The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the thesis contrast sharply to the merely instrumental or functional conceptions of taxation and tax law that dominates today’s common understanding of taxation and tax law. The thesis lays out the basis for a new general theory of tax law, but does not develop in detail each of the elements of such a theory. The thesis first lays out the problem by analysing different definitions of tax avoidance, tax evasion, and tax planning, as well as their shortcomings. From that discussion, it emerges that the ways in which tax avoidance has been conceptualised are not only unclear but they also fail to produce any relevant insight into the problem of tax avoidance. The thesis then relates those shortcomings to what it calls the classical paradigm of tax law, which leads, in turn, to the contemporary general theory of tax law. A combination of these conceptions – of the substance (function) and form of tax law – explains that the structure of tax law is based on a conception of the obligation to pay taxes in which there is space for tax avoidance. The thesis argues that, in doing so, the purpose of tax law is defeated. Recent alternatives to the contemporary general theory are also analysed and critically evaluated. The second part of the thesis develops the positive aspect of the argument, in three connected moves. First, an argument is provided to prove that both liberal egalitarian and luck egalitarian theories of justice are not able to offer an answer to tax avoidance because they consider taxes and tax law to be mere instruments for redistribution. Second, a substantive reinterpretation of taxation as a practice with an internal good is presented, in which mutual recognition is defended as taxation’s internal good. Finally, an argument for the thesis that the best possible understanding of tax law requires us to interpret it as a teleological institution is provided. With this positive programme, the thesis aims at providing a superior alternative to the merely instrumental conception of taxation and tax law that derives from the classical paradigm presented at the outset. Its superiority is evidenced by the fact that the alternative provided can offer us the conceptual resources to understand the problem of tax avoidance and hence of what tax law is about.

The European Arrest Warrant (EAW) is the first and most important measure in the field of European criminal law for the purpose of implementation of the principle of mutual recognition of judicial decisions. The Framework Decision which introduced it was adopted on 13 June 2002 following point 35 of the Conclusions of the Tampere European Council of 15-16 October 1999 (aiming at abolishing the formal extradition procedure among the Member States of the European Union). The Warrant is a judicial decision issued by a Member State, which requires the arrest and surrender of a person by another Member State, for the purposes of conducting a criminal prosecution or executing a custodial sentence or detention order. It is issued when the person whose return is sought is accused of an offence for which the law establishes a maximum of at least one year in prison, or when the person has already been sentenced to a prison term of at least four months. The research aims at exploring the context in which the EAW was adopted, as part of the mutual recognition agenda. This will be done through an analysis of the substantive and procedural legal aspects of its implementation. Is mutual recognition correctly implemented? While some authors hail it as a giant leap towards a new system of inter-state judicial cooperation, others view it as a danger for the traditional principles of criminal law as developed in Europe in the last centuries. The thesis will look at the functioning of the EAW in the EU criminal law area and at its implications for national sovereignty as well as individual rights, with particular reference to the radical modification of the principles of classical extradition law. An evaluation of its effectiveness and its real importance will be carried out from both an international and a European law point of view.

Mutual recognition versus harmonization - development and perspectives of the criminal law in the EU Abstract The criminal law, which stood away from the attention of the mainstream European integration process for a long time, is at present considered one of the fastest growing spheres of the Union law. The thesis focuses in 8 chapters on the development and perspectives of the criminal law in the EU by analysing two main forms of the development of the member states' cooperation in this area, which are mutual recognition and harmonization. After an introductory part the second and third chapters at first pursue historical roots of the member states' cooperation in the area of the criminal law and the description and justification of the current legal framework of the EU criminal law, which has been set up by the entry into force of the Lisbon Treaty in 2009. The key notions this thesis focuses on are the principle of mutual recognition and harmonization, therefore a comprehensive chapter deals with each of these terms (chapter four with mutual recognition, chapter five with harmonization). The chapter about mutual recognition points out to its origin, grounds for the use of the principle of mutual recognition in the criminal area, centres at its basic characteristics and mutual trust as a central notion...

<p>The European union started as an area of economic cooperation, but has developed into an area of cooperation in many legal fields. There are these days even cooperation when it comes to dealing with criminals. There is a new procedure called the European arrest warrant which goal is to make the extradition of criminals between the different member states in the European union more efficient. Sometimes when a state receives a European arrest warrant they have to extradite the person in question without doing any investigation of their own. The procedure is based on the principle of mutual recognition. This principle means that the member states should recognise the legal decisions of the other member states, as they were their own. The aim of the thesis is to see if this procedure is acceptable concerning the legal security. Will the procedure with the European arrest warrant effect the legal security for the suspects, or the rest of the citizens?</p>

The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated. If these problems are solved, the principle of mutual recognition, in addition to harmonisation, could become an excellent tool for the upholding of the free movement of goods in the common market.

The European union started as an area of economic cooperation, but has developed into an area of cooperation in many legal fields. There are these days even cooperation when it comes to dealing with criminals. There is a new procedure called the European arrest warrant which goal is to make the extradition of criminals between the different member states in the European union more efficient. Sometimes when a state receives a European arrest warrant they have to extradite the person in question without doing any investigation of their own. The procedure is based on the principle of mutual recognition. This principle means that the member states should recognise the legal decisions of the other member states, as they were their own. The aim of the thesis is to see if this procedure is acceptable concerning the legal security. Will the procedure with the European arrest warrant effect the legal security for the suspects, or the rest of the citizens?

