The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

The primacy objective of this study is to determine if the acceptance of electronic payments will improve the service delivery at SAPS King William's Town? The secondary objectives are: * To determine if the SAPS are complying with sections 2 (d), (g) and (k) of the ECT Act * To make recommendations that can be used by management of the SAPS with regards to the acceptance of electronic payments as an e-government principle. Will the acceptance of electronic payments improve the service delivery of the SAPS King William's Town? The research design for the purpose of this mini dissertation will be that on an exploratory study. Data will be collected by means of questionnaires. The purpose of the mentioned technique is firstly to collect information from the SAPS to determine if the electronic payment of fines and bail would improve the efficiency and effectiveness of the SAPS at King William's Town. The population sample for this research project will be the employees of the South African Police Service in the Eastern Cape, members of the community and the clerks of the court Data was analyzed using qualitative methods. / Economics / M. Tech. (Business Administration)

Made available in DSpace on 2016-08-02T21:42:38Z (GMT). No. of bitstreams: 1 Wilson Moises Paim.pdf: 787318 bytes, checksum: 77fe4c3321b0d98193288af05a941cf7 (MD5) Previous issue date: 2014-07-21 / The disorderly urban development and a lack of an efficient public policy have prompted to a diversification of management to natural resources, mainly when are referring to water system and sanitations. The regulatory framework excised in 80 s decade established the public policy for the natural environment, which also brought new advance topics about that, triggering a numbers of actions that turned not only for bureaucratic structure and prevention, but also for solutions to the degradation and natural resources depletion. With the advent of the specific watershed source protection laws and the São Paulo State law number 13.579/09, that cares about Billings reserve area, it is notable an advance related to management issues of development and protection of the characteristics of its location. The government used practices of the law against environmental crimes as some public policy tools tactics to contain actions refers to the environment damaged. The objective of this research, is to analyze some possible discrepancies between the financial penalties applied when occurs environmental infractions and the Models of environmental evaluation assets, to affect a simulation of deploying a hotel within protected areas and recovery watershed source at São Bernardo County located in São Paulo State. The development of this research it was based on Modified Replacement Cost (MRC) to dimension the possible impacts brought from the Enterprise Lodge Inn and its respective economic values. After, the environment impacts were related to county laws to determined values with possible fines applied to the damage caused by those companies. Among the results raised, it was verify a significant discrepancy between economic valuation and the fines applicable, which means the impacts of fines applied against impermeability of soil and groundwater contamination becomes respectively with the different total amounts of R$ 804.922,78 and R$ 453.333,33. In the beginning of the methodology used in this research, it could notice that the fines applied in cases of damage to the environment sometimes doesnt achieve the objective of the protection, which is to inhibit the action of the offender, because the real economic cost doesnt measure the value of the penalty by the time is applied / O crescimento desordenado e a ausência de políticas públicas mais eficientes levaram a uma diversificação quanto ao uso dos recursos naturais, principalmente no que se refere à água para o saneamento básico. O marco regulatório estabelecido na década de 1980 registrou as políticas públicas para o meio ambiente, que trouxeram avanços sobre o tema, desencadeando uma série de ações voltadas tanto para a estrutura burocrática e da prevenção, quanto solução para os problemas de degradação e esgotamento dos recursos naturais. Com o advento das leis específicas de proteção aos mananciais e mediante a lei 13.579/09 do Estado de São Paulo que trata sobre a área da Billings, percebeu-se um avanço na questão do gerenciamento para proteção e desenvolvimento de acordo com as características da região. Instrumentos de políticas públicas para conter as ações referentes aos danos causados ao meio ambiente, como a lei contra crimes ambientais foram às ações práticas do Estado para conter tais ações. O Objetivo desta pesquisa é analisar as possíveis discrepâncias entre as penalidades financeiras aplicadas na ocorrência das infrações ambientais e os modelos de valoração dos ativos ambientais, utilizando a simulação de implantação de um hotel em áreas de proteção e recuperação de manancial no Município de São Bernardo do Campo no Estado de São Paulo. O desenvolvimento da pesquisa se baseou no método de custo de reposição (MCR) para dimensionar os possíveis impactos gerados por um empreendimento hoteleiro e seu respectivo valor econômico. Posteriormente, os impactos ambientais foram relacionados com a legislação do município para determinar os valores das possíveis penalidades aplicáveis ao dano causado. Dentre os resultados levantados, verificou-se uma significativa discrepância entre a valoração econômica e as multas aplicáveis, sendo que nos impactos referentes a impermeabilidade do solo e contaminação do lençol freático, com diferenças superiores em relação às penalidades de R$ 804.922,78 e R$ 453.333,33 respectivamente. A partir da metodologia aplicada na pesquisa, observou-se que as penalidades incidentes em casos de danos ao meio ambiente, muitas vezes não atinge o objetivo, que é inibir a ação do infrator, pois o real custo econômico não é medido na aplicação do valor da multa.

