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Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantially decreased. For decades trusts have been used for estate planning purposes. The decision of the estate owner to utilise a trust for estate planning purposes involves the disposal of growth assets from the estate owner’s estate to the trust. This ensures that the value of a growth asset is pegged in the estate owner’s estate and the asset continues to grow in the trust. The asset is disposed of by way of a loan account in favour of the estate owner and the parties agree that the outstanding amount is payable on demand. In his will, the estate owner then bequeaths the outstanding amount back to the trust. However, Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962 stated that capital gains tax will be levied in cases where a debt is reduced or discharged by a creditor for no consideration or for an amount which is less than the outstanding amount. In ABC Family Trust ITC 1793 the estate owner transfer assets to the trust on a loan account and in her will, bequeathed the exact outstanding amount back to the trust. It was argued on behalf of the trust that the bequest constituted a set-off and not a discharge of the debt. However, the court stated that the set-off took place because of the “operation of law” which is specifically included in the definition of a “disposal” for capital gains tax purposes. The court applied Paragraph 12(5) and found that the trust is liable to pay capital gains tax on the full outstanding amount. In XXX Trust ITC 1835 the estate owner also transferred asset to a trust, but in her will she bequeathed the residue of her estate, and not the exact outstanding amount, to the trust. In this case the court placed emphasise on the intention of the estate owner and not on the possible application of Paragraph 12(5). The court found that it was not the intention of the estate owner to discharge or reduce the debt for no consideration. Subsequently, it was found that the trust is not liable for capital gains tax. Since these two cases Paragraph 12(5) has been deleted and Paragraph 12A inserted in the Eight Schedule to the Income Tax Act 58 of 1962. The focus of this mini-dissertation is to determine which estate planning tools were available to estate owners to prevent a capital gains liability under Paragraph 12(5). The capital gains tax effect that Paragraph 12A might have on estate planning is also discussed. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after his death. Unfortunately, for estate owners and their beneficiaries, a deceased estate has to pay an executor’s fee, estate duty and capital gains tax on the demise of the estate owner, which means the amount the estate owner intended his heirs to receive, might be substantially decreased. For decades trusts have been used for estate planning purposes. The decision of the estate owner to utilise a trust for estate planning purposes involves the disposal of growth assets from the estate owner’s estate to the trust. This ensures that the value of a growth asset is pegged in the estate owner’s estate and the asset continues to grow in the trust. The asset is disposed of by way of a loan account in favour of the estate owner and the parties agree that the outstanding amount is payable on demand. In his will, the estate owner then bequeaths the outstanding amount back to the trust. However, Paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962 stated that capital gains tax will be levied in cases where a debt is reduced or discharged by a creditor for no consideration or for an amount which is less than the outstanding amount. In ABC Family Trust ITC 1793 the estate owner transfer assets to the trust on a loan account and in her will, bequeathed the exact outstanding amount back to the trust. It was argued on behalf of the trust that the bequest constituted a set-off and not a discharge of the debt. However, the court stated that the set-off took place because of the “operation of law” which is specifically included in the definition of a “disposal” for capital gains tax purposes. The court applied Paragraph 12(5) and found that the trust is liable to pay capital gains tax on the full outstanding amount. In XXX Trust ITC 1835 the estate owner also transferred asset to a trust, but in her will she bequeathed the residue of her estate, and not the exact outstanding amount, to the trust. In this case the court placed emphasise on the intention of the estate owner and not on the possible application of Paragraph 12(5). The court found that it was not the intention of the estate owner to discharge or reduce the debt for no consideration. Subsequently, it was found that the trust is not liable for capital gains tax. Since these two cases Paragraph 12(5) has been deleted and Paragraph 12A inserted in the Eight Schedule to the Income Tax Act 58 of 1962. The focus of this mini-dissertation is to determine which estate planning tools were available to estate owners to prevent a capital gains liability under Paragraph 12(5). The capital gains tax effect that Paragraph 12A might have on estate planning is also discussed. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Depuis les travaux de Pinel à la fin du XVIIIème, l'orientation du malade mental criminel s'est faite dans la recherche d'un juste équilibre entre soin et peine, plaçant l'expertise psychiatrique pénale au centre du dispositif judiciaire. Ces dernières années, de nombreuses critiques ont émergé à l'encontre de l'expert psychiatre et de l'institution psychiatrique, tandis que de nouvelles préoccupations sécuritaires envahissaient nos sociétés. Dès lors, la tentation de criminaliser le malade mental, marqué du sceau de la dangerosité, grandit, tandis que l'article 122-1 révèle davantage l'ambiguïté de son second alinéa. Afin de mieux appréhender cette population de malades mentaux criminels, cette thèse s'articule sur deux démarches complémentaires. L'une détermine le cadre socio-historique de la recherche, l'autre est une étude descriptive rétrospective sur l'application de l'article 122-1 second alinéa. L'analyse des résultats à l'aune de cette double lecture permet de tracer plusieurs pistes de réflexions pour une réactualisation intégrative dynamique et cohérente de l'articulation santé-justice. / Since the works of Pinel, The orientation of the criminal mentally ill person was made in the search for a just balance between care and punishment, placing the penal psychiatric expertise in the center of the judicial device. These last years, numerous criticisms appeared against the expert psychiatrist and from the psychiatric institution, whereas new security concerns invaded our societies. From then on, the temptation to criminalize the mentally ill person, marked with the seal of the dangerosité, grows , whereas the article 122-1 reveals more the ambiguity of its second paragraph. To dread better this population of criminal mental patients, this thesis articulates on two additional steps. The one determines the socio-historic frame of the research, the other one is a retrospective descriptive study on the application of the article 122-1 second paragraph. The analysis of the results in the alder of this double reading allows to emit several tracks of reflections for an updating dynamic and coherent intégrative of the articulation health-justice.

