L'étude comparative des droits français et brésilien démontre que la fiscalité, en tant qu'instrument juridique d'intervention économique, peut être au service de la protection de l'environnement. L'évolution des principes directeurs du droit de l'environnement, notamment le principe pollueur-payeur vers celui d'intégration, témoigne de la transformation de la prise en compte de l'environnement. Le principe pollueur-payeur reste circonscrit à la question des coûts. Le principe d'intégration, en tant que principe opératoire, est directement en rapport avec la prise de décision des agents publics et privés. Il permet (et même exige) la conciliation des systèmes juridiques fiscaux et environnementaux. La thèse fait apparaître l'ascension de la fiscalité comme instrument des politiques environnementales dans l'Union européenne et en France. Plus encore, on observe la place centrale que doit jouer en principe une fiscalité respectueuse de l'environnement dans la notion même du développement durable. En France, la maturité du débat dans le contexte du Grenelle de l'environnement montre que tous les instruments de protection, réglementaires et économiques - tels que les instruments fiscaux, sont censés être inscrits dans une politique publique cohérente de l'environnement. Au Brésil le développement durable est juridiquement consacré. Cette reconnaissance demande l'assainissement de l'ordre fiscal brésilien. Sans avoir besoin d'une réforme constitutionnelle, les incitations existantes doivent être aménagées pour éviter des effets négatifs sur l'environnement. / Comparison between Brazilian and French law shows that taxation, as legal economic intervention tool, is intended to serve the protection of the environment. The evolution of the guiding principles of the environment law, most notably the move from the polluter-payer to the integration principles, shows that the environment is more and more taken into account. The polluter-payer principle is limited to costs. The integration principles, as an operating principle, has a direct connection with the decision making process used by private and public agents. It allows, and even demands, the conciliation of tax and environmental laws systems. If, within the European context, this evolution is clear within the French law, in Brazil the integration principles is barely known, even unknown. However, we believe it to be explicitly recognized by the Brazilian Constitution. Within the economic and social orders, protection of the environment is guaranteed. The State, as an agent of the Market, requires that impact analyses on the environment are made. It does so using tax benefits mechanism. ln this document, we are showing the evolution of the taxation as an instrument used for the environmental policies in the European Community and in France. Moreover, we can verify the central position of the "eco-friendly tax system" within the notion of sustainable development. ln France, the maturity of the debate, within the "Grenelle de l'environnement" context, allow us to understand that every protective instruments, whether regulated or economics - like the taxations -, are supposed to be part of a greater public policy which en sure their coherence.

Magister Legum - LLM / The number of environmental offences taking place continues to increase each year. Despite the special position of responsibility occupied by directors as the ‘directing mind and will’ of the companies responsible for the commission of these offences, directors appear to continue to be shielded unconditionally behind the separate legal personality of the company. This thesis consists of a thorough examination of existing environmental laws, as well as the Companies Act 71 of 2008 and the King IV Report on Corporate Governance, to determine whether the provisions contained therein may be interpreted so as to depart from the principle of separate legal personality (as provided for by corporate law) in order to hold directors personally liable for environmental transgressions.

! This thesis discusses the issue of liability for environmental damages, which includes (i) public-law liability (in Czech legal framework described as "environmental injury") and (ii) private-law liability. The Act on Environmental Damage transposed the Directive on Environmental Liability (the "Directive"), the aim of which is prevention and remedy of environmental damage. The Act on Environmental Damage is legally binding from August 17, 2008, as lex specialis to the Act on Environment and other Acts on respective environmental components. Although the Act on Environmental Damage is based on the public-law approach, the private-law liability remains unaffected. According to the Act on Environmental Damage, the strict liability is imposed on operators of certain high-risk occupational activities and these operators are obliged to implement preventive and remedial measures and bear associated costs. Furthermore, the operators must provide relevant information on the request of competent public authorities.

Munksund 5 är namnet på en timmerbogseringsbåt som sedan år 1964 ligger under vattenytan i Piteälven. Båten sägs ha förlist med upp emot 6 000 liter tjockolja kvar i tankarna. Det finns idag ingen registrerad ägare till båten. Sommaren 2018 observerades en stor oljefläck i närheten av båtens position. Det bekräftar en miljöförorening men det är fortfarande inte fastställt att oljan kom från Munksund 5. Syftet med denna uppsats har varit att undersöka hur miljöbalken reglerar efterbehandlingsansvaret vid en miljöförorening. Frågeställningarna som väglett arbetet är vad principen om att förorenaren betalar innebär samt vem som kan anses ha avhjälpandeansvaret efter Munksund 5. För att uppfylla syftet med uppsatsen har den rättsdogmatiska metoden använts. Utgångspunkten för metoden är att studera de allmänt accepterade rättskällorna. Av resultatet framgår att det är avgörande om Munksund 5 är att anse som en fristående delverksamhet eller som en integrerad verksamhet med sågverket, för att ansvar ska kunna riktas mot den tidigare verksamhetsutövaren. Det allmänna kommer att få stå för hela, eller stor del, av kostanden för de eventuella efterbehandlingsåtgärderna.

