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Nehushtan, Yossi. "Religious conscientious exemptions." Thesis, University of Oxford, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.670045.
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Linares, Jara Mario Ernesto, and Villegas Elizabeth Pomasoncco. "The Optional Regime of the Exemptions of the Administrative Procedures of Selection of Contractors." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118334.
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This article aims to determine the extent for the regimen of administrative procedure of selection, in the framework of the Peruvian Public Procurement Law. In that way, by analyzing the juridical doctrine and the Supervisory Agency of Public Procurement’s pronouncements on the matter, it will be determined that we are facing and optional regime on exemptions.El presente artículo busca determinar el alcance del régimen de exoneraciones de los procedimientos administrativos de selección, en el marco de la normativa de Contrataciones con el Estado en el Perú. En ese sentido, a través del análisis de la doctrina y de los pronunciamientos del Organismo Supervisor de las Contrataciones del Estado, se verificarási es que nos encontramos o no ante un régimen facultativo de exoneraciones.
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Teague, Ian Graeme. "The role of the public interest in competition law a consideration of the public interest in merger control and exemptions in South Africa and how the public interest plays a more important role in the competition laws of South Africa and of developi." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4568.
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Teague, Ian Graeme. "The role of the public interest in competition law: a consideration of the public interest in merger control and exemptions in South Africa and how the public interest plays a more important role in the competition laws of South Africa and of develop." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4569.
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This paper considers the role accorded to, and importance of, the public interest objectives of the South African Competition Act[1] (the Act). The aim of this paper is not to critique these objectives or to consider what role these objectives have played in South African competition jurisprudence in the eleven years since the enactment of the Act, but to accept such objectives and specifically consider what effect has been given to them in the other provisions of the Competition Act that expressly deal with the public interest, [2] and to argue that the competition authorities should not be too eager to diminish the importance of these sections, but that the public interest should play an important role in the competition law of South Africa and other developing nations, and as such, that the South African competition authorities should recognise this.
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Coskun, Alexis. "La participation du droit de la concurrence de l’Union européenne à l’édification d’un modèle de compétitivité industrielle." Thesis, Strasbourg, 2018. http://www.theses.fr/2018STRAA014.
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Régulièrement le droit de la concurrence est perçu comme constituant un frein, un obstacle à toute velléité de mener une politique industrielle. Droit de la concurrence et politique industrielle sont souvent présentés comme étant, par nature ; opposés. Ce travail de doctorat tend à préciser la manière avec laquelle le droit de la concurrence participe de la formation d’un modèle d’industrie compétitive au niveau européen. Il s’agit de dépasser les définitions figées de la politique industrielle renvoyant exclusivement à l’implication étatique et de montrer comment et par quelles applications pratiques le droit de la concurrence permet d’atteindre cet objectif téléologique de compétitivité. Cette vision doit déboucher sur l’identification et l’analyse des deux axes majeurs au travers desquels le droit de la concurrence participe de la démarche dynamique de construction d’un modèle compétitif industriel : son influence sur les contenus et formes des interventions étatiques et son influence sur le comportement et les stratégies des entreprises manufacturières. Pour réaliser une telle ambition un large travail d’analyse des décisions de la Commission et de la jurisprudence de la Cour a dès lors été entreprisOn a regular basis competition law is seen as an obstacle or a brake to any willingness of pursuing a project of industrial policy. Competition law and industrial policy are often presented as, by their sole nature, opposed. My PHD work tends to precise the way in which competition law participates to the establishment of competitive industrial model at the European scale. It outweighs the congealed definitions of industrial policies exclusively understanding it as deriving from state intervention. It aims at showing how and by which practical ways competition law makes possible to reach the teleological aim of competitiveness.This perspective leads to the identification and the analysis of the two major axis through which competition law participates to the teleological construction of a competitive industrial model : its influence upon the contents and the forms of state intervention and its impact on the actions and strategies of the manufacturing firms. To realize such a project a deep and large analysis of the Commission’s decisions and of the case-law of the Court has been undertaken
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Acosta, Bermedo Otto Alonso, Quintanilla Adriana del Pilar Tapia, and Vargas Christian Fernando Wong. "El impuesto predial y su impacto en las finanzas públicas." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108715.
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Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm that this tax achieves that goal in Peru? Is the rate properly fixed? Is there an adequate administration and recollection of taxes? In this investigation, THĒMIS studies the diverse challenges that come up in fiscal decentralization in this country, showing off a legal perspective as well. It also brings a dynamic study of Property Taxes, concluding that it has a very decisive impact on public finance, and for that reason, the rate must be progressively modified and increased. It will be fundamental that the recollection may be done with good governance that allows both the decentralization and maximization of the funds use, in order to benefit all sectors.El financiamiento público es un factor de suma importancia para el sostenimiento de un Estado. Es por ese motivo que existen diversos tributos que son fundamentales para lograr tal cometido, como es el caso del Impuesto Predial. Sin embargo, ¿aquel impuesto cumple su finalidaden el Perú? ¿Su tasa es fijada adecuadamente? ¿Existe un buen sistema de recaudación? En esta investigación, THĒMIS analiza los retos que encuentra la descentralización fiscal en nuestro país, proveyendo además, un enfoque jurídico. Asimismo, se presenta un dinámico estudio del Impuesto Predial en el país, concluyendo que tal afecta definitivamente a las finanzas públicas y que, por ello, la tasa debe ser progresivamente modificada y alzada. Será fundamental que éste sea recaudado mediante una adecuada gestión pública que permita descentralizar los fondos y maximizar su uso para beneficiar a todos los sectores.
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Griz, Rodrigo Leal. "Isenção tributária: fundamentos para uma teoria do fato jurídico tributário." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5930.
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Previous issue date: 2012-08-22Conselho Nacional de Desenvolvimento Científico e Tecnológico
This dissertation has as its major intent to define tax exemptions and study its phenomenology in the Brazilian legal system. After analyzing the Brazilian Constitution and the CTN, it examines diverse theories that local and foreign doctrine have outlined in almost one century of studies of this important legal feature in tax law. Despite extensive scientific research and case law on the subject-matter, the definition of tax exemptions is yet a controversial issue. Therefore, due to this critical divergence of treatment, studies that uphold a dialectic meaning making process, so as to expose some of the approaches that would lead to a more comprehensive explanation of this institute, are of pressing importance. In this dissertation, the law is addressed from a communicational aspect and the logicsemantic constructivism method is applied whilst breaking down the law into minor structures integrated into the axiological framework of its users, aiming the establishment of the legal system. A syntactic and semantic analysis is adopted, using linguistic rules to study tax exemption, without leaving aside the important pragmatism that surrounds the law in all its facets, since it can be applied as an instrument of supervision of all inter-subjective conducts in the society. The analysis desired to be developed throughout this dissertation was to establish the relationship amongst the legal tax norm with the normative exemptions, remarkably to determine the meaning in which the term norm is used in both terms. It was highlighted that whilst the primary term means norm in the strict sense, constituted of the conditional logic structure, the subsequent is not and, as a matter of fact, does not present any autonomy as assisting in the construction of the tax hypothesis while emerging as the negative element of the category and assigning characteristics that, if present, shall not allow it to be taxable. This is due to the fact that the apparent antinomy between them can be resolved via the interpretative method, without the need of revocation. Thus, so as to study the legal fact in tax law, one must also know tax exemptions
O presente trabalho dissertativo tem por objetivo definir a isenção tributária e estudar sua fenomenologia no ordenamento positivo brasileiro. Após realizar uma abordagem da Constituição Federal de 1988 e do CTN, expõem-se diversas teorias que a doutrina, inclusive estrangeira, traçou no decorrer de quase um século de estudos desta figura jurídica tão importante no direito tributário. Não obstante haver uma grande produção científica e jurisprudencial sobre o tema, o conceito da isenção tributária ainda está longe de ser pacífico. Em razão desta grande divergência de tratamento é de peculiar importância estudos que visem a manter um processo dialético de construção de sentido para expor algumas das formas que melhor expliquem este instituto. Nesta dissertação aborda-se o direito a partir de uma teórica comunicacional e se utiliza o método do constructivismo lógico-semântico ao empregar-se a decomposição do direito em estruturas mínimas integradas ao contexto axiológico de seus utentes com fins a constituir o sistema jurídico positivo. Adota-se uma análise linguística sintática e semântica para estudar a isenção tributária sem que se deixe de lado o importante teor pragmático que permeia o direito em todas as suas faces, porque serve de instrumento para a regulação de condutas intersubjetivas na sociedade. A análise que se dispôs a construir no decorrer deste trabalho foi estabelecer a relação da norma jurídica de tributação com a norma isentiva, principalmente para determinar em que sentido o termo norma é utilizado nestas duas locuções. Percebeu-se que enquanto a primeira é norma em sentido estrito, composta da estrutura lógica do condicional, a segunda não o é e, em verdade, não apresenta autonomia ao servir para a construção da hipótese tributária ao aparecer como elemento negativo do tipo e prescrever características que, se encontradas no evento, não autorizam a incidência da tributação. Isto porque a aparente antinomia que entre elas pode ser vista é solucionada mediante o método interpretativo sem necessidade de revogação. Para se estudar o fato jurídico tributário, portanto, deve-se também conhecer as isenções tributárias
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Rogers, Tommy Kevin. "Parental Rights: Curriculum Opt-outs in Public Schools." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30507/.
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The purposes of this dissertation were to determine the constitutional rights of parents to shield their children from exposure to parts of the public school curriculum that the parents find objectionable on religious, moral, or other grounds and to determine the statutory rights of parents to remove, or opt-out, their children from objectionable parts or all of the public school curriculum as set forth in the statutes of the 50 states and the District of Columbia. Many pivotal federal court cases dealing with parent rights and curricular issues, including Mozert v. Hawkins County Board of Education (1987), Vandiver v. Hardin County Board of Education (1987), Brown v. Hot, Sexy, & Safer Productions, Inc. (1995), Leebaert v. Harrington (2003), and Parker v. Hurley (2008) were surveyed using legal research methods. Specific types of curriculum opt-outs (e.g., sex education, comprehensive health programs, HIV/AIDS instruction) granted by each state were ascertained. States' statutes and regulations were categorized as non-existent, restrictive, or permissive based on the scope and breadth of each state's curriculum opt-out statute or regulation. A long list of federal court rulings have provided public schools the right to teach what school boards and administrators determine is appropriate. Parents did not have any constitutional right to opt their children out of public school curriculum. Many states' legislatures have granted parents a statutory right to opt their children out of certain parts of school curricula. In this study, 7 states had non-existent statutes or regulations, 18 states had restrictive statutes or regulations, and 26 states had permissive statutes or regulations.
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Rodríguez, Márquez Jesús. "El Gravamen de los Dividendos de Fuente Extranjera y de las Ganancias Derivadas de la Venta de Participaciones en Sociedades no Residentes: La Reforma del Régimen Español en el Marco del Derecho Comparado." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118420.
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This paper analyzes the taxation on foreign dividends in comparative tax law. In particular, we study the European and North American system. Finally, we want to assess the Spanish system to avoid international double taxation and its reform, which will be put in force in 2015.El trabajo tiene por objeto exponer cuál es el gravamen de los dividendos de fuente extranjera en el Derecho comparado, partiendo de la experiencia europea y la norteamericana. Dicho análisis tiene por finalidad última valorar el sistema español de eliminación de la doble imposición internacional, así como, sobre todo, su reforma, que entrará en vigor en 2015.
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Short, Nicholas J. D. University of California Berkeley. "The political economy of the research exemption in American patent law." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/104814.
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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, School of Engineering, Institute for Data, Systems, and Society, Technology and Policy Program, 2016.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references.
One of the most important questions in innovation policy today is whether the acts of making and using a patented invention for research purposes should be exempt from infringement liability, also known as the research exemption. Most of the legal scholarship about the research exemption has focused on normative questions like whether the law should have an exemption and what form it should take. Few if any articles have approached the research exemption as a case study in the political economy of American patent law. This article analyzes the legal and political history of the research exemption from 1970 to the present in order to illustrate and expand upon existing theories about the political economy of American patent law. The history was constructed by first using law review commentary to identify all major instances when the research exemption became a prominent issue in a judicial, legislative, or executive forum, and then analyzing primary sources from those debates to identify the individuals and institutions that participated and the arguments they made. One major conclusion is that faulty economic ideology has played a significant role in shaping policy towards the research exemption, and that the Court of Appeals Federal Circuit--the standard bearer for that ideology--has exhibited a strong institutional bias against the research exemption. Together, these forces have created an excessively complex policy environment that is placing a significant strain on the national research system, a strain that executive agencies and the courts have tried to alleviate through ad hoc agreements and modifications of other patent doctrines, like the doctrine of subject matter eligibility.
by Nicholas Short.
S.M. in Technology and Policy
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Netshipise, Divhanani. "The scope and validity of exemption clauses in South African law." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/77424.
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Exemption clauses are often incorporated in consumer agreements by suppliers to exclude or limit liability on the supplier’s part. Just like any other term in the agreement, an exemption clause will also be considered to be a reflection of the actual or presumed intentions of the parties and the courts must give effect to it. However, research reveals that the application of these clauses often operates in favour of the supplier and to the detriment of the other party, who is usually a consumer as defined by the Consumer Protection Act 68 of 2008 (hereafter CPA).
This dissertation seeks to analyse the legal status of exemption clauses in South African consumer agreements, particularly unfair, unjust and unreasonable clauses. The research done indicates that courts have relied on several techniques, the most common one being the restrictive interpretation method which is used to limit the application of an exemption clause. It will also be shown that South African courts have also relied on public policy which now incorporates the values of the Constitution of the Republic of South Africa Act 108 of 1996 (hereafter Constitution) and would prevent certain exemption clauses from being enforced if they would result in injustice.
Despite the application of these techniques, this research shows that challenges imposed by the use of exemption clauses continued to rise. The CPA was enacted with an aim to advance and protect consumers’ interests in the commercial industry. This dissertation will further explore how the CPA has ensured fairness in consumer agreements by introducing certain requirements for incorporating exemption clauses into consumer agreements. It will further be shown that the CPA strictly prohibits the use of certain exemption clauses in consumer agreements. The relevant provisions under Chapter 2 Part G of the CPA will be critically discussed
The dissertation will also look at how English law has attempted to deal with the use and application of unfair and unjust exemption clauses. The significance of this part of the dissertation is to compare the techniques employed under English law with those employed in terms of South African law and make recommendations where possible. This will be done by analysing legislations of the UK, as well as legislation of the European Union, in particular, the 1993 EC Directive on Unfair Terms in Consumer Contracts as it has been incorporated under the UK law.Mini Dissertation (LLM)--University of Pretoria, 2019.
Mercantile Law
LLM
Unrestricted
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Schwartz, Craig. "A case for rescinding professional baseball's antitrust exemption." Diss., Connect to the thesis, 2004. http://hdl.handle.net/10066/731.
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Almozara, Amanda Alves. "Os limites nas celebrações dos tratados internacionais em matéria tributária concessivos de isenções convencionais de tributos estaduais." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6415.
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Previous issue date: 2014-04-16This study analyzes the Nation States experiencing a new global reality, characterized by increasing interdependence in several areas, especially the taxfinancial area. Sovereign States, to achieve their goals, now have to increasingly establish international treaties and conventions. Assuming obligations at a global level, in many cases, involves incorporating international regulations into internal ordinance. Law agents have to face such incorporation of regulations into the internal legal system. Internally, the selection of a federal system for the State has led to several political agents, with their own competence and autonomy. The tax area is one segment in the Brazilian legal system that has received strong impact of regulations from international treaties and conventions. After all, federal agents find in the 1988 Constitution the support to obtain the revenues required to perform their assignments, especially for the distribution of tax competencies. In a federal system that ensures economic-financial autonomy of political agents, it is important to highlight Article 151, III of the Federal Constitution, which prohibits interventions of a partial legal order (the Union) in the other members (states, federal district and municipalities), by granting heteronomous exemptions. Thus, debates have been conducted about the incorporation of exemptions granted abroad into the legal system affecting the tax competency of member States. Considering this reality, the purpose of this study is to demonstrate the possibility to establish international treaties that grant conventional state tax exemptions. It also addresses national limits applicable to such exemptions, which result from the structure and constitutional organization of the Brazilian Federal State, the financial autonomy of federal agents and interests safeguarded by the Constitution
A temática desta tese envolve a análise dos Estados nacionais diante de uma nova realidade mundial, marcada pela crescente interdependência em várias áreas, das quais se sobressai a área tributária-financeira. Os Estados soberanos, para atingir seus propósitos e objetivos, necessitam, cada vez mais, celebrar tratados e convenções internacionais. A assunção de obrigações no âmbito global, em inúmeras situações, importa na recepção de normas internacionais nos ordenamentos jurídicos internos. A incorporação de tais normas no sistema jurídico pátrio deve ser enfrentado pelos operadores do Direito. Internamente, a opção pela forma federal de Estado levou a existência de várias pessoas políticas, dotadas de competência e autonomia próprias. O campo tributário é uma das áreas do sistema jurídico brasileiro em que mais se sentem os reflexos do ingresso das normas decorrentes de tratados e convenções internacionais. Afinal, a Constituição de 1988 confere aos entes federados os meios de obtenção de receitas indispensáveis ao desempenho de suas atribuições, com destaque para a distribuição das competências tributárias. Em um sistema federal que garante a autonomia econômico-financeira dos entes políticos, ressalta-se a importância do artigo 151, inciso III da Constituição Federal, que veda a ingerência de uma ordem jurídica parcial (a União) nas demais (Estados, Distrito Federal e Municípios), por meio da concessão das chamadas isenções heterônomas. Justificam-se, assim, os debates quanto ao ingresso no ordenamento jurídico das isenções concedidas no plano internacional, e que atinjam a competência tributária dos Estados-membros. Considerando essa realidade, a presente dissertação tem como propósito demonstrar a possibilidade de celebração de tratados internacionais concessivos de isenções convencionais de tributos estaduais. Dando um passo além, trata dos limites aplicáveis no âmbito interno a tais isenções, que decorrem da própria estrutura e organização constitucional do Estado Federal Brasileiro, da autonomia financeira dos entes federados e dos interesses salvaguardados pela Constituição
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Lysholm, Linn Gabriella. "Teckal-undantaget och Verksamhetskriteriet : The Teckal Exemption and the Activity criterion." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-391501.
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En myndighet kan i fullgörandet av de uppgifter som ålagts denna väja att utföra verksamheten för egna resurser eller att vända sig till en utomstående aktör och betala för att få verksamheten utförd. När en offentlig myndighet anskaffar varor eller tjänster ska köpet som huvudregel föregås av ett upphandlingsförfarande. Förfarandet innefattar i de flesta fall en anbudsinfordran som tillåter andra aktörer på marknaden att tävla om upphandlingskontraktet, alltså genomförs köpet under konkurrens. EU har i sin sekundärrätt inkorporerat ett regelverk för offentlig upphandling i vilket upphandlingsdirektivet 2014/24/EU är det som gäller allmänna upphandlingsförfaranden. Regelverket har sin grund i fördragsbestämmelserna om fungerande konkurrens och de fria rörligheterna. När det kommer till upphandling gör sig, liksom inom många områden för EU-rätt, konflikten mellan nationellt självbestämmande och möjliggörandet av en inre marknad synlig. I målet C-107/98 Teckal fastslog EU-domstolen att vissa köp en myndighet gör från fristående aktörer omfattas av ett undantag från upphandlingsdirektivet och därigenom kravet om anbudsförfarande. Undantaget gäller för situationer som anses så lika situationen när myndigheten utför verksamheten för egna resurser att en konkurrensutsättning inte är motiverad. Rättsläget för detta så kallade Teckal-undantag har varit osäkert under en längre tid. Upphandlingsdirektivet 2014/24/EU hade som ett av sina mål att förtydliga vilka kontraktstilldelningar som omfattas av undantaget och detta förtydligande har gjorts i dess artikel 12. I den här uppsatsen jämförs Teckal-undantaget i artikel 12 med hur undantaget sett ut i praxis, med uppmärksamhet särskilt riktad mot verksamhetskriteriet. När rättsläget för undantaget fastställts görs en analys av hur väl det kodifierade Teckal-undantaget överensstämmer med de fördragsregler som utgör grunden för upphandlingsregelverket.A public authority can in the performance of its tasks carry them out for its own resources or turn to an outside operator to purchase the product. When a public authority acquires goods or services, the purchase must, as a general rule, be preceded by a procurement procedure. The procedure entails a call for tenders that allows other players in the market to compete for the procurement contract, thus being designated for competition. In its secondary law, the EU has incorporated a regulatory framework for public procurement of which the Procurement Directive 2014/24/EU applies to general procedures. The regulations are based on the Treaty provisions regarding functioning competition and the free movements. When it comes to procurement, as in many areas of EU law, the conflict between national autonomy and the creation of an internal market becomes visible. In case C-107/98 Teckal, the European Court of Justice ruled that certain purchases an authority makes from independent operators are subject to an exemption from the requirement for procurement. The exemption applies to situations that are considered as similar to the situation when the authority carries out the activities for its own resources that a procedure creating competition is not justified. The legal situation for this so-called Teckal exemption has been uncertain for a long time. The Procurement Directive 2014/24/EU aimed to clarify which contract allocations are covered by its Article 12. In this thesis, the Teckal exception in Article 12 will be compared to the way in which the exemption is in practice, with particular attention being paid to the activities criterion. When the legal situation for the exemption is established, an analysis is made of how well the codified Teckal exemption is in accordance with the Treaty rules that form the basis of the procurement regulations.
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De, Metz Bart. "Exemption clauses in commercial and consumer contracts : a comparison of English, Dutch and Quebec Law." Thesis, McGill University, 1988. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61888.
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Livings, Ben. "A 'zone of legal exemption' for sports violence? : form and substance in the criminal law." Thesis, University of Warwick, 2016. http://wrap.warwick.ac.uk/89744/.
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This study examines the criminal liability that may be incurred by participants in contact sports for violence that results in injury to a fellow participant. For these purposes, I concentrate on boxing, rugby and soccer; sports that involve a level of physicality that risks, and regularly causes, injury. The violence that is intrinsic to their practice is in some senses archetypically criminal, and yet, that self-same violence is also constitutive of sports that are perceived to have enormous personal, social and cultural value, and which have been declared by the House of Lords to amount to ‘lawful activities’. A formal account of the criminal law of sports violence posits the consent of the participants as the primary determinant of the imposition of liability for acts of violence committed during the course of contact sports. In this thesis, I examine this formal account and propose that the substance of the lawfulness of sports violence needs to be understood in terms of its socio-historical development, and the sophisticated rule-systems and pluralistic regulatory backdrop against which modern sports operate. This thesis contributes a new understanding of the offences that pertain to sports violence, and the normative role and doctrinal function of the participants’ consent, in order to understand the way in which the criminal law accommodates violent sports practices. The thesis also suggests new ideas in relation to the ‘playing culture’ of sport and its relationship to the criminal law, and the role of prosecutorial discretion in effectively shaping the lawfulness of ‘legitimate sport’.
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Brunie, Juliette. "La condamnation symbolique." Thesis, Tours, 2017. http://www.theses.fr/2017TOUR1002.
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Malgré une référence expresse faite à la condamnation symbolique par le législateur, cette notion demeure méconnue en droit français. Pouvant être définie comme une décision rendue par une autorité ayant pouvoir de juridiction prononçant, à l'égard d'un individu ou d'un acte, une sanction morale dépourvue d'incidences matérielles réelles exprimant la reconnaissance de la violation d'un droit ou du Droit imputable à cet individu ou à cet acte, la condamnation symbolique est présente de manière diffuse dans le droit français : droit civil, droit administratif et droit pénal. Si les dommages et intérêts symboliques en sont l'illustration la plus évidente, ils n'en sont pas la seule. Annulations dans l'intérêt de la loi, exemptions légale et judiciaire de peine, admonestation … sont aussi des condamnations symboliques. L'étude de l'ensemble de ces illustrations a permis de constater que toutes les condamnations symboliques ne sont pas guidées par la même logique. Quand certaines peuvent être qualifiées de normatives, d'autres sont recognitives ou mitigativesDespite a reference do to the symbolic condemnation by the lawmaker, this notion remains unknown in French law. It can be defined as a decision taken by an authority having jurisidiction power pronouncing, towards a person or an act, a moral sanction without material impact expressing the recognition of a right or rule of law's violation accountable to this person or act, the symbolic condemnation is present diffusely in French law : civil law, administrative law and criminal law. If nominal damages are the more obvious illustration, it's not the only. Cancellations in interest of law, absolute discharge, reprimand… are also symbolic condemnation. The study of all of these illustrations has enabled to notice that all the symbolics condemnation are not guided by the same logical. When some can be qualified as normatives, others are recognitives or mitigatives
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Martin, Elizabeth C. "Regulating the Risk of Debt: Exemption Laws and Economic Insecurity Across US States." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1509026110312995.
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Johansson, Eva. "Selective distribution systems in practice : Consequences of and justifications for selective distribution together with effects of the new Block Exemption Regulation." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12233.
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On 1 June 2010, a new Block Exemption Regulation (BER) and new Guidelines that affect the practical use of selective distribution systems enter into force. The BER exempts vertical agreements, such as selective distribution agreements, from the prohibition of Article 101 (1) TFEU. It is significant for individual market players to obtain knowledge of what impact the new BER and the new Guidelines have for the practical use of selective distribution systems.
The Commission has amended the new BER and the new Guidelines in the light of the development the last decade. Two main changes are noticed that affect the content of the new legislative documents. Firstly, it is established that many distributors have obtained larger market shares. Secondly, it is stated that Internet sales have increased largely. The basic principles of the new versions of the BER and the Guidelines are identical with the former versions but the present changes are although noticeable for companies and their selective distribution systems.
The new BER contains a new market share rule that is more restrictive than the corresponding rule in the former BER. However, the new market share rule is not an expression of a less tolerant approach towards selective distribution systems; rather an amendment necessary due to the development of distributors’ market shares.
The growth of distribution in the Internet the last ten years is reflected in the new Guidelines. The Commission’s approach towards the Internet as a distribution method seems in general to be positive. It is noticeable that the Commission wants that parties of selective distribution agreements shall be able to benefit from all the positive effects of online sales at the same time as the Commission tries to preserve the positive effects of selective distribution.
This thesis describes and examines the practical use of selective distribution systems. Different reasons for companies to use selective distribution systems and effects of the new BER and Guidelines are in particular examined.
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Rochester, Vanessa. "Nautical fault : a historical and multi-jurisdictional study of the exemption for errors relating to navigation and management of the vessel in modern carriage law." Doctoral thesis, University of Cape Town, 2008. http://hdl.handle.net/11427/4544.
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Includes abstract.Includes bibliographical references (leaves 289-330).
The debate surrounding the nautical fault exemption has recently been revived in the context of the negotiation and drafting of the UNCITRAL Draft Convention on the Carriage of Goods [Wholly or Partly] [By Sea]. Indeed, the concept of nautical fault has been debated in academic, legislative, and industry circles for decades, with the issue resurfacing each time an attempt is made to modernize the law of carriage of goods by sea, either domestically or internationally. The frequency of debate by no means implies a comprehensive understanding of nautical fault. Rather, the importance of nautical fault and the role it plays in modern carriage law is often misunderstood and underplayed. The majority of commentators and cargo interests view the nautical fault exemption solely as an anachronistic holdover from an earlier era in shipping. This thesis challenges the modern assumptions surrounding nautical fault by demonstrating both its importance and it relevance to the modern law of carriage of goods by sea. This thesis therefore attempts to reconcile all the factors impacting and impacted by nautical fault, and provide a clear, complete and comprehensive study of the exemption.
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Oliver, Ashley. "An analysis of options for reform of South Africa’s unilateral income tax exemption of foreign pensions, with an emphasis on the cross-border interaction with pensions derived from the United Kingdom and Germany." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29366.
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South Africa, recently reformed the tax policy regarding the taxation a South African resident’s foreign employment income and is in the process of reviewing the tax policy of foreign pensions. The unilateral foreign pension exemption was only meant to be on a temporary basis, but yet uncertainty existed ever since its introduction in 2000 of whether, and for how long, the exemption would be retained that is until 2016. South Africa’s Treasury proposed various reforms to South Africa’s unilateral exemption of foreign employment income in the last two years. The prevalent nexus between the foreign employment income and foreign pension exemptions, is a strong indication that the various reforms considered for the foreign employment exemption may be considered in regards to South Africa’s tax policy reform of foreign pensions. This minor dissertation seeks to answer is what the impact of the proposed future reforms are on the income tax consequences of a SA tax resident’s foreign pension, in light of the recent international trends in the mitigation of double non-taxation. The key finding arising from the research in this minor dissertation is that South African residents currently benefit from double non-taxation of UK pension annuities, UK pension lump sums and lump sums, and a German lump sum arising from a pension commitment prior to 1 January 2005. The enactment of the proposed future reforms would result in United Kingdom pension annuity becoming taxable in South Africa. German pension benefits in the form of an annuity arising from a pension commitment prior to 1 January 2005 and after 31 December 2004 will be taxed either in Germany or South Africa, or both. In the case of a SA resident’s UK lump sum or German lump sum arising from a pension commitment prior to 1 January 2005, a SA resident will continue to benefit from double non-taxation under the proposed future reforms under both the 1973 and 2008 SA-Germany DTC. In the case of a SA resident’s lump sum arising from a pension commitment after 31 December 2004 it will still be taxed in Germany under both the 1973 and 2008 SA-Germany DTC, regardless of the proposed future reforms. Following the analysis of the impact of the proposed future reforms on the income tax consequences of a South African tax resident’s German or United Kingdom pension benefits, this dissertation finally aims to provide recommendations in relation to issues identified in respect of the proposed future reforms, if any.
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Johnsson, Christian. "Revidering av dispensregeln från budplikt?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12263.
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When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.
To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule. The result of the analysis is that the rules need to be changed because exemptions from the mandatory bid rule are given to arbitrary in Sweden.
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Petravičiūtė, Goda. "Atleidimas nuo baudžiamosios atsakomybės kaltininkui ir nukentėjusiajam susitaikius teorijoje ir teismų praktikoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140603_111820-99622.
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Magistro baigiamajame darbe išanalizuotos ir įvertintos atleidimo nuo baudžiamosios atsakomybės kai kaltininkas susitaiko su nukentėjusiu asmeniu teorinės nuostatos, išanalizuotos jų problemos, išnagrinėtas šios atleidimo nuo baudžiamosios atsakomybės rūšies teorinis reglamentavimas Lietuvoje bei jo taikymo Lietuvos teismų praktikoje problemos, pateikiami pasiūlymai taikymo praktinėms problemoms išspręsti. Pirmoje dalyje nagrinėjami teoriniai baudžiamosios atsakomybės, atleidimo nuo baudžiamosios atsakomybės aspektai, nurodoma atleidimo nuo baudžiamosios atsakomybės kai kaltininkas susitaiko su nukentėjusiu asmeniu vieta baudžiamosios teisės sistemoje, jos požymiai, skirtumai nuo kitų baudžiamosios teisės institutų bei reikšmė. Antroje dalyje analizuojami teoriniai atleidimo nuo baudžiamosios atsakomybės kaltininkui ir nukentėjusiam asmeniui susitaikius aspektai, taikymo pagrindai, teorinės ir praktinės problemos, su kuriomis susiduriama taikant šiuos pagrindus, galimi jų sprendimo būdai. Trečioje dalyje yra nagrinėjami atleidimo nuo baudžiamosios atsakomybės kaltininkui ir nukentėjusiajam susitaikius taikymo apribojimai bei teisiniai padariniai.The final Master's thesis analysed and evaluated the theoretical approaches for exemption from criminal liability when the perpetrator reconciles with the victim, analyzing their problems and theoretical regulation of dealing with the exemption of from criminal liability of this kind in Lithuania, and problems of its application in the Lithuanian case law, by providing the recommendations for solving practical problems for its application. The first part deals with theoretical aspects of criminal liability and with exemption from criminal liability, pointing out the role in the criminal justice system of exemption from criminal liability when the perpetrator reconciles with the victim, its features, differences from other criminal justice institutions, and the value. The second part examines the theoretical aspects of exemption from criminal liability in case of reconciliation of the victim and the offender, the basics of its application, theoretical and practical problems encountered in the application of these fundamentals, and their possible solutions. The third part analyses the limitations for application of exemption from criminal liability in case of reconciliation of the perpetrator and the victim, and legal consequences.
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Scruggs, Larry Glen. "Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations." PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.
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Unrelated business enterprises have been an appropriate way for nonprofit organizations to generate income since the first income tax was enacted into law. The Internal Revenue Act of 1950 clarified this opportunity and enacted the Unrelated Business Income Tax to ensure that fair competition existed between nonprofits and for profit organizations. Nonprofit organizations conducting unrelated business enterprises are faced with a dilemma: it is legal for them to conduct such enterprises but if they do so they face potential litigation from for profit business for unfair competition and/or potential loss of tax-exempt status for operating outside of their exempt function. This dissertation traces the history and theory of tax-exempt status, the history of unrelated business enterprises, and how several states, including Oregon, have addressed the issue. It then explains two major pieces of litigation in Oregon in the 1980's, Southern Oregon State College and YMCA of Columbia-Willamette, then discusses the history of the media attention and legislative/bureaucratic action in the same period. Current litigation and media attention is then discussed. The paper then discusses two theoretical frameworks, Agenda Building and Advocacy Coalition, as a means to analyze the data. Following is a discussion of how the issues of unrelated business enterprises and unfair business competition can be handled by nonprofits and the changing criteria for tax-exempt status in Oregon. The dissertation concludes with the changing criteria for tax-exempt status in Oregon and fundamental philosophical and political issues yet to be decided. Included are recommendations such as a periodic review of tax-exempt status of nonprofits, the need for nonprofits to continually review their mission and exempt purpose, the need for nonprofits to maintain their relationships with the community they serve, and how nonprofits need to develop a self-governing program before government develops one for them.
