This study analyzes the guardianship role on entrepreneurial freedom fundamental rights, non- discrimination in economic and property aspects exerted by the Elimination of Bureaucratic Barriers Commission from the National Institute for the Defense of Competition and IntellectualProperty (Indecopi) developed throughout resolutions and administrative cases set up by the Defense of Competition Chamber #1. This role is particularly relevant in our legal system, due to their special functions the Elimination of Bureaucratic Barriers Commission is entitled by legal mandate to establish the non- application of rules in specific cases exercising legal control. This administrative function- initially misunderstood-has proved to be an efficient tool for the guardianship of economic rights due to our judicial system ineffectiveness in contentious administrative matters. The author considers the possibility of making a constitutional reform in order to provide specialized administrative bodies, such as INDECOPI, with the quality of “primary administrative jurisdiction” whose resolutions will only be reviewed by the State Council jurisdiction. / En el presente estudio se analiza el rol de tutela de los derechos fundamentales de libertad de empresa, no discriminación económica y de propiedad ejercido por la Comisión de Eliminación de Barreras Burocráticas del Instituto Nacional de Defensa de la Competencia y de la Protección de la Propiedad Intelectual —Indecopi—, que se ha desarrollado a través de sus resoluciones y de los precedentes administrativos establecidos por la Sala de Defensa de la Competencia 1. Este rol de tutela es muy relevante en nuestro sistema jurídico, en el cual,por su especialidad funcional, la Comisión de Eliminación de Barreras Burocráticas está habilitada por mandato legal para la inaplicación de normas en casos concretos en ejercicio del control de legalidad. Esta función administrativa —que en sus inicios fue incomprendida— ha resultado una herramienta eficaz para la tutela de los derechos económicos del administrado en razón de la inoperancia del sistema judicialista en locontencioso administrativo en el Perú. El autor considera que debe estudiarse la posibilidad de reformar la Constitución para atribuir a ciertos órganos administrativos especializados, como los del Indecopi, la calidad de jurisdicción administrativa primaria, cuyas resoluciones solo serán revisables por la jurisdicción de un Consejo deEstado.

The present article analyses the problems that occur in the contemporary world about the access to employment for persons with disabilities. Thus, beginning with the definition of disability and describing the support that has the Peruvian State to assume a social role, the article advances to describe the main ways of promotion of this kind of employment and the measures implemented in this matter. / El presente artículo hace un análisis sobre los problemas que se presentan en el mundo contemporáneo respecto a la promoción de acceso al empleo para personas con discapacidad. Así, partiendo de definir el concepto de discapacidad y describiendo el sustento que tiene el estado peruano para sumir el rol social, el artículo pasa a describir las principales formas de promoción de dicho empleo y las medidas que han sido implementadas por el estado peruano en esta materia.

A weighted view of labor law: commentaries on the MSE regime and the proposal «Law of New Enterprise»The present article evaluates constitutional character of the regime of Micro and Small Enterprises (MSE) and the legislative proposal of «Law of New Enterprise» from the jurisprudence of the Constitutional Court. With this purpose it starts with analyzing own characters of the right to equality as a classical liberal right that is based on social rights as the right to work. Finally, the article seeks to dispel doubt of whether those regimes, MSE and the Law of New Enterprise, they obey to a policy of promotion of employment or rather they introduce a differentiated treatment without objective basis and therefore unconstitutional. / El presente artículo evalúa el carácter constitucional del Régimen de la Micro y Pequeña Empresa (MYPE) y de la propuesta legislativa de la «Ley de la Nueva Empresa» a partir de la jurisprudencia del Tribunal Constitucional. Con dicho propósito parte de analizar los caracteres propios del derecho a la igualdad, que como derecho liberal clásico es base de derechos sociales como el derecho al trabajo. Finalmente, el artículo busca despejar la duda de si los referidos regímenes, MYPE y Ley de la Nueva Empresa, obedecen a una política de promoción del empleo o más bien introducen un trato diferenciadosin sustento objetivo y, en consecuencia, inconstitucional.

