, klar zu machen, dass Taiwan politische Verhandlungen nur mit einem Ansprechpartner führen wird, der die gleichen politischen Werte einhält. / In the course of developing a general theory aiming at reversing and preventing the deterioration of political values in the European and East-Asian context, this study answered two sets of questions. First, on the empirical level, how reasonable and effective are the current pre-accession evaluations? Regarding the existing deterioration in the post-accession context, does it reflect any short coming in the way the EU implements the Copenhagen Criteria? Since Taiwan has not established such monitoring mechanism yet, what are the damages already done to Taiwan’s constitutional values? Second, on the normative level, this study followed two very different approaches. On the one hand, it clarified where the limits of judicial solution to this problem are. The fact that the sanction procedures prescribed in the current Art. 7 TEU take the form of collective actions revealed that what is at stake here is a shared value system. On the other hand, this study took into account the interaction between law and politics. The accession of new member states, as well the sanction against member states which failed to respect the political values of the Union, are in essence political decisions of the European Union. Since Taiwan needs to set up political conditions for it negotiations with China, the task is highly political, too. By identifying elements that caused or prevented the deterioration of political values, this study proposed suggestions for correcting and preventing deterioration by understanding its operation. A protective mechanism for Taiwan’s political values can create a reverse “lock-in effect.” By enunciating stringent negotiation guidelines and a code of conduct for Taiwanese government that requires cautiousness and vigilance, this mechanism will place the cross-strait negotiations under a legal framework which ensures that any given Taiwanese government could not sacrifice Taiwan’s constitutional values in exchange for advancing its political agenda.

Cette thèse doctorale a pour objet l’étude et en particulier l’influence qu’a pu avoir, et qu’ont toujours, les puissances européennes sur la résolution des conflits en Afrique de l’Ouest et ainsi déterminer s'il existe une culture juridique « africaine ». / This thesis is devoted to the study the influence of the European powers on past and present dispute resolution in West African legal systems and thereby to determine whether an "African legal culture" exists.

La reconstruction post-conflit de l’Etat est un enjeu majeur et actuel des relations internationales. L’Union européenne, sous les auspices des Nations Unies contribue à restaurer ou instaurer un ordre étatique qui doit donner sa chance à une paix durable fondée sur des valeurs respectueuses des droits de l’homme. Toutefois, l’Union européenne reste maitre de ses interventions. Il n’existe pas véritablement pour les Etats post-conflits un droit à la reconstruction. Un complexe d’acteurs institutionnels européens décide et organise la réponse européenne à la déliquescence des Etats au sortir des conflits. Cette réponse n’est pas isolée, elle s’inscrit dans un ensemble de partenariats.L’organisation régionale déploie un ensemble de mécanismes juridiques ou opérationnels, militaires ou civils de gestion du relèvement des Etats en sortie de conflit. L’engagement européen peut prendre des formes très intrusives, et s’apparente parfois à une tutelle européenne sur des Etats victimes de conflits. Au final, l’Union européenne participe à la définition et à la réalisation d’un droit international de la reconstruction de l’Etat. Elle consacre des normes et des standards internationaux. Elle inaugure des normes et des standards européens adaptées au relèvement des Etats. De ce point de vue, l’offre européenne en matière de reconstruction post conflit de l’Etat est globale. C'est-à-dire que l’Europe propose de reconstruire l’Etat sous ses trois composantes traditionnelles : la population, le territoire et l’appareil d’Etat. / In the framework of International Relations, Post Conflict Reconstruction of the State is a major and actual stake. European Union under the auspices of United Nations, supports all initiatives to restore or build a state order which give a chance for a stable peace based on human values. Nevertheless, European Union defines his interventions in function of his own interests. Post-conflicts States don’t have a right to reconstruction. A mix of european institutional actors decide and design the european response dedicated to failed Post-conflict States. This response is not isolated, she is included in a network of parternship.After a conflict, the regional organization set up a mix of legal or operational mechanisms, and military or civilian capacities. The european activism in this domain can be very strong. Sometimes, it seems as a trusteeship of EU on Post conflicts States. Consequently, European Union contributes to design and implement the international law of the State reconstruction. EU promotes norms and international standards. It initiates european norms and standards dedicated to the recovery of states. Consequently, European Union possess global capacities in the matter of post-conflict reconstruction. That is to say that Europe is proposing to rebuild the state in its three traditional components: population, territory and state apparatus.

La société internationale promeut l’État de droit notamment depuis le début des années 1990, en particulier en Haïti. En quête d’une démocratie introuvable et ravagé par des crises politiques et humanitaires, cet État fait constater les difficultés de l’action internationale. Interdisciplinaire, la thèse, centrée sur l’accès à la justice, examine comment et dans quelles mesures les normes utilisées pour la promotion de l’État de droit peuvent constituer une obligation juridique de l’État et un moyen de changement. Invoquant le droit international protégeant la personne, États, organisations internationales et acteurs non étatiques brandissent l’État de droit dans des circonstances variées, concourant à son élasticité au coeur d’une institutionnalisation évolutive aux niveaux national et international. Le cas haïtien montre que le droit international contribue à une structuration et une consolidation de l’État de droit par la recherche d’un meilleur encadrement de l’État dont les compétences sont limitées par un droit interne conforme au droit international et des institutions solides, protégeant les droits et libertés dont le respect est surveillé par divers mécanismes et institutions. Néanmoins, articulation entre droit interne et droit international, État de droit et immunités, souveraineté, relations entre État et membres permanents du Conseil de sécurité de l’ONU, faiblesses structurelles entravant une culture favorable à la primauté du droit, ce sont autant de limites à l’accès effectif à la justice. Il apparaît donc nécessaire de réorienter les actions menées par des réformes transversales pour de meilleures pratiques au sein de l’État valorisant la personne. / Since the beginning of the 90’s, international community bosltered the Rule of Law, particularly in Haiti. Looking in vain to establish a democracy and devastated by humanitarian and political crises, this State emphasizes the difficulties of acting at the international level. This interdisciplinary thesis focuses on access to justice as a guarantee of rights and freedoms. It examines how and to what extent the norms used to promote the Rule of Law can be considered as States’ legal duties and as a mean of change. Appealing to international human rights law, States, international organizations and non-state actors use different legal sources of the Rule of Law in various circumstances and contribute to its elasticity in the context of progressive institutionalization at the national and international levels. The Haitian example shows that by being internationalized, the Rule of Law becomes structured and consolidated through improved State guidance, the exercise of its competences being part of a national law that respects international law, and because of strong institutions protecting rights and freedoms of which the respect is monitored by various mechanisms and institutions. Nonetheless, the relationships between national and international law, the Rule of Law and immunities, sovereignty, relations between State and permanent members of the United Nations Security Council, as well as structural weaknesses impeding the development of a culture favorable to the Rule of Law restrain individuals’ effective access to justice. Therefore, it seems necessary to reorient actions through transversal reforms that should result in better practices of valuing human beings.

