À la suite des sollicitations internationales et européennes, les systèmes juridiques nationaux ont tenté de faire pénétrer l’environnement dans la structure ontologique de la fiscalité. Cette recherche explore les moyens par lesquels les instruments fiscaux – à la fois en termes de prélèvements et de dépenses – peuvent aider les États à atteindre leurs engagements en matière environnementale. C’est donc la signification de fiscalité environnementale qu’il s’agit d’individualiser, son essence et les caractéristiques de son mode opératoire. La fiscalité et l’environnement sont liés par une relation qui a évolué au fil du temps. Après avoir examiné ses origines économiques, qui ont ensuite trouvé leur place dans le droit positif, le cœur de cette recherche doctorale portera sur l’analyse juridique de l’écotaxe et de la dépense fiscale environnementale pour les évaluer à l’épreuve des principes fiscaux nationaux et européens. / Environmental taxation can contribute effectively to the achievement of international and European environmental objectives, and this research aims to examine its nature, characteristics and effects. Taxation and environment are linked by an old relationship, which has changed over time. It started for economic reasons and then found its place also in juridical principles. This research applies a broader approach to the concept of environmental taxation, focusing on the analysis of environmental taxes and tax expenditures, to evaluate their compatibility with national and European tax law principle.

Vattenkraftverk utgör vandringshinder för den akvatiska faunan i vattendrag. Den vandrande fisken hindras från att nå sina lekområden vilket har lett till ett minskat bestånd. Omprövningen som ska ske av vattenkraften i Sverige kommer att ställa högre krav på miljöanpassningar och bevarandet av ekologin. Elbristen i Europa har lett till en paus av omprövningen. Pausen möjliggör för att få ytterligare kunskap kring utförandet av restaureringsarbetet innan implementeringen. Studiens syfte var att identifiera vilka utmaningar och möjligheter som finns med restaureringsarbetet av vattenkraft, både ur ett socialt och ekologiskt perspektiv. Metoden utgjordes av ett flertal intervjuer med personer som för studien hade relevant kunskap. Resultatet visar på att det finns möjligheter och utmaningar inom samarbete, finansiering och restaurering. Slutsatsen av studien var att omprövningen är en grund till förbättrat arbete som bidrar med tydligare riktlinjer för samarbete, en miljöfonden som kan finansiera miljöanpassningarna och att restaureringsåtgärder faktiskt kommer implementeras. Utmaningarna som identifierades var konflikten mellan olika intressen, den varierande effektiviteten av en fiskväg och kostsamma miljöanpassningar. En utrivning ger snabba positiva förändringar och kan också därför anses vara den mest effektiva miljöanpassningen. Slutligen, restaurering av vattendrag är värdefullt för den akvatiska faunan. / Hydroelectric power plants constitute migration barriers for the aquatic fauna in watercourses. The migrating fish are prevented from reaching their spawning areas, which has led to a reduced stock of fish. Omprövningen of hydropower in Sweden will place higher demands on environmental adaptations and the preservation of ecology. The electricity shortage in Europe has led to a pause of omprövningen. The pause makes it possible to gain additional knowledge about the execution of the restoration work before the implementation. The purpose of the study was to identify which challenges and opportunities exist with the restaureation of watercourses with hydropower, both from a social and ecological perspective. The method consisted of several interviews with people who had relevant knowledge for the study. The results showed that there are opportunities and challenges with cooperation, financing and restoration. The conclusion was that the omprövning contributes with possibilities such as clearer guidelines for cooperation, the environmental fund that can finance the environmental adaptations and that restoration measures will actually be implemented. The identified challenges were conflicts between different interests, the varying efficiency of a fish passage and financing the expensive adaptations. A removal produces rapid positive change and can therefore be considered the most effective environmental adaptation. Finally, restoration of watercourses is valuable for the aquatic fauna.

