Search results for "Fraud"

showing 10 items of 70 documents

Responsabilité fiscale du dirigeant

2018

International audience; Note sous Cour de cassation (com., QPC), 9 novembre 2017, n° 17-16.464 (F-D), C.

Recouvrement[SHS.DROIT] Humanities and Social Sciences/LawImpôtManquement aux obligations fiscalesSanctionSociété en GeneralSanction pénale[SHS.DROIT]Humanities and Social Sciences/LawDirigeant socialResponsabilité fiscaleCaractère grave et répétéFraude fiscaleSolidarité fiscaleCumulPrincipe du contradictoirePénalitéSolidaritéIMPOT
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Johannesburgo, entre el escapismo y la estafa

2002

RepresentantesSociedad civilEcologistasCumbre de la TierraBuena voluntadVidal-Beneyto JoséPrácticas fraudulentasImpotenciasDelegacionesEconomía solidariaEconomías occidentalesPublicaciones: Obra periodística: Columnas y artículos de opiniónCUMBRES INTERNACIONALESAgresionesPoder globalSeguridadDeclaración políticaEconomía socialANTIGLOBALIZACIÓNVaciedad retóricaDesarrollo sostenibleEsfuerzosJefes de EstadoAltermundialistasPlan de AcciónPoderes institucionalesConsumo sin límitesJefes de GobiernoCombate ecológicoCiudadanía mundialModelo económicoPaíses miembrosCombate ciudadanoProductivismo depredadorConferencias intergubernamentalesMedio ambienteNaciones UnidasGLOBALIZACIÓNJohanesburgoDescalabro del planetaCombate socialAcción alternativa
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Counterfeit filtering facepiece respirators are posing an additional risk to health care workers during COVID-19 pandemic.

2020

Risk2019-20 coronavirus outbreakbusiness.product_categoryCoronavirus disease 2019 (COVID-19)EpidemiologyHealth PersonnelPneumonia ViralViral transmissionHealth personnelBetacoronavirusOccupational ExposureHealth carePandemicmedicineHumansRespiratorRespiratory Protective DevicesPandemicsbusiness.industrySARS-CoV-2Health PolicyFraudPublic Health Environmental and Occupational HealthMasksCOVID-19medicine.diseaseCounterfeitInfectious DiseasesMedical emergencybusinessCoronavirus InfectionsFiltrationAmerican journal of infection control
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Il reato di sottrazione fraudolenta al pagamento di imposte ex art. 11, comma 1, D. Lgs n. 74/2000: considerazioni critiche.

2013

Il lavoro, indicando i tratti caratterizzanti della fattispecie della sottrazione fraudolenta al pagamento di imposte (art. 11, comma 1, D. lgs n. 74/2000), ne affronta gli aspetti problematici. In particolare, si occupa del bene giuridico oggetto di tutela, del soggetto attivo, della condotta, dell’elemento soggettivo, e, richiamando la dottrina e la giurisprudenza, propone degli spunti critici di riflessione. The work, showing the characterizing sections of the case of the fraudulent subtraction to the payment of taxes (article 11, paragraph 1, d.lgs no. 74/2000), faces the problematic aspects. In particular, the work is responsible for the juridical good tutelage object, of the active su…

Settore IUS/12 - Diritto Tributarioreato tributariosottrazione fraudolentabene tutelato.
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THE CAROUSEL VALUE-ADDED TAX FRAUD IN THE EUROPEAN EMISSION TRADING SYSTEM

2012

n this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP database to evaluate the economy-wide and terms of trade effects. The policy test has been designed for five European countries: Belgium, France, Germany, Italy, Netherlands and the United Kingdom. According to our findings, the legislative measures aimed to remove the VAT fraud in the European Emission Trading System will have positive effects in terms of GDP and welfare in the selected EU Member Stat…

Settore SECS-P/03 - Scienza Delle Finanzeemission trading general equilibrium analysis VAT fraud welfare effects.
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Scansar le frodi. Prede corsare nella Sicilia del decennio inglese (1808-1813)

2013

This essay discusses the topic of fraud linked to the prizes taken by corsairs in the Mediterranean during the period of the Continental Blockade, from the viewpoint of the Kingdom of Sicily, where the Bourbon court was sheltering under the English protectorate. The Tribunale delle prede (1808-1813) judged the legitimacy of the prizes taken by armed Sicilian corsair vessels from ships flying enemy or neutral flags, in a complex juridical framework which also involved the Health and Police authorities, at a time when in the rest of Europe similar institutions were being created. The documents produced by the Tribunale offer a penetrating insight into the dynamics of the fraud and into the pr…

