Diploma thesis is focused on non-governmental and non-profit organisation's specifications. It is aimed mainly on church-based legal entity, foundations and endowment funds, civil associations, public beneficial association and universities. One chapter describes financial management of above-mentioned organisations and its specificities including planning, fundraising, operational management and evaluation. Methods of establishment, creation, cancellation, cessation and management of the organisation are described from legal point of view. In one part of the thesis I have concentrated on tax allowances within income tax, Vehicle Excise Duty, immovable property tax, capital transfer tax, gift tax and real estate-transfer tax. The following chapter focuses on accounting and its differences compared to companies. The aim of the practical part is to analyze the financial management of registered legal entity, which is estabilished by church-based legal entity -The Archdiocese Caritas Prague. The analysis focuses on content and progress of costs and revenues in period 2005 -2007.

The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.

This thesis concerns the investment of business of two traders to four newly created companies, especially to partnership, limited partnership, private limited company and public limited company. The aim of the thesis is determine which of these forms is best for businessman according to tax burden and risk consequent of this form of business.

Šiame magistro baigiamajame darbe nagrinėjami juridinio asmens dalyvio atsakomybės pagal juridinio asmens prievoles taikymo ypatumai Lietuvos teismų praktikoje. Pirmoje darbo dalyje yra aptariamos juridinio asmens kilmės teorijos bei jų įtaka juridinio asmens dalyvio atsakomybei, analizuojamas dalyvio atsakomybės pagal juridinio asmens prievoles institutas, aptariami juridinio asmens dalyvio atsakomybės modeliai, remiantis teismų, doktrinos išaiškinimais bei teisės normų analize nustatinėjama dalyvio atsakomybės pagal juridinio asmens prievoles kilmė. Antroje darbo dalyje aptariama ribotos ir neribotos atsakomybės juridinių asmenų dalyvių teisinio statuso ypatumai, analizuojami juridinio asmens dalyvių sampratos išaiškinimai Lietuvos teismų praktikoje bei teisės doktrinoje, taip pat aptariami teisės aktų prieštaravimai bei teismų praktikos probleminiai aspektai, susiję su ribotos ir neribotos atsakomybės juridinių asmenų dalyvių teisinio statuso ypatumais. Trečioje darbo dalyje aptariama ribotos atsakomybės juridinio asmens dalyvio atsakomybės pagal juridinio asmens prievoles atsiradimo pagrindai ir jų taikymas Lietuvos teismų praktikoje. Nagrinėjami dalyvio atsakomybės pagal juridinio asmens prievoles atvejai įstatymo ir steigiamųjų dokumentų pagrindu, analizuojamos dalyvio atsakomybės pagal juridinio asmens prievoles dėl nesąžiningų dalyvio veiksmų taikymo sąlygos, apžvelgiami šių sąlygų taikymo atvejai Lietuvos teismų praktikoje, aptariami jų praktinio taikymo probleminiai... [toliau žr. visą tekstą] / This Master’s thesis analyzes peculiarities of application of the liability of a legal entity’s member under the legal entity’s obligations in Lithuanian case-law. The first part deals with theories on the origin of a legal entity and their impact on the liability of a legal entity’s member, analyzes the institution of a member’s liability under the legal entity’s obligations, discusses models of the liability of a legal entity’s member and determines the origin of the liability of a legal entity’s member under the legal entity’s obligations based on interpretations of courts and the doctrine as well as on an analysis of legal norms. The second part discusses peculiarities of a legal status of members of legal entities with limited and unlimited liabilities, analyzes interpretations of the conception of a legal entity’s member in Lithuanian case-law and legal doctrine and also deals with contradictions in legislation and problematic aspects of the case-law related to peculiarities of a legal status of members of legal entities with limited and unlimited liabilities. The third part of the thesis discusses grounds for the liability of a legal entity’s member under the legal entity’s obligations and their application in Lithuanian case-law. The part deals with cases of a member’s liability under the legal entity’s obligations on the basis of laws and incorporation documents, analyzes conditions for application of a member’s liability under the legal entity’s obligations as a... [to full text]

This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

Este trabalho tem por objetivo propor a adoção do instituto da desconsideração da personalidade jurídica pelo Tribunal Penal Internacional como forma de aumentar a efetividade de seus requerimentos de cooperação aos Estados. Para isto, foram analisadas as intervenções humanitárias e a criação dos tribunais penais internacionais de Ruanda e da Ex-Iugoslávia. Esta análise concluiu que a falta de efetividade tem sido o maior problema enfrentado pelas ações voltadas à proteção internacional dos direitos humanos. Sob este aspecto foi estudada a criação do Tribunal Penal Internacional, sua estrutura, suas normas de cooperação e apontada a falta de um instituto que garanta a eficácia de seus atos jurídicos quando estes dependem da cooperação com Estados. Através do estudo da desconsideração da personalidade jurídica percebeu-se sua compatibilidade com o Direito Internacional, em relação aos Estados sob atuação da jurisdição complementar do Tribunal. Sendo assim, defende-se sua adoção como uma contra-medida tomada no contexto da responsabilidade de um Estado perante o Tribunal Penal Internacional por um ato de não cooperação, quando este for caracterizado por fraude ou abuso de competência. Assim, afirma-se a possibilidade e a conveniência da adoção do instituto da desconsideração da personalidade jurídica como um instrumento que garanta uma maior efetividade do Tribunal no exercício de suas funções. / This work has for objective to consider the adoption of the institute of the disregard of the legal entity for the International Criminal Court as form to increase the effectiveness of its cooperation requirements to the States. For this, the humanitarian interventions and the creation of international the criminal courts of Rwanda and of Former-Yugoslavia had been analyzed. This analysis concluded that the effectiveness lack has been the biggest problem faced for the actions directed to the international protection of the human rights. Under this aspect was studied the creation of the International Criminal Court, its structure, its norms of cooperation and pointed the lack of an institute that guaranties the effectiveness of its legal acts when these they depend on the cooperation with States. Through the study of the disregarding of the legal entity its compatibility with the International Law was perceived, in re1ation to the States under performance of the complementary jurisdiction of the Court. Being thus, its adoption is defended as a countermeasure taken in the context of the responsibility of a State before the International Criminal Court for an act of non-cooperation, when this will be characterized by fraud or abuse of power. Thus, it is affirmed possibility and the convenience of the adoption of the institute of the disregarding of legal entity as an instrument that guaranties a bigger effectiveness of the Court in the exercise of its functions.