The remedial measures in the protection of the environment. This thesis focus on the remedial measures which belong to legal instruments and create an integral part of the public law. The public bodies, which are responsible for the enforcement of public interests, are in charge of enforcement of remedial measures to be done. As in the international law, the state is primarily responsible for remedying of damages arising from activities under its jurisdiction. Despite the remedial measures are incorporated into almost all legal enactments, the quality of the legislature is rather low and this legal tool has been beyond the academical interest. The remedial measures represent one of the most important instruments of the environment protection and are closely connected with the principles of the environment protection, i.e. the principle of the sustainable development, the polluter- pays principle, the preventive principle and the principle of the State responsibility. The remedial measures create a part of the measures within the environment protection, which primarily work as subsequent measures and partly as continuous and preventive ones. The remedial measures comprise different kinds of measures, the main goal of which is to remedy changes which are considered to be undesired from the legal and...

Este trabalho estuda o instituto das medidas compensatórias como uma nova obrigação imposta pelo direito aos empreendimentos com potencial de causar impactos negativos ao meio ambiente. A pesquisa do tema se deu de forma crítica, enfrentando as contradições do sistema econômico vigente. Verificou-se que as medidas compensatórias emergiram da mais evidente crise ambiental ou à crescente escassez dos recursos naturais, buscando, ao mesmo tempo, a proteção ambiental e a manutenção do sistema de mercado. Procurando a melhor funcionalidade das medidas, pretendeu-se demonstrar que elas não se equiparam a uma forma de reparação por dano futuro, tampouco se enquadram necessariamente em uma espécie tributária; podem, como quis o Supremo Tribunal Federal, ser chamadas de compartilhamento de despesas entre o Poder Público e os empreendedores pelos custos da utilização dos recursos naturais no processo produtivo. Na verdade, em razão de serem dotadas das características da transversalidade e da interdisciplinaridade, as medidas compensatórias apresentam-se com diversas facetas, podendo mostrar características predominantes de mecanismos de comando e controle, como também de instrumentos econômicos. Assim, concluiu-se nesta tese ser um instituto híbrido, não enquadrável em uma categoria jurídica estanque. Verificou-se, ainda, ser necessária uma análise estrutural a fim de serem eficazes. Nesse sentido, propôs-se a sua instituição por normas primárias, nas quais se fixem padrões mínimos e com critérios objetivos de aplicação. Para tanto concluir, o estudo partiu dos debates já travados, tanto pela jurisprudência quanto pela doutrina, acerca da constitucionalidade, metodologia de cálculo e natureza jurídica de uma das medidas compensatórias, chamada compensação ambiental, instituída pela Lei nº 9.985/2000 (Lei do Sistema Nacional de Unidades de Conservação-SNUC). A partir daí, buscou-se demonstrar o processo subjacente à edição de normas ambientais, recaindo nos princípios do Direito Ambiental, dentre eles o importante princípio do poluidor-pagador, cuja premissa é internalizar os custos pela utilização dos recursos naturais no processo produtivo, para não serem assumidos pelo Poder Público e por toda a coletividade. Ainda, buscou-se diferenciar os conceitos de dano ambiental e de impacto negativo ao meio ambiente, porquanto as medidas compensatórias visam a compensar o meio ambiente pelos impactos negativos, significando uma perda aceita, prevista e gerenciada; o dano ambiental, por sua vez, é algo intolerável, indesejado e, por isso, objeto de reparação civil objetiva, de responsabilidade administrativa e, ainda, da penalização criminal / This paper studies the institution of compensatory measures, considered as a new obligation imposed by law for projects with the potential to cause adverse environmental impacts. The theme was investigated critically, facing the contradictions of the current economic system. In this regard, we verified compensatory measures instituted to cope with an increasingly apparent environmental crisis and the growing shortage of natural resources, while seeking environmental protection and maintenance of the market. In the search for a better functionality of the measures, we sought to demonstrate that they do not represent a form of compensation for future damages, nor do they necessarily fall within the range of any legitimate taxation. In fact, these measures were adopted by the Supreme Court more as a sharing of costs between government and entrepreneurs for the use of natural resources in the production process. Fundamentally, the compensatory measures of this instrument, equipped with characteristics of transversality and interdisciplinarity, present different aspects, which can deploy features to carry out command and control mechanisms, as well as economic instruments. Our thesis has therefore led us to the conclusion that this instrument is not readily classifiable under any isolated legal category, and should be looked upon as a hybrid mechanism. Nevertheless, we considered that a structural analysis was necessary to ensure the effectiveness of the measures. In this respect, we proposed it be instituted on primary norms, with the establishment of minimum standards and objective application criteria. This required starting with debates conducted in jurisprudence and doctrine over the constitutionality, method of calculation, and legal nature of a compensatory measure called environmental compensation, established by Law No. 9.985/2000 (Law of the National System of Conservation Units, SNUC). From there, we sought to demonstrate the process behind the issuing of environmental standards falling within the principles of environmental law; among which the important polluter pays principle, which is premised on the environmental externalities of economic activities that use natural resources, and prevents that pollution costs be borne by Government and, ultimately, by the whole community. We went on by delimiting the concepts of environmental damage and negative environmental impact, considering that compensatory measures aim at providing compensation for adverse impacts, which signify accepted, provided and managed losses. Environmental damage, in turn, is something unacceptable and undesirable, and must therefore be subject to civil liability, as well as criminal penalties.