Settore SECS-P/12 - Storia Economicamaritime historySettore M-STO/02 - Storia Modernafraudillegal marketstrademediterranean islands
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Millares Carlo en el exilio

2010

El artículo describe la trayectoria del conocido historiador y paleógrafo Agustín Millares Carlo, exiliado tras la guerra civil: su carrera en España, sus destinos y aportaciones científicas en México; en especial, su vinculación con la Universidad Nacional Autónoma de México, a través del expediente académico. Así como las consecuencias que supuso el exilio de profesores para las universidades españolas. El fraude cometido por el estado franquista durante la postguerra al editar obras de exiliados a nombre de otros… Acaba el trabajo con una breve consideración sobre la universidad. This article describes the trajectory of the well-known historian and paleographer Agustín Millares Carlo, ex…

Spanish universityExilio de profesoresFranco´s stateMéxicoFraudBiografiesMillares CarloExile of professorsGuerra civilEstado franquistaFraudeCivil wardUniversidad españolaMexico
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Il lavoro etero-organizzato prima e dopo il caso Foodora Italia.

2019

l contributo ripropone la discussione sull’esegesi della fattispecie disciplinata dall’art. 1 comma 2 del d. lgs. n. 81 del 2015 (nel testo anteriore alla riforma del 2019) trattata dall’autore nei Colloqui Giuridici sul Lavoro del 2015 (a cura) di Antonio Vallebona per il Massimario di Giurisprudenza del Lavoro. Lo studio rigettava la tesi che il lavoro organizzato dal committente fosse la terza fattispecie e anzi con riferimento delle condizioni di applicazio­ne dimostrava la necessità di una lettura includente. La conclusione era che la nuova disciplina aveva natura antifraudolenta e determinava un allargamento (relativo) dell’area della subordi­nazione conseguente alla riduzione del cam…

This article republishes (after the Italian Supreme Court judgement n.166/2020 on the Foodora Italia case) the contribution to the exegesis of the case brought by art. 1 para­graph 2 of the d. lgs. n. 81 of 2015 (in the text before the 2019 reform) delivered by the author in the 2015's "Colloqui Giuridici sul Lavoro" (edited) by Antonio Vallebona for the "Massimario di Giurisprudenza del Lavoro". The study rejected the thesis that the job organ­ised by the client was an intermediate regulation between the employee and the self-employed ones. Indeed regarding the conditions for its application it showed the need for extensive reading. The conclusion was that the new discipline was (and is) an anti-fraudulent one. It led to a (relative) expansion of the area ofsubordination as a consequence of a reduction in the scope of coordinated self-employed work. A little more than four years after that article the Italian Supreme Court (with the judgement n.166/2020) on the Foodora Italia case addresses for the first time the issue of the hetero-organised work (by art. 1 paragraph 2 of the d. lgs. n. 81 of 2015). The Supreme Court fully adheres to the paper's thesis. So in terms of the "re­medial" function of the standardthe nature of the organisation's specific conditionand eventually reducing the legal frame for coordinated work. The fact that the procedural matter dealt with the riders was (then and now is) utterly irrelevant for the correct interpretation of such a new provision. Giving to riders of the employee status is not an effect of the peculiarit­ies of the work through digital platforms. It is a consequence of the remedial nature of such a case-law.
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Fiesta republicana en París

2009

Vidal-Beneyto JoséFiestaEspañaPoesía españolaSímboloDemocracia postfranquistaTestimonioRepública EspañolaPolíticaPublicaciones: Obra periodística: Columnas y artículos de opiniónFraudeSociedad conformistaCodicia obscenaMayo del 68CastellanoDemocraciaPrivilegiosFranquismoCantautorEsperanzaIndependencia radicalContestaciónCompromiso ciudadanoRepúblicaTeatro OlympiaMultilingüismoReconocimientosLibertadMEMORIA DEMOCRÁTICAPACO IBÁÑEZParísCanción de autorMúsicaArtes
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Spolier intentionnellement un associé à l'occasion d'une augmentation de capital est frauduleux

2013

International audience; Note sous Cour d'appel d'Aix-en-Provence, 8e ch. A, 13 décembre 2012, n° 11/16034, G. c/ SARL Euro free shopping

[SHS.DROIT]Humanities and Social Sciences/LawCapital social[SHS.DROIT] Humanities and Social Sciences/LawFraudeSpoliationSOCIETE A RESPONSABILITE LIMITEEAugmentation de capital
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