Memoria (licenciado en ciencias jurídicas y sociales) / En esta memoria se realiza un análisis crítico del sistema de gestión colectiva de derechos de autor y derechos conexos chileno, especialmente del relacionado con el ámbito de la música. Para ello analizamos el marco jurídico al respecto y las diferentes definiciones que la ley, la doctrina y la jurisprudencia entregan en la materia. Se estudia la normativa relacionada con la Sociedad Chilena de Autores e Intérpretes Musicales (“SCD”) y con la Sociedad de Productores Fonográficos y Videográficos de Chile (“PROFOVI”) en particular. A continuación, estudiamos la gestión colectiva realizada por la “SCD” en específico. Se analiza la “Cesión Fiduciaria” o “Mandato” y se analiza el “carácter asistencial” de la “SCD” en relación con el derecho laboral sindical, con el objetivo de analizar las posibles desventajas de este sistema. Se entregan diversas propuestas normativas en base a las desventajas detectadas. Se concluye que estas falencias pueden deberse a que esta área del derecho es relativamente nueva y que por ende tiene mucho por mejorar aún.

Il presente elaborato si occupa di analizzare la rilevanza che l’elemento fiduciario assume nell’ambito del rapporto di lavoro. Con il termine fiducia, depurato da implicazioni moralistiche, si intende l’aspetto relazione dello scambio contrattuale, che investe non solo il tradizionale legame tra datore di lavoro e lavoratore ma anche tra gli stessi lavoratori. A tal proposito, la fiducia si ricollega, giuridicamente, al concetto di collaborazione: al lavorare assieme ad altri e con altri. Pertanto nella fase di svolgimento del rapporto di lavoro, le parti devono tenere un comportamento ispirato a istanze etiche e solidaristiche. Secondo quest’ottica, la fiducia coniugata agli obblighi di diligenza e di fedeltà, orienta, in particolare modo, il comportamento del debitore nel suo poter essere considerato un “buon lavoratore”. In tal senso, essa permea in toto anche la disciplina del recesso. Ogni volta che viene posto in essere un inadempimento grave, infatti, si “rompe” il legame fiduciario, non essendo più possibile per il datore di lavoro contare su una leale collaborazione del suo dipendente nei successivi adempimenti. Tuttavia, il concetto di fiducia potrebbe assumere, a fronte delle nuove realtà aziendali, un significato ulteriore. / This paper deals with the analysis of the importance that the trust takes within the context of the employment relationship. The term trust, after removing the moral implications, refers to the relational aspect of the contractual exchange that affects the traditional link between employer and employee but also between the workers themselves. In this regard, and in legal terms, trust is linked to the concept of collaboration: to work together and with others. Therefore in the phase of the employment relationship the parties must behave in a manner inspired by ethical and societal concerns. According to this view, trust combined with the obligations of diligence and fidelity, directs, in particular, the behavior of the debtor in his/her capacity to be considered a good worker. In this sense it permeates the discipline of dismissal. Every time a serious breach is committed, trust is broken, because the employer cannot count on the loyal collaboration of the employee for subsequent obligations. However, the concept of trust could take on a new meaning in the face of new corporate situations.

South African company law is currently the object of comprehensive review. One o f the areas under scrutiny is that of corporate governance. Control over management is vital in the interests of the company itself, its shareholders and its creditors. Effective accountability should be balanced against the need to allow those who manage a certain measure of freedom and discretion in the exercise of their function. Company directors are subject to various duties. This thesis concentrates on their fiduciary obligation. It is suggested that this sui generis obligation is owed to the company as a separate entity. Interests of other groups may sometimes merit con­ sideration. Against the background o f a com parative investigation, a "corporate opportunity" is defined as any property or economic opportunity to which the com­ pany has a claim. South African law protects a company’s claim to an opportunity if it is in the company’s line of business and if the company has justifiably been relying upon the director(s) to acquire it or to assist in its acquisition for the company. The application of established fiduciary principles suffice to resolve corporate opportunity matters. Essentially the application o f these rules amount to a determination whether the director has complied with his fundamental duty to act in the company’s best interests. There seems to be no need for a separate doctrine of corporate opportunities.' A director should only be absolved from liability on account of the company’s inability to pursue an opportunity or its rejection by the company if there was no real conflict of interest. The appropriation of corporate opportunities should not be ratifiable, both because the ratification constitutes a fraud on the minority, and because the decision to ratify cannot be regarded as being in the interests of the company. The relationship between the appropriation of corporate opportunities, misuse of confidential information and competition is investigated. These aspects fre­ quently overlap, but should be distinguished because their bases, and accordingly their appropriate remedies, may differ. Effective control may benefit by a restatement of directors’ fiduciary duties in the Companies Act. To this end certain amendments to the Act are recommended. / Mercantile Law / LLD