This thesis deals with the topic of privilege against self-incrimination of legal entity in administrative proceedings and in offence proceedings. The following reasons led me to the choice of this topic. First of all, it is a multidisciplinary topic involving criminal law, criminal administrative law, constitutional law, and private law, especially the regulation of legal entities. Furthermore, with the exemption of decision-making praxis of courts, and a few academic essays, attention hasn't been paid to this topic in its complexity. For this reason, this topic has offered novelty and the possibility of observing the progressive development of judicature, especially the decision-making praxis of the Supreme Court of the Czech Republic, the Supreme Administrative Court of the Czech Republic as well as the Constitutional Court of the Czech Republic and the European Court of Human Rights. The first part deals with the historical origins of privilege against self-incrimination and development of the criminal proceedings over the centuries. Special attention is paid to the fact, that privilege against self-incrimination was originally part of criminal proceedings until the 12th century, when this privilege was removed from the canon law and replaced with the inquisitional process which was linked with the...

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-08-17T13:13:32Z No. of bitstreams: 1 Fernanda Sanches Linguanotto.pdf: 893831 bytes, checksum: 05a1a0bbc98f034b9e563f5186d37d80 (MD5) / Made available in DSpace on 2017-08-17T13:13:32Z (GMT). No. of bitstreams: 1 Fernanda Sanches Linguanotto.pdf: 893831 bytes, checksum: 05a1a0bbc98f034b9e563f5186d37d80 (MD5) Previous issue date: 2017-08-11 / A master's degree dissertation that will study the application of the disregard of legal entity theory in the Brazilian Labor Court before and after the Brazilian Civil Procedure Code of 2015. We will study the procedures applicable to the disregard of legal entity in the Brazilian Labor Court, in comparison with what is stablished by the classical doctrine of disregard of legal entity / Dissertação que analisará a aplicação da teoria da desconsideração da personalidade jurídica na Justiça do Trabalho, antes e após a vigência do Código de Processo Civil de 2015. Analisaremos os procedimentos utilizados para a desconsideração da personalidade jurídica na Justiça do Trabalho, em comparação com o definido pela doutrina clássica da desconsideração da personalidade jurídica

O presente trabalho, a partir da revisão do conceito de personificação, pretende investigar como se desenvolve o processo de naturalização da pessoa jurídica e os eventuais prejuízos decorrentes para a tutela do ser humano nas organizações sociais e para a descrição do fenômeno empresarial. Sob o prisma da filosofia da linguagem, realiza-se uma revisão bibliográfica sobre a utilização do termo pessoa jurídica no discurso do Direito, destacando, principalmente, a desconstrução promovida pelo chamado nominalismo. São, ainda, propostos critérios para a identificação da naturalização, a partir de uma gradação que procura segregar os diversos grupos de casos que lhe são correlatos. A tese foi estruturada em três etapas: subjetividade, titularidade e atividade. Ao cotejar a pessoa natural com a pessoa jurídica, em cada um desses planos, espera-se revelar a assimetria de razões que separam a personificação do ser humano daquela presente nas sociedades, associações e fundações. Do questionamento do individualismo metodológico presente na noção de pessoa jurídica resulta a reconstrução do próprio sistema analítico de conceitos do discurso jurídico, com a revisão das ideias de imputação, relação jurídica, titularidade e autonomia patrimonial. / This work, from a review of the concept of incorporation, aims to investigate how the naturalization process of legal entity develops and any losses incurred for the protection of human being in organizations and for description the phenomenon of the Firm. From the perspective of philosophy of language, this thesis reviews the literature concerning to the use of the term legal person in the discourse of corporate law, especially highlighting the deconstruction promoted by so-called nominalism. They are also proposed criteria for the identification of naturalization, with a gradation that seeks to segregate the different groups of cases that are related to this process.The thesis was structured in three stages: subjectivity, legal capacity and activity. By confronting the human being with legal entity, in each of these plans, it expects to demonstrate the specificity of the process of incorporation, which prevents any comparison with real person. The revision of methodological individualism in this idea of legal personality results in the reconstruction of the concepts of imputation, legal relationship, legal capacity and limited liability.

The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic