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Globalization and free trade supported by advances in telecommunications and information technology have expanded the space for the flow of transactions of goods and / or services across national borders, so that the goods and / or services offered vary both in foreign production and production domestic. Such conditions on the one hand have benefits for consumers because consumers' needs for the desired goods and / or services can be met as well as increasingly wide-open freedom to choose various types and quality of goods and / or services in accordance with the wishes and abilities of consumers. The conditions and phenomena can cause the position of businesses and consumers to become unbalanced and consumers are in a weak position. In our daily lives we hear, read and even witness various business practices that are detrimental to consumers. Business practices that are detrimental to consumers are not only carried out by large-scale business actors, but also by medium-sized businesses and small business actors. Violations of consumer rights committed by business actors constitute a potential threat to the welfare of society, due to increased activity of business actors in the production and trade of goods and / or services to meet consumer needs if not monitored and weak law enforcement, consumers will be severely disadvantaged. For this reason, we need to understand the subject of legal protection to consumers through the explanation of Law No. 8 of 1999 concerning Consumer Protection (UUPK), including a study of criminal aspects.

Tiesību zinātne Tiesību zinātne Law Science Law Science Maģistra darbs “Izvairīšanās no nodokļu nomaksas un nodokļu krāpšanas krimināltiesiskie aspekti” izstrādāts ar mērķi izpētīt izvairīšanos no nodokļu nomaksas un nodokļu krāpšanas krimināltiesiskos aspektus, un analizēt, kā nodalāma izvairīšanās no nodokļu nomaksas no nodokļu krāpšanas, darba gaitā rodot izpratni par tiesību normu piemērošanu, konstatējot kvalifikācijas problēmas tiesu praksē, piedāvājot risinājumus kvalifikācijas problēmu risināšanai un normatīvo aktu pilnveidošanai. Izvairīšanās no nodokļu nomaksas un nodokļu krāpšana nodara Latvijas valsts budžetam lielus zaudējumus, kā arī deformē konkurenci komercsabiedrību starpā. Par maģistra darba tēmas aktualitāti liecina pastāvoša kvalifikācijas problemātika tiesu praksē, nošķirot izvairīšanos no nodokļu nomaksas no nodokļu krāpšanas, vienotas izpratnes trūkums normu piemērošanā un nošķiršanā, kā arī tas, ka valsts mērogā maz ir pētīta izvairīšanās no nodokļu nomaksas nošķiršana no nodokļu krāpšanas no krimināltiesisko aspektu puses. Saskaņā ar veikto pētījumu maģistra darba autore secina, ka, kaut arī tiesu praksē un Augstākas tiesas apkopojumos pastāv skaidrojumi kā izvairīšanās no nodokļu nomaksas norobežojama no nodokļu krāpšanas, tāpat pēdējā laikā ir novērojama kvalifikācijas problēmas šo noziedzīgo nodarījumu norobežošanā un pareizā normu piemērošanā. Darba nobeigumā autore izvirza priekšlikumus un piedāvā veikt grozījumus Krimināllikumā, ar kuriem tiktu novērsta kvalifikācijas problemātika un tiktu radīta skaidra tiesību normu par izvairīšanos no nodokļu nomaksas un nodokļu krāpšanu norobežošana. Grozījumi palīdzētu risināt kvalifikācijas problēmas, norobežojot izvairīšanos no nodokļu nomaksas no nodokļu krāpšanas, gadījumos, kad apsūdzētā darbības ir saistītas ar nepatiesas informācijas iesniegšanu nodokļu uzraudzības iestādē, tās maldināšanu vai viltotu dokumentu uzrādīšanu, kā arī nodrošinātu to, ka Krimināllikums skaidri nosaka kriminālatbildības piemērošanu par izvairīšanos no nodokļu nomaksas un nodokļu krāpšanu. Tiktu novērsts tas, ka noziedzīgs nodarījums tiek kļūdaini kvalificēts saskaņā ar Krimināllikuma 177.panta attiecīgo daļu, kad noziedzīgais nodarījums atbilst Krimināllikuma 218.panta attiecīgās daļas noziedzīgā nodarījuma sastāvam. Maģistra darba kopējais lappušu skaits – 90 lpp. In order to study the existing problem at national level and offer solutions for tackling of the issue, the master's thesis "Criminal aspects of tax evasion and tax fraud" has been established. It has been developed with the aim to analyse how tax evasion can be distinguished from tax fraud, by gaining an understanding of application of legal norms, identifying qualification challenges in court practice and to offer solutions for solving the said qualification challenges and improvement of regulatory enactments. Tax evasion and tax fraud cause great loss to the Latvian state budget, as well as distort competition among market participants. The topicality of the master's thesis is evidenced by the existing qualification problems in court practice, distinguishing between tax evasion and tax fraud, lack of common understanding in the application and separation of norms, as well as the fact that the concepts of tax evasion and tax fraud as such from criminal law perspective as well as distinguishment of these offenses are little studied in Latvia. As a result of this research, the