Tesi sul tema "Secret fiscal"
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Pilotin, Jennyfer. "Le secret en matière fiscale". Electronic Thesis or Diss., Paris 8, 2020. http://www.theses.fr/2020PA080050.
In tax matters, the current trend shows a push for more transparency, in the expanse of any form of secrecy. The latter is, in fact, quite often frowned upon, not only by the taxpayers, for whom it reflects a concealment of vital information for the computing and the recovering of taxes, but also by the tax administration itself, which is enfolded in an historical tradition of secrecy since the Ancien Régime. Secrecy is an impediment to this quest of transparency, which is displayed by tax policies initiated by the States for diverse reasons: establishing a virtuous process of transforming societies, regulating tax competition or tackling fraud and tax evasion. Although of negative connotation, secrecy is an invaluable tool for safe-guarding both private and public interests. Nowadays, however, it is quite undermined by the law, despite having the benefit of dampening down the excesses of transparency, materialised by more and more recent disclosure obligations. Those are enforced upon both taxpayers and third parties such as lawyers or doctors, whilst some of them follow a code of conduct based around secrecy and client privileges. The lifting of secrecy at the benefit of tax administrations is indicative of the unbalance of their relations, equally heightened by the development of new information and communication technologies. This study propounds a definition of secrecy in tax matters and analyses its legal aspects
Dutel, Hervé. "Le secret bancaire et les pouvoirs d'investigation de l'administration fiscale : étude de droit comparé : France Belgique Luxembourg". Aix-Marseille 3, 2003. http://www.theses.fr/2003AIX32044.
Bank data offer a particular fiscal interest. There appears a conflict between kank secrecy, a concept which takes part in the protection of private life, and investigative powers of the Inland Revenue which aim at enforcing the principle of equality before taxation by fighting against tax evasion. The solution to this conflict, ie the scope of the removal of bank secrecy, is precisely the aim of this study of comparative fiscal law. First this analysis deals with the opposition of secrecy to the common law investigative powers of the tax authorities, ie essentially their right to communicate information. Then, it compares secrecy with the autorities'special investiogative powers (fiscal searches and international cooperation measures) which are of interest for the fight against the most serious and complex tax evasion cases. Three different views of the fiscal removal of bank secrecy thus arise, views are gradual and proper to each State studied
Sheppard, Castillo Karen. "Fatca and its key provisions and the issues of its application in Peru". Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116228.
Como respuesta al recurrente problema de evasión fiscal internacional, el Congreso de los Estados Unidos emitió la Ley de CumplimientoTributario de Cuentas Extranjeras (Foreign Acccount Tax Compliance Act, comúnmente conocida por sus siglas Fatca). Dicha ley tiene por objeto promover el cumplimiento tributario de ciudadanos y residentes de Estados Unidos que son titulares de cuentas bancarias en el exterior, dado su sistema fiscal basado en residencia y ciudadanía. A través de Fatca, se invita a las entidades financieras locales a suscribir un acuerdo con la Administración tributaria de Estados Unidos, mediante el cual se comprometan a brindar información acerca de las cuentas cuyos titulares son ciudadanos o residentes de dicho país bajo apercibimiento de sanción. La aplicación de esta norma en nuestro paísgenera muchas preguntas relativas a su naturaleza, su extraterritorialidad, su vulneración del derecho bancario, civil y penal, y demás aristas. Su inminente aplicación, el 1 de julio de 2014, genera un clima de especial interés a la espera de un pronunciamiento oficial de las autoridades locales. Definitivamente, la importancia de Fatca reside en que marca una nueva etapa respecto de los anteriores sistemas de intercambio de información que podría revolucionar la forma de administrar los impuestos.
Burger, Jonathan. "Les délits pénaux fiscaux : une mise en perspective des droits français, luxembourgeois et internationaux". Thesis, Nancy 2, 2011. http://www.theses.fr/2011NAN20002/document.
The thesis consists in an analysis of the criminal tax frauds between the French, Luxembourg and international tax laws. The comparison of the national French laws and the national Luxembourg laws (First Title) is completed by a part in international law consisting to apprehend the phenomenon of tax fraud within the framework of the international legal assistance in criminal matters, and its potential international limitation in the Grand-Duchy of Luxembourg : the banking secrecy (Second Title).After having analysed the applicable national laws, the First Title of the thesis deals with the question of the criminal procedure applicable for criminal tax evasion and tax fraud before the criminal French and Luxembourg Courts.Due to the globalisation of the capital flows, criminal behaviour of tax payers became more and more complex, structured, and, in certain particular cases, organized as real factories of international tax fraud. The Second Title of the thesis is consequently dedicated to the analysis of international tax fraud and international legal assistance in criminal matters in the area of tax frauds. This second parts deals also with, within the scope of a French-Luxemburgish comparison, of the Luxembourg banking secrecy
Coulon, Édouard. "L'évasion fiscale : essai de construction d’une catégorie juridique". Electronic Thesis or Diss., Paris 2, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226528.
