This legal study approaches the problems of legal entity’s participant’s civil liability under the legal entity’s obligation. In the first part of this work a historical evolution of a legal entity and its participant is being revealed, author introduces to the variety of the theoretical doctrines of a legal entity, a conception and main features of legal entity are presented. Hereafter, a conception of a juridical person’s participant is analyzed, also the peculiarities of the participant’s legal status is passed in review in light of the limited and unlimited liability. This study also presents general conditions upon which the liability of legal person’s participant may arose. Thereinafter the problematical aspects of the limited liability juridical person’s participant liability under the juridical persons’ obligation are being discussed, attention is paid to the advantages and drawbacks of the limited liability and also to the doctrine of piercing the corporate veil in Lithuanian and foreign jurisprudence and judiciary practice. This work also reveals the positive and negative features of unlimited liability in the context of social and economical life, brings up problems concerning unlimited liability legal entity’s participant liability under legal entity’s obligation in exaction, insolvency and liquidation procedures. Finally, conclusions and suggestions to the legislator and judicial bench are being brought up.

anglicky This thesis analyzes position of trade unions as legal entities, i.e. trying to describe the features of a trade union as a legal entity and its position in the legal system. Study of trade unions from this point of view hasn't been explored too much, trade unions are traditionally seen through their functions as a subject of the social dialogue, yet the basic question of what a trade union actually is in terms of the type of legal entity, is not clear. Qualification of trade union as a legal entity is based on several aspects, each of whom is dedicated to one part of this work. The first chapter deals with definition of collective labor law, which is closely linked with a term trade union. Next part is relatively extensive historical excursion, which allows a better understanding of roots of the current understanding of this topic. Another important aspect of the legal regulation are international instruments, which protect the right of association and concretize particular aspects of this area. This protection is also reflected in the constitution of the Czech Republic. Recently new Civil Code, which has become a key standard for the regulation of trade union organizations, came into force and it is very important to understand the legislative process of this act in which delegates of...

77 6 The topic of this thesis is one of the esential segments of corporate criminal lability, sanctioning of legal persons. Corporate criminal lability was incorporated to czech legal order by by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), that came into force on 1. 1. 2012 and ever since penal sanctions can be imposed on legal persons. Main goals of the thesis are to introduce the theme to readers and critical evaluation of sanctioning in the Act. The first chapter deals with general questions of corporate criminal lability and explanation of basic condions of the criminal lability. There are also mentioned the main issues of possibility of attribution of a criminal act to a legal entity. The second charter is dedicated to sanctioning of legal persons in general. The chapter analyzes basic differences between sanctioning of legal persons and natural persons, that cause modification of purpose and principles of sanctioning of legal persons. It also covers different approaches in variability of sanctions in legal orders of european countries. The third, most important, chapter analyzes each particular sanction under the Act. It points out defects of the sanctioning and there are also mentioned critical comments of legal...

The presented diploma thesis is focused on criminal liability of legal entities, an issue which was embedded in the Czech legal law six years ago by Act No. 418/2011 Coll., On Criminal Liability of Legal Entities and Proceedings against them. The thesis is divided into four parts. The first part is concerned with the basics of legal entities criminal liability. The author tries to describe the concept of a legal entity in the light of current regulation according to the Act No. 89/2012 Coll., The Civil Code, since the Act on Criminal Liability of Legal Entities and Proceedings against them had been created under the previous Civil Code (Act No. 40/1964 Coll., Civil Code). Furthermore, the author deals with the conditions of legal entities criminal liability as well as the aspects that lead legal entities to commit crimes. The conditions for a criminal offense attribution to a legal entity are mentioned, as well. A subchapter on sanctions which may be imposed on legal entities is included. The regulation of legal entities criminal liability has particularly in recent years undergone several substantial changes. Certain amendments are examined in the second part of the thesis. The author discusses especially the extension of criminal offenses list which may be committed by a legal entity as well as the issue...

