"Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (LL.M.)". Ce mémoire a été accepté à l'unanimité et classé parmi les 15% des mémoires de la discipline. / La franchise: une recette magique que chacun aimerait maîtriser pour s'assurer la réussite dans le monde des affaires. Or, le secret de cette recette revient à appliquer un simple postulat: réitérer, par un franchisé, la réussite du concept d'un franchiseur qui a déjà fait ses preuves. Mais, auparavant, il est essentiel que le franchiseur transmette au franchisé les éléments qui lui ont valu cette même réussite, quitte à ce que ce dernier s'engage à les mettre en oeuvre selon les prescriptions de son initiateur et sous son contrôle. Une telle mise en ouvre appelle, cependant, que les deux protagonistes empruntent une avenue basée sur la coopération, la confiance, la loyauté et la bonne foi. Néanmoins, une telle démarche n'est pas évidente en pratique en ce que les deux partenaires sont animés par des intérêts divergents, conflictuels et antimoniques. Dès lors, le rapport contractuel né du contrat de franchise se verra empreint par un déséquilibre manifeste entre les prestations réciproques des parties issu de la position économiquement dominante du franchiseur. Ce dernier, sera à même de fixer unilatéralement le contenu contractuel, de sorte à diminuer ses obligations tout en élargissant le champ de ses droits. Surgit alors tout un pan de comportements opportunistes du franchiseur se traduisant, notamment, par des abus au détriment du franchisé qui ne peut qu'acquiescer à la volonté de son partenaire. En effet, l'étude du droit civil révèle que les systèmes civilistes reposent sur une conception libérale du contrat permettant de présumer que les parties sont capables de défendre leurs intérêts. En vertu de la théorie de l'autonomie de la volonté, le contrat est présumé être conforme aux intérêts respectifs des parties. À défaut de tout vice de consentement, le contrat ne peut qu'être équilibré. Cependant, s'il se trouve que le contrat est malgré tout déséquilibré, le droit civil, à moins de circonstances exceptionnelles, n y pourra rien en pareil cas. La lésion ne vicie pas les conventions conclues entre majeurs non protégés, et la théorie de l'imprévision est rejetée par la plupart des systèmes civilistes. L'indifférence du droit civil face à ce déséquilibre se justifie essentiellement par deux impératifs: la liberté contractuelle et la sécurité juridique. Le principe de la force obligatoire du contrat s'impose aux parties autant qu'au juge et, partant, exclut toute tentative du juge de réviser un contrat déséquilibré. Toutefois, devant cette indifférence et cet immobilisme de la loi, le droit a, depuis, énormément évolué dans le sens d'apporter une protection plus accrue à la partie la plus faible au contrat. À ce titre, nous assistons aujourd'hui à une double intervention plus réaliste: l'intervention du juge et celle du législateur (particulièrement dans les contrats d'adhésion). D'abord, le juge manifeste une volonté accrue de corriger des déséquilibres contractuels choquants, notamment en présence de clauses contractuelles manifestement abusives, et ce au regard des exigences d'une justice contractuelle basée sur la bonne foi des parties et l'exigence d'agir raisonnablement. Ensuite, le législateur à travers l'élaboration de droits spéciaux ayant pour finalité la protection de la partie la plus faible, instaure des règles impératives destinées à condamner les éventuels déséquilibres contractuels. Ce souci de protection justifie l'atteinte ainsi portée au principe de la force obligatoire du contrat. Aussi, le postulat de Fouillée se voit inversé par Lacordaire qui souligne pertinemment que « entre le fort et le faible, c'est la liberté qui asservit et la loi qui libère ». En somme, la protection du franchisé appelle au glissement du rapport contractuel d'un rapport conflictuel vers un rapport de coopération et notamment par la reconnaissance du concept de solidarisme contractuel. Néanmoins, une telle démarche n'est pas sans troubler l'ordre normal de l'idée classique du contrat. D'une part, l'introduction d'obligations implicites au contrat renie en quelque sorte l'idée traditionnelle qu'on a des obligations contractuelles basée sur la commune intention des parties, et d'autre part, elle appelle à la reconsidération, par les systèmes civilistes, de la théorie de l'imprévision comme le suggère le droit uniforme et notamment le Guide d'UNIDROIT sur les accords internationaux de franchise principale, mais aussi les Principes relatifS aux contrats du commerce international. / The Franchise: a magic formula that each individual would like to possess to be able to ensure success in the business world. The secret of this formula exists in the shape of a simple postulate: for the franchisee to reiterate success of the franchised concept, which has already proven itself successful. But first, it is essential that the franchisor transmit the essential elements ofthat success to the franchisee, so that the latter may put into practice those prescribed elements as per the created by the initiators concept and control. This kind of transaction requires that both protagonists enter into their dealing in a manner that is based on cooperation, trust, loyalty and goodfaith. Nevertheless, this process is not easy to establish. In deed, both parties may have divergent interests, causing conflicts and antipathies. Thus, the contractual relationship born ofthe franchise concept, will have at its core a manifest imbalance created by the dominant financial status ofthe franchisor. The latter, is in a position to unilaterally stipulate the contractual contents, in such a