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Pedreschi, Garcés Willy. "Approaches to the Direct Contracting Regime in the New Public Procurement Law Regarding the Draft Regulation of Law No. 30225, whose publication was provided by Ministerial Resolution No. 216-2015-EF / 15." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118591.
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The present article treats about the main innovations brought on the direct contracting regimen of the Public Procurement Peruvian New Law. In the author’s opinion, the new law seeks to make public procurement more efficient. Thus, he explains us how, in direct contracting, the law tries to achieve this objective.In that line, the paper explains the cases in which the direct contract proceeds and the formalities and requirements for it.El presente artículo aborda las principales novedades que trae el régimen de contratación directa de la Nueva Ley de Contrataciones del Estado. Para el autor, la nueva norma busca que las compras del Estado sean más eficientes y nos explica cómo, en la parte referida a la contratación directa, se intenta lograr dicho objetivo. Así, primero se explican los supuestos en los que cabe esta figura, y las formalidades yrequisitos para la misma.
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Schmit, Emily. "For Her Own Good: Legal Justifications Used to Exclude Women and Girls from Sports." Thesis, The University of Arizona, 2008. http://hdl.handle.net/10150/193278.
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Using Title IX of the Educational Amendments of 1972 and a review of the history of sport in the United States, this thesis provides a critical feminist analysis of how the legal system perpetuates and justifies sport as a male domain. The gender hierarchy in sport continues to be supported through the interpretation of the law meant to rectify gender disparities. The analysis of legal records in this thesis demonstrates that cultural and social beliefs regarding women and sport are evident in the construction of the law and impacts court rulings. Title IX and its subsequent interpretations and regulations, specifically, the Contact Sports Exemption, are manipulated in an unconstitutional manner reinforcing the traditionally male dominated institution of sport. This thesis argues that despite the nondiscrimination intent and purpose of Title IX, false assumptions about gender are perpetuated within the law and make gender equality in sport difficult, if not impossible.
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Edlepil, Richard. "Oskäliga villkor för utvidgade nybilsgarantiers giltighet : I konsumenternas eller konkurrenternas intresse?" Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1912.
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A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today’s legislation and I argue for when such a term is to be seen as unfair. Contractual terms can, according to Swedish legislation, be forbidden if they are unfair to consumers or to the competitors of the one who states the terms. The term stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty must also be investigated bearing in mind the block exemption for the car sector, regulation nr 1400/2002. Further, some comparison with Swedish and foreign practise within the subject is made. Briefly, my conclusion is that terms stipulating that a car has to be serviced by an authorised repairer for the continued validity of an extended warranty should be forbidden. The term has a negative effect on the competition within the after-sales market since independent repairers are not given the same possibilities to enter into competition. Furthermore, the term is unfair to the consumers since an independent repairer by means of regulation nr 1400/2002 has the same possibilities and rights to acquire with an authorised repairer equivalent knowledge of how to service a car. Owing to this, the service must be regarded as being of the same quality if performed by an independent repairer.
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Ebba, Carlson. "The view on integration in Sweden : A critical discourse analysis of the debate on exempting the whole of Malmö from the EBO law." Thesis, Malmö universitet, Institutionen för globala politiska studier (GPS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-45634.
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This study examines the view on integration in Sweden. The material consists of debate articles from 2020 regarding exempting Malmö from EBO, the law on the right for asylum seekers to arrange their own housing. The findings reveal two dominating positions representing different views on successful integration: the municipalities’ right to self-government and the individual’s right to self-determination. The municipal position and politicians who represent the municipalities interests are mainly represented, while no interest groups or asylum seekers are active in the debate. The municipal position reproduces a negative view on integration and reproduces the discourse of failed integration. The individual position tries to change the negative discourses. Lastly, the dominating position moves towards an assimilatory approach, implying a shift in the view on integration in Sweden. This study contributes with an updated analysis of the perception of EBO and increases the knowledge about views on integration in Sweden.
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Crawley, Shaun Edward. "The difference in how UAE and EW law controls Gharar (risk) and so Riba in a construction contract in the Emirate of Dubai, UAE." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2453.
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This research critically analyses and compares how the United Arab Emirates (UAE)1 Law and English and Welsh (EW) Law regulates obligations in a contract, for a thing that is to come into existence in the future, namely a construction contract. Uncertainty/speculation as to how an obligation is to be performed in UAE Law is termed gharar. The word that is synonymous with this terminology in EW Law is “risk”. The extent of gharar or ‘risk’ (these terms are used on an interchangeable basis in this thesis) in an obligation plays a fundamental role in the profitability of a construction contract. Where losses become unacceptable, particularly for the Contractor, a dispute will arise. These circumstances may be in conflict with UAE Law, which obligates parties to a contract to ensure circulation of wealth by maintaining the anticipated profit to be made from a contract. This analysis also reviews how the level of gharar or ‘risk’ can be increased by operation of two types of provision that are included in standard forms of construction contract such as the International Federation of Consulting Engineers, Geneva, Switzerland (FIDIC) Conditions of Contract for Construction for Building and Engineering Works Designed by the Employer 1st Ed. 1999 (FIDIC99). The first is a provision that releases the Employer from liability where the Contractor does not give timely notice of an Employer’s act of prevention. The second is a provision giving the Employer a discretion to act in an opportunistic manner, and exempt or limit his liability. It considers how FIDIC99 should be applied to control gharar or ‘risk’ in a positive way. It also identifies similarities between how UAE Law controls gharar and that of the notion of parties’ reasonable expectations in contract Law (herein referred to as parties’ expectations), and how relational contracts operate to ensure parties achieve their expectations.
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Carda, Jeanelle Marie. "Wiccan Marriage and American Marriage Law: Interactions." Digital Archive @ GSU, 2008. http://digitalarchive.gsu.edu/rs_theses/17.
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This project considers the ways in which Wiccan marriage and American marriage law interact with each other. The thesis examines certain aspects of the history of 20th-century American marriage law, the concurrent development of contemporary marriage ritual in Wicca, developing problems in this area, and possible solutions. In particular, the project focuses on the recognition of religious groups and their officials as they are authorized by state and federal law to perform marriages and how this process has affected Wiccan ritual.
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Nwafor, Ndubuisi Augustine. "Comparative and critical analysis of the doctrine of exemption/frustration/force majeure under the United Nations Convention on the Contract for International Sale of Goods, English law and UNIDROIT principles." Thesis, University of Stirling, 2015. http://hdl.handle.net/1893/21805.
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This thesis attempts to critically and comparatively analyse the doctrine of exemption/frustration /force majeure under the United Nations Convention on the Contract for International Sale of Goods (CISG) the UNIDRIOT Principles of International Commercial Contracts (UNIDROIT) and the English Law. The doctrine of exemption/frustration/force majeure is very important in the area of contract and commercial law, it is a doctrine deeply rooted in fairness and allows a party to be excused from performing an obligation in a contract if at the conclusion of the contract an inhibition beyond the foreseeable control of the party happens to render the performance of the contract impossible. However, it is not easy to effectively streamline this doctrine and properly determine its applications. It has been observed in this thesis that, the doctrines of exemption/frustration /force majeure are not exactly the same; this thesis explores in details severally and jointly the various differences and similarities in the interpretations and applications of these impossibility doctrines. For instance, the open and flexible use of words in the definition of this doctrine under the CISG and the UNIDROIT Principles left much to be desired. Thus, it is one of the succinct arguments of this thesis that couching international law in loose words will work against the uniformity of application of this law, due to the different interpretations national law courts will be subjecting it to. This among other issues retarded the growth and development of the doctrine of exemption and force majeure. Furthermore, English law stance on the doctrine of frustration which can be gleaned from both the Sale of Goods Act of 1979 and the Common law are far from being adequate and need to be updated. This thesis therefore incisively laid bare the applications, interpretations and way forward for the doctrine of exemption/frustration/force majeure under the legal instruments of focus of this work. The thesis also comparatively compares the relationship between the doctrine of frustration/force majeure/exemption and other related doctrines like mistake, termination, avoidance, risk, and hardship. The thesis is concluded with a Draft Model Frustration Clause (DMFC) which is an attempt to rise above the status quo doctrine of frustration in the extant laws and develop a frustration clause that will be able to provide answers to the many flaws that trail these laws.
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Hansson, Tanja, and Anna Nilsson. "Friskrivningsklausuler i kommersiella standardavtal : En detaljstudie angående harmoniseringen av avtalsrätten inom EU." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-394.
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During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today’s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints. The definition of such contracts is corresponding in Sweden and England as contracts containing in advance standardised terms with an aim to be used similarly in contract situations with most clients or customers.
As the usage of standard form contracts increased, the number of unfair contract terms also enhanced. Therefore, the legislative powers in Sweden and England realised that the rules concerning the freedom of contract had to be restricted and governed. As a result, the legislative powers introduced an open control device through statutory control. This was done in Sweden in 1976 with the enforcement of Section 36 of the Contracts Act, and in England the year after when UCTA came into force. The statutory control in both Sweden and England makes it possible to appraise the fairness of exemption clauses. The statutory control is not identical in the two states. UCTA only concerns exclusion clauses and limitation clauses regarding contract terms and non-contractual notices. In Sweden, on the other hand, there is a general doctrine of unfairness and Section 36 of the Contracts Act can set aside all kinds of agreements.
The statutory control is complemented by indirect means of controlling the content of a contract through non statutory methods. The non statutory methods are concerned with the incorporation, interpretation and construction of clauses in a contract. To be valid and for a party to be able to rely on a term it must have been incorporated into the contract. The rules concerning the interpretation of standard form contracts and exclusion clauses are also of great importance. In both states the approach held is that the statutory control should be used preferably over the indirect control means, though the indirect means still has a prominent role in England through common law. Both England and Sweden agree on that the weaker party in a contract situation is in a greater need of protection by the rules of law in unfair contract situations. However unfairness can only arise if the superior party has wrongfully used the exclusion clause.
Our study shows the differences between Swedish and English contract law that can result in difficulties in the harmonisation process. These differences concern the test of reasonableness of exemption clauses, the doctrine of good faith, the legal effects and to what extent the indirect means of control should be applied. The Swedish test of reasonableness may include all relevant circumstances irrespective of the time of their occurrence, before or after the entry of the contract. The courts in England are limited to circumstances that have occurred before the closure of the contract. Section 36 of the Swedish Contracts Act includes a general rule of unfairness applicable to all kinds of contract terms. The rule of unfairness in the UCTA on the other hand, is only applicable to exemption clauses and indemnity clauses and there is no general rule of unfairness in English contract law. Instead the courts rely on indirect means of control, which therefore is of greater importance in English contract law. Finally, adjustments of unfair exemption clauses has a significant role in Swedish contract law, in contrast to English contract law where any adjustment is regarded as an intrusion of the freedom of contract.