Le dessaisissement est une notion aux contours incertains, comme en témoignent la diversité de ses occurrences et les domaines variés dans lesquels il évolue. A l’étude, il semble qu’il puisse être conçu de manière autonome comme étant la mesure, judiciaire ou contractuelle, par laquelle le titulaire d’un droit voit celui-ci amputé de tout ou partie des pouvoirs qui y sont attachés, ceux qui lui sont ainsi retirés étant transférés à une autre personne, le saisi, qui les exerce seul ou conjointement avec lui, le dessaisi. Le dessaisissement est principalement mis en œuvre par deux techniques : la représentation judiciaire et le transfert fiduciaire. Il y est chaque fois animé par une double idée. D’un côté, la réponse à un souci de compétence et d’efficacité juridique, qui impose de circonscrire les cas dans lesquels le dessaisissement peut être judiciairement imposé ou contractuellement consenti. D’un autre côté, la protection du dessaisi. La mesure confère au saisi des pouvoirs attachés à des droits dont il n’est pas titulaire. Ce transfert présente le risque de permettre au saisi de conclure des actes qui engagent le dessaisi, sans que ce dernier ne puisse en être, seul, valablement l'auteur. Tout cela mérite de prêter attention à la manière dont le dessaisissement est mis en œuvre, exécuté, contrôlé et cesse. Mais la dualité de la notion de dessaisissement empêche l’unification parfaite de son régime. / Divestment is a concept with uncertain contours, as evidenced by the diversity of its examples and the various fields in which it evolves. In the study, it seems that an autonomous notion of divestment emerges as the measure, judicial or contractual, by which the holder of a right sees that right removed of all or part of the powers attached to it. Those powers being transferred to another person, the granted person, who exercises them alone or jointly with the divested. Divestment is mainly implemented by two techniques: judicial representation and fiduciary assignment. It is always driven by a double idea. On the one hand, the concern for competence and legal efficiency which requires that the cases in which divestment may be judicially imposed or contractually consented be limited. On the other hand, the protection of the divested of his powers. This measure confers on a person, the person granted, the powers attached to the rights of which he or she is not the holder. This transfer presents the risk of allowing the person to whom the powers are granted to act in a way which binds the divested, without the latter being the sole and valid author. All this merits attention to the way in which divestment is implemented, executed, controlled and terminated. The duality of the notion of prevents a one-size-fits-all solution to its implementation.