manner as to diminish his own obligations while enlarging the scope of his rights. From this, a plethora of opportunistic behaviours from the franchisor translating into varied kinds of abuse to the detriment of the franchisee whom has not choice but to acquiesce to the franchisors wishes. In truth, the study of civil law reveals that the civil systems are founded on a liberal conception of the contract, presuming that both parties are capable of defending their interests. By virtue of the theory of autonomy of the will, the contract is presumed to respect each partie 's interests. Without any vice of consent, the contract can only be balanced. However, if the contract proves to be imbalanced, civil law, unless there are no exceptional circumstances, will have no effect, in such a case. Lesion don't vice conventions concluded between unprotected parties, and the imprevision theory is rejected by most civil systems. The indifference of civil law to the contractual imbalance is justified by two imperatives: contractual liberty and judicial security. The principal of the obligatory force of a contract imposes on both parties, as well as to the judge, and, in that way, excludes all attempts by judge to revise the imbalanced contract. Nonetheless, in spite of the laws indifference and opposition to change, the law has since evolved enormously in supplying more protection to the weakest party of a contract. Thus, we are now witness to a double, more realistic intervention: the intervention of the judge and the legislator (particularly in contracts of adhesions). First, the judge manifests a will to correct the more obviously imbalanced aspects of the contract, most notably with regards to the presence of abusive contractual clauses, taking into account the requirements of a contractual justice based on the goodfaith of both parties and the obligation to act in a reasonable manner. Furthermore, the legislator through the use of special rights for the purpose of protecting the weakest party within the contract, implements imperative rules to restore the balance and fairness of the contract. This worry of protection is justified by the undermine as so imposed to the obligatory force of the contract. Also, the postulate of Fouillée is here revoked by Lacordaire which underlines that between the strong and the weak, it is freedom that enslaves and the law that liberates. To summarize, the protection of the franchisee calls for the modification of the contractual obligation from one of conflict to one of cooperation and notably by the recognition of the contractual solidarity concept. Nevertheless, such a measure does not take place without disturbing the classic concept of the contract. On the one hand, the introduction of the implied terms into the contract denies the traditional idea of the contractual obligations based on the common intention of both parties, and also, it calls for the reconsideration, by the civil systems, of the theory of imprevision as is suggested by the uniform law and especially the Guide to international master franchise arrangements, but also the Unidroit Principles of international commercial contracts.

La législation sur les clauses abusives, issue de l’article L. 132-1 du Code de la consommation, est d’application quotidienne. La notion de clause abusive n’en demeure pas moins confuse. Il est vrai que trente-cinq années d’applications erratiques ont contribué à la rendre peu accessible et peu prévisible, ce qui nuit à la sécurité juridique. Pour restaurer cette notion, une double démarche s’impose. Il faut, d’abord, la délimiter afin de réserver son application uniquement aux personnes qui méritent d’être protégées contre les clauses abusives et aux seules stipulations qui créent véritablement un déséquilibre significatif entre les droits et obligations des parties au contrat. La notion de clause abusive apparaît alors comme un mécanisme destiné à sanctionner les abus de la liberté contractuelle dans les contrats de consommation. Il faut, ensuite, procéder à l’identification de la notion de clause abusive en cherchant à définir et à caractériser le standard du déséquilibre significatif, notamment à l’aune des critères dégagés de la pratique. Chemin faisant, la notion de clause abusive s’impose comme une notion incontournable du droit de la consommation et, plus largement du droit des contrats, notamment en ce qu’elle participe au renouveau de la théorie générale du contrat. / The legislation on unfair terms set out by Article L. 132-1 of the French Consumer Code is applied on a daily basis. The notion of unfair terms nevertheless remains unclear. Thirty-five years of inconsistent and erratic application have indeed contributed to making this legislation inaccessible and difficult to predict, thereby damaging legal security. The reinforcement of this notion necessitates a two-pronged approach. First of all, the concept must be delimited in order to restrict application solely to those individuals requiring protection against unfair terms and only to those terms that genuinely do generate a material imbalance between the rights and obligations of the parties to the contract. The notion of unfair terms then becomes a mechanism aimed at sanctioning abuses of contractual freedom in consumer agreements. The concept must then be identified, by seeking to define and characterize the standard of material imbalance, in particular against the yardstick of criteria generated by practical application. In doing so, the notion of unfair terms becomes a central notion of consumer law and, more widely, of contract law, in particular with regard to its participation in the renewal of general contract theory.