Binding precedents are a tool that not only sustains legal certainty and the right to equality,but also is a unifying path between substantial criteria that is to be applied on similar cases. Even though several jurisdictional bodiesare vested with the power of issuing binding precedents, the lack of specialization in taxmatt ers has enhanced the importance of the binding precedents that the Tax Court issues. The authors highlight the importance of the Tax Court in the development of tax law’s legal framework, thanks to the issuance of binding precedents, as predictability reinforces legal certainty and the right to equality, as well as it reduces the cost of enforcement of tax duties, both for the tax payer and the administration, and has a positive impact on tax collection. / Los precedentes vinculantes sirven tanto como fundamento de la seguridad jurídica y del derecho a la igualdad, cuanto como camino unificador de criterios sustantivos a aplicarse en casos homólogos. Si bien varios órganos jurisdiccionales tienen la facultad de emitir precedentes, su falta de especialización en temas tributarios ha realzado la importancia de los precedentes que emite el Tribunal Fiscal. Las autoras resaltan la importancia que tiene la actuación del Tribunal Fiscal en el desarrollo del marco legal en materia tributaria a través de la emisión de precedentes vinculantes, pues a través de éstos se ve reforzada la seguridad jurídica y el derecho a la igualdad, así como reducidos los costos de cumplimiento de las obligaciones tributarias impactando, además, positivamente en la recaudación fiscal.

No description available.

Prior to 1994, citizenship was one of the pillars upon which the erstwhile government's policy of separate development rested. The concepts of citizenship and nationality were manipulated by the apartheid government to justify the denationalisation of black people and the creation of different classes of citizenship. Race, colour and language were the distinguishing features used to classify people into the different classes of citizenship. With the advent of the new constitutional order in 1994, common citizenship and the rights associated with it were restored to all South Africans. This discussion shows how in the post-1994 constitutional order citizenship has become an element of nation-building, while on the other hand it continues to perpetuate discrimination against non-citizens. The study aims to further the debate regarding the ill treatment of non-citizens with a view of influencing legislative and policy reform to replace the existing laws which are biased against no-citizens. / Law / LL.M.

With the advent of a new constitutional dispensation in South Africa, intimate relationships that were not formally recognised, such as customary marriages, became fully recognised through designated legislation. Domestic partnerships are, however, afforded only limited recognition despite compelling reasons that lead people to domestic partnerships. Domestic partners are also discriminated against based on marital status despite a Constitution that forbids discrimination based on equality, human dignity and marital status. The object of this study is to investigate whether there are sufficient grounds to afford domestic partnerships full recognition similar to that granted to civil marriage. This study includes arguments in favour and against the recognition of domestic partnerships and a discussion of the reasons that lead people into domestic partnerships. There will also be an analysis of the draft Domestic Partnership Bill 36 of 2008 to determine the suitability of the draft Bill to regulate domestic partnerships. This investigation is conducted with reference to relevant draft Bills, legislation, and case law. / Private Law / LLM

Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.