<p>Kostnader förenade med återställande av förorenad natur är ofta stora och frågan är vem som skall betala. I princip finns det tre grundmönster för fördelningen av betalningsansvaret: kollektivt ansvar, individuellt ansvar och gruppansvar. Betalningsansvaret för miljöskador flyttas i allt högre grad från staten till enskilda förorenare. Detta synsätt överensstämmer också med den allmänna skadeståndsrättsliga principen att den som orsakar en skada är skyldig att reparera eller ersätta densamma. Finansieringssättet baserat på individuellt ansvar har formulerats i principen att förorenaren betalar, Polluter Pays Principle eller PPP. Sverige är en av de stater som bekänner sig till principen. Det faktum att principen har svagheter som innebär att den är svår att tillämpa i praktiken gör det intressant att se närmare på hur principen kommer till uttryck i svensk miljörätt. Syftet med uppsatsen är att utreda hur principen att förorenaren betalar kommer till uttryck i den svenska miljöbalken.</p>

Kostnader förenade med återställande av förorenad natur är ofta stora och frågan är vem som skall betala. I princip finns det tre grundmönster för fördelningen av betalningsansvaret: kollektivt ansvar, individuellt ansvar och gruppansvar. Betalningsansvaret för miljöskador flyttas i allt högre grad från staten till enskilda förorenare. Detta synsätt överensstämmer också med den allmänna skadeståndsrättsliga principen att den som orsakar en skada är skyldig att reparera eller ersätta densamma. Finansieringssättet baserat på individuellt ansvar har formulerats i principen att förorenaren betalar, Polluter Pays Principle eller PPP. Sverige är en av de stater som bekänner sig till principen. Det faktum att principen har svagheter som innebär att den är svår att tillämpa i praktiken gör det intressant att se närmare på hur principen kommer till uttryck i svensk miljörätt. Syftet med uppsatsen är att utreda hur principen att förorenaren betalar kommer till uttryck i den svenska miljöbalken.

This diploma thesis provides an overview of the aspects connected with financial assurance of liability for environmental damage. First parts of the work define the frame for this topic through its essentials terms and theoretical basis. Also there are introduced the main functions of economic instruments. Part 3 briefly focuses on the ways of codification of liability in the international public law. The main part of this work is dedicated to an adoption of the polluter pays principle to the European Union law and the Czech national law system. Thus parts 4 and 5 describe and evaluate efficiency of this liability system from the perspective of obligation to assure a financial security. Last part gives a list of possible instruments which may be used as a suitable financial security according to the statute n. 167/2008 Sb.

O presente estudo enfoca o trabalho penoso e as consequências nocivas à saúde dos trabalhadores que exercem atividades penosas, com evidência na reparação social dos danos e com fundamento nos princípios ambientais. Analisam-se o trabalho na sociedade atual, o processo de organização do trabalho, a globalização da economia, a precarização das relações de trabalho e os impactos sobre a saúde dos trabalhadores. Os princípios ambientais são estudados, bem como todo o arcabouço constitucional e legal de proteção ao direito à saúde no trabalho. Efetua-se o debate acerca do papel da sociedade civil, das entidades sindicais, dos empregadores, bem como dos poderes públicos, na fiscalização do meio ambiente de trabalho e na prevenção de doenças e acidentes do trabalho. A responsabilidade do empregador é examinada à luz da doutrina e da jurisprudência predominante nos nossos Tribunais. Realiza-se o estudo de doutrina sobre medicina do trabalho, em especial de ergonomia, psicologia do trabalho, bem como de textos de filosofia e sociologia do trabalho, economia e administração de empresas, para a caracterização da penosidade. Por fim, são debatidas formas de reparação dos danos, descartando-se a via da monetização do risco. Propõe-se a revogação de legislação em vigor, para que nova normatização efetivamente imponha aos responsáveis pelos danos causados aos trabalhadores, os empregadores que exigem tarefas ou condições de trabalho no limite do risco proibido, o dever de arcar com as despesas da reparação, de ressarcimento dos benefícios que serão gastos pelos cofres públicos. / This study approaches the unsafe or overly strenuous labor practises and its nocuous effects on workers health, especially the compensation of the social harms based on the environmental principles. An analysis of the work in the current society is undertaken, along with that of the work organization process, of the economic globalization, of the deterioration of the working conditions and the impacts on the workers health. The environmental principles are addressed, as well as the entire occupational health protection legal framework, along with the debate regarding the roles of society, trade unions, employers, as well as the role of the government on investigating the work environment and preventing labor accidents and diseases. The employers responsibility is examined, according to the prevailing doctrine and cases. There are the doctrine studies regarding occupational medicine, especially ergonomics, occupational psychology; including the study of texts relating to labor philosophy and sociology, economy and business management, in order to distinguish the laboriousness. Lastly, there is the discussion about the compensation of the damages, excluding the commodification of the risk. The proposition repeals the current act, in order for the new statute to effectively hold the employers accountable for the damages caused to the employees, through the burden of bearing the costs of the reparation, as well as the reimbursement of the expenses incurred by the Treasury.