A temática da publicidade encontra-se normatizada no Código de Defesa do Consumidor a partir de princípios e cláusulas gerais, que, se virtuosas pela abrangência interpretativa, igualmente passíveis de desencadear grande insegurança jurídica quando não calcadas em consolidada doutrina e parâmetros interpretativos concretos. Nesse contexto, a presente tese tem por escopo conferir nova e detalhada sistematização ao tema e, fundamentalmente, fornecer ao operador do direito diretrizes palpáveis à análise da enganosidade e abusividade nas mensagens publicitárias. Trata-se, por exemplo, da necessidade de se analisar a (i)licitude da publicidade a partir da figura do consumidor como critério interpretativo central do artigo 37 CDC, procedendo-se a uma releitura do conceito de consumidor médio. No exame da publicidade enganosa, em especial no âmbito da sua tutela difusa, propõe-se, ademais, o critério de investigação do consumidor típico da publicidade, a partir do qual o potencial de indução em erro poderá ser melhor apreendido. A tese aborda ainda o conceito de dado essencial para configuração da enganosidade por omissão e ressalta os efeitos das mensagens secundárias ao slogan principal da publicidade. Tema igualmente novo refere-se à adoção das pesquisas de mercado na constatação da (i)licitude da publicidade. No que tange à publicidade abusiva, o trabalho se lança ao exame e delimitação de seus conceitos indeterminados, destaca o aspecto da tutela dos valores da coletividade e demonstra a impropriedade de uma análise puramente subjetiva e individual dessas peças publicitárias. O presente estudo apresenta ainda um quadro sistemático das técnicas publicitárias mais freqüentes, i.e., merchandising, publicidade redacional, teaser, exagero publicitário e mensagem de tom excludente, publicidade testemunhal e comparativa, analisando suas implicações no âmbito do direito do consumidor. Por fim, aborda-se a responsabilidade civil na publicidade ilícita e os pressupostos do dever de indenizar. Examina-se a reparação do dano moral (individual e coletivo) e o aspecto punitivo de tais indenizações, bem como os sujeitos da responsabilidade civil e a existência (ou não) de uma responsabilidade solidária entre anunciante, agência, veículo e celebridades. / Advertising is regulated by the Consumer Defense Code (CDC) according to principles and general rules that, notwithstanding being characterized by their constructive scope, may give rise to legal uncertainty whenever they are not grounded on settled legal doctrine and concrete constructive parameters. In this context, the present thesis aims to grant new and detailed systematization to the issue, and provide lawyers with tangible directions to analyze the deceptiveness and abusiveness within advertising messages. It regards, for instance, the need to analyze advertising (un)lawfulness from the consumers standpoint as the core constructive criterion of article 37 of the CDC. At this point we scrutinize in details the concept of reasonable consumer. Upon examining deceptive advertising, especially with regard to its diffuse protection, we propose, in addition, the typical consumer investigative criterion in advertising whereby potential error induction may be better understood. The thesis also addresses the essential data concept to configure deceitfulness by omission, and underscores the effects of secondary messages on the main advertising slogan. Likewise, the theme is related to the adoption of market research to ascertain advertising (un)lawfulness. Considering abusive advertising, this thesis examines its undetermined concepts, highlights the protection of collective values, and evidences the inadequacy of its subjective and individual analysis. The present study also offers a systematic table of the most frequent advertising techniques, i.e., merchandising, copywriting, teaser, exaggerated and excluding advertising, testimonial and comparative advertising, analyzing their entailments within Consumer Law. Finally, the work addresses the liability related to unlawful advertisement and the elements that determine the duty to indemnify. Pain and suffering redress (either individual or collective) and the punitive feature of such indemnification are examined herein, as well as the liable subjects and the existence (or not) or joint liability among the sponsor, advertising agency, media vehicle and celebrities.