[pt] O caso do apartheid na África do Sul foi singular porque institucionalizou um arranjo sociojurídico diametralmente oposto às normas que balizaram a gestação da ordem internacional pós-Segunda Guerra Mundial. A notável contradição catalisou uma reação em cadeia no combate ao regime sul-africano, e o ativismo antiapartheid conseguiu operacionalizar uma das mais dinâmicas redes de ativismo transnacional, desenvolvendo canais de diálogo e um amplo leque de estratégias de combate nas esferas doméstica, regional e internacional. O presente estudo - ancorado na literatura construtivista sobre o ativismo transnacional - irá problematizar a formação e funcionamento da rede de ativismo transnacional antiapartheid e suas ferramentas operacionais, como o efeito-bumerangue, analisando sua influência sobre a execução de sanções estratégicas, sociais, econômicas contra o regime segregacionista sul-africano. / [en] The case of apartheid in South Africa was unique because it institutionalized an socio-juridical arrangement diametrically opposite to the norms which has framed the gestation of the international order after World War II. The remarkable contradiction catalyzed a chain reaction in fighting the South-African regime, and the anti-apartheid activism could operate one of the most dynamic transnational advocacy networks, developing channels of dialogue and a wide range of strategies to combat on domestic, regional and international spheres. This study - anchored in the constructivist literature on transnational activism - will discuss the formalization and operation of the antiapartheid transnational advocacy network and its operational tools, like the boomerang pattern, by analyzing its influence on the implementation of economic, strategic and social sanctions against the South African segregationist regime.

Made available in DSpace on 2015-05-07T14:27:14Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 986948 bytes, checksum: 4449a4b5443576930c085b1c03c80845 (MD5) Previous issue date: 2009-08-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The scientific studies that take care of criminal measures have two punitive proposals for confronting violence: the Maximum criminal law theory and the theory of criminal law. The first expresses the intense criminalizing movement of social conducts and the punish stiffening, that results into an overcrowding of prisons and else confirms a interventionist State mode whose choice is the repressive treatment of the convicted instead of acting in a social ambit. Already the Minimum criminal law theory, together with the theory of Penal Garantism Theory, brings the proposal of reducing the punish character of State into the minimum required, and, thus, expect to cause the lowest suffering possible in the penalties application. That means just the exercising of the humans rights guarantee in favor of convicted, on the Brazilian penal execution, which enables its objective of replace that prisoner in social environment again. Considering the conditions of disrespect to human dignity, found in majority of Brazilian prisons establishments, the Minimum Penal Right tends to be applied through alternatives penalties to prison. Thus, the national penitentiary policy organization provides directions for the creation of institutions that takes care of alternatives penalties implementation like a solution to the inefficient prison system in Brazilian states, among them, the Supervision and Accompaniment of Penalties and Alternative Measures (CEFAPA), in Paraíba State. On the theme above, this work was developed through qualitative research, based on bibliographic and empirical studies, together with CEFAPA, to verify if the practice of alternative penal execution is less agressive of the human rights and achieves a garantist and appropriate answer to Minimum Penal Right. For both, visits were done in the Psychosocial Center of Paraíba State, situated on the judicial district of João Pessoa City, which allowed the realization of interviews with professionals and provides of alternative penalties. The results point difficulties of some providers related to the monitoring and understanding of the punish system because of the penalties easiness and their accidental causes. However, advantages were also verified, by displacing lawbreakers of minor or medium offensive potential from the ordinaries prisons environments; considering providers individualities; softening the prisoners stigmas and prejudices; enabling the reflection of the provider about his illicit conduct, reaching a social responsibility sense, without the incongruity of being out of his social group. Therewith, it is concluded that the alternatives penalties application is less aggressive of the humans rights, and therefore enables the lowest suffering to its recipients. / Os estudos científicos que cuidam das medidas penais apresentam a existência de duas propostas punitivas para o enfrentamento da violência: a teoria do Direito Penal Máximo e a teoria do Direito Penal Mínimo. A primeira expressa o intenso movimento criminalizador de comportamentos sociais e o enrijecimento das punições, que provocam a superpopulação carcerária e coadunam-se com o perfil de um Estado intervencionista na esfera repressora em detrimento da sua atuação no âmbito social. Já a teoria do Direito Penal Mínimo, juntamente com a teoria do Garantismo Penal, traz a proposta da redução do caráter punitivo do Estado ao mínimo necessário e, assim, almeja provocar o menor sofrimento possível na aplicação das penas. É a garantia dos direitos humanos dos apenados que vai repercutir nesse sofrimento mínimo e, no âmbito da execução penal brasileira, possibilitar seu objetivo ressocializador. Diante das condições de desrespeito à dignidade humana, encontradas na maioria dos estabelecimentos prisionais brasileiros, o Direito Penal Mínimo tende a ser aplicado através de penas alternativas à prisão. Assim, a organização da política penitenciária nacional oferece direcionamentos para a criação de órgãos que cuidem da implementação das penas alternativas à prisão nos Estados brasileiros, entre eles, a Central de Fiscalização e Acompanhamento das Penas e Medidas Alternativas (CEFAPA), existente na Paraíba. Diante do tema exposto, este trabalho desenvolveu-se através de pesquisa qualitativa, respaldada em estudos bibliográficos e empíricos, junto a CEFAPA, no sentido de verificar se a prática da execução penal alternativa é menos violadora dos direitos humanos e se alcança uma resposta penal garantista e adequada ao Direito Penal Mínimo. Para tanto, ocorreram visitas ao Núcleo Psicossocial desta Central, localizado na Comarca de João Pessoa, as quais oportunizaram a realização de entrevistas com profissionais e prestadores de penas alternativas. Os resultados apontaram dificuldades quanto ao monitoramento e quanto à compreensão do sistema de punição, por parte de alguns prestadores, diante do peso brando das penas e de causas acidentais. Entretanto, também foram verificadas vantagens em se afastar infratores de menor e médio potencial ofensivo dos ambientes prisionais; considerar as individualidades dos prestadores; amenizar os estigmas e preconceitos ligados às pessoas aprisionadas; dar meios do prestador refletir sobre sua conduta ilícita, alcançando um senso de responsabilidade social, sem a incongruência de estar fora do seu grupo social. Com isso, conclui-se que a aplicação dessas penas é menos violadora dos direitos humanos e, por isso, possibilita o menor sofrimento possível aos seus cumpridores.

There are 78 protected areas in Peru covering 22 million hectares corresponding almost 17 percent of national territory. This article reviews essential aspects of protected natural areas studying scopes, purposes, types, categories and levels such as: requirements for setting, amendment and repeal; activities allowed and forbidden within them; institutional management, among others. Finally, this work concludes with some brief thoughts on legal and institutional challenges of the Sistema Nacional de Áreas NaturalesProtegidas por el Estado (SINANPE) (National System of State ProtectedNatural Areas). / En el Perú existen setenta y ocho áreas protegidas de nivel nacional, que en su conjunto cubren más de veinte y dos millones de hectáreas que equivalen casi al diecisiete por ciento del territorio nacional. El presente artículo, tras abordar los alcances, objetivos, tipos, categorías y niveles de las áreas naturales protegidas, pasa revista a los más trascendentes aspectos que las envuelven, tales como los requerimientos para su establecimiento, modificación y derogación; las actividades permitidas y prohibidas dentro de ellas; su gestión institucional; entre otros. Finalmente arriba a unas concisas reflexiones sobre los retos legales e institucionales que el Sistema Nacional de Áreas Naturales Protegidas por el Estado (Sinanpe) debería afrontar.