Made available in DSpace on 2016-04-28T19:34:32Z (GMT). No. of bitstreams: 1 Cristiano Pereira Miranda dos Santos.pdf: 783416 bytes, checksum: 1029522ecfff68ce192c43d3721ead5e (MD5) Previous issue date: 2008-12-15 / This dissertation is going to discuss the use of referential expressions as cognitive markers of paragraphs and organisers of textual macrostructure of newspaper editorials. In the perspective of discourse reference (MONDADA; DUBOIS, 1995, 2003), this paper aims to analyse like referential expressions can contribute to the writing of paragraphs, specially, to the writing of newspaper editorials. This analysis is based on studies of Textual Linguistics whose position considers the text as an activity of social interation. Specifically, it is base on studies of discourse reference as process of generate discourse referents. The corpus consists of ten editorials published in the newspaper Folha de S. Paulo in 2007. The results suggest that referential expressions contribute to the writing of paragraphs of newspaper editorials / Esta dissertação trata do uso de expressões nominais referenciais como marcadores cognitivos de parágrafos e organizadores da macroestrutura textual de editoriais de jornal. Na perspectiva da referenciação (cf. MONDADA; DUBOIS, 1995, 2003), pretende-se analisar como as expressões referenciais podem contribuir para a paragrafação, em especial, de editoriais de jornal. Essa análise situa-se no campo da Lingüística Textual cujo posicionamento considera o texto como uma atividade de interação social. Baseia-se, especificamente, em estudos da referenciação entendida como construção de objetos-de-discurso. O corpus da pesquisa constituise de dez editoriais publicados, em 2007, no jornal Folha de S. Paulo. Os resultados obtidos indicam que expressões referenciais contribuem para a paragrafação de textos do gênero editorial de jornal

Made available in DSpace on 2016-04-26T20:23:03Z (GMT). No. of bitstreams: 1 Caio Cesar Nader Quintella.pdf: 696078 bytes, checksum: a44671ba498b295c279a835741074c8e (MD5) Previous issue date: 2014-08-19 / Complementary Law No. 104/2001 inserted the sole paragraph to Article 116 of the National Tax Code. Since such a provision was inserted in Chapter III of the Tax Codex, which deals with the triggering event and, specifically, in Article 116, for the regulation of the time of its occurrence, we would be facing a general rule that would affect the observation of occurrence of such a legal phenomenon. Given this legislative innovation of general application in the legal and tax relations, initially we analyze the interaction with the other elements that make up the national legal system, and verify its formal and material adequacy. Particularly given the immense thematic relevance of the topic and its regency in Tax Law as subsystem, we analyze the Principle of Legality, its scope and developments, to foster the engagement of provisions and effects brought with the insertion of the sole paragraph to Article 116 of the National Tax Code. Also, by the very result of such an analysis, we started to check the content, scope and consequences of the principle of legal certainty, which has an unquestionably great level abstraction and penetration into the national legal system in order to confront its corollary and impositions with the legal content and consequences of the instrument under investigation. Likewise, we address the institutes and subjects related to the central object of study, giving a greater depth to reflect on their compliance with the principles analyzed and on other general rules governing the Tax Law in Brazil. At the end, before all observations made on the subject, we promote the proper completion of the study / A Lei Complementar nº 104/2001 acrescentou ao artigo 116 do Código Tributário Nacional o seu parágrafo único. Posto que tal dispositivo foi inserido no Capítulo III do Codex tributário, que trata da ocorrência do fato gerador e, especificamente, no seu artigo 116, destinado à regulamentação do momento da sua ocorrência, estaríamos diante de uma norma geral que afetaria a constatação de ocorrência de tal fenômeno jurídico. Diante dessa inovação legislativa de alcance geral nas relações jurídico-tributárias, inicialmente analisa-se a sua interação com os demais elementos que compõem o sistema jurídico nacional, verificando sua adequação, formal e material. Particularmente, em face da imensa pertinência temática ao tema e à sua regência na seara do Direito Tributário como subsistema, analisa-se o Princípio da Legalidade, seu alcance e desdobramentos, para promover o confronto das prescrições e dos efeitos trazidos com a inserção do parágrafo único ao artigo 116 do Código Tributário Nacional. Igualmente, por decorrência da própria análise de tal instituto axiológico, passa-se a verificar o conteúdo, o alcance e os desdobramentos do Princípio da Segurança Jurídica, o qual inquestionavelmente possui grande abstração e penetração no sistema jurídico nacional, a fim de confrontar seu corolário e imposições com o conteúdo e os reflexos jurídicos do dispositivo sob investigação. Da mesma forma, abordam-se institutos e temas correlacionados ao objeto central de estudo, conferindo um maior aprofundamento à reflexão sobre a sua adequação aos princípios analisados e às demais normas gerais que regem o Direito Tributário no Brasil. Ao final, diante de todas constatações obtidas sobre tema proposto, promove-se a devida conclusão do estudo