O presente trabalho tem por objetivo traçar os principais contornos do instituto do benefício particular, positivado na legislação brasileira por meio do artigo 115, §1º, da Lei n. 6.404/76, diferenciando-o do instituto relativo ao interesse conflitante nas sociedades, insculpido no mesmo dispositivo supra citado. A partir da análise do Direito Comparado, constatou-se que o benefício particular, tal como o conhecemos hoje no Brasil, tem origem na legislação francesa, especificamente nas Leis de 17 de julho de 1956 e 24 de julho de 1867. Os contornos de sua conceituação, portanto, estão intimamente ligados às razões de ordem histórica e teleológica que levaram o legislador estrangeiro a criá-lo, o qual visava, à época, afastar os abusos e inconveniências decorrentes da aprovação, em assembleia, de vantagens especiais e exclusivas pelo próprio sócio beneficiário dessas vantagens. Complementarmente, por meio da análise e interpretação sistemática da legislação societária brasileira e de outras fontes de direito disponibilizadas, como a doutrina e a jurisprudência, pôde-se definir algumas das características mais marcantes do instituto, das quais se pode destacar a licitude, a gratuidade e o caráter social das vantagens a ele associadas, garantindo ao beneficiado acesso aos fundos sociais. Em paralelo, para fins de mera comparação com o instituto do benefício particular, foram abordados alguns aspectos relativos ao instituto do conflito de interesses, reafirmando conceitos doutrinários já sedimentados acerca do alcance do interesse social e procurando, a partir da análise da legislação brasileira e comparada, fixar alguns elementos intrínsecos a esse instituto, tal como a ilicitude e o caráter extrassocial da vantagem visada pelo acionista conflitado. Comparando as características do benefício particular e do conflito de interesses, pode-se concluir que, apesar da aparente semelhança que carregam, tratam-se de institutos distintos, que regulam situações diversas, não podendo ser confundidos ou tomados um pelo outro, sendo possível, de fato, se estabelecer um critério relativamente seguro para distingui-los entre si, conferindo uma maior segurança jurídica aos aplicadores do direito, evitando-se, assim, algumas interpretações equivocadas acerca dos institutos, tais como aqueles constantes nos posicionamentos da Comissão de Valores Mobiliários analisados ao final desse trabalho. / The current paper has the sole purpose of designing the main lines of the private benefits regulation, reaffirmed by means of Act 115, §1st, in the Brazilian law number 6.404/76, distinguishing it from institutions that relate to conflicting partnership interests, comprehended by the same aforementioned Act. From assessing the Paired Law regulation, it has been understood that the private benefits, such as it is currently recognized in Brazil, is based on the French legislation, more specifically on the July 17, 1956 and July 24, 1867 Acts. Therefore, the contours of its conceptualism are intimately connected to historic and teleological reasoning that took the foreign regulator to create it and which aimed, at that time, to keep away abuse and inconveniences resulting from the approval, in an shareholders meeting, of special and exclusive advantages by their own beneficiary parties. In addition, by means of systematically assessing and interpreting the Brazilian Corporate Law and other Law resources made available, such as the Law doctrine and jurisprudence, it was possible to determine some of the most outstanding characteristics of such an institute, among which the lawfulness, gratuity and social character of the advantages associated with it can be highlighted, thus assuring the access of the beneficiary party to social funds. In parallel, by means of solely comparing the private benefits regulation, some aspects regarding the conflict of interests were also assessed, reaffirming doctrine concepts about the reach of social interests that are already established and trying to determine, by means of analyzing the Brazilian Corporate Law and Paired Law, some of the elements that are inherent to that establishment, such as its wrongfulness and the extrasocial character of the advantage pledged by the conflicting party. By pairing the characteristics of private benefits and the conflict of interests, it is concluded that, despite their apparent similarities, those are distinct institutes that regulate diverse situations, which cannot be confused or taken by one another and, in fact, it is possible to establish a relatively safe criteria to differentiate both, thus providing greater judicial accuracy to Law enforcers, and this way avoiding misinterpretation of regulation, such as those that are common to the positioning of the Brazilian Securities and Exchange Commission that are analyzed in the end of this paper.

Made available in DSpace on 2016-04-26T20:22:55Z (GMT). No. of bitstreams: 1 Eliana Kamada Gabriel.pdf: 862522 bytes, checksum: a49c7733a4b586e8655cbbd96e0b215b (MD5) Previous issue date: 2014-06-16 / Having as a starting point the advertising in the globalized consumer market, theme that serves as a background for developing this study, and at the same time, reflecting on the profound changes in society, that began in the United Kingdom with the Industrial Revolution during the mid-eighteenth century and culminated in the current globalized consumer society, in which marketing plays a fundamental role, by creating desires and influencing individuals in their consumption choices, we intend to investigate whether the advertisements aired on electronic media obey the rules contained in code of Consumer Rights and in what situations they fall abusive. Regards methodology, the study is oriented by deductivist approach and technique of bibliographic research. As for the structure, the research includes five chapters. The first is devoted to the study of the origin of individual rights and guarantees, the evolution of the citizenship and the constitutional protection of consumer, even regarding relations firmed at the web. The second chapter discusses the rise of diffuse and collective rights