O objetivo desta dissertação é apresentar uma análise profunda sobre os contratos built to suit ou contratos de locação nos contratos de construção ajustada. Para tanto, parte-se do exame das peculiaridades, obrigações e dos deveres inerentes a esse modelo contratual. A partir daí, com base na teoria dos contratos atípicos, busca-se apresentar as variáveis e os critérios que podem nortear sua qualificação e, como consequência, a definição das regras a ele aplicáveis. Pretende-se também apresentar o exame do contrato no contexto de conexão negocial no qual ele normalmente se insere na prática jurídica. As conclusões dessa análise serão, ao final, examinadas à luz da Lei do Inquilinato, especialmente das alterações incluídas pela Lei nº. 12.744, de 19 de dezembro de 2012. / The purpose of this essay is to present an in-depth assessment of built to suit contracts or lease agreements in adjusted construction contracts. To that end, this essay will first analyze the particularities, obligations and duties that are inherent to that contractual type. Subsequently, based on the unregulated contracts doctrine, this essay will seek to present the variables and criteria that may serve as guidelines to qualify those contracts and, accordingly, to unveil the rules applicable to them. This paper will also examine those contracts in their business context from a legal practice perspective. Lastly, the conclusions of this assessment will be considered in light of the Brazilian Tenancy Law, and more specifically of the amendments brought by Law No. 12,744, of December 19, 2012.

Submitted by Irene Nascimento (irene.kessia@ufpe.br) on 2017-01-16T19:08:21Z No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE DIREITO PAULO HENRIQUES 2016.pdf: 2474015 bytes, checksum: ffb22964cae947142575fc2b0ba2abee (MD5) / Made available in DSpace on 2017-01-16T19:08:21Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) TESE DIREITO PAULO HENRIQUES 2016.pdf: 2474015 bytes, checksum: ffb22964cae947142575fc2b0ba2abee (MD5) Previous issue date: 2016-04-14 / Capes / A propriedade da terra e outros jura in re aliena é fato econômico, social e político de complexa tradução para o Direito. A enfiteuse é a modalidade de mais abrangentes poderes de propriedade. O acesso à propriedade e a sua função social a tornam central na efetivação dos direitos humanos, o uso produtivo. A enfiteuse realiza esse fim da propriedade, ela vai além dos modelos feudal e burguês de possuir o solo. A mutação é característica da enfiteuse, instituto de direitos reais milenar de origem grega (“im-plantar, plantar em”) resiste ou é reintroduzida em países como Espanha, França e Holanda. A enfiteuse cinde a propriedade em dois domínios, útil e direto, afetando o caráter exclusivo da propriedade liberal. Tem elementos constitutivos afinados à funcionalização da propriedade, as emponemata (melhoria e aproveitamento) da terra e a longa duração ou perpetuidade que lhe dão forte aspecto social, existencial e econômico. O “domínio eminente” do Estado (Obereigentum) sobre o território dá à enfiteuse uma categoria política e constitucional. Considerando sua característica de mutação e adaptabilidade da enfiteuse ao rural e urbano, ao privado e estatal, ao público e semipúblico, entre propriedade e território, se põe a questão de sua extinção ser conveniente ou não e o modo de proceder. O histórico de caos regulatório da propriedade no Brasil será trabalhada pela análise sistêmica, histórica e circular do direito. A perspectiva de sistêmica de Luhmann permite descrevê-la em termos não tautológicos mas histórico-evolutivo. Teorias de R. Koselleck, H. Berman, T. Merrill, Anna di Robilant, B. Akkermans e R. Aronne e outros em direitos fundamentais de propriedade, moradia, e gestão territorial, ajudarão a entender o aspecto transitivo e mutante do artigo 49 dos ADCT, dos Códigos de 2002 e 1916, e propor eixos de discussão do problema enfitêutico no Brasil. / Land ownership and others jura in re aliena are economic, social and political fact of complex translation into law. The long leasehold (emphyteusis) is the jura in re aliena broader ownership powers. The access to the property and its social function make it central to the realization of human rights, its productive use. The long lease accomplishes that target of the property, it goes beyond the feudal and bourgeois models of owning the land. The mutation is characteristic of the long lease (emphyteusis), ancient institute of Greek origin ("im-planting, planting in") it resists or is reintroduced in countries as Spain, France and Netherland. The emphyteusis splits the property in duplex dominium, utile and directum, affecting the exclusive ownership of Blackstonian concept of property. It has central components to the functionalization of property, emponemata (improvement and use) of land and long perpetuity or that give it a strong social, existential ans economic. By "eminent domain" of the State (Obereigentum) over the territory, give to emphyteusis political and constitutional category. Considering this central feature of change and adaptability of the emphyteusis rural and urban, private and state, the public and semi-public, between property and territory there is a question of its extinction be convenient or not and how to proceed. The regulatory chaos history of property in Brazil it will be worked out by the systemic, historical analysis and circular of the right. Luhmann's systemic perspective allows describe it in terms not tautological but historical evolution. Theories of R. Koselleck, H. Berman, T. Merrill, Anna di Robilant, B. Akkermans e R. Aronne and others auctors in fundamental rights involved in housing, work and land management leads to retake the transitive aspect and changing Article 49 of ADCT, the 2002 and 1916 codes by calling the Constitution, its telos normative discussion to propose axes of the problem of emphyteusis in Brazil.

Submitted by Antonius Sieverding (antonius.sieverding@cbs-mail.de) on 2018-09-05T18:40:40Z No. of bitstreams: 1 final final Upload Master Thesis FGV EBAPE Antonius Sieverding.pdf: 2490687 bytes, checksum: 075d9209529073496ed1f2c4523a30c4 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-09-10T12:58:51Z (GMT) No. of bitstreams: 1 final final Upload Master Thesis FGV EBAPE Antonius Sieverding.pdf: 2490687 bytes, checksum: 075d9209529073496ed1f2c4523a30c4 (MD5) / Made available in DSpace on 2018-09-11T19:36:00Z (GMT). No. of bitstreams: 1 final final Upload Master Thesis FGV EBAPE Antonius Sieverding.pdf: 2490687 bytes, checksum: 075d9209529073496ed1f2c4523a30c4 (MD5) Previous issue date: 2018-06-19 / Objetivo – O objetivo deste trabalho é acessar o tratamento da operação de venda e arrendamento mercantil de acordo com a introdução da nova norma de arrendamento mercantil IFRS 16 e determinar suas consequências para os negócios. Devido a essas mudanças de longo alcance, a contabilização das transações de venda e arrendamento de acordo com a IFRS 16 é analisada criticamente e avaliada em relação à finalidade e aos princípios selecionados da contabilidade do IFRS. Além disso, é feita uma comparação com as disposições da IAS 17. Outrossim, esta pesquisa visa identificar espaço potencial para evitar as consequências da IFRS 16 e vincula essas descobertas à prática. Metodologia – A pesquisa foi dividida em diferentes partes. Em primeiro lugar, a fundamentação teórica é determinada com o uso de materiais do IASB em relação ao novo padrão de locação para investigar possíveis diferenças ocorridas na IFRS 16. Baseado em um exemplo prático, o procedimento contábil para uma transação de venda e arrendamento segundo a IFRS 16, para ambos envolvendo partes, é mostrado. Os resultados são discutidos e vinculados, especialmente no que diz respeito ao propósito e várias possibilidades oferecidas pela IFRS 16. Resultados – A introdução da IFRS 16 traz grandes mudanças para os negócios. Uma transação de venda e arrendamento sob a IFRS 16 leva em contraste com a IAS 17 (assumindo a locação operacional) para uma contabilidade em balanço. Limitações – Não é necessário apresentar uma análise completa e revisão do novo padrão. Aplicabilidade do trabalho – Este trabalho pode servir as empresas, assim como o auditor e contadores, como uma diretriz para o tratamento de transações de venda e arrendamento sob a IFRS 16 e mostra as consequências. Originalidade – Para o conhecimento do autor, este é o primeiro estudo que combina uma comparação entre a IAS 17 e a IFRS 16 com o tratamento de transação de venda e arrendamento e determina sua finalidade e as consequências para as empresas que usam um exemplo prático. / Purpose – The purpose of this work is to access the treatment of sale and lease back transaction in regards of the introduction of the new leasing standard IFRS 16 and determine its consequences for businesses. Due to these far-reaching changes, the accounting for sale and lease back transactions in accordance with IFRS 16 is critically analyzed and evaluated in regards of the purpose and selected principles of IFRS accounting. In addition, a comparison is made with the provisions of IAS 17. Further, this research aims to identify potential room for avoiding the consequences of IFRS 16 and links these findings to the practice. Design/methodology/approach – The research was divided into different parts. First of all, the theoretical foundation is determined with using IASB materials regarding the new lease standard to investigate possible differences occurring to IFRS 16. Based on a practical example, the accounting procedure for a sale and lease back transaction under IFRS 