Unjustified Enrichment in Business Law Abstract The aim of my thesis is to analyse the concept of unjustified enrichment in connection with the commercial law. In fact this topic is usually described in the civil law studies and at the same time the unjustified enrichment is minor topic compared to the obligations arising from the contracts. This is the reason why I have chosen this issue describe and focus on the business aspects. The thesis is composed of seven chapters. Chapter one as an introduction defines basic legislation acts, which I am dealing with throughout the thesis and roughly describes there are changes in connection with the extensive recodification of the Czech private law. Chapter two is subdivided into two parts. Part one focuses on the origin of the unjustified enrichment in Ancient Rome as the base for the civil law. Part two provides an outline of past legislation within the territory of the Czech Republic until its establishment. Chapter three concentrates on the legislation effective until 31 December 2013. It illustrates the approach to decision-making by the Supreme Court including the decision-making in connection with the limitation of rights according to Commercial Code. Chapter four analyses the changes after New Civil Code came into force in relation to commercial law. Here...

The topic of this thesis is " Protection of goodwill of a legal entity". It is an issue which deserves an attention, but seldom can man find any legal literature or essays on this topic, especially in comparison with the sphere of protection of personal rights. As the modern age moves ahead, there are more legal entities and also it is much easier to affect the right to goodwill of a legal entity and the encroachments are becoming more frequent. Due to the tense wording of the Sentence 19b of the Act No. 40/1964 Coll., Civil Code, as amended, it is necessary to follow the practice of the courts to describe this topic. So it is in this thesis, which is primarily based on the judgements of the courts, especially from the decisions of the Supreme Court of the Czech Republic. The other sources, I used in this thesis, are the commentaries and other legal literature. The aim of this thesis is to describe what exactly is goodwill, how a person can interfere into the right to goodwill, in which circumstances the person will not be liable for the unjustified encroachment, and if it is found, that the person is liable for the unjustified encroachment, how can the legal entity defend its rights before the court. The thesis is divided into eight chapters, from which the first and the last ones are introduction...

Václav Pilík. Unjustified Enrichment in the Czech Law. PhD thesis 1 Abstract This PhD thesis explores the legal institution of unjustified enrichment in the Czech private law. The subject is dealt in larger historical, theoretical and partly comparative relationships in order not to be reduced only to internal problems of the national regulation. A general view of unjustified enrichment (part one of this work), providing a systematic introduction to the problem, is hinder by different approaches, their overlapping and largely opened discourse on conceptual questions. Despite all that difficulties, found out by comparative legal studies of unjustified enrichment in the civil law and common law systems, it is necessary to undergo an attempt at expression of common features of the unjustified enrichment as a legal concept. Supposing that, we can describe three common features of unjustified enrichment: it is enrichment obtained at the expense of another and in a lawless way; the modern legal institute of unjustified enrichment rests on fragmentary historical basis, substantially completed by national factors of legal development (legislation, justice and doctrine); the enrichment is viewed as objective fact (at least in certain states of facts). Legal development of unjustified enrichment runs differently in...