author of the master's thesis concludes that although there are explanations found in case law and Supreme Court summaries regarding the distinction between tax evasion and tax fraud, there is still an existing problem in court practice in delimiting these criminal offences and correct application of legal provisions. At the conclusion of the master's thesis, the author offers a proposal for amendments to the Criminal Law, which would subsequently eliminate the current qualification challenges identified in the thesis and create a clear delimitation of application of legal norms on tax evasion and tax fraud. This would help to address the issue of qualification distinguishing between tax evasion and tax fraud in cases where the actions of the accused involve providing false information and falsified supportive documentation to the supervisory authority, as well as ensure that the Criminal Law clearly defines the application of criminal liability for tax evasion and tax fraud. Amendments would prevent incorrect classification of the criminal offense in accordance with the relevant part of Section 177 of the Criminal Law, when the criminal offense complies with the constituent elements included in the relevant part of Section 218 of the Criminal Law. The thesis consists of 90 pages.

This dissertation aims to analyze some points of major importance within the theme money laundering. It is a scientific research, using qualitative and historical methods, because if provides an overview of the historical evolution of this behavior and makes a literature review of books, magazines, periodicals, websites and jurisprudence on the topic. The theme focused on attempts to achieve a criminal reality quite refined, improved and little known, even by most jurists since, amounts to a legislative innovation of considerable complexity. The objective is to expose the density of theme, had its own particularities, summarizing the historical evolution of anti-money laundering legislation, showing generations by passing or may pass such laws, in an attempt to contextualize the topic, presenting the concepts that reach such criminal and the various terms used as synonymous, thus showing that, due to their complexity, some phases sometimes be necessary to show that the capital of illicit origin are being reintroduced to the socio-economic-financial system, to gain the appearance of legitimate . Search will, within this context, presenting the legal interests protected by the standard anti-money laundering, interconnecting it to the criminal aspects of the law 9.613/98, exposing finally some ensure measures to combat and prevent washing. Compared to the plexus of the criminal action that achieves this offense, the call for new and efficient legal systems is worldwide, making a recommendation to the constitution of international legal texts, treaties, conventions etc. enabling all countries act cooperatively to combat money laundering. Worries thus not enhance the legislative tool that is available, but criticize it properly, only in their gaps, because there are many who admonish National Legislation anti-money laundering, however, few collaborate to address their breaches. Faced with increased macro crime organized and the large sums raised by them, upon exercise of their criminal activities, combined with the easy movement of values around the world and use these facilities to hide the values from the crimes committed by criminal bands mentioned, a concern of international order gained intensity in order to curb legally and said concrete globalized phenomenon. The problem evidenced in this work goes beyond the barriers of criminal policy, legal rulings and doctrinal studies on the topic. Its consequences are deleterious and that shows more concern is its scope, the constituency that borders finds no criminal activity. The only way to prevent such crime and to control it with the required property is taking it seriously. Recognizing the magnitude and wishing are truly creating a structure capable of detecting crime prior placate him at home. The Implementation of public policies, the rigging of the competent authorities involved in combating money laundering, awareness of financial institutions, the resurgence of standards etc., Initiatives that are in the medium term could make concrete have some effect, with respect to this crime decreased as offensive to the world society. Coordenação de Aperfeiçoamento de Pessoal de Nível Superior A presente dissertação tem por objetivo analisar alguns pontos de reconhecida importância dentro do tema lavagem de capitais. Trata-se de uma pesquisa científica, utilizando-se os métodos histórico e qualitativo, porquanto, se apresenta uma síntese da evolução histórica dessa conduta e se perfaz uma revisão bibliográfica de livros, revistas, periódicos, sites e jurisprudências referentes ao assunto. O tema focalizado tenta alcançar uma realidade criminal bastante refinada, aprimorada e pouco conhecida, até mesmo por boa parte dos operadores do direito, posto, se