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421	POTERE PUBBLICO E AUTOTUTELA AMMINISTRATIVA / Public authority and autoprotection powers SILVESTRI, MAURO 08 July 2019 (has links) La tesi ha per oggetto l’autotutela amministrativa, specialmente quella c.d. decisoria “spontanea”, ovvero quell’insieme di poteri che consentono all’amministrazione di riesaminare i propri provvedimenti e di rimuoverli a vario titolo. Di questi poteri si è indagato il fondamento dogmatico e positivo. La questione del fondamento è stata per lunghi anni affrontata dalla dottrina e dalla giurisprudenza in termini totalmente pre-critici e non problematici: l’esistenza di questi poteri era semplicemente scontata e le riflessioni sulla loro base giuridica si esaurivano perlopiù nella constatazione della loro necessità nell’immemore consenso circa la loro ammissibilità. Negli ultimi anni, invece, una parte degli Autori ha disconosciuto la natura implicita e per così dire “originaria” di questi poteri e ne ha perciò patrocinato la stretta riconduzione al principio di legalità: in altre parole, l’annullamento e la revoca non sarebbero affatto conseguenza della c.d. inesauribilità del potere amministrativo – negata da questa dottrina – e sarebbero perciò oggi ammissibili unicamente nei casi e nei modi disciplinati dalle due norme introdotte nella legge sul procedimento nel 2005. Ciò a garanzia della certezza dei rapporti giuridici e del legittimo affidamento dei destinatari dei provvedimenti ampliativi. Secondo un filone ricostruttivo in pare contrastante con il primo, altri Autori hanno inteso valorizzare gli elementi de iure condito a favore della obbligatorietà dell’avvio del procedimento di riesame, auspicandone contemporaneamente la generalizzazione, nell’ottica di una più complessiva trasformazione dell’annullamento d’ufficio in un nuovo istituto ibrido, rispondente alla funzione di alternative dispute risolution system o, se si vuole, di ricorso gerarchico. Per le stesse ragioni, l’istituto dovrebbe perdere il carattere ampiamente discrezionale, in favore di una vincolatezza totale o parziale. Questo secondo “fronte di attacco” alla ricostruzione tradizionale intende offrire soluzione al venir meno del sistema dei controlli di legalità sull’azione amministrativa. Lo studio ha sottoposto a verifica entrambi i filoni evolutivi richiamati, discostandosi dal secondo e, pur accogliendo parte delle argomentazioni ad esso sottostanti, anche dal primo. Quanto alla teoria dell’esauribilità del potere amministrativo, oggetto della prima linea evolutiva, si è ritenuto di condividere le considerazioni circa la tutela dell’affidamento degli interessati e della stabilità dei rapporti giuridici. È parsa tuttavia meglio rispondente alle categorie generali e alle esigenze del sistema (anche sulla base di una visione del diritto amministrativo quale “diritto dei terzi”, per natura volto alla tutela dell’interesse generale e non solo dell’interesse privato particolare coinvolto dall’esercizio del potere) la conservazione della tradizionale inesauribilità del potere, seppur assai mitigata, nella pratica, con riferimento all’esercizio dei poteri di ritiro degli atti favorevoli ai privati il cui affidamento sia concretamente meritevole di tutela. La natura discrezionale dell’annullamento d’ufficio (e della revoca), sottoposta a critica dalla seconda linea evolutiva, viene difesa sia sul piano del diritto positivo e pretorio (attraverso la riconduzione dei principali casi di annullamento c.d. doveroso al modello generale), sia sul piano delle categorie generali, a partire dalla natura dei poteri coinvolti e dall’analisi delle posizioni giuridiche dei soggetti interessati dai procedimenti di secondo grado. / The thesis focuses on the Italian system of so called autoprotection or selfprotection. This expression refers to the powers of public administration to revoke its own acts when deemed necessary to repair a vice of legitimacy or a vice of opportunity, without being bind to resort to the courts. Given the aim of this powers – the same of first grade powers plus a semi-judicial one – they are usually meant by judges and scholars as “widely discretionary”. Furthermore, it has always been believed that the choice to activate the correspondent proceeding is totally free for public administration; consequently, a demand of interested parties does not make binding the start of the procedure, opposite to what happens with administrative appeal proceedings. In recent years ECJ, ECHR and national case law has emboldened the limits to selfredress, making clear that legitimate expectations and the public interest to legal certainty must be taken into consideration and given sufficient protection. Lately, also the Legislator followed, making the annulment and the revocation harder to be put in effect when the first act is favorable to the addressed subject. In such cases, the revocation cannot be ordered for a mere reconsideration of already known circumstances (ius poenitendi) but only if new ones show up. At the same time, ex officio annulment is precluded after 18 months from the issuing of the first