Jusqu’à l’ordonnance du 23 mars 2006 relative aux sûretés, le créancier désireux de réaliser sa sûreté était tenu d’emprunter les procédures octroyées à tout créancier pour mettre en œuvre son droit de gage général. Les effets de la sûreté réelle ne se manifestaient qu’après la vente forcée du bien grevé, par le désintéressement préférentiel du créancier au cours de la procédure de distribution du prix. La réforme du droit des sûretés opérée en 2006 a modifié cette situation en généralisant l’attribution judiciaire et en légalisant l’attribution conventionnelle du bien grevé. Ces modes de réalisation sont réputés plus simples et rapides que les voies d’exécution traditionnelles, mais également plus efficaces pour écarter les créanciers concurrents. Le créancier titulaire d’une sûreté réelle est désormais avantagé dès l’exercice de ses prérogatives à l’encontre du débiteur défaillant. Pour exercer son pouvoir de contrainte, il bénéficie de voies d’exécution qui lui sont spécifiques. Le législateur a pris soin d’encadrer ces techniques d’attribution afin de protéger les intérêts du débiteur. Toutefois, le régime de ces modes de réalisation mérite d’être aménagé afin d’en améliorer la sécurité juridique, l’efficacité, et par conséquent, l’attractivité. Les effets des ces modes de réalisation à l’égard des créanciers concurrents de l’attributaire sont moins clairs. L’attribution est régulièrement présentée comme une technique garantissant au poursuivant un désintéressement exclusif, les prétentions des autres créanciers inscrits étant reléguées sur l’éventuel reliquat consigné. Quoique les autres créanciers ne puissent prendre part à la procédure, rien ne justifie qu’il soit porté atteinte à leurs droits. Il importe donc de déterminer comment concilier la faculté d’attribution du bien grevé avec les droits des créanciers concurrents. / Up until the order of 23 March 2006 on security rights, a creditor aiming at realizing his surety had to resort to the procedures of execution available to any creditor in order to implement his general right of pledge. The effects of the real surety would manifest only after the execution sale of the encumbered property, through the preferential satisfaction of the creditor during the proceedings of the price distribution. The 2006 reform of the law of security rights has altered this situation by generalizing the judicial attribution and by legalizing the conventional attribution of the encumbered property. These modes of realization are deemed to be simpler and faster than the traditional enforcement proceedings, but also more efficient to shut out the other competing secured creditors. From now on, the creditor benefiting from a real surety is favoured as soon as he exercises his rights against the defaulting debtor. In order to exercise his power of constraint, he may rely on all the enforcement proceedings that are specific to the real surety. The legislator has carefully provided guidelines to use these attribution techniques to protect the interests of the debtor. However, the legal framework applicable to these modes of realization deserves to be adjusted in order to improve their legal certainty, their efficiency, and therefore their attractiveness. The effects of these modes of realization against the competing secured creditors of the recipient are not completely clear. Attribution is often presented as a technique that ensures the plaintiff an exclusive satisfaction, while the competing creditors’ claims are redirected on a hypothetical consigned remainder. Although the other creditors cannot take part in the procedure, nothing justifies that their rights be undermined. It is therefore important to determine how to reconcile the optional attribution of the encumbered property and the rights of the competing secured creditors.

La libéralité à caractère collectif est destinée à la collectivité ou à un groupe de personnes. Elle est au service d’une oeuvre, d’une cause. Profitant à des personnes physiques indéterminées et non individualisées, elle ne peut être réalisée directement. Pour atteindre son but, elle fait intervenir une personne juridique, le plus souvent une personne morale de droit public ou de droit privé à but non lucratif. Par le truchement de la personne morale, la libéralité profite aux bénéficiaires de l’oeuvre du groupement : du cercle de ses membres à un groupe de personnes, voire à la collectivité tout entière.Les mécanismes permettant de réaliser une libéralité à caractère collectif sont divers et pour certains la qualification libérale leur est refusée. Ils peuvent être regroupés en deux catégories selon le rôle joué par le bienfaiteur : une fondation, si l’oeuvre est initiée par lui ; une libéralité-participation, si le bienfaiteur vient soutenir une oeuvre déjà existante. À l’image des mécanismes, les techniques employées sont variées que l’acte repose sur une simple libéralité avec charge ou de façon plus originale sur une fiducie aux fins de libéralité ou un engagement unilatéral de volonté. Malgré cette diversité, des caractères communs transcendent la catégorie des libéralités à caractère collectif : elles sont affectées et intéressées. La notion de libéralité à caractère collectif délimitée, il est alors possible de mettre un peu d’ordre dans les règles qui s’y appliquent. À l’heure actuelle, celles-ci sont tout à la fois éparpillées, lacunaires et inopportunes. Le régime des libéralités à caractère collectif doit donc être repensé en tenant compte de leurs spécificités. / A liberality of a collective nature is aimed at the community, or at a group of people. It is to benefit a cause. Because it benefits undetermined and not individualized natural persons, this kind of liberality cannot be carried out directly. In order to reach its goal, it includes a juridical person, most often a notforprofit legal person of public law or private law.Through the legal person, the liberality benefits the beneficiaries of the grouping’s cause: these beneficiaries may be the members of grouping, to another group of people, or even to the wholecommunity. The ways to carry out a liberality of a collective nature are numerous and some of themare denied the designation of “liberality”. Two sorts of ways may be distinguished, according to the role played by the benefactor: either a Foundation, if the cause it initiated by the benefactor; or a liberality-participation, if the benefactor contributes to an existing cause. The techniques are varied:the operation may be based on a liberality with a charge, or more originally on a fiducia aimed at a liberality, or on a commitment by unilateral will. In spite of this diversity, liberalities of a collective nature have common features: they are earmarked and for-profit. Once the notion of liberality is mapped out, it becomes possible to sort out the rules that apply to it. Currently, these rules are scattered, insufficient and improper. The rules governing the liberalities of a collective nature must be redesigned by taking into consideration their specific nature.