as a new category of rights, whose goal is the protection of rights and interests that transcend the individual level because they belong to the community and include the right to health, a healthy environment, quality of life and the publicity which respects the principles sculptured in the Code of Consumer Protection. The third chapter discusses about the integration of the Civil Code and the Consumer Protection Code, standard character principle which constitutes a guideline for consumer protection, and has the nature of micro system, given their interaction with civil law and other legal branches. The consumer market, the offer and the electronic media, the abusive and misleading advertising and its consequences, as well as advertising principles that protect the internet user consumer, will be scrutinized in the fourth chapter. The fifth chapter discusses the phenomenon of online social networks, new ways of advertising to the online environment, without forgetting the abusive ways that comes within this process, justifying the existence of institutional control as CONAR and its rules of advertising self-regulation. Finally, it is safe to say that marketing is a product of mass society and, as such, can become aggressive and violate principles of advertising sculptured at the Consumer Defense Code, in particular when wants to earn money with electronic media for broadcasting advertisement, featuring abusiveness in some cases, either by invading the private sphere of the individual, either present as a veiled advertising / Tomando como ponto de partida a publicidade no mercado globalizado de consumo, tema que serve de pano de fundo para o desenvolvimento deste estudo, e ao mesmo tempo refletindo sobre as profundas alterações sociais que iniciaram no Reino Unido, com a Revolução Industrial ocorrida em meados do século XVIII, e culminaram na atual sociedade de consumo globalizada, na qual o marketing desempenha papel fundamental ao criar desejos e influenciar o indivíduo em suas escolhas de consumo, pretende-se verificar se as peças publicitárias veiculadas nos meios eletrônicos obedecem às regras contidas no Código de Defesa do Consumidor e em quais situações elas se relevam abusivas. No plano metodológico, o estudo se orienta pela abordagem dedutivista e a técnica de pesquisa bibliográfica. Quanto à estrutura, a pesquisa contempla cinco capítulos. O primeiro se dedica ao estudo da origem dos direitos e garantias individuais, evolução do conceito de cidadania e proteção constitucional do consumidor, inclusive no âmbito das relações firmadas via web. O segundo capítulo discorre sobre o surgimento dos direitos difusos e coletivos como nova categoria de direitos, cujo objetivo é a tutela dos interesses e direitos que transcendem a esfera individual, pois pertencem à coletividade, como o direito à saúde, ao meio ambiente saudável, à qualidade de vida e à publicidade que respeite os princípios insculpidos no Código de Defesa do Consumidor. O terceiro capítulo analisa a integração do Código Civil e do Código de Defesa do Consumidor, norma esta de caráter principiológico, de diretriz de defesa do consumidor e, ainda, de natureza de microssistema, haja vista a sua interação com a legislação civil e com normas de outros ramos do direito. O mercado de consumo, a oferta e os meios eletrônicos, as publicidades abusiva e enganosa e seus desdobramentos, bem como os princípios publicitários que protegem o consumidor internauta serão esmiuçados no quarto capítulo. O quinto capítulo aborda o fenômeno das redes sociais online, as novas modalidades de publicidade que aderem ao ambiente virtual, sem olvidar a abusividade que vem a reboque deste processo, justificando a existência de controles institucionais como o Conar e suas normas de autorregulamentação da publicidade. Por fim, é certo afirmar que o marketing é um produto da sociedade de massa e, como tal, pode se tornar agressivo e violar princípios da publicidade insculpidos no CDC, em especial quando se vale dos meios eletrônicos para veiculação da publicidade, caracterizando em alguns casos a abusividade, seja por invadir a esfera privada do indivíduo, seja por apresentar-se como publicidade velada

目前對於不當督導與部屬後果之關係的心理機制研究，大部分侷限於組織正義的範疇裡，本研究根據情感事件理論，提出部屬之負面情緒在不當督導與部屬反應間的中介角色，不當督導藉由引發部屬的負面情緒，影響其工作滿意、情緒耗竭及離職意圖；本研究進一步探討個人的傳統性、認知再評估情緒調控策略在部屬不當督導知覺和負面情緒之關係的調節效果，此外，研究並假設個人壓抑式與認知再評估情緒調控，會調節部屬負面情感與工作滿意、離職意圖及情緒耗竭的關係。本研究採便利取樣，共收集218筆有直屬主管之在職員工資料，經階層迴歸分析發現，一，憤怒情緒具有中介效果：知覺不當督導關係到部屬憤怒情緒的升高，進而工作滿意低落、情緒耗竭嚴重及離職意圖增加；二，認知再評估能緩衝知覺不當督導與害怕情緒的關係；三，認知再評估高的部屬，其害怕情緒和工作滿意的相關較弱。本研究有助於管理者體認工作情緒在不當督導對部屬影響的重要性，並指出認知再評估情緒調控策略，對於減緩員工負面情緒及負面後果的助益。最後，針對研究限制、未來研究方向提出說明與建議。 / Current examinations of the psychological mechanism of abusive supervision and subordinate consequences focus mostly on organizational justice. According to Affective Event Theory, the present study proposed that subordinates’ negative emotions may mediate the relationship between abusive supervision and subordinate job satisfaction, emotion exhaustion, and intention to leave. Further, the study investigated the moderating effect of subordinates’ traditionality and two emotion regulation strategies, cognitive reappraisal and expressive inhibition, in the above relationships. Hierarchical regression analyses on data collected from a sample of 218 full-time employees in Taiwan were used to test the proposed hypotheses. Results show that anger mediated the positive relationship between abusive supervision and employee outcomes such that abusive supervision is positively correlated with subordinates’ anger, which further leads to lower job satisfaction, higher emotion exhaustion and intention to leave. Second, cognitive reappraisal moderated the relationship between abusive supervision and subordinates’ fear as well as the relationship between subordinates’ fear and job satisfaction. Those findings indicated the importance of subordinates’ emotions and the buffering effect of cognitive reappraisal in the relationship between abusive supervision and subordinate consequences. Based on the results of the study, limitations, practional implications and suggestions for future research are discussed.

Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland. En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt. I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till. / Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control. Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin. Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct. This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle. There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.

<p>Mervärdesskattebedrägerier inom den gemenskapsinterna handeln är idag ett utbrett problem. I och med den inre marknadens framväxt och det gemensamma mervärdesskattesystemets struktur har nya former av mervärdesskattebedrägerier uppstått. Då den inre marknaden öppnades 1993 togs den fysiska tullkontrollen bort och kvar återstod endast en administrativ kontroll. Till dess att en fullständig harmonisering kan genomföras på mervärdesskatteområdet tillämpas destinationslandsprincipen på gemenskapsintern handel mellan näringsidkare. För att undvika dubbelbeskattning har regler om gemenskapsinterna förvärv framtagits. Dessa innebär att köparen beskattas i sitt hemland och att säljaren undantas från skatteplikt i sitt hemland.</p><p>En form av mervärdesskattebedrägeri som utnyttjar mervärdesskattesystemet och bristerna i informationsutbytet mellan medlemsstaterna är karusellbedrägerier. I stora drag kan karusellbedrägerier beskrivas som transaktioner med samma varor som säljs i rask takt mellan olika företag i olika länder. I samband med dessa försäljningar betalar något eller några av företagen inte in utgående mervärdesskatt, samtidigt som andra företag i kedjan har rätt till avdrag för ingående mervärdesskatt. Staten förlorar därmed mervärdesskatteintäkter. Karusellbedrägerier har behandlats i rättspraxis. I Optigen-domen fastställs att avdragsrätten för en part i god tro inte påverkas av bedrägligt beteende i tidigare eller senare led i transaktionskedjan. I Kittel-domen stadgas att en skattskyldig person som kände till eller borde ha känt till att dennes transaktion ingick i ett mervärdesskattebedrägeri skall anses vara medgärningsman och därmed vägras avdragsrätt.</p><p>I uppsatsen utreds huruvida principen om förbud mot förfarandemissbruk kan vara tillämplig på karusellbedrägerier. Principen om förbud mot förfarandemissbruk har utvecklats för att angripa konstruerade transaktioner vars enda syfte är att genom missbruk av gemenskapslagstiftningen erhålla förmåner. I Halifax-domen fastslås att denna princip är tillämpbar på mervärdesskatteområdet. Vår slutsats är att principen om förbud mot förfarandemissbruk inte kan tillämpas på någon part i ett karusellbedrägeri. Vi anser att varken en part i god tro eller en part i ond tro angående bedrägeriet kan uppfylla kriterierna för principen. Det finns olika tillvägagångssätt för att angripa karusellbedrägerier. Inom EG används främst informationsutbyte som strategi för bedrägeribekämpning. Organisationer såsom SCAF och OLAF har också betydelse för bekämpningen. Även medlemsstaterna har på olika sätt försökt bekämpa bedrägerierna. De har bland annat använt sig av omvänd skattskyldighet och solidariskt betalningsansvar. Vi anser att de administrativa åtgärderna är avgörande för bekämpning av karusellbedrägerier. De mer genomgripande alternativen, såsom omvänd skattskyldighet och solidariskt betalningsansvar, bör endast användas då det är uppenbart att de administrativa åtgärderna inte räcker till.</p> / <p>Today, VAT fraud is a widely spread problem among intra-Community trade. Due to the growth of the common market and the structure of the harmonized VAT system, new forms of VAT fraud have arisen. The opening of the common market, in 1993, led to the abolition of physical border controls. The combination of physical and administrative controls was replaced by only administrative control.</p><p>Until the VAT system is completely harmonized the principle of destination will be applied to intra-Community business-to-business transactions. Regulations on intra-Community transactions have been developed to avoid double taxation. These regulations mean that the purchaser will be taxed in its state of origin, and that the seller will be exempted from taxation in its state of origin.</p><p>Carousel fraud is a form of VAT fraud that makes use of the VAT system and the lack of exchange of information between the member states. In general terms VAT fraud can be described as transactions with the same goods that are being sold at high speed between different companies in different countries. In connection to these sales one or more of the companies do not pay the output VAT, at the same time other companies in the chain of supply have the right to deduct input VAT. Due to this, the state will loose VAT revenues. Carousel fraud has been dealt with in EC case law. It is established in the Optigen judgment that the right, of a taxable person, to deduct input VAT cannot be affected by any other taxable person’s fraudulent behavior in the chain of supply as long as the taxable person did not know or have any means of knowledge of the fraud in question. The Kittel judgment states that a taxable person, who knew or should have known that, by his purchase, he was participating in a transaction of VAT fraud, should be seen as a participant in that fraud and therefore be refused entitlement to the right to deduct.</p><p>This thesis examines whether the principle of prohibiting abusive practice is applicable to carousel fraud. The Halifax judgment states that the principle also applies to the sphere of VAT. The principle of prohibiting abusive practice has been developed to attack transactions of purely artificial nature, which only purpose is to obtain advantages by abusing the Community law. However, our conclusion is that the principle of prohibiting abusive practice cannot be applied to anyone in a chain of transactions that constitutes carousel fraud. Our opinion is that neither a taxable person in god faith nor a taxable person in bad faith can meet the criteria of the principle.</p><p>There are different ways to approach carousel fraud. Within the EC, exchange of information and various organisations for anti fraud are being used to deal with the problem. The member states have also, in various ways, tried to handle carousel fraud. They have for example used reverse charge and joint liability. We believe that administrative measures are crucial to combat carousel fraud. More radical alternatives such as reverse charge and joint liability should not be used unless it is obvious that the administrative measures do not suffice.</p>

La franchise: une recette magique que chacun aimerait maîtriser pour s'assurer la réussite dans le monde des affaires. Or, le secret de cette recette revient à appliquer un simple postulat: réitérer, par un franchisé, la réussite du concept d'un franchiseur qui a déjà fait ses preuves. Mais, auparavant, il est essentiel que le franchiseur transmette au franchisé les éléments qui lui ont valu cette même réussite, quitte à ce que ce dernier s'engage à les mettre en oeuvre selon les prescriptions de son initiateur et sous son contrôle. Une telle mise en ouvre appelle, cependant, que les deux protagonistes empruntent une avenue basée sur la coopération, la confiance, la loyauté et la bonne foi. Néanmoins, une telle démarche n'est pas évidente en pratique en ce que les deux partenaires sont animés par des intérêts divergents, conflictuels et antimoniques. Dès lors, le rapport contractuel né du contrat de franchise se verra empreint par un déséquilibre manifeste entre les prestations réciproques des parties issu de la position économiquement dominante du franchiseur. Ce dernier, sera à même de fixer unilatéralement le contenu contractuel, de sorte à diminuer ses obligations tout en élargissant le champ de ses droits. Surgit alors tout un pan de comportements opportunistes du franchiseur se traduisant, notamment, par des abus au détriment du franchisé qui ne peut qu'acquiescer à la volonté de son partenaire. En effet, l'étude du droit civil révèle que les systèmes civilistes reposent sur une conception libérale du contrat permettant de présumer que les parties sont capables de défendre leurs intérêts. En vertu de la théorie de l'autonomie de la volonté, le contrat est présumé être conforme aux intérêts respectifs des parties. À défaut de tout vice de consentement, le contrat ne peut qu'être équilibré. Cependant, s'il se trouve que le contrat est malgré tout déséquilibré, le droit civil, à moins de circonstances exceptionnelles, n y pourra rien en pareil cas. La lésion ne vicie pas les conventions conclues entre majeurs non protégés, et la théorie de l'imprévision est rejetée par la plupart des systèmes civilistes. L'indifférence du droit civil face à ce déséquilibre se justifie essentiellement par deux impératifs: la liberté contractuelle et la sécurité juridique. Le principe de la force obligatoire du contrat s'impose aux parties autant qu'au juge et, partant, exclut toute tentative du juge de réviser un contrat déséquilibré. Toutefois, devant cette indifférence et cet immobilisme de la loi, le droit a, depuis, énormément évolué dans le sens d'apporter une protection plus accrue à la partie la plus faible au contrat. À ce titre, nous assistons aujourd'hui à une double intervention plus réaliste: l'intervention du juge et celle du législateur (particulièrement dans les contrats d'adhésion). D'abord, le juge manifeste une volonté accrue de corriger des déséquilibres contractuels choquants, notamment en présence de clauses contractuelles manifestement abusives, et ce au regard des exigences d'une justice contractuelle basée sur la bonne foi des parties et l'exigence d'agir raisonnablement. Ensuite, le législateur à travers l'élaboration de droits spéciaux ayant pour finalité la protection de la partie la plus faible, instaure des règles impératives destinées à condamner les éventuels déséquilibres contractuels. Ce souci de protection justifie l'atteinte ainsi portée au principe de la force obligatoire du contrat. Aussi, le postulat de Fouillée se voit inversé par Lacordaire qui souligne pertinemment que « entre le fort et le faible, c'est la liberté qui asservit et la loi qui libère ». En somme, la protection du franchisé appelle au glissement du rapport contractuel d'un rapport conflictuel vers un rapport de coopération et notamment par la reconnaissance du concept de solidarisme contractuel. Néanmoins, une telle démarche n'est pas sans troubler l'ordre normal de l'idée classique du contrat. D'une part, l'introduction d'obligations implicites au contrat renie en quelque sorte l'idée traditionnelle qu'on a des obligations contractuelles basée sur la commune intention des parties, et d'autre part, elle appelle à la reconsidération, par les systèmes civilistes, de la théorie de l'imprévision comme le suggère le droit uniforme et notamment le Guide d'UNIDROIT sur les accords internationaux de franchise principale, mais aussi les