Este trabalho estuda o instituto das medidas compensatórias como uma nova obrigação imposta pelo direito aos empreendimentos com potencial de causar impactos negativos ao meio ambiente. A pesquisa do tema se deu de forma crítica, enfrentando as contradições do sistema econômico vigente. Verificou-se que as medidas compensatórias emergiram da mais evidente crise ambiental ou à crescente escassez dos recursos naturais, buscando, ao mesmo tempo, a proteção ambiental e a manutenção do sistema de mercado. Procurando a melhor funcionalidade das medidas, pretendeu-se demonstrar que elas não se equiparam a uma forma de reparação por dano futuro, tampouco se enquadram necessariamente em uma espécie tributária; podem, como quis o Supremo Tribunal Federal, ser chamadas de compartilhamento de despesas entre o Poder Público e os empreendedores pelos custos da utilização dos recursos naturais no processo produtivo. Na verdade, em razão de serem dotadas das características da transversalidade e da interdisciplinaridade, as medidas compensatórias apresentam-se com diversas facetas, podendo mostrar características predominantes de mecanismos de comando e controle, como também de instrumentos econômicos. Assim, concluiu-se nesta tese ser um instituto híbrido, não enquadrável em uma categoria jurídica estanque. Verificou-se, ainda, ser necessária uma análise estrutural a fim de serem eficazes. Nesse sentido, propôs-se a sua instituição por normas primárias, nas quais se fixem padrões mínimos e com critérios objetivos de aplicação. Para tanto concluir, o estudo partiu dos debates já travados, tanto pela jurisprudência quanto pela doutrina, acerca da constitucionalidade, metodologia de cálculo e natureza jurídica de uma das medidas compensatórias, chamada compensação ambiental, instituída pela Lei nº 9.985/2000 (Lei do Sistema Nacional de Unidades de Conservação-SNUC). A partir daí, buscou-se demonstrar o processo subjacente à edição de normas ambientais, recaindo nos princípios do Direito Ambiental, dentre eles o importante princípio do poluidor-pagador, cuja premissa é internalizar os custos pela utilização dos recursos naturais no processo produtivo, para não serem assumidos pelo Poder Público e por toda a coletividade. Ainda, buscou-se diferenciar os conceitos de dano ambiental e de impacto negativo ao meio ambiente, porquanto as medidas compensatórias visam a compensar o meio ambiente pelos impactos negativos, significando uma perda aceita, prevista e gerenciada; o dano ambiental, por sua vez, é algo intolerável, indesejado e, por isso, objeto de reparação civil objetiva, de responsabilidade administrativa e, ainda, da penalização criminal / This paper studies the institution of compensatory measures, considered as a new obligation imposed by law for projects with the potential to cause adverse environmental impacts. The theme was investigated critically, facing the contradictions of the current economic system. In this regard, we verified compensatory measures instituted to cope with an increasingly apparent environmental crisis and the growing shortage of natural resources, while seeking environmental protection and maintenance of the market. In the search for a better functionality of the measures, we sought to demonstrate that they do not represent a form of compensation for future damages, nor do they necessarily fall within the range of any legitimate taxation. In fact, these measures were adopted by the Supreme Court more as a sharing of costs between government and entrepreneurs for the use of natural resources in the production process. Fundamentally, the compensatory measures of this instrument, equipped with characteristics of transversality and interdisciplinarity, present different aspects, which can deploy features to carry out command and control mechanisms, as well as economic instruments. Our thesis has therefore led us to the conclusion that this instrument is not readily classifiable under any isolated legal category, and should be looked upon as a hybrid mechanism. Nevertheless, we considered that a structural analysis was necessary to ensure the effectiveness of the measures. In this respect, we proposed it be instituted on primary norms, with the establishment of minimum standards and objective application criteria. This required starting with debates conducted in jurisprudence and doctrine over the constitutionality, method of calculation, and legal nature of a compensatory measure called environmental compensation, established by Law No. 9.985/2000 (Law of the National System of Conservation Units, SNUC). From there, we sought to demonstrate the process behind the issuing of environmental standards falling within the principles of environmental law; among which the important polluter pays principle, which is premised on the environmental externalities of economic activities that use natural resources, and prevents that pollution costs be borne by Government and, ultimately, by the whole community. We went on by delimiting the concepts of environmental damage and negative environmental impact, considering that compensatory measures aim at providing compensation for adverse impacts, which signify accepted, provided and managed losses. Environmental damage, in turn, is something unacceptable and undesirable, and must therefore be subject to civil liability, as well as criminal penalties.

