O presente estudo analisa os contornos da estruturação elusiva de atos e negócios jurídicos no Direito Tributário brasileiro. Inicialmente, busca-se definir o conceito de planejamento tributário, abordando as diferentes noções de elisão fiscal, elusão fiscal e evasão fiscal, bem como os critérios contemplados pela doutrina brasileira de Direito Tributário para distinguir as condutas oponíveis e inoponíveis ao Fisco. Para melhor compreensão dos limites da conduta elusiva, examinam-se os princípios constitucionais pertinentes à interpretação da lei tributária e à qualificação da materialidade tributável, as quais são estudadas com vistas à percepção da relação entre Direito Tributário e Direito Privado. Nessa seara, destacam-se os esforços para compreensão da importância dos artigos 109, 116, incisos I e I, e 118 do Código Tributário Nacional em matéria de aplicação da lei tributária, principalmente para entender as consequências da caracterização de determinados vícios ou defeitos, do ponto de vista formal e material, nos atos e negócios jurídicos realizados pelos contribuintes com objetivo de economia fiscal. Nesse particular, examinam-se as figuras da simulação, abuso do direito, fraude à lei e abuso de formas à luz da doutrina brasileira, a fim de verificar sua aplicabilidade em matéria de qualificação da materialidade tributável, bem como com a intenção de identificar pontos em comum entre elas. Analisa-se a pertinência da utilização do postulado da proporcionalidade como parâmetro de interpretação das regras e princípios aplicáveis à estruturação elusiva de atos e negócios realizados pelos contribuintes. Uma vez compreendido o cenário da doutrina brasileira, parte-se para o estudo das figuras do propósito negocial, abuso de formas, fraude à lei e abuso do direito, de acordo com as experiências do Direito estrangeiro, respectivamente, nos Estados Unidos, Alemanha, Espanha e França, igualmente, com o objetivo de encontrar pontos em comum entre tais figuras. Assim, testa-se o postulado da proporcionalidade como ferramenta de compreensão das referidas figuras de acordo com os ordenamentos jurídicos dos respectivos países maternos. Feito esse estudo, busca-se refletir sobre a importação dos conceitos estrangeiros para fins de tratamento da elusão no Brasil, bem como sobre a necessidade da edição de uma norma geral antielusiva no Brasil. Por fim, são examinados os critérios e conceitos adotados pelo Conselho Administrativo de Recursos Fiscais do Ministério da Fazenda para avaliar as condutas elusivas praticadas pelos contribuintes, à luz dos parâmetros selecionados ao longo do trabalho. / This study examines the contours of the elusive structuring of acts and transactions according to the Brazilian Tax Law. Initially, it seeks to define the concept of tax planning, covering the different notions of tax avoidance, tax elusion and tax evasion, besides the criteria used by the Brazilian Tax Law doctrine to distinguish between conducts that may be or may be not enforceable against the Brazilian tax authorities. For a better understanding of the limits of an elusive conduct, this study examines the constitutional principles that are relevant to the interpretation of Tax Law and to the identification of taxable material facts, which are also analyzed in view of the relationship between Tax Law and Private Law. Regarding this subject, we highlight the efforts made to understand the importance of articles 109, 116, sections I and I, and 118 of the National Tax Code in regard to the enforcement of the Tax Law and, mainly, efforts made to understand the consequences of the characterization of certain formal or material defects or flaws in acts and transactions undertaken by taxpayers for the purpose of tax saving. In particular, we examine the discussions held by the Brazilian legal doctrine concerning simulation, abuse of law, fraus legis and abuse of forms in order to verify the applicability of those concepts to qualify taxable material facts and in order to identify similarities among them. This study also analyzes the appropriateness of using the postulate of proportionality as a parameter of interpretation of rules and principles applicable to the elusive structuring of acts and transactions conducted by taxpayers. Once the Brazilian doctrine is understood, we proceed to the study of the business purpose test, abuse of forms, fraus legis and abuse of law, respectively, according to the experiences in the United States, Germany, Spain and France. This analysis aims to find common ground between the referred figures. Thus, we test the postulate of proportionality as a tool to understand these figures pursuant to the legal systems of their respective countries of origin. Once this analysis is concluded, we try to reflect on the adoption of foreign concepts for treating tax elusion in Brazil, as well as on the need of editing a national general rule to avoid tax elusion. Finally, we examine the criteria and concepts adopted by the Administrative Board of Tax Appeals of the Ministry of Finance for assessing the elusive behaviors practiced by taxpayers in the light of the parameters selected throughout this study.