Hoy en día, el desarrollo tecnológico, permite tener más actividades de servicios realizados por personas naturales, las cuales son gravables con el Impuesto a la Renta e Impuesto General a las Ventas y por ende se requerirá un mayor control por parte de la Administración Tributaria. En estos tiempos de millennials uno de los tantos ingresos que se generan utilizando la tecnología, provienen de los Youtubers, quienes por su falta de conocimiento de sus obligaciones tributarias y/o falta conciencia tributaria, incide en que incumplan con el pago de sus impuestos. Dichas omisiones ocasionan una pérdida de importantes ingresos fiscales al Estado Peruano, asimismo, podrían originar pérdidas económicas a los potenciales contribuyentes, Youtubers, por el pago de intereses y multas, en caso de que afronten una fiscalización por parte de la Autoridad Tributaria. Los Youtubers, producto de los ingresos que perciben, es posible que adquieran bienes muebles e inmuebles inscritos en los Registros Públicos; tengan importantes cantidades de dinero depositados en sus cuentas bancarias, las cuales se conocerán a mediante el Impuesto a las Transacciones Financieras (ITF); dicha información reflejará un incremento patrimonial personal, el cual se calificaría como injustificado, en el caso que, estos “contribuyentes” incumplan con el pago de sus obligaciones tributarias. El presente estudio tuvo como objetivo determinar la relación del Incremento Patrimonial No Justificado y la Fiscalización Tributaria a los Youtubers peruanos con más de 100,000 suscriptores, Lima 2018. La metodología empleada fue mediante un enfoque mixto, de alcance descriptivo, relacional y explicativo, con un diseño no experimental, La muestra estuvo conformada para la parte cualitativa de 1 youtuber y 3 expertos y para la cuantitativa de 23 profesionales entre contadores, tributaristas y auditores, para lo cual se emplearon los instrumentos Entrevistas semiestructurada y los cuestionarios con alternativas dicotómicas. Los resultados de la contrastación de hipótesis al tener un nivel de significancia 0,000 menor a 0,05, se acepta la Hipótesis Alternativa, mediante la cual, el Incremento Patrimonial No Justificado se relaciona con la Fiscalización Tributaria. / At present, technological development allows for a more demanding demand and greater control over tax control. Thus, one of the problems that most afflicts individuals and businesses is the payment of taxes, which can have a significant economic and financial impact on the company, in this sense the current tax scenario is unstable, due to the rapid and constant changes that are introduced in the Tax Rules and in the criteria applied by the Superintendence of Tax Administration - SUNAT, the Tax Court and other bodies related to the matter; Consequently, the taxpayers subject to these taxes in which we find the Youtubers are obliged to obtain a greater amount of resources and tools that will allow them to face this situation. The purpose of this study is to determine the relationship of the unjustified capital increase and the tax control of Peruvian Youtubers with more than 100,000 subscribers, Lima 2018. The methodology used was through a mixed approach, descriptive, relational and explanatory, with a Non-experimental design. The sample was made up for the qualitative part one youtuber and of 3 experts and for the quantitative of 23 professionals among accountants, taxpayers and auditors, for which the semi-structured Interview instruments and the questionnaires with dichotomous alternatives were used. The results of the hypothesis test when having a level of significance of less than 0.05, the Alternative Hypothesis is accepted, whereby the unjustified capital increase is related to the tax control. / Tesis

strana 259 Unjustified Enrichment in the Comparative Perspective Abstract The aim of the thesis is the legal research of important results concerning unjustified en- richment that have been attained in foreign jurisprudence and judicial opinions, especially within the German legal family, and their comparative application to all provisions of the New Czech Civil Code ("NCC") regulating unjustified enrichment, including their rela- tion to other parts of civil law. The thesis thus draws extensively from Austrian and Ger- man jurisprudence and case law, from the Draft Common Frame of Reference, from Swiss law and from comparative literature; further legal orders are also mentioned and a refined translation of relevant foreign provisions is included in the appendix. The thesis does not include a mere description, but rather follows the interests of Czech law and aims to make a contribution to Czech jurisprudence and application the of law. Accord- ingly, the thesis is also founded on complete research of the Czech Supreme Court case law made in and after 2010. The thesis comes to a number of conclusions (summarized in the itemized resumé) which may be deemed for original from the point of view of the Czech legal discourse. These conclusions corroborate the hypothesis that the Czech law of unjustified...