16, for both involving parties, is shown. The findings are discussed and linked, especially in regards of the purpose and various possibilities IFRS 16 offers. Findings – The introduction of IFRS 16 bears far reaching changes for business. A sale and lease back transaction under IFRS 16 leads in contrast to IAS 17 (assuming operating lease) to an on-balance sheet accounting. Research limitations/implications – It is not necessary to present a full analysis and review of the new standard. Practical implications – IFRS 16 will have a significant influence on future balance sheets, analyses and company valuations. This work can serve companies as well as auditor and accountants as a guideline for the treatment of sale and lease back transactions under IFRS 16 and demonstrates the accruing consequences. Originality – To the knowledge of the author, this is the first study that combines a comparison a of IAS 17 and IFRS 16 with the treatment of sale and lease back transaction and determines its purpose as well as consequences for businesses using a practical example.

Orientador: Antonio Marcio Buainain / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-03T03:34:07Z (GMT). No. of bitstreams: 1 Almeida_PatriciaJosede_M.pdf: 8815628 bytes, checksum: 2bdb477a006bb21ecdc55efaaf343acc (MD5) Previous issue date: 2002 / Resumo: Em vários países o desajuste entre a demanda e a disponibilidade de terras ociosas foi parcialmente reduzido por meio de diversas formas de cessão do uso da terra (por exemplo, arrendamento e parceria). No Brasil, apesar da coexistência de terras ociosas e de produtores sem (ou com terra insuficiente) para produzir, o arrendamento fundiário não se isseminou nem se consolidou como alternativa de acesso à terra. O objetivo central desta dissertação é analisar a dinâmica do mercado de arrendamento fundiário no Brasil, buscando identificar seus principais determinantes, institucionais e econômicos, assim como as falhas que afetam seu funcionamento. Parte-se da hipótese básica que o quadro institucional coloca entraves ao funcionamento do mercado fundiário, especialmente dos contratos envolvendo produtores mais pobres. Os proprietários não estariam interessados em correr riscos relacionados aos contratos com garantias precárias. Haveria ainda o risco de desapropriação para fins de reforma agrária de terras arrendadas e de inadimplência, uma vez que os arrendatários sofrem restrições aos mercados de insumos, serviços e, principalmente, financeiro. O estudo analisa um conjunto de hipóteses extraídas da literatura econômica para explicar as falhas de mercado. Está baseado na experiência dos Programas Municipais de Arrendamento de Terras na Região do Triângulo Mineiro e Alto Paranaíba. Conclui-se que mudanças nos direitos de propriedade poderiam beneficiar os arrendatários e os proprietários que estão sujeitos aregimes de propriedade ambíguos ou adversos. A redefinição desses direitos geraria os incentivos e a segurança necessários tanto para os proprietários arrendarem suas terras sem risco de perdê-Ias como para os produtores arrendatários realizarem investimentos mais arriscados e de longa maturação suficientes para atingir um nível de rendimento compatível com o pagamento da renda fundiária e a retenção de um excedente / Abstract: In many countries the desagreement between the demand and the avaliability of inoccupation lands was partly reduced by several ways of surrender of effects or transfer of ownerships, like rent ou partnership. Although in Brazil exist a coexistence of inoccupation lands and people with or withoutenough lands to produce. The agrarian lease lands doesn't diffused and consolidated eithe such as an altemative of accesse to lands. The central objective of this study is to analyze the dynamics of the agrarian lease lands market in Brazil, trying to identify its mainly economical and institucional determinants as well as the defects that affect its functioning. The study begings by the fundamental hypothesis that the institucional chart placed impediments at the lease lands market functioning, especially about the agreements envoluing poorly people. The landlords are n't interested in risks relationed to the agreements with precarious guarentee. Exist also to risk about the dispossession for agrarian reform of land leases and breach of contract at a time that the lease-holders suffer restriction into the raw material and service market and principally financier. This study also analyze a set of hypothesis reproduced at economicalliterature to explain some market defects basis on an experiences in Municipal Land Lease Programs at Triângulo Mineiro and Alto Paranaíba areas. It follows that the changes refering to property rights could benefit the lease-holders and landlords who are submilted to an ambigous property administration or adverse. The redefinition about those rights may be given the incentive and security necessaries as much as the landlords can lease its lands without risks of loosing them and the lease lands producers can make investiments toa risky and with a long maturation, enough to reach a level of efficiency compatible to the payment of the agrarian income and the retention of an excesso / Mestrado / Economia Agricola e Agraria / Mestre em Desenvolvimento Econômico

