In Peru, there are legal figures that, despite ofbeing abolished, continue having real effects. Such is the case of the "open mortgage”, which survives in our legal system.In this article, in regard to a recent judicial decision by the Peruvian Supreme Court, the author explains the figures of the “open mortgage” and the “ordinary mortgage”, showing their differences and warning of the inadequacy of equating their jurisprudential treatment. / En el Perú, existen figuras legales que, pese a estar derogadas, continúan teniendo efectos en la realidad. Tal es el caso de la “hipoteca sábana”, la cual pervive en nuestro sistema legal.En este artículo, a propósito de una reciente decisión judicial de la Corte Suprema del Perú, el autor explica las figuras de la “hipoteca ordinaria” y de la “hipoteca sábana”, mostrando sus diferencias, y advierte sobre lo inadecuado de equiparar su tratamiento jurisprudencial.

O presente trabalho tem por escopo o estudo jurídico do interesse segurável, elemento essencial do contrato de seguro, entendido como a relação existente entre o segurado e a coisa ou a pessoa sujeita ao risco. O tema é desenvolvido tendo por base a análise estrutural e funcional do interesse segurável, sua evolução legislativa no Brasil e consequências no contrato de seguro, no que tange tanto ao seguro de danos como ao seguro de pessoas. A análise pauta-se, em particular, no Código Civil brasileiro hodierno e no Código de 1916. Em razão da inexistência de literatura nacional específica sobre o assunto, o estudo é ilustrado, na medida do possível, com o tratamento da matéria na legislação estrangeira, na Jurisprudência nacional e no Projeto de Lei n. 3.555/2004. / The present work aims the legal study of the insurable interest, a essencial element of the insurance contract, understood as the relationship between a person and a thing or another person subject to risk. The subject will be developed from the structural and functional analysis of the insurable interest, its legislative developments in Brazil and its consequences in the insurance contract, both regarding indemnity and non-indemnity insurance contracts. The analysis is guided, in particular, by the Brazilian Civil Code and former Code of 1916. Considering the lack of specific national literature on the subject, the study is illustrated, as far as possible, with examples of foreign Law, case law and the Law Project n. 3.555/2004.