<p>The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated. If these problems are solved, the principle of mutual recognition, in addition to harmonisation, could become an excellent tool for the upholding of the free movement of goods in the common market.</p>

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / From a phenomenological perspective, is investigated the ethical concepts of alterity and mutual recognition in the work of Paul Ricoeur. In the first place, it s shown that, after pointing out the central role of the other in the Aristotelian concept of friendship and the second formulation of Kantian s categorical imperative, Ricoeur suggests the practical wisdom as a point of balance between the teleological tendency and deontological. In the second place, based on the phenomenological approach, it is demonstrated that the radical polarization in terms ego and alter ego is invalid insofar that it does not lead the valorization of other's uniqueness. From the relationship between the ethic of respect and sympathy of the phenomenology, results that is necessary situate the historical character and anthropological of the alterity, firmed by the inherent conflicts in the struggle for recognition. Finally, it is evident that the struggle, the violence and the disregard are forms of recognition of someone that deny the alterity and conceal the desire for solitude through his death. As an alternative to the recognition for the struggle, is presented a model of peaceful recognition that is established through the generosity and gratitude, inherent of the dynamics of exchange of gifts. / Desde uma perspectiva fenomenológica, investigam-se os conceitos éticos de alteridade e de reconhecimento mútuo na obra de Paul Ricoeur. Em primeiro lugar, mostra-se que, depois de destacar o papel central do outro no conceito aristotélico de amizade e na segunda formulação do imperativo categórico kantiano, Ricoeur sugere a sabedoria prática como ponto de equilíbrio entre a tendência teleológica e a deontológica. Em segundo lugar, com base na abordagem fenomenológica, demonstra-se que a polarização radicalizada nos termos ego e alter ego é inválida na medida em que não leva à valorização da singularidade do outro. Da relação entre a ética do respeito e a fenomenologia da simpatia, resulta que é preciso situar o caráter histórico e antropológico da alteridade, firmado mediante os conflitos inerentes à luta pelo reconhecimento. Por último, evidencia-se que a luta, a violência e o desprezo constituem formas de reconhecimento do outro, que negam a alteridade e ocultam o desejo de solidão mediante a sua morte. Como alternativa ao reconhecimento pela luta, apresenta-se o modelo de reconhecimento pacífico que se estabelece por meio da generosidade e da gratidão, próprios da dinâmica da troca de dons.

京都大学 / 新制・課程博士 / 博士(人間・環境学) / 甲第25369号 / 人博第1111号 / 新制||人||259(附属図書館) / 2023||人博||1111(吉田南総合図書館) / 京都大学大学院人間・環境学研究科共生人間学専攻 / (主査)教授 安部 浩, 教授 戸田 剛文, 教授 青山 拓央, 教授 上原 麻有子 / 学位規則第4条第1項該当 / Doctor of Human and Environmental Studies / Kyoto University / DGAM

Dans le cadre de la relation de soin, l'action soignante du prendre soin est souvent associée à la recherche de ce qui serait la juste distance professionnelle. Les problématiques habituelles de l'identification d'une limite objective opérant une séparation entre deux intériorités afin de garantir l'espace d'une intimité, relèvent d'une conception réductrice fondée sur une représentation où intériorité et extériorité s'excluent mutuellement. Le concept de tact relationnel, permet de sortir de cette impasse par le fait qu'il pose le problème sous l'angle d'un espace corporel qui se constitue dans une relation duale sans cesse réinventée dans un art du faire. Cette habileté tactilaire combinant un art pratique qui mobilise des savoirs et des manières d'être spécifiques, se fonde sur un sens esthétique (tactilairité) qui sait subtilement toucher les espaces de l'intériorité mouvante du soi. Elle parvient à appréhender l'aire de l'intime grâce à un art de l'appréciation de l'intouchable, par une plasticité des espaces symboliques du corps et par une activité de la pensée qui ne sauraient être dissociées. Ainsi le tact relationnel est moins en lien avec le toucher comme le suggère sa parenté étymologique et métaphorique avec le tact sensoriel, qu'avec la recherche habile et délicate d'une reconnaissance mutuelle au fondement des interactions intersubjectives dont le corps et sa gestuelle constituent le support le plus explicite. Le tact comporte ainsi des principes informels spécifiques qui ne peuvent se confondre avec les seules règles de la politesse / The concept of tact is usually associated with the idea of touching, which is the genuine etymology. However, relational tact concerns a very special aspect of touching, because it is a none physically touching act regarding a kind of attitude trying to preserve anyone from the humiliation of being taken as an object rather than as a subject. Healthcare relationships especially have to be examined thoroughly by the way of tact in order to understand the fundamental human need for respect hidden in tact. Different from politeness, tact is the specific art of respecting others without conventional and formalized rules. It needs a capacity of building an area in which the partnerships can find a mutual respect of each other. According to interactionism sociology tact is really a face work that needs an ability never really taught in medical studies. Thanks to interactionism we can emphasize the base of these relationship attitudes. They depend on the frame in which interactions take place. This area must be though together with other concepts because of the weakness of the former ones. So, tactilairity could translate the capacity of making an informal area in every meeting and especially in healthcare relationships. Tactilairian ability is one of the ways to efficiently succeed in pacified relationships