Syftet med denna uppsats är i första hand att utreda, analysera samt utvärdera den närmare innebörden av verksamhetsutövarbegreppet i 10 kap. 2 § MB och, i andra hand, om begreppet, utifrån de aktuella intressena på området är ändamålsenligt utformat. Den övergripande frågeställningen utgörs av om någon annan än den som formellt sett driver verksamheten kan omfattas av verksamhetsutövarbegreppet och därmed det dit tillhörande avhjälpandeansvaret.  I anslutning till denna mer övergripande problemställning aktualiseras flertalet andra delfrågor, varav de mest centrala kan sammanfattas enligt följande. i) Under vilka förutsättningar kan bakomliggande aktörer svara såsom verksamhetsutövare och därmed omfattas av avhjälpandeansvaret? ii) Kan Sverige, i avsaknad av en mer precis verksamhetsutövardefinition, anses leva upp till sina unionsrättsliga åtaganden? iii) Hur förhåller sig verksamhetsutövarbegreppet till ansvarsgenombrottsinstitutet iv) Föreligger det ett behov för en mer effektiv eller tydligare reglering rörande verksamhetsutövaransvaret och hur kan en sådan i sådant fall kan utformas? I förevarande uppsats aktualiseras därmed, av naturliga skäl, tre olika rättsområden; miljö-, EU- och associationsrätt men utgångspunkten är primärt miljörättslig.

Submitted by Marcio Emanuel Paixão Santos (marcio.santos@ucsal.br) on 2017-02-18T12:04:59Z No. of bitstreams: 1 dissertação 17 out 2012.pdf: 43382411 bytes, checksum: 54819efd81f3a0fe4c55508efec49591 (MD5) / Approved for entry into archive by Maria Emília Carvalho Ribeiro (maria.ribeiro@ucsal.br) on 2017-02-22T18:16:53Z (GMT) No. of bitstreams: 1 dissertacao 17 out 2012.pdf: 43382411 bytes, checksum: 54819efd81f3a0fe4c55508efec49591 (MD5) / Made available in DSpace on 2017-02-22T18:16:54Z (GMT). No. of bitstreams: 1 dissertacao 17 out 2012.pdf: 43382411 bytes, checksum: 54819efd81f3a0fe4c55508efec49591 (MD5) Previous issue date: 2011-03-18 / Com base na linha de pesquisa, analisa-se a contaminação por chumbo em Santo Amaro da Purificação na Bahia, decorrente da poluição causada pela indústria COBRAC – Companhia Brasileira de Chumbo e as conseqüências para a saúde dos trabalhadores e da população residente no entorno desta. Enfoca-se, ainda, o passivo ambiental representado por cerca de quinhentas toneladas de escória de chumbo deixadas para trás, após o fechamento da fábrica, em 1993. Aborda-se a questão da responsabilidade da empresa poluidora no sentido de reparar os danos causados ao meio ambiente, aos trabalhadores e à população, bem como, procurase demonstrar a responsabilidade subsidiária do Estado, para responder pelos prejuízos, em caso de negligência no uso dos meios legais para punir os poluidores forçando-os a repararem os danos causados. Em seguida, demonstra-se as formas de responsabilidade civil e a atuação da Corte Interamericana de Direitos Humanos nos casos em que atuou condenando o estado brasileiro quando este foi negligente ao deixar de punir os infratores dos direitos ínsitos à personalidade humana. Posteriormente se faz, uma análise dos processos ajuizados pelas vítimas e da resposta dada pelo Poder Judiciário e pelo Estado. Em síntese, busca-se mostrar as formas de solução postas pelo direito pátrio e internacional, no sentido de reparar os sofrimentos das vítimas pela contaminação por chumbo. / It intends to analyze cases of victims of lead contamination in Santo Amaro, Bahia, caused by the company pollution COBRAC – Brazilian Company Lead and the effects to the health of workers and living population around the Industry. Also shows the environmental damages caused by five hundred tons of lead slag, left behind after the shutdown of the industry in 1993 and its consequences for the environment and the health of the population. It addresses the responsibility of polluting company to repair the damage caused to the environment, to workers and to the population, and, at the same time, tries to demonstrate the State subsidiary responsibility to respond for those damages, in case of negligence in the use of legal means to punish polluters for the damage, forcing them to repair it. Next, shows the kinds of liability and participation of the Inter-American Court of Human Rights in the cases that condemned the Brazilian State, when it was negligent to punish the infractors of the human personality rights. Finally, analyzes the lawsuits brought by the lead contamination victims and what response was given by the Judiciary and the State. In synthesis, it is intended to show the ways of solutions in national and international law, in the direction to repair the sufferings of the victims of lead contamination