O presente trabalho objetivou compreender o ‘elemento de empresa’ previsto no parágrafo único do artigo 966 do Código Civil Brasileiro, elemento este capaz de qualificar o exercício de profissões intelectuais de natureza científica, literária ou artística como empresário. Teve como premissa a unificação do Direito Privado pela empresa ante a ausência de fundamento científico a sustentar a dicotomia entre Civil e Comercial. Para se alcançar uma conclusão acerca do “elemento de empresa, foi necessária a análise legislativa de anteprojetos e projetos de lei do Código Civil Brasileiro e da Lei de Falências e de Recuperação de Empresas, de doutrina e de jurisprudência. Primeiramente verificamos que a Lei nr. 10.406/2002 tratou a empresa conforme o Código Civil Italiano de 1942, que não a define, mas sim, os elementos que a compõem: empresário ou sociedade empresária e estabelecimento. Daí porque, da combinação do empresário ou da sociedade empresária com o estabelecimento, nasceu o conceito de empresa de Miguel Reale, como sendo a habitualidade no exercício de negócios que visem a produção ou a circulação de bens ou de serviços, com resultado econômico, por meio de uma organização ou estrutura estável. A seguir nos debruçamos sobre a proposta do Código Civil quanto à divisão das sociedades em empresárias e não empresárias e, depois sobre o conteúdo e abrangência do ‘elemento de empresa’ previsto no parágrafo único do artigo 966, bem como sobre o suposto efeito dicotômico daquela divisão e dessa exclusão. O Código definiu as sociedades empresárias e previu os tipos societários que, independentemente da forma de exercício da atividade, não são consideradas empresárias, ou como também é usualmente nominado, são sociedades simples “lato senso”, pois ‘simples’ é o tipo característico das sociedades não empresárias por excelência. A denominação sociedade simples “stricto senso” define tipo societário tal qual a limitada ou a sociedade em nome coletivo. Afastou-se a possível compreensão de uma dicotomia, agora entre sociedades empresárias e não empresárias, pois que o ‘ente sociedade limitada’, por exemplo, compreendido na esfera sociedade empresarial está – concomitantemente – compreendido na esfera sociedade não-empresarial. No que tange ao ‘elemento de empresa’, tal expressão decorre da previsão do Codice de 1942 e, como tal, excluiu a atividade intelectual de natureza literária, artística e científica da qualidade empresarial e, assim como previsto no Codice, essas atividades não devem – isoladamente - ser reputadas empresariais. Quando associadas a uma atividade empresária, ou seja, quando forem um elemento desta outra atividade que é reputada empresária, a atividade intelectual torna-se empresarial. Finalmente foram analisadas as leis aditivas com intuito de se verificar os efeitos e aplicabilidade das novas disposições do Código de 2002 para então se concluir que, na aplicação da legislação tributária, a empresa e o ‘elemento de empresa’ não estão sendo concretizados de acordo com a proposta do Código Civil enquanto que em matéria falimentar estamos um passo à frente, seja porque a legislação falimentar é mais recente e, por isso, talvez mais madura na compreensão dos novos dispositivos do Código Civil, seja porque ainda não há tanta experiência sobre sua concretização. / The purpose of the paper is the understanding of the ‘corporate element’ as foreseen in the paragraph of article 966 of the Brazilian Civil Code, an element capable of qualifying the exercise of intellectual professions of scientific, literary, or artistic nature as a businessperson. Its premise was the unification of the Private Law by the corporation in face of the lack of scientific fundaments sustaining the dichotomy between Civil and Commercial. In order to attain a conclusion on the “corporate element”, a legislative analysis has been necessary, of parliamentary bills for the Brazilian Civil Code, and the Corporations Bankruptcy and Recovery Act, of doctrine and jurisprudence. Firstly we have ascertained that Act 10406/2002 has approached the corporation pursuant to the Italian Civil Code of 1942, which does not define it, but instead defines the elements that make it up: businessperson or corporate partnership and establishment. Hence, from the combination of the businessperson or the corporation with the establishment was born Miguel Reale’s concept of corporation, as being the habitual exercise of businesses that aim at the production or the circulation of goods or services with an economic result, by means of a stable organization or structure. Subsequently we approach the Civil Code’s proposal of dividing partnerships into corporate and noncorporate and, afterwards, on the contents and comprehension of the ‘corporate element’ foreseen in said paragraph of article 966, as well as on the supposed dichotomous effect of that division and this exclusion. The Code has defined corporate enterprises and has foreseen the corporate kinds that, irrelevant of the way of exercising the activity, are not deemed corporate ones, or as usually nominated, are simple corporations lato sensu, because ‘simple’ is the characteristic kind of those non-corporate partnerships par excellence. The denomination simple partnership stricto sensu defines a corporate kind such as the limited partnership or the partnership under collective name. The possible comprehension of a dichotomy, now between corporate and non-corporate partnerships, as the ‘limited partnership entity’, for instance, comprehended in the corporate partnership’s realm is – concomitantly – comprehended in the non-corporate partnership’s realm. Concerning the ‘corporate element’, such expression results from the provision of the 1942 Codice and, as such, it has excluded the intellectual activity of a literary, artistic, and scientific nature from the corporate quality, and as provided in the Codice, such activities should not – on their own – be reputed as corporate ones. When associated to a corporate activity, that is, when they are an element of that other activity which is reputed to be corporate, the intellectual activity becomes a corporate one. Finally, the additive legal acts have been analyzed with the purpose of verifying the effects and the applicability of the new provision of the 2002 Code, and then to conclude that by applying the taxation law, the corporation and the ‘corporate element’ are not being achieved in accordance with the Civil Code’s proposal, while in bankruptcy matters we are one step forward, both for the bankruptcy law being more recent, and for such maybe more mature in the understanding of the new provisions of the Civil Code, or because there is still not enough experience on its achievement.

