Chovanec, Š. Criminal proceedings against legal entities Criminal proceedings against legal entities represent a significant innovation for Czech criminal procedure law. Adoption of Act nř 418/2011, about Criminal liability of legal entities and criminal proceedings against them, is considered as acceptance of the world's phenomenon of enactment of the institute of Criminal liability of legal entities. The lawmaker had chosen a special regulation for criminal proceedings against legal entities which however does not describe the issues solely. So the Penal Code is considered subsidiary applicable regardless it does regulate criminal proceedings against a natural person. The author of this text deals with risks and potential problems connected to this construct. The author of this text describes selected aspects of criminal proceedings against legal entities from its beginning to the enforcement proceeding.

Criminal proceedings against law entities Summary The Act no. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them came into force on 1st January 2012. Up until that point the legal entities could not have been prosecuted for crimes, because we had only personal liability in our country. The purpose of this diploma thesis is to research the procedural part of Act no. 418/2011 Coll., the criminal liability of legal entities and proceedings against them in more detailed way, especially discuss the specific differences in criminal procedure against legal entities, which differ from the general provisions in criminal procedure against natural persons. These specific differences contain provisions of provisional and protective measures, acts of legal entities, defense of legal entities and specific executions of punishments, which can be inflicted only to legal entities. This thesis mentions legal acts of international law, legal acts of European Union law and legal acts of national law. Moreover, the thesis contains references to articles and publications by notorious Czech criminal law experts, who research the problematics of the criminal responsibility of legal entities. This thesis includes some important judicial decisions, which were issued and are related to criminal...

Made available in DSpace on 2016-04-26T20:27:00Z (GMT). No. of bitstreams: 1 Claucio Mashimo.pdf: 437061 bytes, checksum: 94db39f16a029edc9f34dc9e6337b03d (MD5) Previous issue date: 2008-04-09 / The issue of partners liability in limited liability companies is object of extensive considerations of the part of entrepreneurs, in view of the likelihood of being made liable and having their properties, gathered throughout their lives, seized, due to exceptions to the rule provided for in article 1,052, Civil Code. Pursuant thereto, the partners are jointly liable for paying the capital stock, and, once it has taken place, the liability shall be limited to the share of each one. This paper will examine the main aspects of such liability, its exceptions, the cases that may arise from this legal provision and those arising from the mere jurisprudential construction. As for the Disregard Doctrine, we will review the application of existing theories to concrete cases. Finally, we will make a comparison review between Partners Liability in Limited Liability Companies and the Theory of Disregard of Legal Entity, by attempting to show the difference between such two institutions / A questão da responsabilidade dos sócios na sociedade limitada é objeto de grande reflexão por parte dos empreendedores, ante a possibilidade de serem responsabilizados e terem constritos os seus bens, que foram amealhados ao longo de uma vida inteira, em razão das exceções à regra contida no artigo 1.052 do Código Civil, segundo a qual os sócios são solidariamente responsáveis pela integralização do capital social, mas, uma vez efetivada, a responsabilidade estará limitada à quota de cada um. Esta dissertação abordará os principais aspectos dessa responsabilidade, suas exceções, as hipóteses oriundas da expressa previsão legal e aquelas provenientes de mera construção jurisprudencial. No que diz respeito à Disregard Doctrine, examinar-se-á a aplicação das teorias existentes à casuística. Por derradeiro, haverá análise comparativa entre a Responsabilidade dos Sócios na Sociedade Limitada e a Teoria da Desconsideração da Personalidade Jurídica, buscando demonstrar a diferença existente entre os dois institutos

Made available in DSpace on 2016-04-26T20:29:46Z (GMT). No. of bitstreams: 1 Pedro Paulo Barradas Barata.pdf: 993410 bytes, checksum: b58fa664fca20e477bebce150d3d77dd (MD5) Previous issue date: 2009-09-29 / This work comes in response to the great controversy revolving around the applicability of the disregard doctrine to consumer relations. Legal scholars have long wrangled over this issue, some of whom advocate that the Brazilian Consumer Protection Code ended up stripping legal entities of their right to separateness of assets when it comes to consumer relations. As asset separateness and the limitation on liability of business companies are held to be two of the major pillars of the capitalist system, the relevance of this issue is unquestionable. This study thus proposes an interpretation of article 28 of the Brazilian Consumer Protection Code which conciliates these principles and the philosophical tenets of said Code, by offering a systematic and historical interpretation of such rule. To that end, this work will deal with the historical origins of the limitation on liability of legal entities, and its evolution in the US and UK legal systems. Further, this work will analyze the treatment accorded to the disregard doctrine in foreign laws, its background and the current rules applying to this doctrine under Brazilian law / A escolha do objeto deste estudo se deveu à grande controvérsia que o tema da desconsideração da personalidade jurídica desperta no âmbito das relações de consumo. A doutrina vem adotando posições antagônicas com relação ao tema, sendo que parte dos doutrinadores defende que o Código de Defesa do Consumidor teria revogado a autonomia patrimonial da pessoa jurídica nas relações de consumo. Sendo a técnica da separação patrimonial e a limitação de responsabilidade das sociedades empresárias dois princípios aparentemente fundamentais do sistema capitalista, é inegável a importância de que se reveste o tema. Este estudo pretende propor uma interpretação do artigo 28 do Código de Defesa do Consumidor que concilie tais princípios com a filosofia do Código, por meio de uma interpretação sistemática e histórica da norma. Para tanto, foi analisada a origem histórica da limitação de responsabilidade das pessoas jurídicas, sua evolução no Direito norte-americano e no Direito inglês. Ainda, analisou-se o tratamento que a desconsideração da personalidade jurídica recebe no Direito estrangeiro, sua origem histórica e disciplina atual no Direito Brasileiro

