Download or read book Abuse of Rights written by Fabio Carvalho de Alvarenga Peixoto and published by Fabio Carvalho de Alvarenga Peixoto. This book was released on 2023-11-16 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is an adaptation of part of the author's PhD thesis, which won the international prize Prémio FIBE, and was voted one of the three best in Brazil, in the field of Law, in 2023. It deals with the history of the notion of abuse of rights, in its two traditions: the Franco-Belgian (abus de droit) and the German (unzulässige Rechtsausübung). It also presents the discourse of abuse of rights with a 'shortcut' function. Finally, it places the scientific formulation of groups of cases as necessary for the proper use of the abuse of rights discourse. Fabio Carvalho de Alvarenga Peixoto PhD in Constitutional Law (Universidade de Fortaleza - Brazil). State Attorney. Private lawyer. Winner of the international prize Prémio FIBE, and of an honorable mention in the Capes (Brazilian Ministry of Education) PhD Thesis Award 2023. INTRODUCTION 1 THE BEGINNING OF THE HISTORIES OF ABUSE OF RIGHTS 2 THE GENERAL CONCEPT OF ABUSE OF RIGHTS 2.1 Literature Admission of Abuse of Rights as an Atypical Unlawfulness 2.1.1 Unconscious Phase 2.1.2 Constructive Phase of Incipient Dogmatization 2.1.3 Constructive Phase of Peripheral Systematization 2.2 Delimitation of Abuse of Rights in the Face of Abuse (Misuse) of Power 2.3 Presuppositions of the Notion of Abuse of Rights 2.3.1 Permission Granted by ‘Abstract’ Interpretation of a Normative Text 2.3.2 Prohibition ‘Discovered’ by Judge, Outside the Limits of ‘Abstract’ Interpretation of Normative Text 3 THE FUNCTION OF THE NOTION OF ABUSE OF RIGHTS 3.1 Abuse of Rights as a “Gathering Concept” 3.2 Practical Indispensability of the Dogmatic Formulation of (Open) Groups of Cases for the Rational Application of the Prohibition of Abuse of Rights 3.3 Abuse of Rights as a “Shortcut” (which “can Slow You Down”) 4 THE TWO TRADITIONS OF PRIVATE LAW DOCTRINES OF ABUSE OF RIGHTS 4.1 The French-Belgian Tradition of Abus de Droit 4.1.1 Harmful Intent Approach 4.1.1.1 The Beginnings of the Abus de Droit Tradition 4.1.1.2 Unnecessary Dammage Approach 4.1.2 Deviation from the Economic and Social Purposes of Rights Approach 4.1.2.1 Louis Josserand’s Original Approach 4.1.2.2 Violation of Dominant Morality Approach 4.1.2.3 Reception in Germany by Wolfgang Siebert of the Deviation of Purpose Approach (Rechtsmißbrauch) and its Evolution into the Doctrine of Institutional Abuse (Institutioneller Rechtsmißbrauch) 4.1.2.4 Denial of the Axiological Fundament (‘Formal Axiologism’) Approach: Non-Replacing Overcoming 4.1.3 Disproportion between Advantages and Losses Approach 4.2 The German Tradition of Unzulässige Rechtsausübung 4.2.1 Prohibition of Chicanery Approach 4.2.2 Violation of Objective Good Faith Approach 4.2.3 Violation of Good Customs Approach 4.3 Excerpt: Germanophile Definitory Approach of Abuse of Rights as Violation of Principle 5 THE METHODICAL ISSUES NOT RESOLVED BY DOCTRINES OF ABUSE OF RIGHTS 5.1 The Importance of the Recognition of the Meta-Individual Function of Rights 5.2 Meta-Individual Function and Individual Function: Methodical Requirement of Sizing Criteria for Each Right 5.3 Limited Scope of the Objective Good Faith Approach 6 THE NEED FOR RATIONAL JUSTIFICATION OF THE IDENTIFICATION OF ABUSE OF RIGHT AS A MECHANISM FOR CONTROLLING JUDICIAL DISCRETION 6.1 Insufficiency of the Standard Theories of Legal Argumentation for Rational Justification of the Evaluation of Abuse of Rights 6.2 The Use of Dogmatically Formulated Groups of Cases for the Rational Justification of the evaluation of Abuse of Rights CONCLUSION REFERENCES