To endorse one of the most important aims of the EU; a well working inner market, discussions commenced in 2001. The discussions concerned the harmonisation of the contract law within the union. The questions that arose were whether or not it was possible at all to form a European common contract law and if so, what the effects would be. An action plan was developed by the Commission and today both the EU Parliament and the Council are positive in regard to the continuing work with a reference frame. The Commission aims to pass the reference frame in 2009. Since the EU member states are diverse and have different legal systems a harmonisation of the contract law could cause difficulties. There are differences concerning legal traditions and legal values, hence the legal expertise in Europe is divided in the harmonisation question.
The following study aims to analyse the existing rules of law in Sweden and England representing two diverse legal systems existing in Europe; civil law and common law. The focus of this study regards the control of exclusion clauses in standard form contracts in both legal systems. The comparison will then be used to analyse the fundamental question if the harmonisation of contract law in the EU is feasible. Specific areas within the contract law have already been harmonised, which shows a possibility to coordinate common law and civil law. Directive 93/13/EEC on Unfair Terms in Consumer Contracts is one example of harmonised contract law in the EU and the principles in PECL is another example which shows that it is possible to coordinate common law and civil law. A harmonisation of the contract law will probably promote the commerce within the union and be the next step towards one of the most prominent goals of the EU, namely a well functioning common market. However, our study shows that the differences between national legislation and the differences between the legal traditions within the EU are not insignificant and a harmonisation will probably not be enforced without difficulties.
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SILVA, Waldemir Cordeiro. "Procedimento de planejamento de compras governamentais: estudo de caso numa instituição federal de ensino superior brasileira." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18379.
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Este trabalho analisou os procedimentos de compras e contratações de serviços da UFPE, sobre a Dispensa de Licitação nos contratos realizados pelas Unidades Gestoras - UGs, enfatizando o gasto orçamentário e financeiro da referida dispensa acima do limite de 10% (dez por cento) em compras e serviços, como também, observou as normas e diretrizes internas que regem este processo na UFPE. Um outro aspecto foi a Adesão em Atas de Registro de Preços de outras Instituições, conhecida como ‘carona’, interpretando a legalidade desta adesão. O referencial teórico do trabalho é a Lei nº. 8.666, de 21 de junho de 1993, da Presidência da República, bem como o embasamento de ideias disponíveis na literatura, além de noções gerais sobre compras e contratações de serviços. Realizou-se um estudo de caso na UFPE, coletando-se dados, mediante entrevistas estruturadas com os servidores responsáveis pelas compras das UG’s, além de observação direta dos processos de compras e, pesquisa em documentos dos processos de licitação indeferidos. Adicionalmente, realizou-se uma visita ao Comando Militar do Nordeste, para conhecer os seus procedimentos de compras e contratações, já que suas Atas de Registro de Preços são utilizadas pela UFPE. Como resultado tem-se o diagnóstico dos problemas enfrentados de um lado, em relação aos processos internos e, de outro, pela constatação de que as despesas são realizadas através da ‘carona’, pregão e dispensa de licitação e, neste caso ultrapassando o limite legal. Por fim é apresentada uma proposta de procedimento para as atividades de compras, cada UG faz seu planejamento anual, usando uma cartilha (a ser elaborada) de forma padronizada e centralizar as demandas.
This study analyzed the procurement procedures and service contracts from Federal University of Pernambuco - UFPE, about the Bid Waiver contracts made by Management Units – MU´s, emphasizing the budget and financial costs of that exemption above the limit of 10% (ten percent) of purchases and services, but also noted the rules and internal guidelines governing this process at university. Another aspect was the Accession on Prices Registration Minutes of other institutions, known as 'lift', interpreting the legality of accession. The theoretical work of reference is the Law no. 8666 of 21 June 1993, the Presidency, as well as the basis of available ideas in the literature, and general notions on procurement and contracting services also. We conducted a case study at UFPE, by collecting data through structured interviews with the officers responsible for the MU's purchases, and direct observation of procurement processes and research documents of rejected bidding processes. Additionally, there was a visit to the Military Command of the Northeast, to know their procurement procedures and contracts, because their prices Registration Minutes are used by UFPE. As a result there is the diagnosis of the problems faced on one side with respect to internal processes and on the other, by the fact that expenditure is carried out through the 'ride', trading and bidding process and in this case exceeding the limit cool. Finally, is the suggested procedure for purchasing activities, each MU makes its annual planning, using a primer (to be developed) in a standardized manner and centralize demands.
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Roberts, Tanya. "The zero-rating of certain professional services in terms of the Value-Added Tax Act." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021006.
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The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.
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Coda, Stefano. "Business combinations and group of companies : perspectives from accounting, law and corporate finance." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01E072.
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Dans le cadre général des regroupements d'entreprises et des groupes de sociétés, cette thèse porte sur des questions d'intérêt à la croisée de la comptabilité, du droit (notamment les dispositions légales et la réglementation comptable) et de la finance d'entreprise. En ce qui concerne la théorie comptable, le chapitre 2 étudie comment les chercheurs en économie d'entreprise ont compris les groupes d'entreprises, les comptes de groupe et le processus de leur préparation, en particulier par rapport aux juristes italiens. Ensuite, le chapitre 3 reconstruit le processus politique et législatif qui a engendré la naissance du concept de groupe de sociétés dans le corpus juridique italien.Concernant le droit et la politique comptable, une analyse comparative est effectuée au chapitre 4qui montre clairement l'évolution de la notion de contrôle et de son utilisation dans les comptes consolidés (comptes de groupe) et les regroupements d'entreprises (I) en droit européen, (II) selon les normes comptables internationales publiées par l'IASB (International Accounting Standards Board) et (III) par rapport aux principes comptables généralement admis aux États-Unis («USGAAP»). De plus, les chapitres 5 et 6 étudient les effets du lobbying sur les normes comptables concernant les états financiers consolidés et les regroupements d'entreprises publiés par l'IASB. Fait intéressant, les résultats concordent avec une forme de capture du normalisateur comptable international par une catégorie d'institutions financières. En effet, confrontées à un modèle de consolidation prétendument basé sur le contrôle, ces dernières ont plaidé en faveur d'une exception de consolidation fondée sur un modèle de propriété et documentée comme ayant été proposée par les sociétés d'audit américaines dans ce contexte au moins depuis 1995. Ce modèle s’avère avoir trouvé un terrain fertile au sein de l'IASB. En conséquence, d'autres catégories d'institutions financières,telles que les fonds d'investissement à long terme et ceux gérés par une famille tout en préférant un modèle de consolidation différent, ne sont plus autorisées à présenter des états financiers consolidés. En ce qui concerne la finance d’entreprise, le chapitre 7 analyse les implications de différentes décisions de financement dans un nouveau échantillon de fusions et acquisitions entre institutions financières (banques et assurances) consommées dans le monde entier au cours des deux dernières décennies. En particulier, il étudie (I) la relation entre la méthode de choix de paiement (si le prix est payé en cash, en actions ou une combinaison des deux) et le choix du mode de financement d'un regroupement d'entreprises (y compris les instruments hybrides) et (II) la réaction des investisseurs à l'annonce de la combinaison. En ce qui concerne ce dernier point, l'utilisation de deux tests non paramétriques permet de détecter une relation intéressante entre la réaction du marché à l'annonce et les différents modes attendus de financement de la transactionIn the broad context of business combinations and group of companies, this thesis selects some matters of interest at the crossroad between accounting, law (especially legal provisions and accounting regulation) and corporate finance.Concerning accounting theory, chapter 2 studies how business economics scholars understood groups of companies, group accounts and the process for their preparation in particular compared to Italian legal scholars. Then, chapter 3 reconstructs the political and legislative process that brought about the birth of the concept of group of companies in the Italian legal corpus. Concerning law and accounting policy, a comparative analysis is carried out in chapter 4 which clearly shows how the notion of control and its use in consolidated financial statements (group accounts) and business combinations accounting evolved (I) in European law, (II) under international accounting standards as issued by the IASB – International Accounting StandardsBoard and (III) in US GAAP (Generally Accepted Accounting Principles). Moreover, chapters 5 and 6 investigate the effects of lobbying on accounting standards on consolidated financial statements and business combinations issued by the IASB. Interestingly, results are consistent with a regulatory capture of the international standard setter by a category of financial institutions. In fact, confronted with a consolidation model purportedly based on control, the latter lobbied in favour of a consolidation exception which is based on an ownership view and is documented to have been proposed by US audit companies in that context at least from 1995. That view found a fertile ground within the IASB. As a result, other categories of financial institutions such as long term investment funds and those run by a family preferring a different consolidation model are now prohibited from presenting consolidated financial statement. Concerning corporate finance, chapter 7 studies the implications of different financing decisions ina novel and comprehensive sample of cases of mergers and acquisitions across and between financial institutions (banks and insurances) consummated worldwide around almost the last twodecades. In particular, it investigates (I) the relationship between the method of payment choice (i.e. if the price is paid in cash, stock or a mixture of the two) and the choice regarding the mode offinancing a business combination (including hybrid instruments) and (II) investors’ reaction at the combination announcement. As to the latter point, the use of two non-parametric tests allows todetect an interesting relationship between the market reaction at announcement and the different expected modes of financing the transaction
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Dejean, de la Bâtie Alice. "Les faits justificatifs spéciaux." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020026.
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Les faits justificatifs spéciaux ont été définis et identifiés, dans le cadre de ces travaux de recherche,comme des causes objectives d’irresponsabilité pénale affectées à une ou quelques infractions précises, et prévues – sauf pour les faits justificatifs spéciaux prétoriens – par un texte lui-même affecté à la fonction justificative. Face à cette tentative d’élaboration d’une définition et d’un régime cohérents, l’éclatement conceptuel et l’enchevêtrement normatif qui caractérisent le droit contemporain s’expriment toutefois avec une acuité troublante dans l’évolution de la justification spéciale. Parce qu’ils sont si discrets à l’échelle de la répression pénale, parce qu’ils n’ont pour garantir leur intégrité ou leur cohérence ni principe cardinal, ni institution dédiée, les faits justificatifs spéciaux ont été entraînés sans résistance parle courant puissant des faits divers, des aléas politiques, des réformes institutionnelles et des espoirs européens. Leur étude a ainsi permis d’étoffer la réflexion doctrinale portant sur la redéfinition jurisprudentielle des infractions, sous l’influence de la Cour européenne des droits de l’homme, et de revenir sur le dévoiement de la norme pénale instrumentalisée par d’autres domaines juridiques à la recherche de symbolisme, et participant ainsi à l’expansion du droit pénal sanctionnateur. Qu’ils pointent du doigt la jurisprudence ou le faiseur de lois, les faits justificatifs spéciaux trahissent par leur modestie et leur petitesse la démesure des ambitions des acteurs institutionnels du droit pénalIn this work, special justifications have been defined as objective defenses assigned to one or very fewspecific crimes, and provided for – unless they are judge-made – by legal texts centered on their justificatory function. The attempt to construct an accurate definition and a coherent regime was complicated by the conceptual fragmentation and normative entanglement of contemporary French criminal law. Not only are special justifications very subtle mechanisms in the broad scheme of criminalliability, but they do not have, to guarantee their conceptual integrity, the shelter of a dedicated institution or core legal principle. Consequently, special justifications have been carried along by the steady stream of political change, current events, institutional reform and European ambitions. The study of special justifications allows us to reconsider jurisprudential debates regarding judicial (re)definition of crimes under the influence of the European Court of Human Rights. It also gives a new perspective on thewell-documented phenomenon of the “corruption” of criminal law caused by its instrumentalization. In a phenomenon some academics call “disciplinary” criminal law, other legal branches make use of criminallaw’s symbolic strength. In these respects, the subtlety of special justifications exposes the immodesty of judges and legislators with respect to their ambitions for criminal law
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Drobitko, Oleg. "Nenugalima jėga (force majeure), kaip atleidimo nuo civilinės atsakomybės pagrindas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_091715-26555.