act, instead of the previous general limit of a “reasonable time”. On the other hand, the case law has apparently pointed out some hypothesis of mandatory annulment, such as for “anticomunitarian acts” and cost-producing acts. Based on these two orientation, some scholars suggested a global rethinking of the self-protection, its bases and its rules. The study analyzes the case law and the latest legislative reforms, proving that no mandatory annulment exists in the Italian legal system. Therefore, nor the ECJ principle of equivalence nor other principles require that selfredress become generally obliged. The thesis also aims to prove that selfprotection remains a discretionary power, in order to ensure that the contrasting needs (the rule of law on the one hand, and the legal certainty and legitimate expectation on the other hand) can be properly balanced in every decision, according to the Constitutional provision of article 97, which requires that both impartiality and good administration are pursued. IUS/10: DIRITTO AMMINISTRATIVO
422	La sécurité juridique en droit fiscal : étude comparée France-Côte d’Ivoire / Legal certainty in tax law : comparative study between France and Côte d'Ivoire Okou, Urbain 29 November 2014 (has links) La France et la Côte d’Ivoire sont deux États qui présentent des similitudes dues principalement à leur passé colonial commun ; mais il s’agit également de deux États qui présentent de nombreuses différences tenant notamment à leur niveau de développement. Si les règles de droit fiscal substantiel au sein de chacun de ces deux États permettent d’étudier les exigences de sécurité juridique et les moyens par lesquels elles sont prises en compte, c’est en réalité la pratique processuelle qui révèle de manière plus substantielle l’effectivité de cette prise en compte. Au demeurant, la problématique de la sécurité juridique n’est bien souvent réduite qu’aux seules exigences d’accessibilité, de stabilité ou de prévisibilité de la norme. Ce qui témoigne au fond d’une approche partielle de l’exigence de sécurité juridique tendant à en limiter l’étude à la qualité formelle et à l’évolution temporelle des actes juridiques. La prise en compte d’une pluralité de systèmes juridiques différents révèle cependant que la notion de sécurité juridique ne ramène pas nécessairement à un contenu univoque. En effet, l’insécurité juridique ne s’exprimant pas toujours en des termes identiques d’un cadre juridique à un autre, la sécurité juridique pourrait se révéler polysémique, voire antinomique, d’un système juridique et fiscal à un autre. Ainsi donc, au-delà de la norme, la sécurité juridique s’applique également au cadre et au système juridique ainsi qu’à la pratique juridique et juridictionnelle. La sécurité juridique apparaît donc, en droit fiscal, comme l’expression de la fiabilité d’un cadre et d’un système juridiques et fiscaux, à travers des normes de qualité offrant une garantie d’accessibilité et d’intelligibilité ainsi que des moyens pour le contribuable de bâtir des prévisions ou donner satisfaction à celles légitimement bâties. En outre, au-delà du cadre imposé par la présente thèse, il convient d’aborder la problématique de la sécurité juridique dans une approche moins restrictive, afin de ne point en occulter les aspects historiques, philosophiques, sociologiques et juridiques essentiels à une étude d’ensemble de la question. / France and Côte d'Ivoire are two countries with similarities mainly due to their common colonial past; but they are also two countries with many differences especially due to their level of development. While the rules of substantive tax law within each of these two countries make it possible to study the requirements of legal certainty and the means whereby they are taken into account, it is actually the procedural practice that reveals more substantively the effectiveness of this consideration. It should also be noted that the issue of legal certainty is often reduced to the only requirements of accessibility, stability or predictability of the standard. This actually reflects a partial approach to the requirements of legal certainty that tends to limit its study to the formal quality and the temporal evolution of legal acts. Taking into account a plurality of different legal systems, however, reveals that the concept of legal certainty does not necessarily lead to an unequivocal content. Indeed, since legal certainty is not always expressed in identical terms from one legal framework to another, legal certainty could prove to be polysemic, or even antinomic, from one legal and fiscal system to another. Thus, beyond the norm, legal certainty also applies to the legal framework and system as well as to the legal and judicial practice. Legal certainty thus, appears in tax law, as an expression of the reliability of a legal and fiscal framework and system, through quality standards, offering a guarantee of accessibility and intelligibility, as well as means for the taxpayer to build predictions or satisfy those legitimately built. Moreover, beyond the framework imposed by the present dissertation, it is