Doppia imposizione sui redditi transfrontalieri tra ordinamenti tributari e mercato europeo.

La ricerca affronta in modo unitario e nell’ottica europea i multiformi fenomeni della doppia imposizione economica e giuridica, assumendo come paradigma iniziale la tassazione dei dividendi cross-border. Definito lo statuto giuridico della doppia imposizione, se ne motiva la contrarietà all’ordinamento europeo e si indagano gli strumenti comunitari per raggiungere l’obiettivo europeo della sua eliminazione. In assenza di un’armonizzazione positiva, il risultato sostanziale viene raggiunto grazie all’integrazione negativa. Si dimostra che il riserbo della Corte di Giustizia di fronte a opzioni di politica fiscale è soltanto un’impostazione di facciata, valorizzando le aperture giurisprudenziali per il suo superamento. Questi, in sintesi, i passaggi fondamentali. Si parte dall’evoluzione delle libertà fondamentali in diritti di rango costituzionale, che ne trasforma il contenuto economico e la portata giuridica, attribuendo portata costituzionale ai valori di neutralità e non restrizione. Si evidenzia quindi il passaggio dal divieto di discriminazioni al divieto di restrizioni, constatando il fallimento del tentativo di configurare il divieto di doppia imposizione come principio autonomo dell’ordinamento europeo. Contemporaneamente, però, diventa opportuno riesaminare la distinzione tra doppia imposizione economica e giuridica, e impostare un unico inquadramento teorico della doppia imposizione come ipotesi paradigmatica di restrizione alle libertà. Conseguentemente, viene razionalizzato l’impianto giurisprudenziale delle cause di giustificazione. Questo consente agevolmente di legittimare scelte comunitarie per la ripartizione dei poteri impositivi tra Stati Membri e l’attribuzione delle responsabilità per l’eliminazione degli effetti della doppia imposizione. In conclusione, dunque, emerge una formulazione europea dell’equilibrato riparto di poteri impositivi a favore dello Stato della fonte. E, accanto ad essa, una concezione comunitaria del principio di capacità contributiva, con implicazioni dirompenti ancora da verificare. Sul piano metodologico, l’analisi si concentra criticamente sull’operato della Corte di Giustizia, svelando punti di forza e di debolezza della sua azione, che ha posto le basi per la risposta europea al problema della doppia imposizione.

Aplicação do Na2S2O8, H2O2 e ferro na remediação de solos (latossolo e areia destrófica) contaminados com diesel

Environmental liabilities from accidents in the retail petroleum industry, especially in urban areas, have represented a serious problem whose impact reaches the underground, people's health and even economic losses with the remediation process. In U.S.A. are estimated hundreds of billions of dollars invested in soil remediation processes. The results of the reports and investigative reports of liabilities in fuel stations distributed in the urban area of Natal-RN were used to estimate the local scenario of contamination. This database has been possible to determine the main contaminants (BTEX, PAHs, TOC), affected neighborhoods and types of potentially more impacted soils. Experiments were carried out in order to reverse contamination of this scenario, where the soil type was a factor in the planning, because it influences directly on the effectiveness of remediation techniques studied: Oxidation by hydrogen peroxide and oxidation by sodium persulphate. These oxidants are activated forming free radicals (HO•-, SO4 •-, HO2 • , O2 •-, S2O8 -2, etc) responsible for to mineralize the hydrocarbons and other organic compounds (releasing O2 e CO2). In the activation process, the ferrous ions (II) and ferric (III) were studied as well as hydrogen peroxide activation technique with sodium persulfate, the latter being presented the best efficiency among all the study, when activated with Fe+3. In addition to defining the most efficient technique, the aim of this study was to evaluate the influence of different soils among oxidative techniques, characterizing the effect of the concentration of these oxidants and also the concentration of the catalysts. Exists in most scenarios evaluated the presence of intrinsic total iron soil matrix. The so-called latosols present microaggregates reddish indicating the presence of these reactive species like iron and clayey aspect. The kinetic study was conducted by experimental design and monitoring of the percentage of total carbon (SSM-5000A) in the solid and liquid phases, knowing that 82.4% of the diesel molecule is carbon. Yet organic carbon and pH of liquid samples were analyzed for technical, characterizing the influence of soil type and its operating condition. The Fenton-like technique H2O2 e Fe+2 presented satisfactory oxidation, including sandy soil, but well below the best result. The sodium persulphate only activated with temperature, even in the most favorable soil, did not provide good efficiency. The best technique in the study had the concentration profile with 2,2x10- 1mol.L-1 of Na2S2O8 activated with 6,53x10-1mol.L-1 of H2O2 and 2,5x10-2 Fe3+mol.L-1 which reduced in less than a day 96 contamination in red soil, initially with 66,667 mg of diesel per kg of clean soil