Les personnes publiques ne sont pas propriétaires de tous les biens qu’elles utilisent. Elles louent ou empruntent souvent les biens nécessaires à l’exercice de leurs missions. L’utilisation du bien d’autrui n’est plus envisagée comme la solution par défaut qu’elle fut longtemps. A cette fin, les personnes publiques optent pour des procédés juridiques multiples. Titulaires de la capacité à contracter, elles concluent des baux civils ou commerciaux, des prêts à usage ou des usufruits conventionnels. Elles peuvent également recourir à des procédés de droit public, tels que les marchés publics de fournitures ou les marchés de partenariat. Enfin, certains mécanismes non-conventionnels permettent également cette déconnexion entre l’usage et la propriété. En vertu d’une prérogative de puissance publique particulièrement exorbitante, l’administration est habilitée à capter unilatéralement un droit d’usage dans le patrimoine d’autrui, via son pouvoir de réquisition, par exemple. L’aptitude unique de l’administration à jouer ainsi sur plusieurs tableaux est la marque de son irréductible spécificité.L’utilisation du bien d’autrui par une personne publique est en principe le support d’une mission ou d’une tâche d’intérêt général. Pour cette raison, son exécution doit respecter les nécessités de l’action publique, ensemble de principes et exigences juridiques qui impliquent que les activités administratives soient mises en œuvre de manière efficace et sans interruption, à l’aide de moyens adaptés et dans de bonnes conditions financières. A cet égard, l’utilisation du bien d’autrui présente des atouts dont l’exercice du droit de propriété est dépourvu, au moins dans deux circonstances. Les besoins de courte durée, qu’ils soient ponctuels ou discontinus, sont mieux assouvis par la location, le prêt à usage, ou la réquisition, que par l’acquisition d’un bien. La même remarque s’applique, avec quelques nuances, à la satisfaction des besoins complexes de l’administration. Mais la difficile adaptation à l’évolution des besoins et la précarité qui caractérise un nombre important de ces techniques juridiques présente le risque d’une certaine perte de maîtrise, qui peut mettre à mal la continuité, la mutabilité, la « qualité » et la « performance » du service public auquel le bien loué est affecté. Dès lors, le droit public est appelé à réagir. Un régime juridique unifié pourrait être appliqué à l’ensemble des biens utilisés par l’administration, quel qu’en soit le propriétaire, dans le cadre de la mise en œuvre d’une activité de service public. Ces règles s’attacheraient à rendre l’utilisation inviolable, abstraction faite de l’instrument juridique qui fonde l’exercice du droit d’usage ou de jouissance par la personne publique. / Public entities do not own all the goods they use. They often rent or borrow the assets necessary for the performance of their missions. The use of the property of others is no longer considered as the default solution that it was for a long time. To this end, public entities opt for multiple legal processes. Holders of the capacity to contract, they conclude civil or commercial leases, loans or conventional usufruct. They may also use public law procedures, such as public supply contracts or partnership contracts. Finally, some non-conventional mechanisms also allow this disconnection between use and ownership. By virtue of a particularly exorbitant prerogative of public power, the administration is empowered to unilaterally capture a right of use in the patrimony of others, for example, by its power of requisition. The unique ability of the administration to play thus on several tables is the mark of its irreducible specificity.The use of the property of others by a public person is in principle the support of a mission or task of general interest. For this reason, its execution must respect the requirements of public action, a set of principles and legal requirements which imply that administrative activities must be carried out efficiently and without interruption, using appropriate and appropriate means financial conditions. In this respect, the use of the property of others presents assets whose exercise of the right of ownership is devoid, at least in two circumstances. Short-term needs, whether they are punctual or discontinuous, are better satisfied by renting, using