La tesi indaga il ruolo specifico agito dalle organizzazioni di terzo settore in reti associative multilivello, dal punto di vista della capacità di generare e valorizzare le relazioni con gli altri membri e con l'ambiente esterno. Per reti multilivello si intendono quegli organismi, a diversi gradi di formalizzazione, che riuniscono al loro interno entità locali, di secondo livello, ed eventualmente di livelli coordinativi superiori, con lo scopo di fornire supporto all'attività dei gruppi affiliati o di coordinarne le risorse materiali e immateriali per il benessere sociale della comunità. Le indagini condotte hanno incluso nel campo di osservazione sia le reti che comprendono esclusivamente organizzazioni di terzo settore le organizzazioni multilivello di terzo settore sia i network di partnership miste con enti pubblici. La dimensione della produttività sociale delle reti è stata letta attraverso la lente del concetto di capitale sociale, inteso come la dotazione, da parte di una rete, di relazioni caratterizzate da codici normativi e prassi di fiducia, reciprocità e collaborazione. I risultati delle tre indagini presentate, di carattere sia quantitativo che qualitativo, mostrano che: a) esiste uno specifico capitale sociale prodotto da organizzazioni multilivello di terzo settore che è in grado di connetterle sia all'interno del network (funzione bonding) che all'esterno (funzione bridging); b) che tale capitale sociale di terzo settore possiede delle sue proprie qualità che lo distinguono dalla relazionalità agita in reti di servizio pubbliche; c) che la relazionalità delle organizzazioni di terzo settore è in grado, in certe condizioni, di svilupparsi verso l'esterno in reti di partnership miste con soggetti del settore pubblico, determinando nuove dinamiche relazionali ed esiti societari peculiari. / The dissertation deals with the specific role played by third sector organizations in multilevel associative networks in terms of capacity to generate and foster relationships with other members and with the outer context. Multilevel associative networks are defined as those entities that gather local agencies, second level and higher coordination level entities with the aim of providing support for the affiliated groups and/or coordinating material and immaterial resources for the benefit of the community. The research field included networks comprising third sector organizations only so-called third sector multilevel organizations as well as plural partnership networks with other public agencies. The social productivity dimension was studied through the lenses of the social capital concept, defined as that specific set of resources possessed by those networks endowed with relationships of trust, reciprocity and collaboration. The results of the three research projects presented, carried out with quantitative and qualitative techniques, show that: a) there is a specific social capital produced by third sector multilevel organizations which connects actors both within the network (bonding function) and with the outer world (bridging function); b) the third sector's social capital presents some distinctive characteristics compared with the relational properties of public service networks; c) third sector organizations are able, under certain circumstances, to develop social capital networks also with public agencies, setting new dynamics and peculiar social outcomes.

South African company law is currently the object of comprehensive review. One o f the areas under scrutiny is that of corporate governance. Control over management is vital in the interests of the company itself, its shareholders and its creditors. Effective accountability should be balanced against the need to allow those who manage a certain measure of freedom and discretion in the exercise of their function. Company directors are subject to various duties. This thesis concentrates on their fiduciary obligation. It is suggested that this sui generis obligation is owed to the company as a separate entity. Interests of other groups may sometimes merit con­ sideration. Against the background o f a com parative investigation, a "corporate opportunity" is defined as any property or economic opportunity to which the com­ pany has a claim. South African law protects a company’s claim to an opportunity if it is in the company’s line of business and if the company has justifiably been relying upon the director(s) to acquire it or to assist in its acquisition for the company. The application of established fiduciary principles suffice to resolve corporate opportunity matters. Essentially the application o f these rules amount to a determination whether the director has complied with his fundamental duty to act in the company’s best interests. There seems to be no need for a separate doctrine of corporate opportunities.' A director should only be absolved from liability on account of the company’s inability to pursue an opportunity or its rejection by the company if there was no real conflict of interest. The appropriation of corporate opportunities should not be ratifiable, both because the ratification constitutes a fraud on the minority, and because the decision to ratify cannot be regarded as being in the interests of the company. The relationship between the appropriation of corporate opportunities, misuse of confidential information and competition is investigated. These aspects fre­ quently overlap, but should be distinguished because their bases, and accordingly their appropriate remedies, may differ. Effective control may benefit by a restatement of directors’ fiduciary duties in the Companies Act. To this end certain amendments to the Act are recommended. / Mercantile Law / LLD