AI and legal personhood: a theoretical survey

I set out the pros and cons of conferring legal personhood on artificial intelligence systems (AIs), mainly under civil law. I provide functionalist arguments to justify this policy choice and identify the content that such a legal status might have. Although personhood entails holding one or more legal positions, I will focus on the distribution of liabilities arising from unpredictably illegal and harmful conduct. Conferring personhood on AIs might efficiently allocate risks and social costs, ensuring protection for victims, incentives for production, and technological innovation. I also consider other legal positions, e.g., the capacity to act, the ability to hold property, make contracts, and sue (and be sued). However, I contend that even assuming that conferring personhood on AIs finds widespread consensus, its implementation requires solving a coordination problem, determined by three asymmetries: technological, intra-legal systems, and inter-legal systems. I address the coordination problem through conceptual analysis and metaphysical explanation. I first frame legal personhood as a node of inferential links between factual preconditions and legal effects. Yet, this inferentialist reading does not account for the ‘background reasons’, i.e., it does not explain why we group divergent situations under legal personality and how extra-legal information is integrated into it. One way to account for this background is to adopt a neo-institutional perspective and update its ontology of legal concepts with further layers: the meta-institutional and the intermediate. Under this reading, the semantic referent of legal concepts is institutional reality. So, I use notions of analytical metaphysics, such as grounding and anchoring, to explain the origins and constituent elements of legal personality as an institutional kind. Finally, I show that the integration of conceptual and metaphysical analysis can provide the toolkit for finding an equilibrium around the legal-policy choices that are involved in including (or not including) AIs among legal persons.

Individual prediction of automobile bodily injury claims liabilities

[spa] La mayoría de siniestros con daños corporales se liquidan mediante negociación, llegando a juicio menos del 5% de los casos. Una estrategia de negociación bien definida es, por tanto, fundamental para las compañías aseguradoras. En este artículo asumimos que la compensación monetaria concedida en juicio es la máxima cuantía que debería ser ofrecida por el asegurador en el proceso de negociación. Usando una base de datos real, implementamos un modelo log-lineal para estimar la máxima oferta de negociación. Perturbaciones no-esféricas son detectadas. Correlación ocurre cuando más de una siniestro se liquida en la misma sentencia judicial. Heterocedasticidad por grupos se debe a la influencia de la valoración del forense en la indemnización final.

Individual prediction of automobile bodily injury claims liabilities

[spa] La mayoría de siniestros con daños corporales se liquidan mediante negociación, llegando a juicio menos del 5% de los casos. Una estrategia de negociación bien definida es, por tanto, fundamental para las compañías aseguradoras. En este artículo asumimos que la compensación monetaria concedida en juicio es la máxima cuantía que debería ser ofrecida por el asegurador en el proceso de negociación. Usando una base de datos real, implementamos un modelo log-lineal para estimar la máxima oferta de negociación. Perturbaciones no-esféricas son detectadas. Correlación ocurre cuando más de una siniestro se liquida en la misma sentencia judicial. Heterocedasticidad por grupos se debe a la influencia de la valoración del forense en la indemnización final.

A treatise on the doctrine of ultra vires : being an investigation of the principles which limit the capacities, powers, and liabilities of corporations, and more especially of joint stock companies /

At head of title: The law of corporations and companies.

The broad gauge, the bane of the Great Western Railway Company : with an account of the present & prospective liabilities saddled on the proprietors by the promoters of that peculiar crotchet /

Mode of access: Internet.

Statement showing total resources and liabilities of Illinois state banks.

Compiled by Auditor of Public Accounts.