The term "tax avoidance" has been very popular in the last few years as a result of journalistic revelations about " cases " or " scandals ". The vitality of this term should not obscure the fact that this term also has a legal scope. It is widely employed by the different sources of law or by their commentators, but it has not yet received a uniformly shared definition. On the contrary, it suffers from a certain of confusion with other expressions often used in connection or mixed with it, such as "tax evasion" or "tax planification". However, the struggle against "tax avoidance" is expressly used as a purpose pursued by legal rules and in certain decisions of the Constitutional Council.Among all law' sources that use this term, we have tried to establish a certain coherence to bring out different elements of its definition. Tax avoidance appears to be a formally legal behavior, but motivated by a predominant tax intention, i.e. accomplished with the aim of obtaining a tax gain by means of an artificial operation, and carried out for a purpose contrary to the intention of the author of the abused text or to the principles of public tax order. This definition allows us to consider a distinction between this notion and the notions of tax planification and tax evasion. However, this definition is awaiting change of the tax law whose litigation tends to be held more and more in front of the criminal judge
Eggli, Shlain Caroline. "Régulation de la finance globale : la concurrence fiscale dommageable et le secret bancaire suisse /". [S.l.] : [s.n.], 2007. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000256303.
Talbioui, Adile. "Enjeux et conséquences de l'application de la directive européenne sur la fiscalité de l'épargne au Luxembourg". Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1109/document.
Abdelhamid, Reda. "Le secret bancaire : étude de droit comparé France-Égypte". Rennes 1, 1989. http://www.theses.fr/1989REN11004.
Garcia, Elda. "Contribution à l'analyse de la notion de patrimoine privé en droit fiscal". Paris 13, 2011. http://scbd-sto.univ-paris13.fr/secure/ederasme_th_2011_garcia.pdf.
Is the “heritage” (capital, fortune) a “legal universality” in tax law? The answer is negative. The conditions are not filled, the taxpayer properties are not considered as a whole by the tax institutions. The tax law does not define the term of "heritage" (capital, fortune). The absence of the notion of ‘heritage’ defined as a legal universality in tax law has consequences on the characteristics of the patrimonial legislation, and the heritages of families. The patrimonial legislation is fragmented, sometimes inconsistent and the concentration of the heritages continues. How to explain the absence of notion of heritage in tax law? The imposition of the properties is the result of the historic evolution, the taxes are only modified when money are necessary by making punctual modifications. In the XXth century the tax also becomes an instrument of the politics. Nevertheless, the non-existence of the notion of heritage can not only be explained by the reasons given by the legislator during the modification of a text. It is the social strengths, in the sense given by Ripert, which are the origin of the legislation. But there are many social strengths, some of them are imposed and reject therefore the possibility of excessive taxes of all the belongings of a tax payer
Keufak, Tameze Hugues Magloire. "Flux internationaux de capitaux et secret bancaire". Thesis, Clermont-Ferrand 1, 2013. http://www.theses.fr/2013CLF10404.
The regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him
Al, Arja Rabih. "La fiscalité directe au Liban : Histoire et processus d'une modernisation". Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30046/document.
Many cultures contributed to draw the current Lebanese tax system. This system, where taxes differ according to the source of income, haven’t been reformed since the fifties. The predominance of indirect taxation is the main characteristic reflecting the disability to reach the tax base within the direct taxation.Under this perspective, a full revision of the taxation system seems to be crucial. This revision should take into consideration the specificity of the Lebanese economy based on tourism and financial sectors and where banking secrecy is very developed, the public finance gnaw at by the public debt burden and the budget deficit, and the geopolitical situation where Lebanon is located in the heart of a conflict region.Many reforms had been already undertaken; the VAT implementation in 2002 is the main indirect tax reform; the introduction of DASS and DGE are the reform undertaken on the direct taxes side.Moreover, the current reform aim to unify the different income tax under one global tax; this can lead to a better justice among taxpayers and therefore to an increase in tax revenues.The banking secrecy is an important challenge to this taxation. In fact, due to its major role attracting the foreign capitals, the abolition of this system is not currently considered. For this reason, the new law should figure out the appropriate conducts for a better application of the global tax.At this level, the Egyptian and the Tunisian experiences could be sources of inspiration. The first one regarding the tax audit on the revenues from movable capitals, commercial and industrial activities and the liberal professions. The second one related to the application of the “forecasted installments” and the “stopping at source”
Zucman, Gabriel. "Trois essais sur la répartition mondiale des fortunes". Paris, EHESS, 2013. http://www.theses.fr/2013EHES0071.
This PhD dissertation gathers three essays on the world distribution of wealth. The first chapter, "The Missing Wealth of Nations: Are Europe and the U. S. Net Debtors or net Creditors?" attempts to measure the wealth held by rich individuals in offshore tax havens, using unique Swiss statistics and systematic anomalies in the international investment data of countries. The main finding is that about 8\% of the world's financial wealth of households is he Id offshore, of which at least three-quarters go unrecorded in the official data. Accounting for this missing wealth can turn the world's second largest net debtor, the Eurozone, into a net creditor, and significantly improves the net position of the world's largest net debtor, the U. S. The second chapter, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown", written with Niels Johannesen, investigates whether recent policy initiatives aimed at curbing tax evasion has been effective. In the aftermath of the financial crisis, G20 countries compelled tax havens to sign bilateral tax treaties providing for the exchange of bank information upon request. Based on a rich dataset from the Bank for International Settlements, the chapter shows that the signature of treaties has not provoked any substantial repatriation of wealth onshore but so far has led to a relocation of offshore fortunes to the benefit of the least compliant tax havens. The last chapter, "Capital is Back: Wealth-Income Ratios in Rich Countries, 1700-2010", written with Thomas Piketty, attempts to document and explain the long run evolution of aggregate wealth to income ratios
MATTOS, SAYONARA GONCALVES DA SILVA. "CONSTITUTIONAL RULES AND COLLISION OF FUNDAMENTAL RIGHTS: DISCLOSURE OF THE BANK SECRECY FOR THE FISCAL AUTHORITY". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2004. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=5843@1.