A presente pesquisa tem por objetivo explorar os diferentes esquemas utilizados por estudantes do sétimo ano ao serem confrontados com problemas envolvendo razões e proporções, a fim de identificar e analisar quais são os conceitos relacionados à proporcionalidade mobilizados por alunos que ainda não estudaram este conteúdo em ambiente escolar. Para tanto, foi realizada uma coleta de dados em três turmas de sétimo ano de uma escola de ensino fundamental da rede municipal de Canoas – RS, na qual foi proposto, durante oito horas-aula, um total de quatorze problemas matemáticos envolvendo proporcionalidade, que puderam ser resolvidos em grupos de dois ou três alunos. O conjunto de dados coletados foi composto pelas resoluções escritas dos alunos e um diário de campo contendo anotações sobre a conduta (falas, ações) dos estudantes durante o trabalho com os problemas matemáticos. A análise dos dados foi baseada na Teoria dos Campos Conceituais de Gérard Vergnaud, e permitiu identificar diversos esquemas que utilizaram estruturas aditivas para resolver problemas de proporcionalidade e que, ainda sim, se mostraram suficientes para levar os estudantes à resposta correta do problema. Também foi possível observar esquemas do campo conceitual multiplicativo, contendo indícios significativos da presença da proporcionalidade como um conceito-em-ação. Desta forma, a pesquisa aponta formas de explorar problemas de proporcionalidade diferentes daquelas que estabelecem relação direta deste conteúdo com a linguagem fracionária, como podemos observar em livros didáticos e documentos curriculares norteadores atuais. / The present research aims at exploring the different schemata mobilized by seventh year students when they are confronted with problems involving reasons and proportions to identify and analyze which are the mobilized concepts related to proportionality in students who have not studied this content in the school environment yet. For that, a data collection was carried out in three seventh year classes of a primary school of the municipal network of Canoas - RS, in which a total of fourteen mathematical problems involving proportionality were proposed during eight classroom hours, be solved in groups of two or three students. The set of data collected was composed of student's resolutions and a field diary containing notes about the behavior and the student's speeches during the work with the mathematical problems. Data analysis was based on Gérard Vergnaud's Theory of Conceptual Fields and allowed the identification of several schemata that used additive structures to solve proportionality problems and which, however, were sufficient to lead students to the correct answer to the problem. It was also possible to observe schemata of the multiplicative conceptual field, containing significant evidence of the presence of proportionality as a concept-in-action. In this way, the research points out ways of exploring proportionality problems different from those that establish direct relation of this content with the fractional language, as we can observe in didactic books and current guiding curricular documents.

Made available in DSpace on 2016-04-26T20:22:32Z (GMT). No. of bitstreams: 1 Renato Braz Mehanna Khamis.pdf: 688364 bytes, checksum: b4a34dedc1f4cbc842ae21d1e596e9a0 (MD5) Previous issue date: 2014-02-03 / The present study aims to verify the legal status of proportionality and reasonableness, aiming to clarify whether they are legal rules or not and, if so, what species. Moreover, when we check their legal natures, we will be able to clarify if they are the same thing with different names, or if indeed we are facing separate legal institutes / O presente trabalho tem por finalidade verificar a natureza jurídica da proporcionalidade e da razoabilidade, visando esclarecer se são normas jurídicas ou não e, em caso afirmativo, de que espécies. Ademais, ao verificarmos suas naturezas jurídicas, teremos a possibilidade de esclarecer se trata de uma mesma coisa com nomes distintos, ou se de fato estamos diante de institutos jurídicos distintos.

<p>The detention of juvenile offenders is not encouraged by both the Constitution and a number of international instruments. This right is entrenched in the South African Constitution (section 28(1)(g) ) which provides that every child has the right not to be detained except as a measure of last resort in which case, in addition to the rights a child enjoys under section s12 and 35, the child may be detained only for the shortest appropriate period of time. This Constitutional provision, in clear terms, views the incarceration of juvenile offenders in a serious light as it provides that the detention of juvenile offenders should be a measure of last resort. One of the important international instruments, the United Nations Convention on the Rights of the Child, (Article 37(b) provides that children may be arrested, detained or imprisoned &ldquo / only as a measure of last resort and for the shortest possible period of time&rdquo / . This thesis examines the impact of the Constitution and some international instruments on the Criminal Law Amendment Act, 105 of 1997 with regard to juvenile offenders. It also sets out the current legal position in South Africa with regard to sentencing of juvenile offenders.</p>