À la fin du Moyen Âge, la place que doit occuper le bourreau au sein de l’organisation judiciaire et, par extension, au sein de la société, demeure relativement obscure. Il faut attendre le XIVe siècle pour qu’une ébauche du régime professionnel de l’exécuteur émerge progressivement en dépit du laconisme d’un grand nombre de sources juridiques. De par sa connexion avec la mort judiciaire, cet agent n’est pas cantonné au rôle de simple exécutant des peines mais est un véritable symbole pourtant relégué aux limites de la sphère sociale. Cette exclusion en fait une main d’oeuvre polyvalente à même de remplir des tâches de police. Le maître de la haute et basse justice permet donc d’assainir la ville tant métaphoriquement, en châtiant les criminels, que matériellement en encadrant certains parias et en éliminant les déchets urbains. Il apparaît comme une figure judiciaire et administrative originale par son mode de fonctionnement et ses attributions ainsi que les différentes rémunérations qui en découlent. La fin de l’Ancien Régime le consacre comme l’incarnation d’un système pénal reposant sur des peines corporelles vouées à disparaître. / At the end of the Middle Ages, the place occupied by the hangman inside the judicial organization and, by extension, inside society, remains quite obscure. It is only at the turn of the XIVth century that a draft of the Contract Killer's professionnal status progressively emerged despite the terseness of numerous juridical sources. Because of his connexion with judicial death, this agent was not confined to the role of simple executor of the penalties but was a true symbol thereof. Yet he was left on the fringes of the social sphere. This exclusion turned him into a polyvalent hand, one able to realize various police tasks. The hangman thus sanitized the city both metaphorically − by punishing criminals − as much as materially − by framing some parias and supressing urban wastes. He appears as a judicial and administrative figure, original by its operating and attributions as well as through the various remunerations this entailed. The end of the Old Regime consecrated him as the incarnation of the criminal system, based on corporal punishments which were destined to disappear.

Le XXe siècle aura été celui de l’essor de la bonne foi objective en droit des contrats, et plus largement, de la prise en compte du comportement du contractant. La consécration des concepts de devoir et d’incombance contractuels permet d’appréhender techniquement cette donnée juridique sans altérer la catégorie des obligations civiles. Le devoir contractuel est une règle de comportement que le contractant doit observer tout au long de l’exécution du contrat, sous peine de commettre une faute contractuelle. Ainsi, par exemple, les exigences de bonne foi et de sécurité sont des devoirs en ce qu’ils imposent une certaine attitude au contractant, de manière continue, au-delà des obligations qu’il doit exécuter. L’incombance contractuelle est également une contrainte purement comportementale, mais sa particularité est qu’elle ne pèse sur le contractant que s’il désire obtenir l’avantage qu’elle conditionne. Il s’agit d’une exigence préalable et adventice à l’exercice d’un droit. Par exemple, l’acheteur qui désire obtenir la garantie du vice caché doit en dénoncer l’apparition au vendeur ; l’assuré qui veut bénéficier de la garantie du sinistre doit informer l’assureur de sa survenance. À ces notions correspondent des sanctions distinctes : si le manquement au devoir contractuel peut entraîner l’application des remèdes liés à l’inexécution de l’engagement, l’inobservation d’une incombance est, en revanche, spécialement sanctionnée par la déchéance du droit conditionné. / The XXthe century has given rise to the notion of objective good faith in contract law, and more generally, to a standard by which the behaviour of parties to an obligation is judged. The adoption of the concepts of contractual duty and incombance allows a technical approach without affecting the category of civil obligations.Contractual duty is a code of conduct that the contracting party has to observe throughout the performance of the contract ; otherwise it might be viewed as being in a breach of contract. For example, the requirements of good faith and security are duties in that they require the contracting party to adopt a certain conduct on an ongoing basis, in addition to the obligations the contracting party has to carry out under the terms of the contract.Contractual incombance is also a merely behavioural constraint, however it differs in that it weighs on the contracting party only if they wish to benefit from the advantages it determines. It is a prerequisite for the exercise of a right. A buyer who wishes to avail himself of a legal warranty against latent defects, for example, must point out any defect to the vendor, just as the insured who wishes to make a claim must report the covered incident to his insurance company.Distinct sanctions apply to these notions : in case of a breach of contractual duty, penalties can be awarded as a result of the party’s failure to perform its contractual obligations ; on the other hand, non-compliance with and incombance will entail the loss of the determined right.