important to deal with the problem of legal certainty in a less restrictive way, so as not to obscure the historical, philosophical, sociological and legal aspects essential to a holistic study of the issue. Accessibilité Afrique Arbitraire Bonne foi Charte du contribuable Confiance légitime Changements de doctrines Contentieux fiscal Contrôle fiscal Côte d’Ivoire Dualisme Ère colonial Etat de droit France Implication du juge Incertitude Inflation normative Intelligibilité Interprétation Juge de l’impôt Masse normative Monisme Non-rétroactivité OHADA Origines de la sécurité juridique Prévisibilité Rechtsstaat Répression Sanction Stabilité Accessibility Africa Arbitrary Sincerity Charter of the taxpayer Legitimate expectations Changes in doctrines Tax litigation Tax audit Côte d’Ivoire Dualism Colonial era Rule of law France Involvement of the judge Uncertainty Normative inflation Intelligibility Interpretation Tax judge Normative mass Monism Non-retroactivity OHADA Origins of legal certainty Predictability Rechtsstaat Repression Penalty Stability 343.04
423	La politisation des partis à caractère ethnique dans les pays postcommunistes d’Europe Centrale et Orientale : une comparaison des trajectoires de la Bulgarie, la Serbie, le Monténégro et le Kosovo / The politicization of ethnic parties in post-communist countries of Central and Eastern Europe : a comparison of the trajectories of Bulgaria, Serbia, Montenegro and Kosovo Ba, Oumar 12 December 2013 (has links) Les révolutions de l’Est ont induit la fragmentation des Etats qui s’est accompagnée, sur le plan interne par une renaissance des partis ethniques ; ce qui ne va pas sans poser de problèmes à la démocratie politique. Les transitions et a fortiori les consolidations démocratiques font émerger un double phénomène d’interaction entre les acteurs et le système, dans la recherche d’un nouvel équilibre. Les partis ethniques se politisent alors que le système s’ouvre à l’acteur ethnique. On assiste donc à un réajustement évolutif du système devant la nouvelle donne. Le système s’ouvre aux nouvelles demandes à caractère ethnique de différentes façons et à différents degrés : entre la légalisation et la tolérance. Côté acteurs, les partis ethniques rentrent progressivement dans le jeu politique ; de différentes façons et à différents degrés. Dans notre champ problématique les relations interactives se déploient entre acteurs multi-niveaux (partis-Etats) et dans les divers champs (politique, sociétal et juridique). Leurs connexions sont croisées entre l’espace étatique et internationale, public et civil, politique et sociétal ; avec les Etats d’accueil ou d’origine, mais aussi, les Etats-tiers. Ils sont à velléités indépendantistes ou simplement des lobbies politiques. Nous avons essayé de mettre en lumière les principaux aspects de la complexité de la question ethnique dans les jeunes démocraties politiques ‘‘en consolidation’’. La problématique ethnique des PECO peut-elle nous aider à compléter en actualisant certaines visions généralistes des sciences politiques ? Les acteurs impliqués sont ainsi invités à éviter les pièges des nationalismes perçus comme ‘‘mesquins’’, voire ‘‘chaotiques’’ tout en servant la cause d’une plus souple intégration politique alias la ‘‘paix démocratique’’. / The revolutions of Eastern induced fragmentation of States were accompanied internally by a revival of ethnic parties, which is not without its problems in political democracy. Transitions and even more democratic consolidation are emerging a double phenomenon of interaction between actors and the system in search of a new equilibrium. Ethnic parties then politicize the system opens the ethnic actor. We are witnessing an evolutionary adjustment of the system to the new situation. The system opens to the new demands ethnic ways and to different degrees: between legalization and tolerance. Side actors, are gradually returning ethnic parties in the political game, in different ways and to different degrees. In our problem the field deploy interactive relationships between multi-level actors (parties-States) and in the various fields (political, societal and legal). Their connections are crossed between the State and international space, public and civil, political and social, with host countries or origin, but also the third States. They are separatist ambitions or simply political lobbies. We tried to highlight the main aspects of the complexity of the ethnic issue in young democracies political '' in consolidation ''. The ethnic problem of CEEC can help us to complete updating some general visions of political science? The actors involved are invited to avoid the pitfalls of nationalism perceived as '' petty '' or '' chaotic '' while serving the cause of a more flexible policy integration to the ‘‘democratic peace’’. Peco Bulgarie Serbie Monténégro Kosovo et Ex-Yougoslavie Partis ethniques et politiques Consociationalisme Diaspora Exit-Voice-Loyalty L’Etat d’origine et d’accueil Constitution-Système Identification partisane Lois DUVERGER et systèmes électoraux Minorités nationales Multiculturalisme et multipartisme Nationalisme et nationalisme à distance Nation civique et nation ethnique Postcommunisme Union Européenne Conseil de l’Europe et ONU Democratic Transitions and Consolidation Ceec Bulgaria Serbia Montenegro Kosovo and the former Yugoslavia Ethnic and political parties Consociationalism Diaspora Exit-Voice-Loyalty The Host-State and the Kin-State Cconstitution-System Partisanship identification DUVERGER laws and electoral systems National minorities Multiculturalism and multipartism Nationalism and long-Way nationalism 320