Depuis le sinistre du pétrolier Torrey Canyon, l'OMI a élaboré les Conventions CLC, SNPD et hydrocarbure. Celles-ci ont mis en place les régimes d'indemnisation des dommages par pollution causés par les navires. Les victimes de la pollution peuvent agir en responsabilité contre le propriétaire du navire ou directement contre l'assureur du propriétaire du navire pour les dommages par pollution (y compris les frais de nettoyage). Selon ces conventions internationales, le propriétaire du navire est en droit de limiter sa responsabilité dont l'indemnité est calculée en fonction du tonnage du navire en cause. De plus, le fonds FIPOL, créé par la convention portant création du fonds FIPOL, prend le relais de la convention CLC lorsque l'indemnité dépasse la limitation de responsabilité prévue par cette dernière convention. Mais est-ce que ces conventions prévoient une indemnisation suffisante pour les dommages par pollution ? Et existe-t-il des conflits entre les conventions internationales ? Il est vrai que la plupart des pollutions marines de faible ampleur sont suffisamment indemnisées. Mais tel n'est pas le cas pour les pollutions majeures. De plus, les conventions CLC, SNPD et hydrocarbures de soute n'ont pas prévu des champs d'application identiques. C'est ainsi que ces conventions internationales sont susceptibles d'être en conflit dans le cas où la pollution est causée par les substances polluantes transportées par le navire et les hydrocarbures de soute du navire en cause. La présente thèse a pour objet de présenter les régimes internationaux de responsabilité civile du propriétaire du navire en matière de pollution marine et essaie de proposer une solution pour résoudre les conflits entre les conventions internationales / Since the Torrey Canyon oil spill, the International Maritime Organization began drafting three international conventions (CLC, HNS and bunker oil conventions) to establish civil liability for compensation for ship-source pollution damages. Claims for compensation for pollution damages (including clean-up costs) may be brought against the owner of ships which caused the damages or directly against the owner's insurer. The ship-owner is normally entitled to limit his liability to an amount which is linked to the tonnage of his ship. Furthermore, the IOPC funds which was set up in 1992 under the IOPC convention 1992 is able to compensate the victims when compensation under the CLC 1992 is not available or not adequate. But do these international regimes work well ? And are there conflicts between the International conventions ? Certainly, the most of loss resulting from oil spills from sea can be compensated by the CLC/ IOPC system. But the compensation under CLC/IOPC is not able to be enough for the major pollution events. If the CLC, HNS and bunker oil Conventions don't set up the same scopes, these International Conventions might be in conflict in case of transportation of dangerous goods or hazardous goods by sea, because the spill of the bunker oil and the hazardous goods would cause a major marine pollution. This paper gives an overview of international liability and compensation regime, and tries to give a proposal to resolve the conflicts between the international conventions

The South African Waste Information System (SAWIS) was developed by the Department of Environmental Affairs and Tourism (DEAT) in 2005. This is a system used by government and industry to capture routine data on the tonnages of waste generated, recycled and disposed of in South Africa on a monthly and annual basis. All waste producers and waste management organisations should contribute to this national waste database and should accurately monitor the types and quantities of waste produced and handled. According to DEAT (2006) the need for Data verification is important. DEAT (2006:59) defined the term Data Verification as: "assessing data accuracy, completeness, consistency, availability and internal control practices that serve to determine the overall reliability of the data collected." The aim of the study is to determine a procedure, as well as the nature and extent of internal and external source documents, which could be used in the reconciliation of medical waste quantities from generation to disposal. The key objectives are to