A coexistência de valores e interesses diversos nas sociedades atuais exige que o ordenamento jurídico não se deixe mover por normas unilateralmente fixadas ou valores absolutos. No Brasil, a Constituição que assegura o direito à intimidade, considerado pela doutrina e jurisprudência fundamento do sigilo bancário, estabelece ser facultado à administração tributária, especialmente para conferir efetividade ao princípio da capacidade econômica do contribuinte, identificar, respeitados os direitos individuais e nos termos da lei, o patrimônio, os rendimentos e as atividades econômicas dos contribuintes, sendo vedado atribuir tratamento desigual àqueles que se encontrem em situação equivalente. Além disso, é inegável o fato de que as instituições financeiras vêm sendo utilizadas com finalidade ilícita, servindo de meio para a realização de crimes como a lavagem de dinheiro e a evasão de divisas, cujo combate tem sido intensificado tanto no Brasil, quanto no cenário mundial. Neste processo, surge a tensão entre o interesse público na obtenção, pela autoridade fiscal, de dados que podem comprovar a realização de ilícitos e proporcionar a concretização dos princípios da isonomia e da capacidade contributiva, e a necessidade de proteção da esfera privada do indivíduo, objeto da presente dissertação.
The coexistence of valuables and several interests in the current societies demand that the legal system will not make any movement on account of rules that have been established by one-sided only, or on account of values that are absolute. In Brazil, the Constitution that assures the right to intimacy (privacy s right), considered by the doctrine and by the jurisprudence as a ground of the bank secrecy, establishes that it is facilitated to the tax administration, specially to onfer effectiveness to the principle of the economic capacity of the taxpayers, to identify, respected the individual rights and the law terms, the assets, their incomes and their economic activities, being forbidden to attribute different treatment to those who are found under an equivalent situation. Moreover, the fact that the financial institutions are being used for illegal purposes is undeniable, serving as a way for the performance of crimes such as money laundering and foreing currency s evasion, which combat has been intensified as much as in Brazil as in the world scenery. In this process, the tension between the public interest raises, to obtain from the fiscal authority, the data that can prove the performance of illegal acts and that can provide the realization of the isonomy principles and of the tax- paying ability, as well as the protection needed of the individual private sphere, object of this present work.
Nicolas, Martial. "Famille et fiscalité : recherche sur la place de la famille en droit fiscal". Electronic Thesis or Diss., Nantes, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226573.
Family and taxation have relationships that are as old as they are complex. This interweaving even reached its golden age during the 20th century. The advent of the ideal of tax justice as well as certain political considerations indeed justified a significant deployment of the family tax arrangement. However, the correlative changes in mores, during this same period, revealed the limits of this anchoring of the family in tax law. The diversification and internationalization of family structures, as well as the explosion in the differences in living standards between families or within them, are today the bed of a disintegration of the place of the family in tax law. In addition, they fuel the advocacy for the adoption of an individualized tax system. Based on this observation, the thesis considers two possible axes of development. In search of lost neutrality and efficiency, it proposes, in the first place, to complete this process of individualization of taxes and to abandon any reference to the family in tax law. However, for both technical and symbolic reasons, the thesis favors, and secondly, the path of affirming this place of the family, which is currently in decline. It will then be a question of rethinking the model and functions of this social institution in order to better preserve it within the texts
Falco, Damien. "La fraude à la TVA". Electronic Thesis or Diss., Toulouse 1, 2017. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247191680.
Established in 1954, the value-added tax has always been considered as a levy that is not easily defrauded because of the divided payment rule that encourages bringing closer the reportings done by the operators. In spite of that original ability, the VAT is currently the tax that makes the most important losses within the European Union. This reveals that this taxation system could not adjust to the evolution of the European construction and to the emergence of new technologies. Despite this, it is obvious that the embezzlements concerning the VAT have a much more sizable cause that lies in the tax collector’s role given to the companies. To rectify the scourge that is the fraud, several solutions are intended. If it is necessary, as the European Commission wishes, to move towards a definitive system of VAT planning taxation on the intercommunity operations, this perspective must combine with an upgrading of the levy. The new technologies henceforth offer numerous opportunities to secure the exchanges and make the system hermetic to the fraud
Ndiaye, Idrissa. "La politique fiscale des sociétés dans les états membres de l'espace OHADA (Organisation pour l’harmonisation en Afrique du droit des affaires) : la problématique de l’assiette fiscale et solutions pour le développement". Paris 13, 2008. http://scbd-sto.univ-paris13.fr/secure/ederasme_th_2008_ndiaye.pdf.