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Kaip vieną iš civilinės atsakomybės netaikymo ar atleidimo nuo civilinės atsakomybės pagrindų Lietuvos Respublikos Civilinis kodeksas nustato nenugalimą jėgą (force majeure). Siekiant nustatyti kokiais atvejais asmuo yra atleidžiamas nuo civilinės atsakomybės nenugalimos jėgos pagrindu, darbe buvo išsikeltas tikslas - atskleisti nenugalimos jėgos force majeure) aplinkybės sampratą bei taikymo ypatumus atleidžiant asmenį nuo civilinės atsakomybės taikymo. Siekiant užsibrėžto tikslo magistro baigiamajame darbe buvo analizuojama teisės doktrina bei Lietuvos Respublikos teismų praktika. Darbe buvo nagrinėjama nenugalimos jėgos aplinkybės sąvoka bei būtinieji kriterijai siekiant aplinkybę pripažinti nenugalimos jėgos aplinkybe. Buvo nagrinėjamas kaltės, kaip būtinosios civilinės atsakomybės sąlygos, aspektas, kas leido nustatyti, kuriais atvejais nenugalima jėga yra pagrindas asmenį nuo civilinės atsakomybės atleisti, o kuriais atvejais yra pagrindas civilinės atsakomybės netaikymui.The Civil Code of the Republic of Lithuania defines force majeure (also known as “superior force”, “unavoidable accident”) as one of the bases of exclusion of civil liability and exemption from civil liability. In order to determine the situations, when the person may be exempted from civil liability because of force majeure, the author sets the target to reveal the possible circumstances of force majeure and its application, exempting the person from civil liability. In order to achieve the aim of Master’s Thesis there has been analyzed legal doctrine and Lithuanian judicial practice in this work. The author has overviewed the concept of circumstances of force majeure and mandatory criteria for it. Analyzing fault element as the necessary condition of civil liability helped to determine the cases, when force majeure is the basis to exempt the person from civil liability, and the cases, when it is the basis to exclude civil liability.
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Reque, Taísa Silva. "As dimensões do uso da expressão redução da base de cálculo no contexto da guerra-fiscal do ICMS." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/7079.
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Previous issue date: 2016-03-14Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The granting of ICMS tax incentives by States in order to attract investments is a recurrent and old practice: it was already practiced during the term of the former Tax on Sales and Consignment (IVC), collaborating to what we call "tax competition". Our goal with this study is to demonstrate the abuse of this practice, focusing on "reduction of the tax basis", demonstrating that, conceptually, it cannot be equated with exemption (partial), but still its use is done improperly encouraging yet plus the dispute between federal entities. With an overly complex and burdensome tax law, which ultimately stimulates this type of practice, the problem of the tax competition becomes increasingly more difficult to solve, affecting taxpayers who are subject to the power of States, who handle the legal concepts violating the law, the principles and the jurisprudence
A concessão de incentivos fiscais pelos Estados no âmbito do ICMS com o objetivo de atrair investimentos é prática recorrente e antiga: durante a vigência do extinto Imposto sobre Vendas e Consignações (IVC) já se praticava o que denominamos de "guerra fiscal". Nosso intuito com este trabalho é ressaltar o abuso dessa prática com foco no conceito "redução da base de cálculo", demonstrando que conceitualmente ela não pode ser equiparada a isenção (parcial), mas que ainda assim o seu uso é feito de forma abusiva com intuito de fomentar ainda mais o conflito entre os Estados. Com uma legislação tributária excessivamente complexa e onerosa, que acaba por estimular esse tipo de prática, o problema da guerra fiscal se torna cada vez difícil de resolver, prejudicando contribuintes que ficam submetidos ao poder dos Estados, que por sua vez manipulam os conceitos jurídicos procurando contornar legislações, princípios e jurisprudências
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Fernández, Díaz Carmen Rocío, and Documet Rafael Hernando Chanjan. "Criminal liability of legal persons: a comparative study between Spain and Peru." Pontificia Universidad Católica del Perú, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/115494.
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This paper studies the criminal liability of legal persons, which has suffered a deep reform with the organic law 1/2015, after being introduced in Spain in 2010. This reform has brought important modifications and news, as the creation of an exemption of liability through the adoption of compliance programs, which supposes a change in the so called model of transfer of liability, that existed before. Parallel to this transformation in the Spanish criminal code, in Peru recently the law 30424 has come into forth, which contents a corporate liability model, very similar to the one foreseen in Spain. Both models of liability and the possibility of its exemption raise doubts about if they really tried to penalize legal persons or not.El presente trabajo estudia la responsabilidad penal de las personas jurídicas en España, la cual, después de haberse introducido en el año 2010, ha sufrido una reforma de hondo calado con la ley orgánica 1/2015. Esta ha conllevado importantes modificaciones y novedades, como la creación de una eximente de responsabilidad mediante la adopción de programas de cumplimiento, que ha supuesto un cambio en el antes existente modelo de transferencia de responsabilidad. Paralelamente a esta transformación que ha tenido lugar en el Código Penal español, en el Perú recientemente se ha aprobado la ley 30424, que crea un modelo de responsabilidad para las personas jurídicas muy similar al previsto en España. Ambos modelos de responsabilidad y la posibilidad de su exención plantean la duda de si realmente se pretende responsabilizar penalmente a las personas jurídicas o no.
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Awa, Avendaño Juan Jose Domingo, and Torres Patricia Amalia Martínez. "La distribución directa e indirecta de utilidades y su incidencia en la exoneración del Impuesto a la Renta de las Organizaciones No Gubernamentales del rubro educacional del distrito de San Isidro y Miraflores, Lima 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626389.
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La presente investigación pretende demostrar que el impacto tributario de la distribución directa e indirecta de utilidades influye en reducir la pérdida de la exoneración del Impuesto a la Renta en las Organizaciones No Gubernamentales del rubro educacional de los Distritos de San Isidro y Miraflores. El inciso b) del artículo 19 de la Ley del Impuesto a la Renta menciona los requisitos para obtener dicho beneficio de exoneración. A partir de un análisis de casos emitidos por el tribunal fiscal con relación a la pérdida de dicho beneficio se obtuvieron las hipótesis de la presente investigación, las cuales se detallarán en los siguientes capítulos. La presente tesis se desarrollará en 5 capítulos. En el primer capítulo, se describirá la legislación peruana con respecto a las ONG y la posición que tiene el tribunal fiscal sobre la distribución directa e indirecta de utilidades. En el segundo capítulo, se plantean los problemas, las hipótesis a validar, los objetivos propuestos y las limitaciones. En el tercer capítulo, se procederá a describir el tipo de investigación y la metodología a utilizada que es la mixta. En el cuarto capítulo, se presenta el desarrollo de la investigación cualitativa y cuantitativa, adicionalmente se describe un caso práctico con el objetivo de medir el impacto económico en los estados financieros de una ONG si esta pierde la exoneración del Impuesto a la Renta. En el quinto capítulo, se analizará los resultados de las entrevistas realizadas a 4 profesionales con una larga trayectoria en el rubro de las ONG, asimismo se realizará el análisis de 10 encuestas realizadas a una muestra conformada por gerentes, contadores y especialistas tributarios en Organizaciones No Gubernamentales, además se analizará el caso práctico planteado. Por último, se detallarán las conclusiones y recomendaciones.This research aims to demonstrate the tax impact of the direct and indirect distribution of profits influences the loss of income tax exemption in the Non-Governmental Organizations of Educational Law of the San Isidro and Miraflores Districts. Subsection b) of article 19 of the Income Tax Law and the requirements to obtain said exemption benefit. From an analysis of cases issued by the tax court related to the loss of said benefit, the hypotheses of the present investigation were obtained, which will be detailed in the following chapters. This thesis will be developed in 5 chapters. In the first chapter, Peruvian legislation is described with respect to Non-Governmental Organizations and the position of the tax court on the direct and indirect distribution of profits. In the second chapter, the problems, the valid hypotheses, the proposed objectives and the limitations are posed. In the third chapter, we will proceed to describe the type of research and the methodology for that mixture. In the fourth chapter, the development of qualitative and quantitative research is presented, in addition a practical case is described with the objective of measuring the economic impact in the financial statements of an ONG, the responsibility of the Income Tax is lost. In the fifth chapter, the results of interviews with 4 professionals with a long career in the field of ONG will be analyzed, while the analysis of 10 responses to a sample made up of managers, accountants and tax specialists in organizations is shown. Non-Governmental, in addition to analyzing the case study. Finally, the conclusions and recommendations are detailed.
Tesis
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Arantes, Fernanda Teodoro. "ITR: análise da norma de incidência, de isenção e dos deveres instrumentais." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21713.
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The present work intends to investigate the standard of incidence of rural territorial tax, exemption and instrumental duties. To do so, we first draw the method used for the elaboration of the work, as that of semantic logical constructivism, we establish premises and clarify fundamental concepts defining them. We address the criteria of the tax incidence rule-array, delving deeper into its general theory to apply to the construction of the rule-array of tax incidence of the rural territorial tax. When constructing this norm of behavior, we have made a split between the fiscal and extra-fiscal rules, in order to analyze carefully all its structure. We find a very complex tax, in the construction of all its criteria from the antecedent of the norm, which are: material (concept of property and rural property), spatial (between destination and location) and temporal, as well as (passive and active) (quantitative or not) and quantitative (exemption, non-incidence, principle of contributory capacity, isonomy, non-confiscation). The division of the norm of behavior allowed us to verify the strict relation of the extrafiscal tax rate with the materiality that authorizes it, what is the exercise of the social function. The analysis of the exemption rules led us to also investigate the institute of non-incidence and its application in this tax, as well as to observe its structure as a standard of structure. The duties of presenting the ADA, CAR, and registering the legal reserve in enrollment, instigated us to classify them as instrumental duties of the exemption rules, which had repercussions in the analysis of the imposed sanction. We conclude with the analysis of some practical cases, such as the incidence of ITR in the areas of mineral exploration, landfill and embargoed for any activity by competent agent. To conclude we made our final considerations exploring the main constructions realized on the subject
O presente trabalho foi realizado com intuito de investigar a norma de incidência do imposto territorial rural, de isenção e dos deveres instrumentais. Primeiramente foi traçado o método utilizado para a elaboração do trabalho – o constructivismo-lógico semântico – firmadas premissas e esclarecidos conceitos fundamentais. Foram abordados os critérios da regra-matriz de incidência tributária, com aprofundamento na sua teoria geral para aplicação à construção da regra-matriz de incidência tributária do imposto territorial rural. Quando da construção dessa norma de comportamento, foi feita uma cisão entre a norma fiscal e extrafiscal pra a análise cuidadosa de toda sua estrutura. Ao longo da pesquisa, foi descoberto um tributo muito complexo, na construção de todos os seus critérios, desde os do antecedente da norma, quais sejam: material (conceito de propriedade e de imóvel rural), espacial (entre a destinação e a localização) e temporal, como também os do consequente da norma: pessoal (sujeição passiva e ativa (parafiscalidade ou não) e quantitativo (isenção, não incidência, princípio da capacidade contributiva, isonomia, não confisco). A cisão da norma de comportamento permitiu verificar a estrita relação da alíquota extrafiscal com a materialidade que lhe autoriza, qual seja o exercício da função social. A análise das normas de isenção levou a pesquisa a investigar também o instituto da não incidência e sua aplicação neste imposto, além de observar sua estrutura como norma de estrutura. Os deveres da apresentação do ADA, CAR, e averbação da reserva legal na matrícula, instigou esta investigação a classificá-los como deveres instrumentais das normas isentivas, o que repercutiu na análise da sanção imposta. Ao final, são analisados alguns casos práticos, como a incidência do ITR nas áreas de exploração mineral, de aterro sanitário e embargadas para qualquer atividade por agente competente. Para concluir, a dissertação traz nossas considerações finais explorando as principais construções realizadas sobre o tema
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Alsaif, Dalal. "L'appréhension de la criminalité organisée. Étude comparative des droits français et koweïtien." Thesis, Poitiers, 2018. http://www.theses.fr/2018POIT3001.