loans, or requisitioning than by acquiring property. The same remark applies, with some nuances, to the satisfaction of the complex needs of the administration. But the difficult adaptation to changing needs and the precariousness that characterizes a large number of these legal techniques presents the risk of a certain loss of control, which can undermine continuity, mutability, "quality" and Performance "of the public service to which the leased asset is assigned. Consequently, public law is called upon to react. A unified legal regime could be applied to all property used by the administration, whatever its owner, in the context of the implementation of a public service activity. These rules would aim at making the use inviolable, apart from the legal instrument on which the exercise of the right of use or enjoyment by the public person is based.

This thesis deals with selected institutes of legislation related to tenancy under recent Civil code No. 89/2012 Sb. With respect to a limited extend, the thesis focuses only on selected issues, such as definition of basic principles and concepts or unclear provisions. The thesis consists of 4 connected chapters, leading reader from past to present to gain historical and practical view on the matter First chapter is focused on legal history of lease of immovable since antiquity to nineties of last century. Second chapter covers basic principles and concepts of tenancy such as object of a lease (suitability of a rented space is now determined by agreement not by some official decision), parties of agreement, determination of rent (if it is not agreed in contract). This chapter also contains an explanation, why legal entity can not lease a flat for living and why a subsequent sublet is not a sublet but regular lease. Third chapter describes provisions considered unclear by professionals or laymen. These provisions contains new conception of surety, limits of making business or working in a flat without of consent of the landlord, receiving new members to the household (and of course definition of household) and sublet. This chapter also contains rules for maintaining order in a building. Provisions...

The subject of the master thesis is the legal regulation of lease of business premises after the effectivity of Act No. 89/2012 Coll., the civil code. The author disserts on the subject of the thesis in eight chapters, dealing with the basic juridical institutes taken over from the previous legal regulation, as well as the newly introduced juridical institutes. In the first chapter, the author defines basic institutes of a lease as a basic juridical institute. Following up, the thesis defines the lease of a business premises; the author aims on the terminology averted from the previous socialistic terminology. The author disserts on the new approach to the business premises. A special chapter is dedicated to capability of movable things to be a subject of a lease of business premises. The second chapter deals with the commencement of a lease of business premises, specifies the subject of a lease agreement, the lease term, rent. Above the scope of a legal regulation, the author contemplates on special variants of a rent payment. Third chapter of the thesis aims on the content of a lease of business premises, i.e. the rights and obligations of a landlord and a tenant. The author breaks down the new institute of a compensation for the customer base. The thesis deals with changes in lease of business...

Development of consumers' protection issue dates back to 1970s but real beginning of the issue is considered to be at the turn of 1980s and 1990s. Ever since then has this area gone through dynamic development. The main reason behind that is fact that consumer contracts became everyday reality of our life (when buying goods, using public transportation or eating in restaurants). Another reason is unfair or even abusing behavior of businessman towards consumers. Thus main purpose of consumer's law is setting up of balance that is disrupted by economic strength and supremacy of businessman over consumer. That is achieved primarily by binding legal enactment. Securing protection of consumers from point of view both private law and public law including definitions of consumer, businessman and consumer contract is described in chapter number four and six. Consumer law isn't privilege of civil law only. Whole sphere of consumer law overlaps into commercial law, administrative, criminal and European law as well. Numerous legal acts, public notices, regulations and orders that more or less regulate consumer law are the evidence. Consumer law is strongly affected by European legislation - especially by secondary sources of law (directives). Both evolution and sources of law are described in chapter number...