Šiame magistro darbe nagrinėti pažeidėjo gautos naudos išreikalavimo, kaip civilinio teisių gynimo būdo, ypatumai. Pirmoje darbo dalyje pateikiamas nagrinėjamos temos koncepcinis įvertinimas ir kiti bendrieji klausimai. Išaiškinta, kad pažeidėjo gauta nauda gali būti išreikalauta pagal žalos atlyginimo taisykles. Būtent, vadovaujantis CK 6.249 straipsnio 2 dalimi, pažeidėjo gauta nauda pripažįstama nukentėjusiojo nuostoliais tiek, kiek nukentejusiojo netiesioginiai nuostoliai atitinka pažeidėjo gautą naudą. Likusi dalis išreikalaujama remiantis turto gavimo be pagrindo ir nepagrįsto praturtėjimo normomis. Antrojoje dalyje išanalizuotos bendrosios pažeidėjo gautos naudos išreikalavimo, kaip civilinio teisių gynimo būdo, taikymo pagrindai ir sąlygos. Prieita prie išvados, kad kaltė negali būti būtina sąlyga taikant nepagrįsto praturtėjimo normas. Pateikta analizė, kad subsidiarus nepagrįsto praturtėjimo taikymas turi būti suprantamas taip: pirmiausia turi būti remiamasi civilinės atsakomybės normomis, jei jų taikymas negalimas arba nepasiekiamas norimas rezultatas, papildomai taikomos nepagrįsto praturtėjimo normos jam pasiekti. Trečioji dalis skirta veiksnių, turinčių įtakos pažeidėjo gautos naudos dydžiui, analizei. Nurodoma, kad gauta nauda turi būti suprantama ne tik kaip turto padidėjimas, bet ir nesumažėjimas. Motyvuojama, kad priklausomai nuo neteisėtų veiksmų pobūdžio, gautos naudos išraiškos forma gali būti tiek kaina, tiek vertė. Tam, kad nebūtų pernelyg išplečiamos... [toliau žr. visą tekstą] / The subject matter of the article is to reveal the issues of an account of profits remedy. The substance of aforementioned remedy is considered in the first part of this article. It is asserted that profit made by wrongful conduct must be claimed in accordance to the essential function of civil liability – compensation. Article 6.249 part 2 of Lithuanian Civil code operates to strip a defendant that amount of profit which coincides with the plaintiff‘s indirect damages. The rest profit made by wrongful conduct is reversed by action in unjustified enrichment. The circumstances in which annotated remedy is available is rationalised and explained in the second part of the article. One of the drawn conclusions is that fault can not be a prerequisite for action based on unjustified enrichment. It is submitted that subsidiarity denotes the subordination of action in unjustified enrichment where another claim in fact offers a claimant a basis of recovery. However, the action in unjustified enrichment must not be excluded when the claimant is barred to recover his loss by the primary action. Third part of this article introduces the essential yardsticks which determine the measurement of profit accrued to the defendant. It is preferred that the profit accrued to the defendant should be measured by actual profit made and, then appropriate, by expense saved. It is proved that the benefit conferred on the defendant is measured either by market value or price received. The measurement... [to full text]

Bakgrund: Antalet bilddiagnostiska undersökningar ökar. Behov finns att implementera riktlinjer för remisser till röntgenavdelningen. 20% av alla DT undersökningar bedöms inte vara berättigade. Under 2017 inleddes översättning till lokala förhållanden och implementering av iGuide på försök i en av Sveriges regioner. Syfte: Syftet är att studera röntgensjuksköterskors- och radiologers erfarenheter från berättigande av undersökningar på röntgenavdelningen. Metod: En empirisk studie med kvalitativ design. En induktiv ansats tillämpades. Semistrukturerade intervjuer utfördes med legitimerade radiologer och röntgensjuksköterskor. Intervjumaterialet analyserades med en manifest innehållsanalys. Resultat: Innehållsanalysen mynnade ut i följande subkategorier:  Innebörden av berättigande, Ansvarsfördelning vid berättigande, Oberättigade remisser och åtgärder, Remittent och patient inverkar på berättigandet, Organisationen inverkar på berättigandet, Tillgänglighet av olika modaliteter inverkar på berättigandet, IGuide är grundat i problemen med berättigande, samt Resultatet från iGuide-projektet. Subkategorierna bildar tre kategorier: Berättigande av undersökningar, Förekomst av oberättigade undersökningar, samt iGuide som ett sätt att uppnå ökat berättigande. Slutsats: Röntgenutnyttjandet ökar och därmed problemen med berättigande. Radiologerna upplever att brist på tid påverkar berättigandet negativt, också att remittenten ofta har svårt att neka patienter. Röntgensjuksköterskor upplever att kommunikationen avdelningar emellan är viktig för berättigande. Det ökade utbudet av modaliteter beskrivs påverka. IGuide ökar andelen berättigade undersökningar, och minskar antalet begärda bilddiagnostiska undersökningar, men systemet behöver få en ökad användarvänlighet. / Background:  The number of image diagnostic examinations is increasing. There is a need to implement guidelines for referrals to the X-ray department. 