Une bourse d'études du Conseil de recherches en sciences humaines (CRSH) a été accordée à l'auteur pour la réalisation de ce projet de recherche. / Suite à l’étude de la genèse de deux régimes occupant une place fondamentale en droit du travail québécois, soit le régime public de réparation des lésions professionnelles institué par la Loi sur les accidents du travail et les maladies professionnelles, et l’obligation d’accommodement raisonnable, issue du droit à l’égalité consacré à l’article 10 de la Charte québécoise, ce mémoire s’intéresse au déploiement du conflit normatif et du conflit juridictionnel découlant de l’évolution en parallèle de ces deux sources d’obligations pour les employeurs, dont l’objet est la réintégration et le maintien du lien d’emploi du salarié atteint d’un handicap. Cette étude propose ensuite d’explorer les conséquences juridiques de la solution retenue par la Cour d’appel du Québec, dans l’arrêt Caron rendu en juin 2015, laquelle décide de juxtaposer une obligation d’accommodement raisonnable au régime public de réparation des lésions professionnelles. Ainsi, ce mémoire met en évidence les conséquences en droit constitutionnel canadien et quasi constitutionnel québécois de la démarche utilisée dans l’arrêt Caron et des résultats auxquels elle a conduit, en recentrant la place du droit à l’égalité en droit public et en discutant de ses impacts sur la séparation des pouvoirs. En outre, ce revirement jurisprudentiel engendre maintes difficultés au regard de la particularité du droit administratif, plus spécifiquement quant au rôle et aux pouvoirs limités de la C.N.E.S.S.T. et du T.A.T.-D.S.S.T. Enfin, cette analyse fait ressortir que la solution retenue par la Cour d’appel porte atteinte à l’équilibre que s’efforce de maintenir ce régime public reposant sur un important compromis social. / Following the review of the genesis of two fundamental regimes in Quebec labour law, the public system that provides repairs to injured workers, established by the Act respecting industrial accidents and occupational diseases, and the duty to provide reasonable accommodation arising from the right to equality under section 10 of the Quebec Charter, this thesis focuses on the development of the normative conflict and the jurisdictional conflict stemming from the parallel evolution of these two sources of obligations for employers. Both of these are based on the reinstatement of disabled workers and the continuation of their employment relationship. This study proposes to explore the legal consequences of the solution adopted by the Quebec Court of Appeal in Caron’s case, dated June 2015, in which the Court decided to overlay the employer’s duty to accommodate onto the Workers’ Compensation public system. Thus, emphasizing on the role that the right to equality plays in public law and discussing its impact on the separation of powers, this thesis shows the consequences from the approach used in the Caron judgment and its particular results through Canadian constitutional and Quebec quasi-constitutional principles. Furthermore, this significant change gives rise to many difficulties regarding the particularities of administrative law, and more specifically, the role and the limited powers of C.N.E.S.S.T. and T.A.T.-D.S.S.T. Finally, this analysis highlights that the solution held by the Court of Appeal infringes on the balance attempted by the public system based on an important social compromise.

The impact of the law on the lives of homeless people in Queensland has, to date, remained largely unexplored by legal academics and researchers. This is despite the fact that homeless people experience a number of legal difficulties that seriously affect their lives. This thesis by published papers aims to make a significant and original contribution to filling this gap in the research evidence by presenting the results of analyses of the legal, theoretical and practical issues that arise in the context of homeless persons' interactions with the legal system in Queensland. Most notably, it is comprised of three pieces of empirical research which identify those areas of law that impact most on homeless people in Queensland and explore the consequences of the operation of these laws on their lives. In sum, this thesis examines the extent of the law's influence on the lives of homeless people in Queensland, and finds that the consequences of the law's operation on homeless people in Queensland are serious. The thesis first examines the effect on Queensland's homeless people of laws which regulate behaviour conducted in public space. The criminal offences of vagrancy, begging and public nuisance are analysed; their historical origins, the reasons for their retention on modern statute books, and arguments in favour of their repeal are discussed. The impact of 'public space law' on homeless people in Queensland is also explored through a survey of 30 homeless people residing in inner-city Brisbane. This part of the thesis concludes that public space law in Queensland results in breaches of homeless persons' human rights, as well as the contravention of rule of law principles. The thesis then explores the impact of the law on homeless persons' experiences of citizenship. Empirical research and theoretical analysis demonstrate that the application of various laws, particularly public space laws, social security laws and electoral laws, encroaches on homeless persons' citizenship rights. The thesis then reports on the results of a unique survey of Queensland's homelessness service providers. This survey is the most extensive piece of empirical research ever conducted on the extent to which various laws impact on homeless people. Respondents were asked to indicate which areas of law impact most adversely on their homeless clients. Based on the research findings outlined above, the hypothesis was that criminal law issues, particularly public space offences, would be proven to impact particularly adversely on homeless people in Queensland. Somewhat unexpectedly, the findings of the survey indicated that fines law, debt law and family law difficulties are those legal difficulties most often encountered by homeless people in Queensland. Difficulties produced by criminal laws, social security laws and electoral laws, while still generally relevant, rated less highly. However, the survey did demonstrate that experiences differ between sub-groups within the homeless population, for example Indigenous homeless people were reported to be most affected by criminal law issues, while young homeless people were reported to be most affected by social security law issues. Together, the five papers which comprise this thesis make an original and substantial contribution to knowledge by identifying empirically for the first time the various laws that have a significant impact on the lives of homeless people in Queensland, and analysing the consequences of this in terms of their effect on homeless persons' citizenship rights, human rights and rule of law entitlements.