Cette thèse est consacrée à l'étude des mécanismes de poursuites et de sanctions en droit pénal douanier afin d'en discerner les particularités et d'en comprendre les enjeux. Il s'agit de percevoir si ce droit demeure fondamentalement isolé au sein de la procédure pénale ou s'il tend à se normaliser. Dans une moindre mesure, il s'agit également de le resituer au sein des contentieux fiscaux que le législateur ne cesse de faire évoluer. La répression des infractions douanières est marquée par un fort particularisme, qui s'explique par l'histoire mais surtout par la spécificité de cette délinquance menaçant les intérêts financiers de l'État et de l'Union européenne et difficile à saisir en raison des moyens frauduleux utilisés. Elle a nécessité un renforcement considérable des pouvoirs de l'administration, tant au niveau de la recherche de l'infraction douanière, que de sa poursuite et de sa sanction. Aujourd'hui, le droit douanier est contraint d'évoluer dans un double mouvement : il doit répondre de ses différences avec la procédure pénale et de son caractère singulier au regard de la procédure fiscale. Il ne peut plus être exclusif des autres droits. La matière douanière se judiciarise et se constitutionnalise considérablement. Les deux juridictions européenne et nationale jouent chacune un rôle capital dans la mise en conformité du droit douanier. Les prérogatives particulières accordées à la douane sont en déclin. Pour autant, elles restent présentes dans les domaines où la marque de l'histoire est la plus prégnante. Le droit pénal douanier demeure original dans ses pouvoirs de constatation, singulier dans ses mécanismes de poursuites et dérogatoire dans ses sanctions. / This thesis is devoted to the study of the prosecution and punishment mechanismsin criminal customs law, in order both to identify the derogatory nature of the criminal and enforcement law, and to understand the subsequent issues. The issue is also to determine if this law remains fundamentally a part from criminal procedure or if it tends to return to normal. To a lesser extent, it is also to put customs law into context of tax litigation, which constantly benefited from legislative developments in recent years.The repression of customs offences is thus characterized by a strong particularism which may be explained by History, but mainly by the specificity of this delinquency that threatens the financial interests of the State and of the European Union and that is also difficult to grasp regarding the diversity of the fraudulent means implemented. It required a considerable strengthening of the powers of the administration, relating to the research of customs offences, and to the subsequent proceedings and penalties. Nowadays, customs law has to evoluate according to a double trend. Its differences with criminal procedure, like its specific character regarding tax procedure, have to be justified. Customs law cannot be anymore exclusive of other laws. The customs criminal matter is subjected to a strong movement of judicialization and constitutionalism. Both Courts, the national one and the European one, play a decisive role in the compliance of customs law. The specific powers granted to customs are declining. However, they are still implemented in the areas marked by History. Criminal customs law remains original in its derogatory penalties, but also in its finding powers which are singular in their mechanisms of prosecution.

Les mesures de sûreté sont au cœur de la politique pénale actuelle, bien qu’elles soulèvent un grand nombre d’interrogations. Leur place est très incertaine en droit français qui, dans un souci de simplification, a opté pour un système de sanctions pénales à voie unique ne comportant que des peines. Pour autant, aux côtés des peines, il est un certain nombre de mesures de sûreté qui ne sont pas toujours reconnues comme telles, au détriment de la cohérence du droit positif. Le droit allemand, au contraire, a adopté le système « de la double voie », faisant coexister les peines et les mesures de sûreté au sein du code pénal. Ce système présente l’avantage de reconnaître la spécificité des mesures de sûreté, lesquelles reposent non sur la culpabilité du délinquant mais sur sa dangerosité. Bien que la distinction entre les deux catégories de sanctions pénales ne soit pas aisée en raison des nombreux points de convergence, une assimilation pure et simple entre les deux concepts s’avère impossible. Cette étude comparative de l’émergence et de l’autonomie des mesures de sûreté permet de conclure à la nécessité d’introduire un dualisme des sanctions pénales au sein du Code pénal français, avec un régime juridique complet et propre aux mesures de sûreté, distinct de celui des peines, mais s’inscrivant dans le respect des principes fondamentaux du droit pénal. / Security measures are at the heart of the current criminal policy, even though they raise a number of questions. Their place is very uncertain in French law, which has opted for a "single-track system", comprising only penalties, in the interest of simplification. Though, alongside the penalties, there are some security measures that are not always recognised as such, to the detriment of the coherence of the positive law. German law, on the contrary, has adopted a “dual-track system”, where penalties and security measures coexist within the criminal code. This system offers the advantage of recognizing the specificities of the security measures, which are not based on the guilt of the offender, but on his degree of danger. Although the distinction between the two categories of criminal sanctions is not an easy one, because of the areas of convergence, the two concepts cannot simply be treated as being the same. This comparative study of the emergence and the autonomy of the security measures concludes that a dualism of criminal sanctions should be introduced to the French criminal code with a complete own legal regime for the security measures, separate from the penalties’ regime, but in accordance with the basic principles of the criminal law.