20% of all DT examinations are deemed not to be justified. In 2017, implementation and translation into local conditions of iGuide in trial was initiated in one of Sweden's regions. The aim: The aim is to study the experiences of radiographers and radiologists from the justification of examinations in the X-ray department. Method:  An empirical study with qualitative design. The inductive approach was applied. Semi-structured interviews were applied with licensed radiographers and radiologist. The interview material was analyzed with a manifesto content analysis.  Results:  The analysis resulted in the following subcategories: The meaning of justification, The shared responsibility in justification, Unjustified referrals and actions, Remittent and patient impact on justification, The organization impact on justification, The accessibility of various modalities affect justification, IGuide is based on the problems of justification, and The results of the iGuide-project. The subcategories form three categories: Justification of examinations, Existence of unjustified examinations, and IGuide as a means of achieving increased justification. Conclusion:  X-ray utilization is increasing and thus the problems with justification. The radiologists experience that the lack of time affects justification negatively, also that the remittance often has difficulty in denying patients. Radiographers experience that communication between departments is important for justification. The increased range of modalities is described as affecting. IGuide increases the proportion of justified examinations, and reduces the number of requested imaging examinations, but the system needs to be given a greater user-friendliness.

Thesis (LLD)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: This dissertation examines the approach to statutory formalities in South African law. It focuses primarily on formal requirements which result in nullity in the event of non-compliance, and in particular, on those prescribed for alienations of land (section 2(1) of the Alienation of Land Act 68 of 1981) and suretyships (section 6 of the General Law Amendment Act 50 of 1956). To provide context, the study commences with a general historical overview of the development of formal requirements. It also considers the advantages and disadvantages of formalities. The conclusion is reached that an awareness of both is required if a court is to succeed in dealing with the challenges posed by statutory formalities. The dissertation then considers more specific aspects of the topic of formal requirements, including the difference between material and non-material terms. It also reveals that the current interpretation of statutory formalities is quite flexible and tends towards a conclusion of validity if reasonably possible. However, cases involving unnamed or undisclosed principals present particular challenges in this context, and the possibility of greater consistency, without the loss of theoretical soundness, is investigated. A discussion of what should be in writing, and with what exactitude, necessarily involves a consideration of the extent to which extrinsic evidence is admissible. The interaction between formal requirements and the parol evidence rule is therefore investigated. Special attention is paid to incorporation by reference. After an examination of the common-law approach to this topic, the conclusion is reached that room exists for developing this area of South African law, especially where a sufficient reference to another document is concerned. Rectification also enjoys detailed examination, due to the unique approach adopted in South African law. Where formalities are constitutive, a South African court first satisfies itself that a recordal complies with these requirements ex facie the document, before it will consider whether rectification may be appropriate. An analysis of both civilian and common-law judgments suggests that the