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La lutte contre la criminalité organisée est, aujourd'hui, une des priorités nationales et internationales. Pour ce faire, les États n'adoptent pas cependant toujours les mêmes solutions, comme le montre l'étude comparative des droits français et koweïtien. Sur le plan substantiel, les deux droits ont de nombreux points communs. La criminalité organisée n'a en effet pas été incriminée en tant que telle, aussi bien par le législateur français que koweïtien. Il existe cependant dans ces deux droits plusieurs incriminations permettant d'appréhender ce phénomène criminel. Il s'agit donc ou bien de lutter contre les organisations criminelles, via l'association de malfaiteurs ou l'entente criminelle, ou bien de lutter contre les activités criminelles commises par ces organisations, via la circonstance aggravante de bande organisée ou de groupe criminel organisé. Pour lutter contre la criminalité organisée, les deux droits adoptent également une politique répressive adaptée notamment en permettant aux repentis de bénéficier d'une exemption ou éventuellement d'une réduction de peine lors qu'ils collaborent avec la justice. Sur le plan procédural, les deux droits ont en revanche adopté une approche différente. Le droit français a prévu, en ce domaine, des règles de procédure dérogatoires au droit commun et a donné compétence à des juridictions spécialisées (les JIRS). Le droit koweïtien, quant à lui, se contente des règles procédurales et des juridictions de droit commun pour appréhender la criminalité organisée. Sur cet aspect, si la spécialisation des juridictions françaises ne semble guère transposable en droit koweïtien, le législateur du Koweït pourrait s'inspirer des règles dérogatoires prévues en droit français pour mieux appréhender la criminalité organiséeThe fight against organized crime is today one of the national and international priorities. To do so, however, the countries do not always adopt the same solutions, as shown by the comparative study of French and Kuwaiti laws. Substantially, the two laws have many points in common. Organized crime has not actually been criminalized as such by French and Kuwaiti legislators. There are, however, several criminalizations to apprehend this criminal phenomenon in these two laws. It is either to fight against criminal organizations, via the conspiracy (association de malfaiteurs/entente criminelle), or to fight against the criminal activities committed by these organizations, via the aggravating circumstance of organized criminal group (bande organisée/groupe criminel organisé). To fight against organized crime, both laws also adopt an adapted repressive policy that allows the collaborator of justice to be exempted from penalty or to benefit from a reduction of the sentence. Procedurally, the two laws have adopted different approaches. The French law contains some special criminal procedures, applicable to organized crime, that derogate from ordinary criminal procedures. It also conferred on the specialized courts the competence to adjudicate the organized crime cases (the JIRS). The Kuwaiti law, on the other hand, is content with relying on ordinary criminal procedures and ordinary courts to apprehend organized crime. On this aspect, if the specialization of the French courts does not seem to be transposable into Kuwaiti law, the latter can adopt the French special criminal procedures to better combat organized crime
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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.
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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.
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Dellova, Adriana Souza. "Tratados internacionais: exceção à regra de paridade no âmbito tributário." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/5658.
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Previous issue date: 2011-09-13The present study is to delineate the scope within the epitome of International Law, the Exception to the Rule of Parity remanded to the Tax Law for the existence of Article 98 of the Internal Revenue Code and its implications. First, it presents issues for basic understanding of the issue in comment, basic concepts, general characteristics of the treaties, theories, monist and dualist, on the reception of treaties in domestic law and the way how it is operationalized. It follows the evolution of the topic in the field of hierarchy, with the aim of entering the reader on aspects peculiar to the rule of parity and the case law regarding positioning, addressing the normative species, starting immediately for the Exception to the Rule of Parity in tax, which addresses the criteria to be used in case of contradiction between the treaty and domestic law. Care was taken of the exemptions from state and local taxes granted by international treaties, and the concept of exemption and heteronomous positioning of jurisprudence on the matter, as well as the importance of agreements to avoid double taxation and tax evasion
O presente trabalho tem o escopo de delinear dentro do epítome do Direito Internacional, a Exceção à Regra de Paridade deferida ao Direito Tributário, pela existência do artigo 98, do Código Tributário Nacional e suas implicações. Apresenta, inicialmente, assuntos basilares para compreensão do tema em comento, conceitos básicos, características gerais dos tratados, as teorias - monista e dualista - sobre a recepção dos tratados no direito interno e a forma de como ela é operacionalizada. Segue-se pela evolução do tema no campo da hierarquia, com o fito de inserir o leitor nos aspectos peculiares à regra de paridade e o posicionamento jurisprudencial a respeito, abordando as espécies normativas, partindo-se imediatamente para a Exceção à Regra de Paridade no âmbito tributário, que aborda os critérios a serem utilizados no caso de antinomia entre tratado e lei interna. Cuidou-se das isenções de tributos estaduais e municipais concedidas por tratados internacionais, além do conceito da isenção heterônoma e o posicionamento jurisprudencial sobre a matéria, bem como a importância dos acordos para evitar a bitributação e a evasão fiscal
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Prado, Clayton Eduardo. "O imposto sobre transmissão causa mortis de quaisquer bens ou direitos: regra-matriz de incidência, isenção, lançamento, decadência e prescrição." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/7711.
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Clayton Eduardo Prado.pdf: 531979 bytes, checksum: e2b1fd0112e75ea983f01de2f00c951a (MD5)
Previous issue date: 2007-10-25The study concerns about the inheritance taxation and intends to construct its basic rule of incidence, from the examination of the constitutional rules that discipline this tax, identifying the two equations that compose it: the antecedent (hypothesis tax), describing its material, spatial and temporal criteria; and the consequence (legal relationship tax), identifying its personal (active and passive subject) and quantitative (aliquot and taxable base) criteria. At the second moment, it examines the Law n. 10.705/2000 of the São Paulo State to verify if it is compatible with the constitutional profile of this tax. Further on, the São Paulo legislation comes back to be the focus, to analyse the tax exemption phenomenon. Later, it concerns about the tax assessment, evidencing the peculiar aspects of this tax. The final topic intends to face two intricate questions: the decadence and the prescription of the ITCM
O trabalho trata do imposto sobre transmissão causa mortis de quaisquer bens ou direitos (ITCM) e tem entre seus objetivos construir a sua regra-matriz de incidência, a partir do exame das normas constitucionais que disciplinam esse tributo, identificando as duas equações que a compõem: o antecedente (hipótese tributária), descrevendo os seus critérios material, espacial e temporal; e o conseqüente (relação jurídica tributária), identificando os seus critérios pessoal (sujeitos ativo e passivo) e quantitativo (base de cálculo e alíquota). Construída a regra-matriz de incidência tributária, examina as normas da Lei n. 10.705/2000 do Estado de São Paulo, objetivando verificar em que medida elas são compatíveis com o perfil constitucional desse tributo. A seguir, a legislação paulista volta a ser o foco, com a finalidade de se analisar o fenômeno da isenção do imposto sobre transmissão causa mortis. Posteriormente, trata do lançamento tributário do ITCM, constatando os traços peculiares a esse tributo, sobretudo quando apurado no âmbito de processos judiciais. O tópico final visa enfrentar duas intrincadas questões: a decadência e a prescrição do ITCM, onde se verifica, igualmente, que esse imposto possui singularidades decorrentes da sua forma de apuração
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PONTE, FLAVIO VINCENZO. "I danni da dequalificazione e demansionamento." Doctoral thesis, Università Cattolica del Sacro Cuore, 2007. http://hdl.handle.net/10280/98.
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L'elaborato si propone di analizzare le conseguenze dannose scaturenti dalla violazione dell'art. 2103 c.c. Nel primo capitolo ci si sofferma sul concetto di danno, rendendo notizia delle varie teorie concernenti il sistema di responsabilità civile. Nel secondo capitolo si esplorano le diverse ipotesi di danno. in particolare: danni da inadempimento, alla professionalità, alla salute ed esistenziale. Nel terzo capitolo si affronta il tema della tutela assicurativa del danno biologico, ponendo in evidenza i rapporti tra l'indennizzo erogato dall'I.N.A.I.L. ed il risarcimento del danno differenziale.The dissertation concerns torts and liability in case of transgression of the paragraph 2103 of the Italian civil code. The first chapter is dedicated to torts and liability theories. The second chapter is about various kinds of torts, in the Italian civil code regulation. The author speaks about downgrading consequences, involving workers' health and competences. Moreover he speaks about the loss of enjoyment of life, pain and suffering, caused by the employer's unlawful behaviour. The third chapter concerns workers' insurance, halfway social insurance and accident insurance.
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Daly, Marwa El. "Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations." Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät III, 2012. http://dx.doi.org/10.18452/16511.