The public sector is a major purchaser of goods and services. By setting requirements for environmental and social considerations in public procurement, an authority has the possibility to use consumer power to influence the actors in a market. The purpose of this paper is to investigate public procurement of textile products in a municipality, in order to gain knowledge about factors that may be important for the use of environmental and social criteria. Håkan Hydén´s (professor in sociology of law) norm model was used as the basis of the analysis, where the conduct was investigated along three dimensions of the norm – willingness, knowledge and system conditions – in order to identify underlying factors that can influence the process. The results – analyzed by using interviews and documents – show that the procurer's willingness, motivation and knowledge are important factors in this context, as well as the political priority of the municipality. Procurers gain knowledge in this area to a large extent through networking with other actors. The possibilities to be able to verify the criteria are important. Verification of requirements is problematic because the municipality, as a public actor, is far from the production in the textile production chain. Lack of knowledge, in the form of mapping the textile production, prevents the development of criteria for best available technique. However, demands on manufacturing can be set indirectly by asking for some eco-labels (or equivalent) as verification. Furthermore, system conditions in terms of rules in the public procurement legislation set the framework for the procurement process. / Chemicals in textiles: Managing environmental and health risks from products with complex product chains

The child and the youth are the overall national properties. Constructing a safe growth and social environment is the first priority to safeguard its rights and interests. Our country in view of the child-youth rights' and interests' safeguard can be seen in the Criminal Law, the Civil Law, the Youth-Event Processing Law,the Child and Youth Sexual Transaction Prevention Act, and the Children and Youth Welfare Act . However, this article aims on ¡§the child-youth sex trade prevention regulations¡¨ in view of the country and ¡§the Children and Youth Welfare Act¡¨ relevant stipulation, examining the country in regard to promote the positive body-and-mind development of the child and the youth, safeguard its rights and interests, promote its welfare, fulfill the goal of ¡§child and youth¡¦s best interests¡¨, by using the family-care pattern compulsory devices, achieves by the protection placement mechanism's implementation method, therefore, to finally examine whether the goal and the methods used meet the proportional principle. This article examines and discusses the foundation of the child and the youth law standard, the legislative reasons and impetus process of child and the Child and Youth Sexual Transaction Prevention Act and the Children and Youth Welfare Act. It compares the relationships between the mechanism of child-and-youth placements and the proportional principle of these two regulations, and therefore, to propose the defects that our country has presented nowadays and provide suggestions and new directions for the government as a reference to emend the law and social workers to implement the child-youth protection placement in a better way in the future.

<p>The detention of juvenile offenders is not encouraged by both the Constitution and a number of international instruments. This right is entrenched in the South African Constitution (section 28(1)(g) ) which provides that every child has the right not to be detained except as a measure of last resort in which case, in addition to the rights a child enjoys under section s12 and 35, the child may be detained only for the shortest appropriate period of time. This Constitutional provision, in clear terms, views the incarceration of juvenile offenders in a serious light as it provides that the detention of juvenile offenders should be a measure of last resort. One of the important international instruments, the United Nations Convention on the Rights of the Child, (Article 37(b) provides that children may be arrested, detained or imprisoned &ldquo / only as a measure of last resort and for the shortest possible period of time&rdquo / . This thesis examines the impact of the Constitution and some international instruments on the Criminal Law Amendment Act, 105 of 1997 with regard to juvenile offenders. It also sets out the current legal position in South Africa with regard to sentencing of juvenile offenders.</p>

The paper assesses the widespread use of the test of proportionality in fundamental rights adjudication. While constitutional and human rights courts all over the world appear to be consistently engaged in deploying the test of proportionality in order to assess the permissibility of a given rights limitation, this approach is under severe criticism insofar as it is considered an attack to the very idea of fundamental rights. The paper will discuss this criticism of the use of proportionality, and will provide a defense of its use by courts in light of some basic features of the contemporary discourse of fundamental rights. / El artículo evalúa el uso generalizado de la prueba de proporcionalidad en la adjudicación de derechos fundamentales. Mientras que los tribunales constitucionales y de derechos humanos de todo el mundo parecen estar constantemente involucrados en el despliegue de la prueba de proporcionalidad para evaluar la permisibilidad de una determinada limitación de derechos, este enfoque está sometido a severas críticas en tanto que se considera un ataque a la idea misma de Derechos fundamentales. El artículo discutirá esta crítica al uso del principio de proporcionalidad y ofrecerá una defensa de su uso por los tribunales a la luz de algunas características básicas del discurso contemporáneo de los derechos fundamentales.