Issu de la pratique contractuelle anglo-saxonne et codifié en France à l'issue des lois “Grenelle de l'Environnement”, le contrat de bail vert vise l’amélioration des performances énergétiques et environnementales des immeubles tertiaires. A l’échelle internationale, ce dispositif contractuel constitue un élément de la politique de lutte contre les émissions anthropiques de gaz à effet de serre plébiscitée à la fin des années 1990 par l'ONU et par l'Union Européenne. Par-delà sa légitimité, l’application du bail vert illustre des intérêts divergents, des conceptions variées de durabilité, des droits d’usages multiples de la propriété, révélateurs du dualisme sujet/objet entre l’homme et l’idée de nature au sein du phénomène d'urbanisation. En tant qu’il procède du libéralisme économique actuel, le bail vert met en lumière les contradictions du projet de développement durable au sein du secteur immobilier. Il est le fruit d'une anthropisation exacerbée et s’avère être une norme molle, difficile à mettre en oeuvre dans l’hexagone.Réactiver l’utilité juridique du bail vert implique un désenchantement des présupposés médiatiques du développement durable pour accéder à la connaissance de son “devoir-être” contractuel. Cette catharsis du principe est indispensable pour établir l’efficacité de “l’être” contractuel que doit former le consentement entre bailleurs, locataires et exploitants techniques autour d’un même projet d'amélioration environnementale. Néanmoins, ce modèle contractuel ne saurait retrouver sa finalité sans l’intervention autoritaire d’une superstructure institutionnelle dévolue à établir l’obligatorieté de la norme environnementale. Cette thèse s’emploie à susciter un intérêt doctrinal pour cette nouvelle ramification du droit - l’immobilier environnemental - mais également à proposer au législateur un processus original d’admission du statut juridique de l’annexe environnementale. Cette thèse invite ainsi les producteurs de normes à repenser l’application du développement durable dans la cité par la mise en place de leviers, sources d’un nouveau paradigme juridique / Arisen from the contractual Anglo-Saxon practice and codified in France thanks to the ‘Grenelle Laws’, the green lease contract aims at improving the environmental and energy performance of a commercial building. At the international level, this contractual tool constitutes an element of the struggle policy against human greenhouse gas emissions that has been claimed in the late 1990’s by the UN and the EU. Beyond its legitimacy,the implementation of the green lease points out diverging interests, varied conceptions of sustainability,multiple rights of property usage, revealing the duality subject/object expressed on the urbanization phenomena between man and nature. As the green lease is a child of economic liberalism, it reveals the discrepancies of sustainability in the real estate sector. It is the fruit of an heighten anthropisation and turns out to be a soft standard, harsh to implement in France.Recovering the legal usefulness of the green lease involves a disenchantment of the mediatised presumptions towards sustainability so as to access to the knowledge of its ‘must-be’ contractual. This catharsis of the principle is imperative to re-establish the efficiency of the ‘state-of-being’ of the contract, i.e. the consent of landlords, tenants and facility managers around the same project of environmental improvement. Nonetheless, this type of contract won’t be able to recover its target without the compelling intercession of the superstructural institutions committed in establishing the binding nature of the environmental norm. This thesis works on provoking a doctrinal interest for this new embranchment of the law (sustainability in real estate), butalso on suggesting to the legislator a genuine admittance process of the French green lease status. This thesis invites the norm producers to reconsider the legal practice of sustainability in the city by implementing leverages that generate a new legal paradigm.

Aim of this master thesis is to describe the service of Full Service Leasing, as a modern form of financing and management of assets, primarily automobile fleet. Description of full service leasing is designed as a comprehensive and complete guide to support reader's position when deciding to finance and manage a fleet by this service. Whether the reader is an entrepreneur, CFO, fleet manager, new employee of leasing company, or anyone who is interested in this service, this master thesis will give him information that would otherwise be obtained only very fragmented. Chapters individualy present full service leasing from different perspectives and author's comments are linking them in a single unit.