The fiscal policy deals with the sharing out of the public recipe between the different taxes, on the base and the rate of the latter. In the states which are members of the OHCLA space, the tax policy of the societies must permit a substantial mobilization of fiscal bases in order to reassure the financial means of the the development policy of narrow tax base duties is by no means a strategy to mobilise consequent recipe. A fiscal administration which does not possess material human and satisfactory means does not contribute in fighting efficiently fraud and tax evasion in order to increase necessary fiscal recipes. Facing the globalization and the policies of integration, the state individualities do not also allow to sustain a genuine development tax policy in Africa. A new strategy of fiscal policy for the development of members states within the OHCLA is necessary. IT passes through a large policy of the norms of the recipes. A redefinition of the fiscal exoneration policy of the investment codes. One must give material, human and satisfactory means to the tax administration to play a genuin part (role). To put it in a nutshell, we have to develop the cooperation between tax administratin of the members states in order to take into account of the consideration of the tax policy. The fiscal harmonization has become a genuine strategy for the development of Africa
Yucra, Núñez Yosiv Zolín. "“La incidencia de la acción 12 del plan de acción contra BEPS, relativa a la revelación de los mecanismos de planificación fiscal agresiva, en la obligación del abogado de guardar el secreto profesional”". Master's thesis, Pontificia Universidad Católica del Perú, 2017. http://tesis.pucp.edu.pe/repositorio/handle/123456789/9823.
The investigation presents an analysis of the disclosure of the mechanisms of aggressive tax planning by law professionals to tax administrations, an obligation that is part of Action 12 of the called "Plan of Action against BEPS." This would have a negative impact on the exercise of the constitutional right to the professionalreserve of the lawyer due to its measures that aim to fight the base erotion and profit shifting. In order to elucidate this aspect, it is analyzed if the information that is provided to the professionals of the right for the elaboration offiscal planning, forms part of the sphere of protection that grants the right obligation to keep the professional secretthat we have all the lawyers. It is concluded that in Peru, disclosure of the mechanisms of aggressive tax planningby professionals of the right to tax administrations would not be possible, because it would be opposed to theconstitutional right to keep professional secret that protects lawyers.
Tesis
Campos, Élisabeth. "Le phénomène sectaire et le droit pénal". Aix-Marseille 3, 1996. http://www.theses.fr/1996AIX32035.
Sects are today a society phenomenon and the penal law is now confronted with the reprehensible doings of some of them. Then, the matter of the effectiveness of the penal law sets up and, beyond that, the matter of its practical application. The inadequacy of repression and the difficulties met by this repression led some authors and associations of victimes to ask the taking into account of the mental manipulations, in other words, psychological pressure brought on the adepts to suppress their free will
Ytier, David. "Recherche sur la fiscalité locale au prisme de l’égalité". Electronic Thesis or Diss., Aix-Marseille, 2019. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247210268.
Taking a look at local taxation through equality means observing two legal notions linked to one another, in a complex system that reveals what sets them apart, and what brings them together. The interest of the subject stems from the criticism of a taxation system considered as a vector of major inequalities, and the radical solutions that lead to a decline in local taxation. As such, it is necessary to link the two concepts to determine their relation. This problem is part of broader study that more generally addresses the implementation of government decentralization, whose organization inevitably leads to inequalities, especially when decentralized authorities are given financial autonomy. This is why this research not only looks back on our past in order to take some perspective on the current inequalities, but also aims at conceptualizing the notion of local taxation. This allows us to understand why those two notions are polarised, as well as striking the right balance between them. The objective of local taxation should be equality. Lawmakers find this balance though the conception of taxation itself, and through the local framework where the local tax is developed. This balance must be found if we want local taxation to fully meet equality
Zugman, Daniel Leib. "Processo de concretização normativa e direito tributário: transparência, justificação e zonas de autarquia do sigilo fiscal". reponame:Repositório Institucional do FGV, 2014. http://hdl.handle.net/10438/11735.
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Este trabalho tem por objetivo analisar o processo de concretização normativa do art. 198 do Código Tributário Nacional. Tal dispositivo veda a divulgação, por parte da Fazenda Pública ou de seus servidores, de informação obtida em razão do ofício sobre a situação econômica ou financeira do sujeito passivo ou de terceiros e sobre a natureza e o estado de seus negócios ou atividades. Trata-se do chamado 'sigilo fiscal', hipótese infraconstitucional de proteção de dados pessoais no âmbito tributário que visa dar efetividade ao direito fundamental à privacidade. Inicialmente, adota-se como pressuposto o conceito de Estado de Direito, que se fundamenta na previsibilidade conferida pelas normas e procedimentos estabelecidos previamente a respeito das consequências jurídicas das condutas praticadas por cada indivíduo. Também se utiliza o conceito de zona de autarquia para demonstrar que, mesmo em sociedades democráticas, há decisões jurídicas que são tomadas de modo puramente arbitrário, sem se preocupar em demonstrar os raciocínios dogmáticos que pautam a tomada de decisão. Tais conceitos, aplicados em pesquisa empírica que analisa os argumentos propugnados em atos de interpretação e aplicação da norma do sigilo fiscal, aliados ao histórico de pesquisas do Núcleo de Estudos Fiscais da DireitoGV, demonstram que há um déficit de informações tributárias no Brasil. Ademais, permitem apontar uma série de contradições e incoerências na interpretação atualmente predominante do 'conceito' de sigilo fiscal. Tendo em vista as mencionadas incoerências, e com o objetivo de incrementar a conformidade ao ideal político do Estado de Direito, apresentam-se parâmetros interpretativos que permitem conciliar a necessidade de sigilo e proteção a informações tributárias, de um lado, e de publicidade de atos de aplicação da legislação tributária, de outro. Basicamente, defende-se que a publicidade dos atos de aplicação do direito pode contribuir para o aumento de shared sensibilities (expectativas compartilhadas) entre contribuintes e instituições fiscais, tornando mais segura a aplicação das normas tributárias.