Made available in DSpace on 2016-04-26T20:23:08Z (GMT). No. of bitstreams: 1 Rita de Cassia Feitosa Nakamoto.pdf: 2498288 bytes, checksum: fe007259c8135a50abda21f03f266958 (MD5) Previous issue date: 2014-08-26 / The present study focuses on the theme of environment and pollution as a result of the industrialization process and the model of capitalist production itself aiming to invoke knowledge to instrumentalize positions on the sustainability of the industrial environment, including the polluter pays principle and adjacent principles the principle of user pays principle, the prevention principle, the precautionary principle, the principle of the protective payee. To achieve this purpose, the study that uses the deductive approach and bibliographic research talks about the conceptualization related to the environment and pollution, the consequences of industrial activity on the environment, the polluter pays principle, the sustainable development and the inference of the polluter pays principle and sustainable development in industrial activity. Finally, the adoption of these preventive practices favors entrepreneurs and community for enjoying the benefits of the shares of industrial production under conditions of environmental protection and preservation of the natural environment / O presente estudo se debruça sobre o tema do meio ambiente e da poluição resultado do processo de industrialização e do próprio modelo de produção capitalista e objetiva invocar conhecimentos para instrumentalizar as posições relativas à sustentabilidade do meio ambiente industrial, abrangendo o princípio do poluidor pagador e os princípios adjacentes princípio do usuário pagador, princípio da prevenção, princípio da precaução, princípio do protetor recebedor. Para atingir este propósito, o estudo que se apoia na abordagem dedutiva e na técnica de pesquisa bibliográfica discorre sobre a conceituação relacionada ao meio ambiente e à poluição, aos reflexos da atividade industrial no meio ambiente, ao princípio do poluidor pagador, ao desenvolvimento sustentável e à inferência do princípio do poluidor pagador e do desenvolvimento sustentável na atividade industrial. Na conclusão, percebe-se que a adoção dessas práticas preventivas favorece os empresários e a coletividade, por usufruírem os benefícios das ações da produção industrial sob as condições de proteção ambiental e da preservação do meio ambiente natural

O presente estudo enfoca o trabalho penoso e as consequências nocivas à saúde dos trabalhadores que exercem atividades penosas, com evidência na reparação social dos danos e com fundamento nos princípios ambientais. Analisam-se o trabalho na sociedade atual, o processo de organização do trabalho, a globalização da economia, a precarização das relações de trabalho e os impactos sobre a saúde dos trabalhadores. Os princípios ambientais são estudados, bem como todo o arcabouço constitucional e legal de proteção ao direito à saúde no trabalho. Efetua-se o debate acerca do papel da sociedade civil, das entidades sindicais, dos empregadores, bem como dos poderes públicos, na fiscalização do meio ambiente de trabalho e na prevenção de doenças e acidentes do trabalho. A responsabilidade do empregador é examinada à luz da doutrina e da jurisprudência predominante nos nossos Tribunais. Realiza-se o estudo de doutrina sobre medicina do trabalho, em especial de ergonomia, psicologia do trabalho, bem como de textos de filosofia e sociologia do trabalho, economia e administração de empresas, para a caracterização da penosidade. Por fim, são debatidas formas de reparação dos danos, descartando-se a via da monetização do risco. Propõe-se a revogação de legislação em vigor, para que nova normatização efetivamente imponha aos responsáveis pelos danos causados aos trabalhadores, os empregadores que exigem tarefas ou condições de trabalho no limite do risco proibido, o dever de arcar com as despesas da reparação, de ressarcimento dos benefícios que serão gastos pelos cofres públicos. / This study approaches the unsafe or overly strenuous labor practises and its nocuous effects on workers health, especially the compensation of the social harms based on the environmental principles. An analysis of the work in the current society is undertaken, along with that of the work organization process, of the economic globalization, of the deterioration of the working conditions and the impacts on the workers health. The environmental principles are addressed, as well as the entire occupational health protection legal framework, along with the debate regarding the roles of society, trade unions, employers, as well as the role of the government on investigating the work environment and preventing labor accidents and diseases. The employers responsibility is examined, according to the prevailing doctrine and cases. There are the doctrine studies regarding occupational medicine, especially ergonomics, occupational psychology; including the study of texts relating to labor philosophy and sociology, economy and business management, in order to distinguish the laboriousness. Lastly, there is the discussion about the compensation of the damages, excluding the commodification of the risk. The proposition repeals the current act, in order for the new statute to effectively hold the employers accountable for the damages caused to the employees, through the burden of bearing the costs of the reparation, as well as the reimbursement of the expenses incurred by the Treasury.