tratar de inovação legislativa de considerável complexidade. Objetiva-se expor a densidade do tema, apresentado suas particularidades, sintetizando a evolução histórica da legislação antilavagem, mostrando as gerações por que passa ou podem passar essas leis, em uma tentativa de contextualizar o tema, apresentando os conceitos que alcançam esse tipo penal e as diversas expressões que são utilizadas para cognominá-lo, demonstrando, assim, que, por sua complexidade, algumas fases, por vezes, se mostram necessárias para que os capitais de origem ilícita sejam reintroduzidos ao sistema socioeconômico-financeiro, para ganhar aparência de legítimo. Procurar-se-á, dentro desse contexto, apresentar os bens jurídicos protegidos pela norma antilavagem, interconectando-o aos aspectos penais da lei 9.613/98, expondo, por fim, algumas medidas assecuratórias de combate e prevenção à lavagem. Ante o plexo da ação criminal que alcança esse delito, o apelo por novos e eficientes sistemas legais é mundial, perfazendo uma recomendação internacional a constituição de textos legais, tratados, convenções etc. que permitam que todos os países atuem de forma cooperativa no combate a lavagem de capitais. Preocupa-se, assim, não em enaltecer a ferramenta legislativa que se encontra à disposição, mas, criticá-la com propriedade, apenas nas suas lacunas, pois, são muitos os que admoestam a Legislação Nacional Antilavagem, porém, poucos colaboram para colmatar suas brechas. Diante do aumento da macrocriminalidade organizada e das grandes somas por elas levantadas, quando do exercício de suas atividades delitivas, aliado a fácil circulação de valores em todo o mundo e a utilização dessas facilidades para ocultar os valores oriundos dos crimes praticados por citadas bandas criminais, uma preocupação de ordem internacional ganhou intensidade, no intuito de coibir de forma legal e concreta dito fenômeno globalizado. O problema evidenciado nesse trabalho ultrapassa as barreiras da política criminal, das normas jurídicas e dos estudos doutrinários sobre o tema. Suas consequências são deletérias e o que se mostra mais preocupante é o seu alcance; a circunscrição dessa atividade delituosa não encontra fronteiras. A única forma de se prevenir tal delito e combatê-lo com a necessária propriedade é levando-o a sério. Reconhecendo sua magnitude e desejando-se, verdadeiramente a criação de uma estrutura apta a detectar o crime prévio e aplacá-lo na origem. A Implantação de políticas públicas, o aparelhamento das autoridades competentes envolvidas no combate ao branqueamento, a conscientização das instituições financeiras, o recrudescimento das normas etc., são iniciativas que em médio prazo poderiam fazer surtir algum efeito concreto, no tocante a diminuição dessa criminalidade tão ofensiva à sociedade mundial.

Smetanová, Kristina. Criminal aspects of domestic violence The topic of this thesis is the criminal aspects of domestic violence. The aim of the thesis is to describe this dangerous and complicated social problem and focus on outlining the possibilities of protection under Czech criminal law. The thesis consists of eight chapters. The first chapter explains what the domestic violence is and which sources, types and characters does it have.The second chapter shows who can be the violent person and this part is then divided into two sections according to the sex of the aggressor. Chapter number three illustrates possible victims of domestic violence. The next chapter deals with the types of legal protection that goes beyond criminal law and the chapter presents the Act against Domestic Violence, possibilities of civil court orders as well as it presents the orders issued by the police. Chapter number five points out the main criminal offences committed by aggressors most frequently in domestic violence situations. The sixth chapter shows the most important aspects of criminal proceedings in relation to victims of domestic violence and it especially describes their rights, possibilities and ways of protection during prosecution. The following chapter presents some of the foreign legislations which...

Domestic violence The present thesis deals with the phenomenon of domestic violence, from the substantive, procedural and criminological aspects. The first part defines the specifics of domestic violence, its signs and forms. It shows a typology of victims and perpetrators. It analyzes in detail the basic facts of the crimes that are the most commonly perpetrated forms of domestic violence. It also describes the sanctions and some of the treatment programs that are available for perpetrators of domestic violence. It maps the treatment of domestic violence in criminal procedural law and describes the reporting institution. The paper analyzes the status of the victim and also deals with the planned law to protect victims of crime. The conclusion summarizes the treatment of domestic violence abroad and briefly mentions the organizations providing assistance to victims of domestic violence and protection.