This work intends to analyze the process of normative enforcement of Article 198 of the Brazilian Tax Code. Such Article prohibits the disclosure, by the Tax Administration or its servers, of information obtained by virtue of the tax audits and other kinds of services on the economic or financial condition of the taxpayer or a third party and the nature and condition of its business or activities. It constitutes the so-called "tax secrecy", legal hypothesis of protection of personal data in the tax framework that aims to give effect to the right to privacy. Initially, we adopt the concept of rule of law which is based on predictability enabled by rules and procedures regarding the legal consequences of behaviors practiced by individuals. We also use the concept of zone of authority, which demonstrates that even in democratic societies, there are legal decisions taken in a purely arbitrary way, without bothering to demonstrate the dogmatic reasoning that guide the decision-making. Such concepts, applied in the empirical research that examines the arguments developed in documents and decisions which apply the tax secrecy rule, combined with the historical of researches of the Center for Fiscal Studies of DireitoGV, demonstrate that there is a shortfall of tax information in Brazil. Furthermore, it enables to indicate contradictions and inconsistencies in the currently prevailing interpretation of the "concept " of tax secrecy . Given the inconsistencies mentioned, and with the aim of increasing conformity to the political ideal of the rule of law, we present interpretative parameters for reconciling the need for secrecy and protection of tax information, on one hand, and disclosure of decisions applying tax law, on the other. Basically, it is argued that disclosing decisions which apply tax legislation may contribute to the increase of shared sensibilities between taxpayers and tax authorities, making the application of tax rules more certain.
Blevin, Pierre-Alexis. "Les micro-Etats européens". Thesis, Rennes 1, 2015. http://www.theses.fr/2015REN1G014.
« If the Valleys of Andorre enjoy certain privileges, franchises and a judicial system different from that of France, they are neither a state nor a person of international law ». The reading of this decision by Cour de Cassation, January 6th, 1971, shows the many challenges faced by micro-states in claiming their sovereignty and their legal status. Europe is considered to be the oldest continent in the world because of its history. Designed over the centuries, after wars and monarchical alliances, it gathers many people who have both a common heritage and many cultural differences. Fragmented during many centuries into various estates and other entities with official status. At the end of the nineteenth century, Europe was modified. The estates of feudal period disappered and gave birth to large groups which became the states today. The State in international law has a sovereign status, that makes it different from the other public international entities. Moreover, the states has an internal sovereignty that makes it be the autority over its territory and an international soverignty that subordinates any authority from other states. The sovereignty confers legal personality that allows it to be recognized as a matter of right in itself, separate from the people who compose it and benefiting from international legal capacity and heritage. The micro-state has the same characteristics as a state but it has a small territory and low population. There were many writers who tried to give a precise definition of micro-states but they failed because of the different number of the populations and the different areas. For this research work, we will take into account the European states which have less than 500 km2 with a population under 100.000. The question which has never been the matter of doctoral thesis is that : « micro-states, micro-sovereign states ? Are constitutional and institutional garantees developed on national and international stages by micro-states sufficient to ensure their sovereignty, independence and integrity ? How do the european micro-states resist to the european historical developement which led the large states entities to disappear ? » If the protection of large states was necessary for their construction, micro-states had to defend their full sovereignty. In order to assert their existence in a world of globalization, they are guaranteed a sovereignty reinforced by the constitutionalism which is not recognized by the other states. But this was compensated by international agreements and international organisations
Maynard, David Charles. "Paying Attention to the Alien: Reevaluating Composition Studies' Construction of Human Agency in Light of Secret Government Surveillance". University of Findlay / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=findlay149381947498726.
Rabottin, Florent. "La protection des technologies étrangères en Chine". Thesis, Angers, 2014. http://www.theses.fr/2014ANGE0044.
As foreign participation in many key sectors continues to grow, the Chinese government has become more and more aware of the potential of intellectual property rights' protection in China. Innovation is one of the key elements for the sustainable development of economies. The legislation regarding technology is very complex, thus foreign law practitioners must understand it thoroughly, if they want to avoid pitfalls. Given that applicable Chinese laws can differ from foreign law in important ways, technology legislation in China is fraught with traps for the unwary.Thus, this study aims at highlighting , through the analysis of the technology law system ,the difficulties but also the opportunities offered by Chinese law to a foreign investor.The drafting of provisions in line with international standards should not undermine the specificities of provisions designed for economic development. These analyses will address the various means of protection, either by patent or trade secret ; but also the operations of corporate law , technology contract and tax incentives on innovation activities in China. These issues will be tackled while also looking at practical aspects that are inherent to business operations in terms of both protection techniques and means of enforcing technology rights
Sempastous, Vincent. "La péréquation financière en droit des collectivités territoriales". Electronic Thesis or Diss., Toulouse 1, 2020. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226030.