Download or read book Abuse of Fundamental Rights written by Fabio Carvalho de Alvarenga Peixoto and published by Fabio Carvalho de Alvarenga Peixoto. This book was released on 2023-11-20 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is an adaptation of part of the author's PhD thesis, which won the international prize Prémio FIBE, and was voted one of the three best in Brazil, in the field of Law, in 2023. It addresses the appropriation of the private law notion of abuse of rights by the theory of fundamental rights. It also presents guidelines for an appropriate use of the discourse of abuse of fundamental rights (highly dependent on a Dogmatics of scope, approached according to a model of groups of cases). Fabio Carvalho de Alvarenga Peixoto PhD in Constitutional Law (Universidade de Fortaleza - Brazil). State Attorney. Private lawyer. Winner of the international prize Prémio FIBE, and of an honorable mention in the Capes (Brazilian Ministry of Education) PhD Thesis Award 2023. INTRODUCTION 1 THE GENERAL NOTION OF ABUSE OF FUNDAMENTAL RIGHTS 1.1 Admission by Literature of the Abuse of Fundamental Rights 1.1.1 Unconscious phase 1.1.2 Constructive Phase of Incipient Dogmatization 1.1.3 Constructive Phase of Peripheral Systematization 1.2 Delimitation of the Abuse of Fundamental Rights in the Face of the Verwirkung of Fundamental Rights 1.3 Presuppositions of the Notion of Abuse of Fundamental Rights 1.3.1 Fundamental Right Permission Granted by ‘Abstract’ Interpretation of the Constitutional (or with Constitutional Status) Text or of a Judicial Decision Interpreting the Constitution 1.3.2 Prohibition ‘Discovered’ by Judge, Outside the Limits of ‘Abstract’ Interpretation of the Normative Text 2 FROM PRIVATE LAW DOCTRINES OF ABUSE OF RIGHTS TO A THEORY OF ABUSE OF FUNDAMENTAL RIGHTS 2.1 The Effectiveness of Fundamental Rights Between Private Individuals (Drittwirkung) as a Bridge Between Private Law Doctrines of Abuse of Rights and the Theory of Fundamental Rights 2.2 Problems of Using the Approaches of the Private Law Doctrines of Abuse of Rights in the Theory of Fundamental Rights 2.2.1 The Problem of the Controllability of State Interventions in Fundamental Rights 2.2.1.1 Creation of Law Outside the Limits of the Normative Text 2.2.1.2 Lack of Control Parameters of the Definitory Approaches 2.2.2 The Problem of the Risk of Eliminating the Individual Function of the Fundamental Right 2.2.3 The Problem of the Confusion with the Dogmatics of the Limits of Fundamental Rights 2.2.3.1 Dogmatic Autonomy of Abuse of Fundamental Rights vis-à-vis the Doctrines of Limits of Fundamental Rights 2.2.3.2 The Relation Between Abuse of Fundamental Rights and Dogmatic Conceptions of the Broadness of the Tatbestände of Fundamental Rights 3 CONTROL OF THE RATIONALITY OF THE DISCOURSE OF ABUSE OF FUNDAMENTAL RIGHTS AS A JUSTIFICATORY “SHORTCUT” 3.1 Needless for a Constitutional General Clause to Restrain Abuse of Fundamental Rights 3.2 The Need for a Singular Dogmatics 3.3 Identification of the Abuse of Fundamental Rights as a Task of Peripheral Systematization Grounded on Concrete Evaluations 4 UNACCEPTABLE APPROACHES TO THE ABUSE OF FUNDAMENTAL RIGHTS 4.1 Abuse of Fundamental Rights Without Parameters 4.2 Abuse of Fundamental Rights as Inadmissible Form of Exercise 4.3 Abuse of Fundamental Rights as Synonym for Exceeding a Limit 4.4 Abuse of Fundamental Rights as Typical Unlawfulness 4.5 Abuse of Fundamental Rights as Fraud Against the Law 4.6 Abuse of Fundamental Rights as Unreasonableness 4.7 Abuse of Fundamental Rights as Result of Alexyan Balancing 4.8 Abuse of Fundamental Rights as Disproportionality (Abuse of Fundamental Rights as Result of Means-End Balancing) 5 ACCEPTABLE APPROACHES TO THE ABUSE OF FUNDAMENTAL RIGHTS 5.1 Inadmissible Harmful Intent 5.2 Dogmatization of the Normative Scope 5.2.1 Direct Dogmatization 5.2.2 Indirect Dogmatization 5.3 Violation of Objective Good Faith 5.4 Violation of Good Customs 6 GROUPS OF ABUSE OF FUNDAMENTAL RIGHTS CASES AS LIMITS OF THE LIMITS CONCLUSION