South African approach is based on a misconception of the purpose of rectification. This leads to the further conclusion that the requirement of ex facie compliance should be abolished as a separate step and that a court should rather consider whether awarding a claim for rectification would defeat the objects of formalities in general. Finally, the remedies available to a party who performs in terms of an agreement void for formal non-compliance and the effect of full performance in terms of such an agreement, receive attention. An investigation of the remedies available in other legal systems reveals that the South African approach of limiting a party to an enrichment claim is unnecessarily restrictive. It is argued that local courts should reconsider their exclusion of estoppel in this context, particularly in cases where one party’s unconscionable conduct has led the other to rely on the formally defective agreement. In cases of full performance, no remedies are available, but it is argued that a distinction should be drawn between reciprocal and unilateral performances. / AFRIKAANSE OPSOMMING: Hierdie proefskrif ondersoek die benadering tot statutêre formaliteite in die Suid-Afrikaanse reg. Dit fokus hoofsaaklik op die formele vereistes wat lei tot nietigheid in die geval van nie-nakoming, en in die besonder dié wat voorgeskryf word vir die vervreemding van grond (artikel 2 (1) van die Wet op Vervreemding van Grond 68 van 1981) en borgstellings (artikel 6 van die Algemene Regswysigingswet 50 van 1956). Ten einde die nodige konteks te verskaf, begin die studie met ‘n algemene historiese oorsig van die ontwikkeling van formaliteite. Dit oorweeg ook die voor- en nadele van formaliteite. Die gevolgtrekking is dat ‘n bewustheid van beide vereis word indien ‘n hof die uitdagings wat deur statutêre formaliteite gestel word, suksesvol wil hanteer. Die proefskrif oorweeg dan meer spesifieke aspekte van formaliteite, insluitende die verskil tussen wesenlike en nie-wesenlike bedinge. Dit toon ook dat die huidige opvatting van statutêre formaliteite redelik buigsaam is en tot ‘n bevinding van geldigheid lei waar dit redelikerwys moontlik is. Gevalle van onbenoemde of versweë prinsipale bied egter besondere uitdagings in hierdie verband en die moontlikheid word ondersoek om ‘n meer konsekwente, maar tegelyk teoreties-gefundeerde benadering te volg. ‘n Bespreking van wat op skrif moet wees, en met watter mate van sekerheid, behels noodwendig ‘n oorweging van die mate waarin ekstrinsieke getuienis toelaatbaar is. Die interaksie tussen formaliteite en die parol evidence-reël word derhalwe ondersoek. Spesiale aandag word bestee aan inlywing deur verwysing. Na oorweging van die benadering in gemeenregtelike stelsels, word die gevolgtrekking bereik dat ruimte bestaan vir ontwikkeling op hierdie gebied, veral met betrekking tot ‘n voldoende verwysing na ‘n ander dokument. Rektifikasie word ook breedvoerig hanteer, vanweë die eiesoortige benadering in die Suid-Afrikaanse reg. Waar formaliteite konstitutief van aard is, sal ‘n Suid-Afrikaanse hof eers vasstel dat ‘n ooreenkoms ex facie die dokument aan die formaliteite voldoen, voordat dit sal oorweeg of rektifikasie moontlik is. ‘n Ontleding van sivielregtelike en gemeenregtelike beslissings dui daarop dat die Suid-Afrikaanse benadering op ‘n wanbegrip van die doel van rektifikasie gebaseer is. Dit lei tot die verdere gevolgtrekking dat die vereiste van ex facie nakoming as ‘n afsonderlike stap afgeskaf behoort te word en dat ‘n hof eerder moet oorweeg of die toestaan van ‘n eis vir rektifikasie die oogmerke van die formaliteite in die algemeen sou verydel. Laastens word aandag geskenk aan die remedies beskikbaar aan ‘n party wat presteer ingevolge ‘n ooreenkoms wat nietig is weens nie-nakoming van formaliteite, asook die effek van volle prestasie kragtens so ‘n ooreenkoms. In eersgenoemde geval beperk die Suid-Afrikaanse reg daardie party tot ‘n verrykingseis. ‘n Ondersoek van die remedies beskikbaar in ander regstelsels toon dat dit onnodig beperkend is. Dit word aangevoer dat Suid-Afrikaanse howe die uitsluiting van estoppel in hierdie konteks moet heroorweeg, veral in gevalle waar een party se gewetenlose optrede daartoe lei dat die ander party staat maak op die formeel-gebrekkige ooreenkoms. In gevalle van volledige prestasie is daar geen remedies beskikbaar nie, maar dit word aangevoer dat ‘n onderskeid getref moet word tussen wedersydse en eensydige prestasies.