determine whether the selected hospitals keep internal records of the quantities of medical waste generated; to reconcile the waste quantities on the internal records with the external records, such as the collection certificates, invoices and waste incineration certificates; to ascertain whether the quantity of medical waste generated is equal to the quantity of waste incinerated and disposed of to determine the ratio factor between the quantity of medical waste before incineration and the quantity of the residue (ashes) after incineration, and to make recommendations on the reconciliation of waste quantities from the point of generation to the point of disposal. The results of the study indicate that the destruction certificate is the proof that the waste that was on-site collected by the service provider has been disposed /treated. Especially as an internal control measure. The health care risk waste (HCRW) management record keeping of quantities of weight as per Hospital A, Hospital B and Hospital C allows the opportunity to analyse the weight per month and per Hospital and per category and to make comparisons. The weakness or the gap however still exist that the waste is not weighed at the point of origin, but at the point where the waste service provider collects the waste onsite. It is from this point onwards that the service level agreement between the hospital and the waste service provider and the document management system and the tracking receipt and the waste collection documents (WCD) becomes relevant and where the quantities of waste per category are for the first time recorded. The hypothesis as stated in Chapter 1 was proven valid. The study concludes that reconciliation and comparison between the collection certificate and the destruction certificate and the monthly invoice is therefore possible, but the risk of mixing of waste and the understating or overstating of waste quantities is still not overcome. / Environmental Sciences / M. Sc. (Environmental management)

This study emanates from the worldwide issue of climate change, as well as the need for all nations to make an effort to reduce their carbon emissions and move towards greener economies. It delves into South Africa's current command-and-control environmental enforcement regime and highlights the pitfalls that allow major air polluters to avoid sanction of any form in many instances. This poor environmental enforcement and compliance effectively means that South Africa is unlikely to be capable of meeting targets set under international agreements. The study confirms that environmental enforcement is inadequately addressed in South Africa. This is attributable to the inherent shortcomings of command-and-control approaches, including that they are inflexible and offer few incentives for firms to modify behaviour to reduce emissions. Poor enforcement of environmental legislation results in negative externalities caused by air pollution being borne by people who did not create such pollution. The study therefore advocates the use of market-based mechanisms as an alternative to traditional command-and-control approaches to environmental enforcement. In light of the South African government's recent publication of the Draft Carbon Tax Bill, carbon taxes as a subset of market-based environmental enforcement mechanisms have the potential to better enforce the polluter pays principle. Mexico, arguably the most forward-thinking developing nation in terms of climate change mitigation, has taken numerous steps towards meeting international commitments, including the implementation of a carbon tax. While South Africa's proposed carbon tax does differ from Mexico's in some respects, the basic premise remains the same and some comparisons can be made in this regard, with accompanying lessons to be learned. Such lessons include that it is imperative that the carbon tax must be set at a high enough rate to meet international commitments whilst at the same time avoiding adverse economic effects, maintaining social welfare and stabilising economic output levels. The proposed carbon tax, while unable to achieve this on its own, is a good place to start and should be utilised in conjunction with the Draft Climate Change Bill to effectively and efficaciously bring about the required change. The proposed carbon tax undoubtedly has the potential to better hold major air polluters responsible for their CO2 and other GHG emissions. / Private Law / LL. M.