A presente pesquisa tem por objetivo explorar os diferentes esquemas utilizados por estudantes do sétimo ano ao serem confrontados com problemas envolvendo razões e proporções, a fim de identificar e analisar quais são os conceitos relacionados à proporcionalidade mobilizados por alunos que ainda não estudaram este conteúdo em ambiente escolar. Para tanto, foi realizada uma coleta de dados em três turmas de sétimo ano de uma escola de ensino fundamental da rede municipal de Canoas – RS, na qual foi proposto, durante oito horas-aula, um total de quatorze problemas matemáticos envolvendo proporcionalidade, que puderam ser resolvidos em grupos de dois ou três alunos. O conjunto de dados coletados foi composto pelas resoluções escritas dos alunos e um diário de campo contendo anotações sobre a conduta (falas, ações) dos estudantes durante o trabalho com os problemas matemáticos. A análise dos dados foi baseada na Teoria dos Campos Conceituais de Gérard Vergnaud, e permitiu identificar diversos esquemas que utilizaram estruturas aditivas para resolver problemas de proporcionalidade e que, ainda sim, se mostraram suficientes para levar os estudantes à resposta correta do problema. Também foi possível observar esquemas do campo conceitual multiplicativo, contendo indícios significativos da presença da proporcionalidade como um conceito-em-ação. Desta forma, a pesquisa aponta formas de explorar problemas de proporcionalidade diferentes daquelas que estabelecem relação direta deste conteúdo com a linguagem fracionária, como podemos observar em livros didáticos e documentos curriculares norteadores atuais. / The present research aims at exploring the different schemata mobilized by seventh year students when they are confronted with problems involving reasons and proportions to identify and analyze which are the mobilized concepts related to proportionality in students who have not studied this content in the school environment yet. For that, a data collection was carried out in three seventh year classes of a primary school of the municipal network of Canoas - RS, in which a total of fourteen mathematical problems involving proportionality were proposed during eight classroom hours, be solved in groups of two or three students. The set of data collected was composed of student's resolutions and a field diary containing notes about the behavior and the student's speeches during the work with the mathematical problems. Data analysis was based on Gérard Vergnaud's Theory of Conceptual Fields and allowed the identification of several schemata that used additive structures to solve proportionality problems and which, however, were sufficient to lead students to the correct answer to the problem. It was also possible to observe schemata of the multiplicative conceptual field, containing significant evidence of the presence of proportionality as a concept-in-action. In this way, the research points out ways of exploring proportionality problems different from those that establish direct relation of this content with the fractional language, as we can observe in didactic books and current guiding curricular documents.

A presente pesquisa tem por objetivo explorar os diferentes esquemas utilizados por estudantes do sétimo ano ao serem confrontados com problemas envolvendo razões e proporções, a fim de identificar e analisar quais são os conceitos relacionados à proporcionalidade mobilizados por alunos que ainda não estudaram este conteúdo em ambiente escolar. Para tanto, foi realizada uma coleta de dados em três turmas de sétimo ano de uma escola de ensino fundamental da rede municipal de Canoas – RS, na qual foi proposto, durante oito horas-aula, um total de quatorze problemas matemáticos envolvendo proporcionalidade, que puderam ser resolvidos em grupos de dois ou três alunos. O conjunto de dados coletados foi composto pelas resoluções escritas dos alunos e um diário de campo contendo anotações sobre a conduta (falas, ações) dos estudantes durante o trabalho com os problemas matemáticos. A análise dos dados foi baseada na Teoria dos Campos Conceituais de Gérard Vergnaud, e permitiu identificar diversos esquemas que utilizaram estruturas aditivas para resolver problemas de proporcionalidade e que, ainda sim, se mostraram suficientes para levar os estudantes à resposta correta do problema. Também foi possível observar esquemas do campo conceitual multiplicativo, contendo indícios significativos da presença da proporcionalidade como um conceito-em-ação. Desta forma, a pesquisa aponta formas de explorar problemas de proporcionalidade diferentes daquelas que estabelecem relação direta deste conteúdo com a linguagem fracionária, como podemos observar em livros didáticos e documentos curriculares norteadores atuais. / The present research aims at exploring the different schemata mobilized by seventh year students when they are confronted with problems involving reasons and proportions to identify and analyze which are the mobilized concepts related to proportionality in students who have not studied this content in the school environment yet. For that, a data collection was carried out in three seventh year classes of a primary school of the municipal network of Canoas - RS, in which a total of fourteen mathematical problems involving proportionality were proposed during eight classroom hours, be solved in groups of two or three students. The set of data collected was composed of student's resolutions and a field diary containing notes about the behavior and the student's speeches during the work with the mathematical problems. Data analysis was based on Gérard Vergnaud's Theory of Conceptual Fields and allowed the identification of several schemata that used additive structures to solve proportionality problems and which, however, were sufficient to lead students to the correct answer to the problem. It was also possible to observe schemata of the multiplicative conceptual field, containing significant evidence of the presence of proportionality as a concept-in-action. In this way, the research points out ways of exploring proportionality problems different from those that establish direct relation of this content with the fractional language, as we can observe in didactic books and current guiding curricular documents.