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-01-22T11:33:17Z No. of bitstreams: 1 Maria Augusta da Matta Rivitti.pdf: 1729238 bytes, checksum: b788eeda56ed84dab2c91d17e2e38fa6 (MD5) / Made available in DSpace on 2018-01-22T11:33:17Z (GMT). No. of bitstreams: 1 Maria Augusta da Matta Rivitti.pdf: 1729238 bytes, checksum: b788eeda56ed84dab2c91d17e2e38fa6 (MD5) Previous issue date: 2017-12-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Fundação São Paulo - FUNDASP / The scope of this research is to analyze section 792, 3rd paragraph of the Brazilian Code of Civil Procedures, as it deals with the starting point of frauds in execution actions in cases of disregard of legal entities. The disregard of legal entity regulated by substantial law in several dispositions and fraud to execution actions regulated by procedural law were addressed by the Brazilian Code of Civil Procedures (Federal Law no. 13,097 of March 16th, 2015) in an innovative manner. This study enters the most relevant aspects of both doctrines (disregard of legal entity and fraud to execution actions), undertakes the exam of the case law concerning the starting point of fraud to execution actions, and then proceeds to analyze if the solution proposed by the new law insures legal certainty, core subject of the instant research. The study of this matter is justified by the dissent found in scholarly works and in case law and also by the direct impact over business transactions. The deductive method was applied, by means of bibliographical and case law research on the abovementioned doctrines. It was ascertained that the disposition under exam violates legal certainty, leading to its unconstitutionality / O objetivo deste trabalho é analisar o § 3º do art. 792 do CPC, que trata do marco inicial da fraude à execução em caso de desconsideração da personalidade jurídica. A desconsideração da personalidade jurídica regulada pelo direito material em diversas leis e a fraude à execução regida pela legislação processual foram inovadoramente tratadas pelo Código de Processo Civil, Lei nº 13.097, de 16 de março de 2015. Visando à contextualização desses dois institutos, em uma abordagem introdutória apresenta-se um panorama de assuntos básicos, como a personalidade jurídica, a pessoa jurídica, sua natureza, sua autonomia patrimonial, bem como sua responsabilidade civil e patrimonial. Incursiona-se aos aspectos mais relevantes de ambos, perpassa-se sobre a uniformização da jurisprudência relativa ao marco inicial da fraude à execução para analisar na parte nuclear do trabalho, se a solução proposta pela nova legislação assegura a segurança jurídica. Justifica-se a necessidade de estudo pelas divergências doutrinárias e jurisprudenciais suscitadas e a importância prática para as relações negociais. O método utilizado foi o dedutivo, com o emprego de pesquisas bibliográfica e jurisprudencial relacionadas aos institutos, permitindo-se verificar que o dispositivo legal em comento viola a segurança jurídica, conduzindo à sua inconstitucionalidade

Teisės doktrinoje teigiama, kad juridinis asmuo yra išvestinis civilinės teisės subjektas, įgyjantis civilines teises, prisiimantis civilines pareigas ir jas įgyvendinantis per savo organus, kurie sudaromi ir veikia pagal įstatymus ir juridinių asmenų steigimo dokumentus. Atsižvelgiant į ribotą darbo apimtį, darbe nagrinėjami valdybos, kaip kolegialaus valdymo organo, narių civilinės atsakomybės labiausiai Lietuvos Respublikoje paplitusiai privačiųjų juridinių asmenų rūšiai – bendrovei taikymo ypatumai. Turint omenyje, kad teisinė atsakomybė kyla nevykdant ir/ar netinkamai vykdant asmeniui nustatytas teisines pareigas, visų pirma, darbe yra identifikuojamos valdybos narių pareigos bendrovei, šių pareigų turinys, aptariama valdybos teisinė prigimtis. Pagrindinis darbo tyrimas yra nukreiptas į valdybos narių teisinės atsakomybės prigimties, jos taikymo prielaidų ir pagrindų nustatymą. Šiuo tikslu darbo autorius nagrinėja ir apibrėžia teisinį santykį, susiklostantį tarp bendrovės ir valdybos narių. Darbe analizuojama kokia civilinės teisinės atsakomybės rūšis yra taikoma valdybos nariams – sutartinė ar deliktinė. Siekiant nustatyti valdybos narių civilinės teisinės atsakomybės taikymo prielaidas, analizuojama koks iš civilinės teisinės atsakomybės valdybos nariams modelių – individualus ar kolektyvinis, yra taikomas Lietuvos Respublikoje. Taip pat darbe yra nagrinėjami civilinės teisinės atsakomybės valdybos nariams taikymo sąlygų probleminiai aspektai. Darbe plačiai... [toliau žr. visą tekstą] / Legal doctrine holds that a legal entity is a derivative subject of the Civil law which acquires civil rights, assumes civil obligations and implements it through their bodies which are formed and act in accordance with the laws and documents of incorporation. Considering the limited scope of work, this thesis analyzes the peculiarities of civil liability of Board members as a collegial body to the most widespread type of private legal entities in the Republic of Lithuania - companies. Taking into account that the civil liability arises due to a failure to perform or improper performance of civil duties, thesis defines the duties of Board members to the company, the scope of such duties, as well as discusses the legal nature of the Board. The main focus of the study is to determine the nature of legal liability of Board members, its assumptions and bases. To achieve this goal the author examines and defines the legal relationship between the company and Board members. Thesis analyzes which kind of civil liability - contractual or tort - applies to the members of the Board. In order to determine the assumptions of civil liability of the members of the Board, it is analyzed whether individual or collective model of civil liability of Board members is applied in the Republic of Lithuania. Moreover, thesis covers the problematic aspects of the conditions of civil liability applied to Board members. Thesis extensively relies on jurisprudence of the courts of the Republic of... [to full text]