424	L’idee russe de l’Etat, contribution a la théorie juridique de l’Etat : le cas russe des origines au postcommunisme / The russian idea of the state contribution to the legal theory of the state : the russian case from its origins to the postcommunism period Lherbette-Michel, Isabelle 16 December 2013 (has links) Il existe une continuité dans l’« idée » russe de l’Etat qu’une analogie dans la continuité des systèmes ne reflète pas. De la Russie impériale à la Russie soviétique, l’Etat (Gosudarstvo) n’est pas conçu comme une entité abstraite et autonome. A la dimension césariste du pouvoir correspond la non-émergence, et du concept et de la réalité d’un Etat. Jusqu’en 1917, la conception russe du pouvoir est conditionnée par le discours idéologique – religieux. Après 1917, sa principale caractéristique est d’être subordonnée à l’idéologie, en tant qu’expression de la volonté du Parti communiste. L’Etat soviétique s’impose donc comme un Etat « de fait » et non comme un Etat « de droit ». La prédominance du discours idéologique entrave, à la fois, la constitution d’une culture de l’Etat, qui reste une culture du pouvoir, et la formation d’une culture de l’antériorité et de la supériorité du droit sur l’Etat. Après la désintégration de l’Union soviétique, la référence à la démocratie libérale et à l’Etat de droit devient un outil de la création d’une nouvelle légitimité pour l’Etat postcommuniste. L’entrée de la Russie dans la modernité politique nécessite une rupture avec les postulats idéologiques du passé. Or, la déconstruction du socialisme est un processus beaucoup plus complexe que la construction de la démocratie. Bien qu’ayant subi, sur plusieurs siècles, plusieurs types de transitions – de l’absolutisme de droit divin au socialisme, puis au postcommunisme -, l’Etat russe a donc conservé certains caractères constants et typiques qui en font, encore aujourd’hui, un modèle hybride, en tension entre autoritarisme et démocratie. / There is a continuity as concerns the « idea » of the state that an analogy with the different systems does not reflect. From imperial to Soviet Russia, the state (Gosudarstvo) is not thought of as an abstract and autonomous entity. Until 1917, the Russian conception of power is conditioned by the religious ideological discourse. After 1917, her main feature is one of submission to ideology, in other words the expression of the will of the Communist Party. The Soviet state stands out by its « de facto » nature, rather than a « de jure » state. The supremacy of the ideological discourse hampers both the constitution of a new state culture, which remains focused on power, and the formation of the precedence and the superiority of law over the state. After the disintegration of the Soviet Union, reference to liberal democracy and the rule of law becomes a tool in creating renewed legitimacy for the postcommunist state. Russia’s entry into political modernity demands a rupture with the ideological postulates of the past. The dismantlement of socialism is a much more complex process than the construction of democracy. Despite having been subjected, over centuries, to many types of transition – absolutism founded on divine right to socialism, then postcommunism -, the Russian state has always preserved certain features (be they constant or specific) that make it, and still today, a hybrid model pulling towards both authoritarianism and democracy. Antiquité Autocrate Autoritarisme Césarisme Communisme Constitution Cour constitutionnelle Discours Droit Droits de l’homme Elections Etat Etat de droit Etat de Kiev Etat impérial Etat libéral-Démocratique Etat postcommuniste Etat postsoviétique Etat russe Etat soviétique Etatique-Démocratique Fédéralisme Fédération de Russie Féodalisme Histoire Idée de l’Etat Idéologie Idéologique-Religieux Occident Parti communiste Pouvoir Président de la Fédération de Russie Russie Secrétaire général du Parti Séparation des pouvoirs Socialisme Totalitarisme Tsar Transition Union soviétique Antiquity Autocrat Authoritarianism Caesarism Communism Constitution Constitutional court Discourse Law Human rights Election State Rule of law State of Kiev Imperial state Liberal-Democratic state Postcommunist state Post-Soviet state Russian state Soviet state State-Democratic Federalism Russian Federation Feudalism History Idea of the state Ideology Religious ideological West Communist Party Power President of the Russian Federation Russia General Secretary of the Party Separation of powers Socialism Totalitarianism Tsar Transition Soviet Union 340

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