Darbe nagrinėjami apsaugos nuo nepagrįsto atleidimo iš darbo klausimai. Tema nėra nauja, tačiau nepakankamai išsamiai nagrinėta. Apsaugos nuo nepagrįsto atleidimo iš darbo analizei teisinėje literatūroje skiriamas nepakankamas dėmesys. Siekiant įrodyti iškeltą hipotezę, kad Lietuvos teisės aktai, reglamentuojantys apsaugą nuo nepagrįsto atleidimo iš darbo, atitinka tarptautinius standartus, analizuojamos tarptautinės ir nacionalinės apsaugos nuo nepagrįsto atleidimo iš darbo teisės normos. / There are researched questions of protection from unjustified dismissal in this work. This theme is not new, but it is not properly studied. There is given too little attention for analysis of protection from unjustified dismissal in law literature. In pursuance of hypothesis, that Lithuanian law, which regulate protection from unjustified dismissal, are parallel to international standards; there are analyzed international and national law standards for protection from unjustified dismissal. In the first part of work there is analyzed conception of unjustified dismissal, which is consolidated in International Law Organization, Europe Union as international regional organization and national law acts. After accomplishing of law analysis of standard acts it is concluded, that there is not given definition of unjustified dismissal in the researched international and national law acts. Legitimacy of dismissal is related with criteria of important reasons. In the second part of work there is discussed and by comparative aspect analyzed measures of protection from unjustified dismissal, which are consolidated in international and Europe Union member states national law acts. In the third part generalised the practice of Lithuanian Highest Court in cases of unjustified dismissal. There is given the interpretation of Labour Code of Lithuanian law standards by Lithuanian Highest Court, because judiciary practice is promoting application of fair and equal law standards. Also reviewing... [to full text]

Subsidiarité de l’action en enrichissement sans cause, vocation subsidiaire du droit commun, demande subsidiaire, subsidiarité de l’obligation des associés de société à risque illimité, etc. : la subsidiarité est récurrente en droit privé. Pourtant, le mécanisme qu’elle met en oeuvre n’est pas clairement perçu. La subsidiarité met de l’ordre dans le droit : elle est une technique de coordination d’éléments concurrents, qui subordonne à la défaillance de l’élément appelé premier l’accès à l’élément qualifié de subsidiaire. Tant que l’élément premier n’est pas défaillant, c’est-à-dire tant qu’il peut produire son effet juridique, l’élément subsidiaire est bloqué. La subsidiarité a pour finalité d’instaurer une hiérarchie entre les éléments concernés : elle affirme la primauté de l’élément premier, vu avec faveur, sur l’élément subsidiaire, qui est une solution de secours. Ce mécanisme trouve une application majeure en matière d’obligation. Une obligation est subsidiaire lorsqu’elle est subordonnée à la défaillance d’une autre obligation ; elle est ainsi affectée d’une condition suspensive. Le débiteur premier est celui dont le paiement normal est attendu, le débiteur subsidiaire celui dont l’intervention est vue comme pathologique. Le débiteur subsidiaire peut opposer toutes les exceptions qui attestent de ce que l’obligation première n’est pas défaillante. Pour agir contre le débiteur subsidiaire, le créancier doit établir cette défaillance, qui est définie de manière variable selon les hypothèses. L’obligation subsidiaire tient une place importante dans les opérations juridiques à trois personnes ; elle permet également de porter un regard nouveau sur la solidarité. / Subsidiarity of unjustified enrichment claims, subsidiarity of the lex fori, subsidiary pleadings, subsidiary obligation of the members of companies with unlimited liability, etc. : subsidiarity is recurrent in private law. However, its mechanism is not clearly understood. Subsidiarity creates order in law. It is a coordination technique of rival elements, which makes access to the subsidiary element subject to the default of the first element. As long as the first element can produce its effect, the subsidiary element is blocked. The purpose of subsidiarity is to create a hierarchy between those elements: it states the primacy of the first element, seen with favor, on the subsidiary element, which is considered a backup. This mechanism is useful in contract law. An obligation is subsidiary when it is subject to the default of another obligation; it matches the pattern of a conditional obligation. Normal payment is expected from the debtor of the primary obligation; the intervention of the subsidiary debtor is seen as pathological. In order to sue the subsidiary debtor, the creditor must prove that the primary obligation is in default. The former can invoke all the exceptions which prove that this event, which can be defined in a variety of ways, has not occurred. The concept of subsidiary obligations is important in legal operations involving three persons, and encourages to reconsider our understanding of solidary obligations.