Made available in DSpace on 2016-04-26T20:23:44Z (GMT). No. of bitstreams: 1 Louise Vilela Leite Filgueiras Borer.pdf: 1049760 bytes, checksum: 38a748ff575e19aac52d4a1fc64921db (MD5) Previous issue date: 2015-08-07 / The present work focuses the interpretation of the penalty reduction cause of the 4th paragraph of the 33th article of the 11.343/06 law, starting from the identification of the exegetical problems contained in its text, reaching to the solution that preserves its concrete application without harming constitutional principles, what´s done throughout the technique of the constitutional conforming interpretation. Basing this conclusion, the analysis begin with the actual modern context of the criminal thought in doctrine, the risks society and it´s influences, that enforce the need of promoting the guarantist constitutionalism proposed by Luigi Ferrajoli, in order to preserve the fundamental rights and of individuals and meet the constitution in all its terms . In this context, we make a criticism of the anti-guarantist practice of basing the penalty dosimetry on judicial discretion, that has been used to enable the application of the rule under consideration / O presente trabalho enfoca a interpretação da causa de diminuição de pena do parágrafo 4º do artigo 33 da Lei nº11.343/06, partindo da identificação dos problemas exegéticos que o texto da lei contém até chegar à solução que preserva a concreta aplicação da norma sem ferir princípios constitucionais, o que é feito através da técnica da interpretação conforme a constituição. Fundamentando essa conclusão, a análise se inicia com o contexto atual do pensamento criminal na doutrina, a sociedade de risco e suas influências, que fomentam a necessidade de se promover o constitucionalismo garantista proposto por Luigi Ferrajoli, de modo a preservar direitos fundamentais e cumprir a Constituição em todos os seus termos. Nesse contexto, fazemos uma crítica à prática antigarantista de basear a dosimetria da pena na discricionariedade judicial, que tem sido utilizada para viabilizar a aplicação da norma em consideração

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

<p>This paper has focused on specific aspects of the law concerning the 3rd paragraph of The Care of Young Persons Act (1990:52), LVU. The purpose of this study was to examine the prerequisite <em>other social destructive behaviour</em> in four cases where youths has been under compulsory institutional care because of their computer gaming. The study was composed on a legal dogmatic method and a legal sociologist perspective. The legal dogmatic method implies to examine the law and its elaboration, the legal sociologist perspective focus on the consequences and causes of the court of law. The study shows that problematic computer gaming is an increasing problem in society and that <em>other social destructive behaviour</em> is a wide prerequisite that need new amendment in order to ensure citizens certainty.</p>

This paper has focused on specific aspects of the law concerning the 3rd paragraph of The Care of Young Persons Act (1990:52), LVU. The purpose of this study was to examine the prerequisite other social destructive behaviour in four cases where youths has been under compulsory institutional care because of their computer gaming. The study was composed on a legal dogmatic method and a legal sociologist perspective. The legal dogmatic method implies to examine the law and its elaboration, the legal sociologist perspective focus on the consequences and causes of the court of law. The study shows that problematic computer gaming is an increasing problem in society and that other social destructive behaviour is a wide prerequisite that need new amendment in order to ensure citizens certainty.