Comparison of legislation concerning criminal liability of legal entities in the Czech Republic and the Slovak Republic Abstract This master thesis deals with a very recent phenomenon of criminal liability of legal entities. Its recent implementation into national legislation of the Czech and the Slovak Republic provides evidence of its current relevance, which is followed by relentless criticism, lack of clarity and application difficulties confirms its currency. Nevertheless, discourse about its implementation by legislations of various countries around the globe can be seen in ancient history. Therefore, the first part of this thesis deals with the introduction of historical background and analyses in detail the development of this doctrine. Furthermore, it also examines the development of international discussion and lays down several international legal documents which serve either as recommendations or impose obligation onto the parties to introduce proper liability of legal entities. The most relevant part of this thesis consists of the comparison of current national legislation of the criminal liability of legal entities in the Czech and the Slovak Republic. But it also doesn't avoid the necessary line of reasoning of social essentiality of this doctrine including the disproval of reasoning which...

Abstraktv anglickém jazyce The subject matter and aim of this thesis is to analyse the positive criminal law regulation of sanctioning of legal entities in the light of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), its critical assessment and possible de lege ferenda suggestions. As a result, this thesis can be perceived as a comprehensive assessment of issues related to sanctioning of legal entities in the Czech Republic. The dissertation thesis is divided into eleven parts. The first part takes into account the international legal aspects of corporate liability, the concept of criminal liability of legal entities, arguments for and against the adoption of the Act and the legislative process leading to the adoption of the Act. Issues related to sanctioning of legal entities are dealt with in parts 2 to 11, which at the beginning discuss the basic terms of sanctioning, then analyse individual punishments and protective measures which can be imposed on legal entities, then also analyse abandonment of punishment, enforcement of punishments and effacement of conviction. Particularly interesting is the eighth part, which in addition to the treatise on the Criminal Register contains statistical overviews of the current application...

Abstraktv anglickém jazyce The subject matter and aim of this thesis is to analyse the positive criminal law regulation of sanctioning of legal entities in the light of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), its critical assessment and possible de lege ferenda suggestions. As a result, this thesis can be perceived as a comprehensive assessment of issues related to sanctioning of legal entities in the Czech Republic. The dissertation thesis is divided into eleven parts. The first part takes into account the international legal aspects of corporate liability, the concept of criminal liability of legal entities, arguments for and against the adoption of the Act and the legislative process leading to the adoption of the Act. Issues related to sanctioning of legal entities are dealt with in parts 2 to 11, which at the beginning discuss the basic terms of sanctioning, then analyse individual punishments and protective measures which can be imposed on legal entities, then also analyse abandonment of punishment, enforcement of punishments and effacement of conviction. Particularly interesting is the eighth part, which in addition to the treatise on the Criminal Register contains statistical overviews of the current application...

The Master's Thesis deals with the issue of the choice of a defence counsel and attorney for a legal entity in criminal proceedings in the context of the right to a fair trial and the right to defence of a legal entity. Defence of a legal entity in criminal proceedings is exercised by persons authorised to act on its behalf. If those persons find themselves in the incompatible procedural position of an accused, a witness or a victim in the same case, they are excluded by law from all acts on behalf of the legal entity in criminal proceedings on the grounds of a presumption of conflict of interests. The title of the Master's Thesis is based on the conclusions of the case law of the Constitutional Court which case law, in order to preserve the right of defence of a legal entity, also grants a person in an incompatible procedural position of an accused or a witness the right to choose a defence counsel or an attorney for the legal entity, subject to other conditions described in this Master's Thesis. I get focused in the introductory part on the description of the rudiments of criminal liability of legal entities, I mention the legal regulation which is used in the Master's Thesis and I summarize what is its content. Subsequently, I deal with the definition of individual persons authorised to act on...