The concept of financial equalization is not a concept specific to the law of local authorities. In general, it refers to a technique of financial distribution. However, when applied to a specific law and to particular subjects, it is necessary to precisely define this notion and to identify the implications of the application of such a technique in a decentralized unitary state. Financial equalization between local authorities is a redistribution of resources intended to endow each local authority with the capacity to administer itself freely. This definition, however, does not correspond to the implementation of financial equalization today. Due to its extreme complexity and the vagueness surrounding its constitutional definition, the spirit of financial equalization seems to have gone astray at the risk of making this tool the instrument of the recentralization of the state
Bègue, Guillaume. "Confidentialité et prévention de la criminalité financière : étude de droit comparé". Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D019.
The recent trend towards transaprency in business highlights a more global disenchantment with the concept of secrecy. The concept of secrecy benefits from various legal expressions whose origins give it as undisputable legitimacy. This observation leads us to recognise the existence of a "Principle of confidentiality". The clash betxeen the rules of Financial Crime prevention and this principle of confidentiality is causing legal uncertainty not only for professional subject to Anti-money laundering and counter-terrorism financing regulations but also gor persons whose data is being processed. These two sets of conflicting rules nevertheless share a common goal, namely to ensure respect for fundamental rights. Notwithstanding this, both the risk of abuse of legal instruments offered by one set for illegitimate purposes and the shortcomings attached to the other set potentially hinder the efficient and reasonable use of Law. This study aims at analysing antagonistic principles to reach a certain balance by applying solutions which preserve their respective interests and contribute to legal certainty. In this regard, the comparative law analysis helps better interpret customer due diligence measures whilst rehabilitating the arguments in favour of the principle of confidentiality. This shows the development of e genuine AML/CFT Law and in particular its preventive aspects that form a major part of the Banking and Financial Regulations
Almada, Daiana Ferreira de. "Tributa????o e Direitos Humanos: direito ?? intimidade versus a quebra do sigilo banc??rio pelo Fisco". Universidade Cat??lica de Bras??lia, 2015. https://bdtd.ucb.br:8443/jspui/handle/tede/2005.
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Taxation and Human Rights are interconnected institutes. The federated beings, when exercising that power, must be guided by Human Rights. The State, which is responsible for safeguarding and promoting them, uses tax revenues to effective them to do so. Sometimes when exercising his empire power it ends up restricting certain rights such as the right to intimacy and to privacy as provided in sections X and XII of art. 5 of the Federal Constitution of 1988. When involving cases related to bank secrecy, which although are not included explicitly in the list of fundamental rights, were recognized by the Supreme Court as a fundamental right and to occur its relativisation it is necessary the authorization of the Judiciary (understanding of the Supreme Court). However the Complementary Law No. 105/2001, in its Articles 5 and 6, brought the prediction of the Tax Administration which has access to taxpayers??? data banking, provided that there is administrative process instituted or tax proceeding in progress, prescription which has turned into a target of some Direct actions of Unconstitutionalities (ADI's), which are open to trial until the present time. We understand that there are no reasons for the Guardian of the Federal Constitution to declare the unconstitutionality of the referred law, given that there isn???t jurisdiction reservation consignment in sections X and XII of art. 5 of the Magna Carta, so that at first the participation of the judiciary would not be mandatory, but the last to be checked in each case, a failure to follow legal requirements or possible abuse of power by of the IRS agents. The right to bank secrecy should not be opposed to the tax authorities, given that the information obtained will be safeguarded by the functional duty, and any abuse will be punished with the rigors of the law. The access to taxpayers??? banking data and the exchange of international information in tax matters have become a very important tool for Tax Administration nowadays. In today's international arena for exchanging information, the Federative Republic of Brazil signed up with the United States an Intergovernmental Agreement for implementing a set of North American standards, known as Foreign Account Tax Compliance Act - FATCA - which amended the Court Code of this country, predicting that financial institutions should send automatically banking information of American account holders to the tax authorities of the country like Brazil has incorporated this Agreement in Brazilian law, it will be left to the Constitution Guardian to determine the subject once it has prevailed in this Court that bank secrecy, except in cases permitted constitutionally, can only be qualified by court order.