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-15T14:00:08Z No. of bitstreams: 1 Irena Carneiro Martins.pdf: 492924 bytes, checksum: adb1e49b063679e6e3940d77a1771caa (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:39:33Z (GMT) No. of bitstreams: 1 Irena Carneiro Martins.pdf: 492924 bytes, checksum: adb1e49b063679e6e3940d77a1771caa (MD5) / Made available in DSpace on 2013-05-09T17:39:33Z (GMT). No. of bitstreams: 1 Irena Carneiro Martins.pdf: 492924 bytes, checksum: adb1e49b063679e6e3940d77a1771caa (MD5) Previous issue date: 2008 / Este trabalho tratou de investigar as origens do instituto da limitação da responsabilidade dos sócios e estabelecer a importância de tal limitação – a partir da harmonização entre os princípios constitucionais de proteção aos direitos sociais e os princípios – igualmente constitucionais – da livre iniciativa do qual decorre também o princípio da preservação da empresa. De modo semelhante buscou se estabelecer a importância da delimitação da responsabilização dos administradores que não possuem vínculo societário com as empresas por eles administradas tanto no âmbito legislativo quanto judicial. Nesse contexto buscou-se demonstrar – para além dos prejuízos – a ociosidade da aplicação da teoria da desconsideração da personalidade jurídica em face dos remédios jurídicos já existentes no ordenamento jurídico brasileiro para as ocasiões em que se verifique a ocorrência de fraude simulação e prática dos atos ultra vires. Advoga-se neste trabalho a possibilidade de se buscar a preservação da empresa atendendo ao chamado do devido processo legal e – simultaneamente– ao chamado da busca pela satisfação do crédito ou reparação de prejuízos ensejados mediante o abuso. da pessoa jurídica seja por administrador seja por sócio fortalecendo assim os caros institutos da segurança jurídica e previsibilidade das decisões judiciais. Concorrem também para a consagração do tudo quanto aqui exposto uma redução do ativismo judicial que se verifica em preterimento de direitos processuais que gozam de status constitucional como os da ampla defesa e do contraditório. Além disso buscou-se evidenciar a necessidade de diálogo entre Direito – através dos magistrados – e Economia a partir da compreensão por parte daqueles dos reflexos de sua atuação para o desenvolvimento econômico e consequentemente para o desenvolvimento social. Nesse tocante acredita-se útil a colaboração que pode ser fornecida pela Psicanálise a partir de uma das três instâncias do aparelho psíquico: o superego no entendimento do Judiciário como superego da sociedade. / Salvador

The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.

This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.

Criminal lability of legal entities Abstract The diploma thesis is focused on criminal lability of legal entities, which was incorporated into Czech law by Act No. 418/2011 Coll, on Criminal Liability of Legal Entities and Proceeding Againts Them (hereinafter "the Act"), which came into effect on 1 January 2012. The phenomenon of criminal liability of legal entities is a controversial topic, because it conflicts with many traditional principles of criminal law in the continental legal culture, which also includes the Czech Republic. Even after eight years since the introduction of criminal liability of legal entities into the Czech legal order, this topic is given constant attention in the field of doctrine and practice. The aim of the diploma thesis is to present a complex issue of the rise and expiry of criminal liability of legal entities in the Czech Republic and to evaluate the practical and theoretical problems that this law institute brings. The diploma thesis is divided into five chapters. The first chapter presents the reasons that led the legislature to introduce criminal liability of legal entities and presents also counter-arguments of opponents that the legislature had to deal with. The circumstances of the legislative process of the adoption of the Act and its subsequent amendments are also...