Le droit de propriété est un pilier sur lequel s’appuie le droit fiscal et autour duquel s’articule la fiscalité patrimoniale. Il apparaît que l’optimisation fiscale n’est que l’amélioration des conséquences fiscales d’une opération juridique se fondant sur l’instrumentalisation du droit de propriété. Les techniques juridiques utilisées pour façonner le droit de propriété influent donc sur le traitement fiscal.Cette instrumentalisation du droit de propriété à des fins fiscales répond-elle cependant à une règle générale ? Cette règle générale permet -elle de classer les éléments d’instrumentalisation fiscale du droit de propriété ? Il apparaît que ces éléments ne constituent que des mécanismes juridiques consistant , soit en une déconstruction du droit lui-même ou de sa valeur, soit en une affectation juridique ou spatio-temporelle du droit de propriété. / Legal ownership is one of the main pillars on which tax law is based and around which property taxation revolves. It appears that tax optimisation is merely about improving the tax consequences of a legal operation based on the manipulation of legal ownership. The means used to shape the property rights affect the legal and tax consequences. Is such manipulation of legal ownership for tax purposes subject to a fixed rule? Does this rule allow to draw a categorisation of all instruments used in order to exploit legal ownership for tax purposes? It appears that these instruments are but legal mechanisms. They consist either in a deconstruction of ownership itself or of its value, or in a specific ownership assignment in legal or spatiotemporal terms.

Nell’ambito della psicologia fiscale, che studia gli aspetti psicosociali alla base del comportamento dei contribuenti, un numero crescente di ricerche sottolinea l’importanza della buona relazione tra i cittadini, professionisti e autorità fiscali, ai fini della tax compliance. Il progetto studia il “contraddittorio”, uno dei principali touchpoint tra funzionari e professionisti fiscali che si svolge in Agenzia delle Entrate. La ricerca è multi-metodo. Il fenomeno è stato dapprima esplorato con l’“etnografia focalizzata”: sono state individuate quattro strategie di engagement utilizzate dalle autorità durante gli incontri. È stato inoltre trovato che l’incontro vis a vis con le autorità stimola fiducia e la percezione di equità del sistema. Nella seconda parte del lavoro, censuaria, diversi aspetti del contraddittorio sono stati analizzati sul piano quantitativo, sulla popolazione dei funzionari in contraddittorio, attraverso una batteria di item (scale già in uso e scale costruite appositamente). Sono stati individuati i principali aspetti di variazione nell’uso delle strategie. È stata studiata anche la relazione tra appartenenza organizzativa e comportamento sul posto di lavoro dei funzionari. I risultati suggeriscono molteplici aree di indagine rispetto al fare compliance, sia “interna” (verso il personale) che esterna (contribuenti), e numerosi spunti per migliorare l’efficacia dell’azione amministrativa. / In the field of tax psychology, which studies psychosocial antecedents of taxpayer behavior, a growing number of researches emphasize the importance of e good relationship between citizen, tax professionals and tax authorities, for enhancing tax compliance. The project explores the “cross-examination” (“contraddittorio”), one of the main touchpoints between tax officials and taxpayers that takes place in Revenue Agency, thought a multi-method research. The phenomenon was first explored in a “focused ethnography”: four engagement strategies used by authorities during the meeting were identified. The effects of vis a vis with the authorities on trust and the perception of fairness towards the tax system were confirmed. In the second part of the work (census), the several features of the cross examination was quantitatively analyzed on the entire population of tax-officials. A battery of items (made up of validated scales and ad hoc scales developed for the purpose) was used. The main aspects of variation in the use of strategies was identified. The relationship between the tax officials organizational belonging and their behavior at work was also studied. The results suggest multiple areas of investigation with respect of engagement, both “internal” (toward personnel) and external (toward clients) of revenue agency, and ideas for improving the effectiveness of tax administration.