Made available in DSpace on 2016-04-26T20:29:50Z (GMT). No. of bitstreams: 1 Everton Luiz Zanella.pdf: 738576 bytes, checksum: cb65e315a47b20be7656d15b7afbfe6a (MD5) Previous issue date: 2009-09-30 / The purpose of the present essay is to produce a critical analysis of the criminal system for transgressions against tax laws, reputed as lenient and deficient, and to demonstrate the need of a readjustment, in order to adapt it to the current constitutional order, indications the appropriate changes. Beginning with a review on the origins, evolution and features of the Democratic Rule of Law, adopted on the Federal Constitution of 1988 and rooted on values of democracy and human dignity, this essay will demonstrate the obsolescence of the Criminal Law and the inconsistency between it and the Federal Constitution, considering its inefficiency on fighting felonies against the rights of the society, as tax crimes. After such prior conjecture, I propose a restructuration of the criminal system by electing the most relevant legal goods, whose materiality derives from the Constitution, and the bestowed criminalization powers, i.e. the mandatory punishment of those human actions that harms collective goods of social importance, in the light of fundamental rights declared by the Federal Constitution. Within this scope, while selecting what should or shouldn t be penalized and how such penalization should be performed, it s presented a study about the proportionality principle and its twofold availability: the prevention against excesses, as a way to guarantee individual freedoms (negative actions of the State), and prevention against defective protection, in order to assure the proper State guardianship on restraining and punishing harmful actions against important legal goods (whose protection comes from criminalization powers). After that, comes a specific assessment of crimes against the economy (genre) and, in more details, of tax crimes (specie), which harm legal goods of utmost importance for society and hinder the achievement of the social justice aimed by the Democratic Rule of Law, which is characterized by the implementing of individual, social and collective rights. Finally, I prove that the current protection system against tax crimes is far from being efficient, mostly because of unjustifiable legal benefits granted to offenders, which are expanded by jurisprudence. This can be exemplified, for instance, by the extinction of punishableness for tax evaders, although unrepentant, after the enforced payment; as well as by the indulgence of the State, when refuses to file criminal charges against the tax evader, provided that a settlement is signed, or even by allowing the administrative discussion of the debt. These facts lead to the conclusion that the punishment system for such felonies contradicts the guidelines of the Constitution and need to be reconsidered, in order to allow an effective establishment of the Democratic Rule of the Law / O presente trabalho tem por objetivo realizar uma análise crítica do sistema punitivo nos crimes contra a ordem tributária, extremamente brando e deficiente, e demonstrar a necessidade de adequá-lo à ordem constitucional hoje vigente, indicando as mudanças cabíveis. Partindo de um estudo sobre a origem, a evolução e as características do Estado Democrático de Direito, adotado na Constituição Federal de 1988, radicado nos valores da democracia e da dignidade da pessoa humana, demonstra-se que o Direito Penal pátrio é ultrapassado e incompatível com a Constituição, por não combater de forma eficiente condutas criminosas de grande gravidade que afrontam direitos de toda a sociedade, como os crimes contra a ordem tributária. Dado este pressuposto, é feita uma proposta de relegitimação do sistema punitivo, através da abordagem da eleição dos bens jurídicos penalmente relevantes, os quais possuem carga valorativa constitucional, e dos mandados de criminalização, ou seja, da obrigatória penalização daquelas ações humanas que atentem contra os bens de maior relevância social, à luz dos direitos fundamentais previstos na Constituição Federal. Nesta seara, na busca da seleção sobre o que deve ou não ser penalizado e de que forma e intensidade deve ser concretizada esta penalização, é feito um estudo sobre o princípio da proporcionalidade e sua dupla face: proibição do excesso, como forma de garantir as liberdades individuais (atuação negativa do Estado), e proibição da proteção deficiente, com o objetivo de garantir a adequada prestação de tutela estatal para repressão e punição dos comportamentos lesivos aos bens jurídicos de maior importância (cuja proteção advém dos mandados de criminalização). Em continuidade, é feita uma análise específica sobre os delitos econômicos (gênero) e mais detidamente sobre os crimes contra a ordem tributária (espécie), que atingem bens jurídicos de extrema importância para toda a coletividade e impedem o alcance da almejada justiça social mirada pelo Estado Democrático de Direito, caracterizada pela efetivação dos direitos individuais, sociais, difusos e coletivos. Constata-se, afinal, que o sistema atual de proteção contra delitos tributários é bastante deficiente para combatê-los, em decorrência, sobretudo, de injustificáveis benesses previstas em lei e ampliadas pela jurisprudência, como a causa de extinção da punibilidade para os sonegadores, ainda que habituais, pelo simples pagamento, ainda que não espontâneo, do tributo sonegado, e o óbice à responsabilização penal do agente em decorrência do parcelamento do débito ou até mesmo da mera discussão do lançamento tributário na esfera administrativa, chegando-se à conclusão de que o mecanismo punitivo no tocante aos delitos estudados contraria o escopo constitucional e necessita ser alterado para permitir a real implementação do Estado Democrático de Direito