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-06-23T14:14:11Z No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) / Made available in DSpace on 2017-06-23T14:14:11Z (GMT). No. of bitstreams: 1 Gabriel Baingo Fabris_.pdf: 1151080 bytes, checksum: 75a40c2a7c383b9e8628ba538d1b3c3a (MD5) Previous issue date: 2016-12-20 / Nenhuma / Em meio às modificações sociais, passa-se a constatar que o Direito penal é chamado para resolver problemas que outrora eram inimagináveis. Ao passo que o campo de atuação deste se amplia, verifica-se que passa a englobar novos bens jurídicos, sobretudo de cunho coletivo, supraindividual. Como resultado desta expansão, amplia-se o âmbito de responsabilidades, estendendo-se à pessoa jurídica, percebendo-se essa tendência em outros ordenamentos jurídicos. A partir de uma metodologia sistêmico-construtivista, utiliza-se a técnica de pesquisa, a partir de pesquisa bibliográfica, sobretudo de teorias previamente analisadas e discorridas pela doutrina, a partir de suas produções bibliográficas, englobando, a presente pesquisa, também, textos legislativos e análise da perspectiva jurisprudencial acerca da opção político-criminal. Ao passo em que são evidenciados problemas quando da identificação da autoria em meio à atividade empresarial, surgem problemas quanto à atribuição de responsabilidades por meio das normas de imputação inerentes ao Direito penal. Como resposta, a doutrina identifica duas formas de resolvê-lo: utilizar as normas de imputação do indivíduo que atua no interior da empresa ou utilizar normas de imputação próprias à pessoa jurídica. Partindo do pressuposto de que deveriam ser utilizadas normas de imputação diretamente à pessoa jurídica, perante o desenvolvimento das atividades empresariais, faz-se necessária uma análise acerca da adequação das normas de imputação – ação, tipicidade subjetiva e culpabilidade – sobretudo para que possam permitir a atribuição desta responsabilidade. Para esta adequação, o desenvolvimento de uma teoria do delito é realizado com base em critérios próprios da pessoa jurídica, a partir de sua própria estrutura organizativa. Desta análise, verifica-se que a doutrina não é pacífica e, embora sucetível a críticas, busca uma solução para este problema. / Amid social changes, it becomes clear that Criminal law is called to solve problems that were once unimaginable. While the field of activity of this one is widening, it turns out to include new legal property, especially of a collective issue, supra-individual nature. As a result of this expansion, the range of responsibilities is widen, extending to the legal person, perceiving this tendency in other legal systems. From a systemic-constructivist methodology approach, the research technique is used based on a bibliographical research, mainly on theories previously analyzed and discussed by the doctrine, based on its bibliographic productions, encompassing, the present research, also, legislative texts and analysis of the jurisprudential perspective on the political-criminal option. Whereas problems are shown when identifying authorship among the business activity, problems come to light while regarding the attribution of responsibilities through the rules of imputation inherent in Criminal law. As a response, the doctrine identifies two ways of solving it: using the rules of imputation from the individual that operates inside the enterprise or using rules of imputation specific to the legal entity. Assuming that the rules of imputation should be used directly to the legal entity, towards the development of business activities, an analysis is required about the adequacy of the imputation rules - action, subjective typicity and culpability – especially so that they can allow the attribution of this liabillity. For this adequacy, the development of a theory of crime is made from own criteria of the legal entity, from its own organizational structure. From this analysis, it turns out that the doctrine is not peaceful and, although susceptible to criticism, seeks a solution to this problem.

This diploma thesis deals with the issue of accounting and financing of school legal entity established churches. It solves the regulation of school legal entity, the specifics of accounting and taxation. Furthermore, the diploma thesis focuses on sources of financing for school legal entity. The main content of the diploma thesis is the description of accounting, taxation and funding of school legal entity in certain conditions Bishop gymnasium J. N. Neumann and Primary Church School in the Czech Budweis. The diploma thesis is complemented by an analysis of the financial economy of the organization for the period 2008 - 2010.