Principes relatifS aux contrats du commerce international. / The Franchise: a magic formula that each individual would like to possess to be able to ensure success in the business world. The secret of this formula exists in the shape of a simple postulate: for the franchisee to reiterate success of the franchised concept, which has already proven itself successful. But first, it is essential that the franchisor transmit the essential elements ofthat success to the franchisee, so that the latter may put into practice those prescribed elements as per the created by the initiators concept and control. This kind of transaction requires that both protagonists enter into their dealing in a manner that is based on cooperation, trust, loyalty and goodfaith. Nevertheless, this process is not easy to establish. In deed, both parties may have divergent interests, causing conflicts and antipathies. Thus, the contractual relationship born ofthe franchise concept, will have at its core a manifest imbalance created by the dominant financial status ofthe franchisor. The latter, is in a position to unilaterally stipulate the contractual contents, in such a manner as to diminish his own obligations while enlarging the scope of his rights. From this, a plethora of opportunistic behaviours from the franchisor translating into varied kinds of abuse to the detriment of the franchisee whom has not choice but to acquiesce to the franchisors wishes. In truth, the study of civil law reveals that the civil systems are founded on a liberal conception of the contract, presuming that both parties are capable of defending their interests. By virtue of the theory of autonomy of the will, the contract is presumed to respect each partie 's interests. Without any vice of consent, the contract can only be balanced. However, if the contract proves to be imbalanced, civil law, unless there are no exceptional circumstances, will have no effect, in such a case. Lesion don't vice conventions concluded between unprotected parties, and the imprevision theory is rejected by most civil systems. The indifference of civil law to the contractual imbalance is justified by two imperatives: contractual liberty and judicial security. The principal of the obligatory force of a contract imposes on both parties, as well as to the judge, and, in that way, excludes all attempts by judge to revise the imbalanced contract. Nonetheless, in spite of the laws indifference and opposition to change, the law has since evolved enormously in supplying more protection to the weakest party of a contract. Thus, we are now witness to a double, more realistic intervention: the intervention of the judge and the legislator (particularly in contracts of adhesions). First, the judge manifests a will to correct the more obviously imbalanced aspects of the contract, most notably with regards to the presence of abusive contractual clauses, taking into account the requirements of a contractual justice based on the goodfaith of both parties and the obligation to act in a reasonable manner. Furthermore, the legislator through the use of special rights for the purpose of protecting the weakest party within the contract, implements imperative rules to restore the balance and fairness of the contract. This worry of protection is justified by the undermine as so imposed to the obligatory force of the contract. Also, the postulate of Fouillée is here revoked by Lacordaire which underlines that between the strong and the weak, it is freedom that enslaves and the law that liberates. To summarize, the protection of the franchisee calls for the modification of the contractual obligation from one of conflict to one of cooperation and notably by the recognition of the contractual solidarity concept. Nevertheless, such a measure does not take place without disturbing the classic concept of the contract. On the one hand, the introduction of the implied terms into the contract denies the traditional idea of the contractual obligations based on the common intention of both parties, and also, it calls for the reconsideration, by the civil systems, of the theory of imprevision as is suggested by the uniform law and especially the Guide to international master franchise arrangements, but also the Unidroit Principles of international commercial contracts. / "Mémoire présenté à la Faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (LL.M.)". Ce mémoire a été accepté à l'unanimité et classé parmi les 15% des mémoires de la discipline.

Researchers have provided evidence that living in intimate partner violence while pregnant negatively impacts the health of both the women and their unborn children. The purpose of this narrative study was twofold, first to gain understanding of the meaning of health as described by pregnant women who lived in intimate partner violence, and second to gain strategies for health care professionals. Six purposefully selected women participated in two interviews. The data were arranged under five themes: loss of body health, loss of mind health, loss of spirit health, coping with loss of body, mind and spirit health, and advice for health care professionals. The results revealed that these women’s health was negatively affected by living in intimate partner violence while pregnant. Universal screening, coalition building, further research, changes in health care policies, and changes in nursing education and practice are needed to properly address this serious health issue. / xi, 153 leaves ; 29 cm