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Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative und quantitative Feldstudie auf nationaler Ebene, wie die ägyptische Öffentlichkeit Philanthropie, soziale Gerechtigkeit, Menschenrechte, Spenden, Freiwilligenarbeit und andere Konzepte des zivilgesellschaftlichen Engagements wahrnimmt. Um eine umfassende und repräsentative Datengrundlage zu erhalten, wurden 2000 Haushalte, 200 zivilgesellschaftliche Organisationen erfasst, sowie Spender, Empfänger, religiöse Wohltäter und andere Akteure interviewt. Die so gewonnen Erkenntnisse lassen aussagekräftige Aufschlüsse über philanthropische Trends zu. Erstmals wird so auch eine finanzielle Einschätzung und Bewertung der Aktivitäten im lokalen Wohltätigkeitsbereich möglich, die sich auf mehr als eine Billion US-Dollar beziffern lassen. Die Erhebung weist nach, dass gemessen an den Pro-Kopf-Aufwendungen die privaten Spendenaktivitäten weitaus wichtiger sind als auswärtige wirtschaftliche Hilfe für Ägypten. Das wiederum lässt Rückschlüsse zu, welche Bedeutung lokale Wohltätigkeit erlangen kann, wenn sie richtig gesteuert wird und nicht wie bislang oft im Teufelskreis von ad-hoc-Spenden oder Hilfen von Privatperson an Privatperson gefangen ist. Die Studie stellt außerdem eine Verbindung her zwischen lokalen Wohltätigkeits-Mechanismen, die meist auf religiösen und kulturellen Werten beruhen, und modernen Strukturen, wie etwa Gemeinde-Stiftungen oder Gemeinde-„waqf“, innerhalb derer die Spenden eine nachhaltige Veränderung bewirken können. Daher bietet diese Arbeit also eine umfassende wissenschaftliche Grundlage, die nicht nur ein besseres Verständnis, sondern auch den nachhaltiger Aus- und Aufbau lokaler Wohltätigkeitsstrukturen in Ägypten ermöglicht. Zentral ist dabei vor allem die Rolle lokaler, individueller Spenden, die beispielsweise für Stiftungen auf der Gemeindeebene eingesetzt, wesentlich zu einer nachhaltigen Entwicklung beitragen könnten – und das nicht nur in Ägypten, sondern in der gesamten arabischen Region. Als konkretes Ergebnis dieser Arbeit, wurde ein innovatives Modell entwickelt, dass neben den wissenschaftlichen Daten das Konzept der „waqf“ berücksichtigt. Der Wissenschaftlerin und einem engagierten Vorstand ist es auf dieser Grundlage gelungen, die Waqfeyat al Maadi Community Foundation (WMCF) zu gründen, die nicht nur ein Modell für eine Bürgerstiftung ist, sondern auch das tradierte Konzept der „waqf“ als praktikable und verbürgte Wohlstätigkeitsstruktur sinnvoll weiterentwickelt.This work provides a solid theoretical base on philanthropy, religious giving (Islamic zakat, ‘ushour, Waqf -plural: awqaf-, Sadaqa and Christian tithes or ‘ushour), and their implications on giving trends, development work, social justice philanthropy. The field study (quantitative and qualitative) that supports the theoretical framework reflects at a national level the Egyptian public’s perceptions on philanthropy, social justice, human rights, giving and volunteering and other concepts that determine the peoples’ civic engagement. The statistics cover 2000 households, 200 Civil Society Organizations distributed all over Egypt and interviews donors, recipients, religious people and other stakeholders. The numbers reflect philanthropic trends and for the first time provide a monetary estimate of local philanthropy of over USD 1 Billion annually. The survey proves that the per capita share of philanthropy outweighs the per capita share of foreign economic assistance to Egypt, which implies the significance of local giving if properly channeled, and not as it is actually consumed in the vicious circle of ad-hoc, person to person charity. In addition, the study relates local giving mechanisms derived from religion and culture to modern actual structures, like community foundations or community waqf that could bring about sustainable change in the communities. In sum, the work provides a comprehensive scientific base to help understand- and build on local philanthropy in Egypt. It explores the role that local individual giving could play in achieving sustainable development and building a new wave of community foundations not only in Egypt but in the Arab region at large. As a tangible result of this thesis, an innovative model that revives the concept of waqf and builds on the study’s results was created by the researcher and a dedicated board of trustees who succeeded in establishing Waqfeyat al Maadi Community Foundation (WMCF) that not only introduces the community foundation model to Egypt, but revives and modernizes the waqf as a practical authentic philanthropic structure.
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Lai, Yi-Tzu, and 賴羿慈. "Comparative Analysis of Research Exemptions of Personal Information Protection Law." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ed6pyc.
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碩士國立清華大學
科技法律研究所
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Protection of individual privacy has been the consensus of the world. With the development of information technology, the worries about personal information collection and usage arise once and again in our lives, which also causes the world to pay more attention onto the protection of individual control over ones’ own information. Following this trend and inherited from the concept of “information privacy” called in America and “right to informational self-determination” claimed in German, concerns about information privacy also take root in our legal system, including in the interpretation of Taiwan’s constitutional court and the legislative act. Both Interpretation No. 603 of Taiwan’s Constitutional Court and Personal Information Protection Act in Taiwan reveal several basic principles for any collection and use of personal information, which are almost the same as other countries have indicated. However, most countries set some exemptions against the claim of information privacy when faced with the interest conflict with academic research. After detail comparative analysis of the Data Protection Directive 95/46/EC and General Data Protection Regulation of E.U., Data Protection Act of UK, and Privacy Act and HIPAA Privacy Rule of U.S.A., deficit in personal information protection was found in Taiwan’s academic research exemption. The academic research exemption standard do not vary according to different using stages of personal information; furthermore, the standard itself is a little less flexible since de-identification is the only way to meet the requirement. Although there are some legal data protection obligations upon the data holders, some tailored requirements are needed for specific exemption circumstances. With regard to protection extent, only choosing de-identification process as a way to protect personal information is not sufficent. Considering the other countries legislation, for the stage of information-providing obligation, in order to protect the right to know, keeping data subject knowing and understanding the relevant information should be the principle, except for the situations when notice is pratically impossible and already with some protection measures. Moreover, when personal information is directly from the data subject, notice afterward is needed. For the personal information collection stage, data subject’s consent is the primary consideration. Only when getting consent is impossble or quite difficult, and protection measures are taken can researchers collect personal information on the basis of academic research exemption. For the process and use stage, there is no need to separate process and use into different categories because every behavior on the data should be acted in compliance with the basic principles. For any usage beyond the original colletive aim, general personal data and spcial category data should be distinguished. Protection measures required as in E.U. are needed for general personal data, and a higher-leveled protection standard, such as independent board review or limited data set designed in U.S.A., would be better for special category data. As for the collection permission of special category data, defining some researches inside the lawful collection range and excludeing others research would be too strict. Interests balance as used in E.U. could be considered an alternative way. Besides, individual consent is primary required; unless when consent is impossble or quite difficult, and reviewed by an independent board can researchers collect special category data. If there is any difficulty for the review processs, protection measures are demanded at least. Finally, for the individual rights, right to access shouldn’t be rejected simply for interests balance. Protection measures ought to be considered and taken. Although there is no right to rectification specified in Taiwan’s law, taking the practical situations into account, reject of right to rectification should be allowed when correct is practically impossible and protection measures are adopted. With regard to the right to erasure and right to restriction of process, refusal is permited only if related protection measures are carried out during the research.
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Schmit, Jongbloed Wouter Pieter Frans. "The Multilateral Standard of Review: Export Restrictions, GATT Exceptions and Exemptions." Thesis, 2018. https://doi.org/10.7916/D8CC2H40.
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This dissertation argues for the adoption of a new interpretative standard that urges the WTO adjudicator to explicitly take account of the economic heterogeneity of the WTO Membership when construing exemption provisions in the GATT 1994. In particular, the judicial decision maker should construe and interpret exemption provisions using the embedded standard of review, such that the Member States’ economic conditions enlighten the contextual interpretation of the language of the provision. This multilateral standard of review compels the adjudicator to accord conditional deference to developmental policies, as applied by a Member State in expression of its preferred economic strategy to expand the trade and production of goods and services. This dissertation examines the history of the standard of review in the GATT 1947 and GATT 1994 in order to critically examine its application to the construction and interpretation of the exemption provision of Article XI:2(a) GATT 1994. The proposed multilateral standard of review overcomes the post-modern critique of judicial practice by emphasizing the collaborative intent of the Membership, as revealed through the adjudicator’s understanding of the object and purpose of the agreement.
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Charland, Marisol. "Les exemptions de taxes foncières des institutions religieuses." Thèse, 2019. http://hdl.handle.net/1866/22780.
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La taxation a toujours été un enjeu d’envergure pour notre société. Dès le début du XVIII siècle, les institutions religieuses se réclamaient d’une exemption de taxes en contrepartie des nombreux services sociaux qu’elles rendaient. Basée sur des principes d’équité, l’imposition d’une taxe permet de défrayer les dépenses communes de notre société. Introduite localement autour des années 1876, la fiscalité municipale a toujours reconnu que les biens de l’État ne pouvaient être l’objet d’une quelconque taxation puisque bénéficiant à tous. De la même manière, les biens des institutions religieuses ont également eu le même privilège depuis le début de l’imposition de la taxe ou presque. Cet historique n’est pas sans explication! En effet, nos Églises participaient activement au développement de la société par le biais de services tant sociaux (aide aux plus démunis, santé, registre de l’état civil, etc.) qu’éducationnels (écoles, enseignements religieux…). Qu’en est-il aujourd’hui? Est-il toujours pertinent de maintenir ces exemptions alors que l’État a pris en main l’éducation, la santé, etc. Alors que les églises catholiques sont cédées, une à une, aux municipalités faute de financement et de disciples, que notre gouvernement québécois tend vers une neutralité pour faire place à un pluralisme religieux grandissant, que nos municipalités cherchent de nouvelles sources de financement, pourquoi conserver ce régime d’exemptions qui semble aller à l’encontre de toutes les tendances de la société? C’est précisément ce que nous étudierons dans ce mémoire.
En résumé, l’objet de ce mémoire est d’identifier l’origine de ces exemptions de taxes foncières municipales et d’analyser de manière objective l’évolution juridique de celles-ci. Le tout, pour comprendre les motifs qui soutiennent leur maintien, encore aujourd’hui, dans le but de déterminer leur pertinence ou non lors d’une nouvelle législation. Ainsi, la première partie met donc en contexte l’exemption foncière pour les institutions religieuses au Québec. Elle traite d’abord de la relation entre l’État et la religion, puis présente les principaux impacts fiscaux du régime d’exemption de taxes foncières sur les municipalités. La seconde partie, quant à elle, établit le cadre juridique entourant ce régime. Elle aborde le régime fiscal applicable aux exemptions de taxes foncières, en s’attardant principalement aux articles relatifs aux institutions religieuses et aux presbytères. Ensuite, elle présente des motifs au soutien du maintien ou non du régime d’exemption. Et puis, la troisième partie propose des pistes de solution pour faire évoluer juridiquement ces exemptions dans le respect des attentes de notre société québécoise. Pour finalement, conclure sur une unique destinée de celles-ci.Taxation has always been a major issue for our society. By the early eighteenth century, religious institutions claimed a tax exemption in exchange for the many social services they rendered. Based on principles of equity, the imposition of a tax makes it possible to defray the common expenses of our society. Introduced locally in the 1876, municipal taxation has always recognized that state property could not be the subject of any taxation since benefiting all. In the same way, the property of religious institutions has also had the same privilege since the beginning of the imposition of the tax or almost. This history is not without explanation! Indeed, our churches were actively involved in the development of society through both social services (assistance to the poor, health, registry of civil status, etc.) and educational (schools, religious teachings ...). What about today? Is it still relevant to maintain these exemptions while the state has taken over education, health, etc.? While Catholic churches are handed over one by one to municipalities for lack of funding and disciples, that our Quebec government is moving towards neutrality to make room for growing religious pluralism, that our municipalities are looking for new sources of funding, why keep this system of exemptions that seems to go against all trends in society? This is precisely what we will study in this memoir. In summary, the purpose of this brief is to identify the source of these exemptions from municipal property taxes and to analyze objectively their legal evolution. All, to understand the reasons that support their maintenance, even today, in order to determine their relevance or not in a new legislation. Thus, the first part puts into context the land exemption for religious institutions in Quebec. It first covers the relationship between the state and religion, then presents the main tax impacts of the property tax exemption system on municipalities. The second part establishes the legal framework surrounding this scheme. It discusses the tax regime applicable to property tax exemptions, focusing mainly on articles relating to religious institutions and presbyteries. Then, it presents reasons in support of whether or not to maintain the exemption scheme. And then, the third part proposes possible solutions to legally evolve these exemptions in accordance with the expectations of our Quebec society. Finally, to conclude on a unique destiny of these.