Com a entrada em vigor do novo Código Civil, Lei n. 10.406, de 10 de janeiro de 2002, as cláusulas gerais passaram a ocupar papel de destaque no ordenamento jurídico brasileiro, em especial no direito privado. Observamos, todavia, que pouca relação tiveram as referidas cláusulas com o direito tributário, restando imperiosa uma análise dogmática objetivando esclarecer os limites dos operadores do direito no manuseio de instrumentos que arejam o sistema jurídico. Dispositivos legais como os da função social dos contratos, do abuso do direito e da fraude à lei foram consagrados fazendo necessário um exame dos métodos mais adequados para a interpretação dessa espécie normativa e principais efeitos tributários. Tenta-se ainda demonstrar que o exame da causa no negócio jurídico é tema central para a interpretação dos negócios jurídicos de direito privado que exercem influência sobre o tema da tributação. / The following work has the prime aim to investigate and to formulate conclusions on the relation between the Brazilian tax system and the Brazilian Civil Code. For about a century, starting perhaps around 1870, changes in political thought, in social and economic conditions, and in the law, began to take place at an ever-increasing pace. After the age o freedom of contract (perhaps best placed in the century between 1770 and 1870) it is not hard to identify a period of gradual decline in belief of freedom of contract. These developments during this period represented to some degree a reversion to older traditions which pre-dated the age of individualism and freedom of contract, but has equally influenced the elaboration of the Brazilian Civil Code, which came into force on 2002. There we can clearly see the freedom of the contract limited by the principal of the social destination of contract, and other general clauses such as the abuse of rights and the civil fraud. The following work intends to investigate how these specific articles of the Brazilian Civil Code influences the legal obligation to pay taxes and the freedom to make tax planning\'s.

The main goal of this thesis is to analyze the management and transparency of nonprofit nongovernmental organizations focused on physical education and sport. The first part is devoted to theoretical bases, particularly the definition of the nonprofit sector. Also there is described the structure of sources and expenditures. Finally is described transparency in economy of aforementioned NGOs. The practical part focuses on an online survey of transparency and assessment of the amount of publicly available information on non-profit sports clubs. The second part analyzes in detail the management and organizational structure chosen sports clubs.

This diploma thesis deals with protection of copyright within online media, with a focus on personal blogs. The author presents definition of basic terms of copyright, especially definition of usage of the work and description of way of use, and deals with the issue of liability for copyright infringement and identification of persons who carry the responsibility. This thesis is also dedicated to copyrights itself and its instruments of enforcement. Increased focus is put on available jurisdiction, especially jusrisdiction of The Court of Justice of the European Union. Finally, the author conducted a survey among the authors who publish their works online to determine their experience with the violation of their rights.

This thesis gives a view on legislation conserning valuation of human health and life damages in the Czech republic. The aim is to provide a summary and a comparison of laws and other legislative documents and evaluate conditions of reimbursement determination. The paper also gives a basic outline of theoretical ways of valuating human health and life and their connection with reimbursement in accordance with czech legislation.

This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.

The aim of the diploma thesis is to compare the limited liability company legislation before the recodification of private law and after. The thesis is mainly focused on the accounting implications. The first chapter is dedicated to the recodification, their rationale and basic principles. The second section explains important dates related to changes in legislation. The following chapters describe the specific changes and their accounting solutions. At the end of the thesis is evaluated the effect of the recodification. Overall, the new legislation does not drastically alter the business corporations law. Newly entrust them much more freedom in deciding about themselves. Much more power and responsibility are concentrated in the hands of their statutory bodies.

Diploma´s thesis is focused on analysis of recodification of private law of the Czech Republic, which was released at the beginning of 2014. Attention is mainly paid on the part of the recodification of private law, which is connected with commercial corporations. The thesis is focused on the law number 89/2012 Sb., nový občanský zákoník and also the law 90/2012 Sb., o obchodních společnostech a družstvech, which are valid since January 1th 2014. The facts of findings are presented on a specific example of merger acquisition. The aim of this thesis is to point out possible problems connected with rectification and its following projection into the issue of company transformation.