Download or read book The Routledge Companion to Tax Avoidance Research written by Nigar Hashimzade and published by Routledge. This book was released on 2017-10-02 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Download or read book Transparency in Insurance Contract Law written by Pierpaolo Marano and published by Springer Nature. This book was released on 2020-03-11 with total page 714 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Volume of the AIDA Europe Research Series on Insurance Law and Regulation focuses on transparency as the guiding principle of modern insurance law. It consists of chapters written by leaders in the respective field, who address transparency in a range of civil and common law jurisdictions, along with overview chapters. Each chapter reviews the transparency principles applicable in the jurisdiction discussed. Whether expressly or impliedly, all jurisdictions recognize a duty on the part of the insured to make a fair presentation of the risk when submitting a proposal for cover to the insurers, although there is little consensus on the scope of that duty. Disputed matters in this regard include: whether it is satisfied by honest answers to express questions, or whether there is a spontaneous duty of disclosure; whether facts relating to the insured’s character, as opposed to the nature of the risk itself, are to be presented to the insurers; the role of insurance intermediaries in the placement process; and the remedy for breach of duty. Transparency is, however, a much wider concept. Potential policyholders are in principle entitled to be made aware of the key terms of coverage and to be warned of hidden traps (such as conditions precedent, average clauses and excess provisions), but there are a range of different approaches. Some jurisdictions have adopted a “soft law” approach, using codes of practice for pre-contract disclosure, while other jurisdictions employ the rather nebulous duty of (utmost) good faith. Leaving aside placement, transparency is also demanded after the policy has been incepted. The insured is required to be transparent during the claims process. There is less consistency in national legislation regarding the implementation of transparency by insurers in the context of handling claims.

Download or read book International Encyclopedia of Comparative Law written by Viktor Knapp and published by Martinus Nijhoff Publishers. This book was released on 1983 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Europe of Rights A Compendium on the European Convention of Human Rights written by Javier García Roca and published by Martinus Nijhoff Publishers. This book was released on 2012-03-20 with total page 691 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a systematic commentary on half a century of case law on the Convention system made by a group of legal experts from various universities and legal disciplines. It provides a guide of the rights protected under ECHR as well as a better understanding, open to supranational scenarios, of fundamental rights in the respective Constitutions. Our intention is not only to make available a mere case law commentary. This work indeed offers succinct information on the most consolidated lines of case law and this is probably where it is most useful. Nevertheless there is also academic reflection, which we believe is nowadays essential as Europe is becoming more than a continent: it is, above all, a civilisation, with a common language of rights, a developing ius commune.

Download or read book Good Faith in European Contract Law written by Reinhard Zimmermann and published by Cambridge University Press. This book was released on 2000-06-08 with total page 762 pages. Available in PDF, EPUB and Kindle. Book excerpt: For some Western European legal systems the principle of good faith has proved central to the development of their law of contracts, while in others it has been marginalized or even rejected. This book starts by surveying the use or neglect of good faith in these legal systems and explaining its historical origins. The central part of the book takes thirty situations which would, in some legal systems, attract the application of good faith, analyses them according to fifteen national legal systems and assesses the practical significance of both the principle of good faith and its relationship to other contractual and non-contractual doctrines and forms of regulation in each situation. The book concludes by explaining how European lawyers, whether from a civil or common law background, may need to come to terms with the principle of good faith. This was the first completed project of The Common Core of European Private Law launched at the University of Trento.

Download or read book A Three Dimensional Theory of Law written by María José Falcon y Tella and published by BRILL. This book was released on 2010-04-27 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: What this book intends to do is to study three-dimensionalism (the distinction values-norms-facts) not in what could be called its historical dimension, but in its substantive aspect, as a “form” that, when applied to different legal themes, would add a “material content” to the three-dimensional theory. We can point out, as a study plan, the distinction between “three” perspectives: Those of the legal norm, of the legal order, and the legal relationship. Three-dimensionalism also appears in this work when one analyzes the “three” phases of the life of the law: The formation, the interpretation, and the application; and in the distinction between the “three” characteristics of the legal order: Fullness, coherence, and unity—the theory of legal validity, intended as legitimacy, as validity strictly speaking, or as effectiveness.