Tributa????o e Direitos Humanos s??o institutos interligados. Os entes federados ao exercerem a compet??ncia tribut??ria devem ser norteados pelos Direitos Humanos. O Estado, sendo respons??vel pela tutela e promo????o de tais, utiliza-se da arrecada????o tribut??ria para efetiv??-los, para tanto, ??s vezes ao exercer seu poder de imp??rio acaba por ter que restringir alguns direitos, como ?? o caso do direito ?? intimidade e ?? vida privada, previsto nos incisos X e XII, do art. 5??, da Constitui????o Federal de 1988, quando envolvem casos relacionados com o sigilo banc??rio, que apesar de n??o est?? inclu??do de forma expressa no rol dos direitos fundamentais, foi reconhecido pelo Supremo Tribunal Federal como direito fundamental e, para que ocorra sua relativiza????o, prescinde de autoriza????o do Poder Judici??rio (entendimento do STF). Por??m, a Lei Complementar n?? 105/2001, em seus artigos 5?? e 6??, trouxe a previs??o da Administra????o Tribut??ria tem acesso a dados banc??rios dos contribuintes, desde que exista processo administrativo instaurado ou procedimento fiscal em curso, prescri????o esta que virou alvo de algumas A????es Diretas de Inconstitucionalidades (ADI??s), que encontram-se pendentes de julgamento at?? o presente momento. Entendemos que n??o h?? motivos, para o Guardi??o da Constitui????o Federal, declarar a inconstitucionalidade de referida Lei, tendo em vista que n??o existe nos incisos X e XII, do art. 5??, da Carta Magna, consigna????o de reserva de jurisdi????o, de modo que no primeiro momento, n??o seria obrigat??rio a participa????o do Poder Judici??rio, mas a ??ltima em se verificando, em cada caso concreto, inobserv??ncia dos preceitos legais ou eventuais abuso de poder por parte dos agentes do Fisco. O direito ao sigilo banc??rio, n??o deve ser oposto ?? Administra????o Tribut??ria, tendo em vista que ??s informa????es obtidas, estar??o resguardadas pelo dever funcional, e eventuais abusos, ser??o punidos com os rigores da lei. O acesso aos dados banc??rios dos contribuintes e a troca de informa????es internacionais em mat??ria tribut??rias, tem se tornado, nos dias atuais, uma ferramenta de suma import??ncia ?? Administra????o Tribut??ria. Diante do atual cen??rio internacional de troca de informa????es, a Rep??blica Federativa do Brasil celebrou com os Estados Unidos um Acordo Intergovernamental, para implementar um conjunto de normas norte-americana, conhecida Foreign Account Tax Compliance Act ??? FATCA - que alterou o C??digo Tribunal deste pa??s, prevendo que ??s institui????es financeiras devem encaminhar de forma autom??tica informa????es banc??rias dos correntistas norte-americanos ?? Administra????o Tribut??ria do pa??s, como o Brasil incorporou tal Acordo no direito brasileiro, restar?? ao Guardi??o da Constitui????o se manifestar acerca do assunto, uma vez que, tem prevalecido neste Tribunal, que o sigilo banc??rio, ressalvados os casos permitidos constitucionalmente, apenas pode ser relativizado mediante ordem judicial.
Monteiro, Ricardo Filipe Casquinha. "O sigilo bancário e a fraude fiscal". Master's thesis, 2015. http://hdl.handle.net/10362/16345.
A evasão e fraude fiscais atentam contra os fins económicos e sociais dos sistemas fiscais modernos, impedindo o financiamento do Estado para satisfação das necessidades coletivas e uma justa repartição da riqueza, afigurando-se como um atentado aos princípios e valores basilares da nossa sociedade. No âmbito tributário, para que a administração fiscal detenha os poderes necessários para controlar e fiscalizar as informações fornecidas pelos contribuintes e combater a evasão e fraude fiscais, ao longo dos últimos anos têm sido alargados os motivos que justificam uma derrogação do sigilo bancário sem autorização judicial, o que levanta alguns problemas de compatibilidade constitucional. Similarmente, esta tendência de flexibilização deste regime e o incremento da troca automática de informações tem sido seguida pela União Europeia e pela comunidade internacional. O sigilo bancário, enquanto segredo profissional, para além de instrumento de proteção do direito à reserva da intimidade da vida privada surge também como um mecanismo antiabuso e de repressão dos comportamentos evasivos e fraudulentos. Em virtude deste confronto de interesses será sempre necessário fazer uma concordância prática entre eles, zelar pela legalidade e pelas devidas garantias do contribuinte mas simultaneamente por uma forma eficaz de combater a evasão e fraude fiscais. O sigilo bancário não pode ser um meio para que, ao abrigo do direito à intimidade, os contribuintes pratiquem atividades ilícitas. Mas também não se justificará que a prática destes comportamentos ilícitos legitimem uma aniquilação total do direito ao sigilo bancário, deixando a descoberto todo e qualquer documento ou informação bancária. Embora pesando as alterações legislativas efetuadas, o levantamento administrativo do sigilo bancário será sempre aquilo que a administração fiscal fizer dele.
Amarelo, Bruno Miguel da Fonseca. "Sigilo Fiscal e a Supervisão Bancária: a União Bancária e o Mecanismo Único de Supervisão". Master's thesis, 2020. http://hdl.handle.net/10316/92742.