Download or read book Good Faith in International Law written by Robert Kolb and published by Bloomsbury Publishing. This book was released on 2017-07-13 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a great degree of controversy on the proper complexion and role of general principles of law in the international legal order. Opinions range from total rejection of some types of principles to the most enthusiastic endorsement of principles as the necessary oil for the many complex wheels of the legal order. In this book one of the leading public lawyers of his generation explores the concept of good faith and its role in international law. Rather than offer a detailed, comprehensive examination, Kolb aims to map the true points of gravity of the principle of good faith in the international legal order. In so doing, he illustrates how the various legal institutions who operate in the sphere of public international law allow the principle of good faith to unfold.

Download or read book National Legal Presumptions and European Tax Law written by Claudia Sanò and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.

Download or read book Cynical International Law written by Björnstjern Baade and published by Springer Nature. This book was released on 2020-11-28 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysing international law through the prism of “cynicism” makes it possible to look beyond overt disregard for international law, currently discussed in terms of a backlash or crisis. The concept allows to analyse and criticise structural features and specific uses of international law that seem detrimental to international law in a more subtle way. Unlike its ancient predecessor, cynicism nowadays refers not to a bold critique of power but to uses and abuses of international law that pursue one-sided interests tacitly disregarding the legal structure applied. From this point of view, the contributions critically reflect on the theoretical foundations of international law, in particular its relationship to power, actors such as the International Law Commission and international judges, and specific fields, including international human rights, humanitarian, criminal, tax and investment law.

Download or read book Constitutionalising the EU Judicial System written by Pascal Cardonnel and published by Bloomsbury Publishing. This book was released on 2012-08-20 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: These essays, written in honour of retired ECJ judge Pernilla Lindh, reflect on the development of courts and judging in the EU since the founding of the Union. In particular they focus on recent reforms and proposals aimed at further increasing public confidence and democratic accountability throughout the EU judicial system.

Download or read book Accounting Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Download or read book A Comparative Look at Regulation of Corporate Tax Avoidance written by Karen B. Brown and published by Springer Science & Business Media. This book was released on 2011-12-10 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.

Download or read book The Handbook of Communication Rights Law and Ethics written by Loreto Corredoira and published by John Wiley & Sons. This book was released on 2021-04-08 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discover how modern technological realities shape freedoms of expression and opinion with this comprehensive resource. The Handbook of Communication Rights, Law, and Ethics delivers an extensive review of the challenges facing modern communication rights. It offers readers an examination of the interplay between communication law and ethics and the role played by communication professionals in protecting individuals’ rights to communication. Distinguished authors Loreto Corredoira, Ignacio Bel Mallén and Rodrigo Cetina Presuel walk readers through the fundamental ideas and concepts that represent universal common ground regarding communication rights. They compare communication rights theories developed in Europe, the United States, Latin America, Australia, and East Asia to describe how communication-related freedoms and rights are formulated and applied around the world. Finally, the meaning of the phrases “freedom of expression” and “freedom of the press” are examined in the context of national constitutions and international human rights instruments.The Handbook of Communication Rights, Law, and Ethics provides readers with: A diverse, global perspective on how communication rights are protected and challenged around the world A universal vision of communication rights that encourages dialogue rather than confrontation A comparison of the American First Amendment of the Constitution with European communication rights theories and other legal traditions around the world An exploration of the frontiers of communication rights concepts, terminology, jurisdiction, and territoriality Perfect for professors, graduate students, doctoral students, and postdoctoral researchers studying communication rights and freedom of expression around the world, The Handbook of Communication Rights, Law, and Ethics also belongs on the bookshelves of researchers studying issues surrounding freedom of the press in North America, Europe, and Latin America.

Download or read book Abuse of Procedural Rights Comparative Standards of Procedural written by International Association of Procedural Law and published by Kluwer Law International B.V.. This book was released on 1999-11-25 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a very meaningful way, the health of a judicial system may be judged by the care with which its procedural rights are observed. Now, in a book that takes stock of this important element as it is currently used or abused in a number of the world's legal systems, eighteen outstanding scholars approach the subject through an analysis of the following factors: the theoretical and moral implications of procedural abuses the subjects who commit them the typologies of abusive practices the consequences of abusive practices Several authors report on practices in their own countries, revealing distinct evidence of a significant degree of lowered procedural standards in the United States, several European countries, Australia, Japan, and Latin America. General and final reports provide a comparative framework for an analytical study that will repay the study of anyone concerned with the fairness of our legal institutions.

Download or read book Global Perspectives on Income Taxation Law written by Reuven Shlomo Avi-Yonah and published by Oxford University Press, USA. This book was released on 2011 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Global Perspectives on Income Taxation Law, Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class. It is arranged by subject matter in the order in which they are usually covered in U.S. tax law classes. The materials are drawn from a wide variety of countries, including developing countries.