O relatório de estágio assenta, maioritariamente, no dever de confidencialidade, ainda que tenha um capítulo sobre União Bancária. As relações entre a administração pública e contribuinte têm cada vez mais impacto na sociedade, por isso, torna-se imperioso aplicar novos mecanismo de proteção, de modo a favorecer, tanto o contribuinte como a Administração Tributária. Em contexto de prestação tributária, os contribuintes estão obrigados a cumprir elementos de gestão fiscal, e ficam sujeitos a facultar, à AT, dados e informações que serão relevantes para procedimentos fiscais. O sigilo fiscal garante um laço de confiança entre a AT e o contribuinte, pois impede que haja transmissão de dados, que não tenham um propósito, a terceiros. Deste modo, os dados pessoais sobre a vida íntima e privada, encontram-se sob proteção, ao abrigo do direito fundamental à reserva da vida privada. Com o reforço da Lei Geral Tributária, o dever de confidencialidade coadjuvado por várias legislações. A legislação trouxe pequenos momentos em que é possível restringir o dever de confidencialidade, com base legal. A crise financeira de 2007/2008 que devastou a economia americana, estendeu-se para a Europa. Para evitar um efeito contágio, a evolução da dívida soberana e a evolução da dívida bancária, e as preocupações com as carteiras de obrigações soberanas, é necessária uma supervisão para a harmonização e impedir que os mercados financeiros se fragmentem. A União Bancária surge como resposta e assenta em três pilares, o Mecanismo Único de Supervisão, o Mecanismo Único de Resolução e o Sistema Europeu de Garantia de Depósitos. Tomando, o BCE, as competências de supervisão, assegura as práticas de supervisão bancária na zona euro e fortalece o sistema financeiro.
The internship report is mostly based on the duty of confidentiality, even though it has a chapter on Banking Union. The relationship between the public administration and the taxpayer has an increasing impact on society, therefore, it is imperative to apply new protection mechanisms, to support both the taxpayer and the Tax Administration. In the context of tax provision, taxpayers are obliged to comply with tax management elements, and are subject to providing the Tax Authority with data and information that will be relevant for tax procedures. Fiscal secrecy guarantees a bond of trust between the AT and the taxpayer, as it prevents the transmission of data, which has no purpose, to third parties. In this way, personal data on private and intimate life are under protection, under the fundamental right to reserve private life. With the strengthening of the General Tax Law, the duty of confidentiality was assisted by several laws. The legislation brought small moments when it is possible to restrict the duty of confidentiality, with a legal basis. The 2007/2008 financial crisis that devastated the American economy, extended to Europe. To avoid a contagion effect, the evolution of sovereign debt and the evolution of bank debt, and concerns about sovereign bond portfolios, supervision for harmonization is necessary and to prevent financial markets from fragmenting. The Banking Union emerges as an answer and is based on three pillars, the Single Supervisory Mechanism, the Single Resolution Mechanism, and the European Deposit Guarantee System. Taking the ECB's supervisory powers, it ensures banking supervisory practices in the euro area and strengthens the financial system.
Baptista, Carolina Isabel Fernandes. "A derrogação do sigilo bancário para efeitos fiscais". Master's thesis, 2020. http://hdl.handle.net/10400.14/33649.
This study aims to analyse the derogation of bank secrecy by Tax Authorities, when in the performance of supervision duties. The derogation of bank secrecy by Tax Authorities, while seeking to combat fraud and tax evasion and ensuring public interests of tax collection, imposes concerns to principles constitutionally protected, namely those related to the taxpayer’s private life. In the recent past, Tax Authorities’ power has been increasing in order to access taxpayers personal and financial data, as a result of legislative evolution. The evolution gave origin to the present derogation model, in which the Tax Authority can have access to those data by mere administrative decision, or in other words, without the need for judicial authorization and without the taxpayer’s consent. These legislative changes are mostly influenced by the international and European tendency in favour of tax transparency mechanisms in order to fight fiscal fraud and tax evasions. Thus, there is a need to establish an adequate balance between constitutional principles that protect fundamental private interests of individuals and bank secrecy and those that constitute the main reasons for its derogation and finally the need, internationally imposed, to promote cooperation between countries in order to find out whether the contemporary model of derogation is the most suitable to match all those interests.
Moreira, Maria Inês Martins. "A DAC 6 : do processo da sua transposição ao respetivo impacto no sistema fiscal português". Master's thesis, 2021. http://hdl.handle.net/10400.14/35774.
This dissertation focuses on the importance of the most recent amendment to the Directive of Administrative Cooperation. In particular, a thorough analysis of the changes that the Council Directive (EU) 2018/822, of May 25 2018, brings regards to the previous one and what are the effects and implications of its transposition in the portuguese tax system. Throughout this writing, some of the reasons that gave rise to the aforementioned Directive will also be addressed. Since it appears as a means to combat tax evasion and avoidance, it is important to pay attention to the context of aggressive tax planning, with express mention to BEPS Action 12 and also reflect on the objective of transparency that informs all means of combating tax evasion and avoidance. The scope of the Portuguese law in relation to the Directive will be analyzed, which is higher than that intended by the latter, imposing a paradigm shift in the professional secrecy and extending the rules of the Directive to internal operations. A reflection will be made on the benefits and/or damages that can be expected from the national legislator's option, and the requirements that will now be imposed on all taxpayers and on the Tax Administration will also be reviewed. The dissertation will continue with a personal forecast about the result of the new impositions resulting from the same transposition and how the new paradigm may be qualified in terms of the new required procedures. After a brief reference to how the same Directive has been transposed in other Member States, the respective conclusions will be drawn.
Charland, Marisol. "Les exemptions de taxes foncières des institutions religieuses". Thèse, 2019. http://hdl.handle.net/1866/22780.
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.