Spelling suggestions: "subject:"[een] SOCIAL RIGHTS"" "subject:"[enn] SOCIAL RIGHTS""
121 |
Direito subjetivo ao mínimo existencial: uma análise comparativa entre Brasil e MéxicoGomes, Natascha Alexandrino de Souza 14 March 2016 (has links)
Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-01-10T13:41:47Z
No. of bitstreams: 1
nataschaalexandrinodesouzagomes.pdf: 778507 bytes, checksum: 3d355494f9a4ec90f0f947be10296515 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-02-02T11:50:12Z (GMT) No. of bitstreams: 1
nataschaalexandrinodesouzagomes.pdf: 778507 bytes, checksum: 3d355494f9a4ec90f0f947be10296515 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-02-02T11:52:23Z (GMT) No. of bitstreams: 1
nataschaalexandrinodesouzagomes.pdf: 778507 bytes, checksum: 3d355494f9a4ec90f0f947be10296515 (MD5) / Made available in DSpace on 2017-02-02T11:52:23Z (GMT). No. of bitstreams: 1
nataschaalexandrinodesouzagomes.pdf: 778507 bytes, checksum: 3d355494f9a4ec90f0f947be10296515 (MD5)
Previous issue date: 2016-03-14 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo deste trabalho foi analisar o que se entende por mínimo existencial/mínimo vital no México, partindo-se do referencial brasileiro, uma vez que, no Brasil, a despeito de ainda algumas imprecisões e divergências, seu conteúdo já é razoavelmente delimitado. As poucas alusões ao direito ao mínimo existencial/vital na jurisprudência da Corte Constitucional mexicana relacionam-se a aspectos tributários e fiscais, muito embora a doutrina daquele país possua avanços na abordagem do tema. Destarte, partindo-se do conceito de mínimo existencial formulado pelo jusfilófoso alemão Robert Alexy – qual seja, conjunto de direitos fundamentais sociais mínimos para a garantia de nível elementar de dignidade humana - o trabalho definiu qual é o conteúdo atual do mínimo existencial no Brasil e realizou um paralelo entre este e a realidade mexicana. O estudo também trata de questões centrais e intrinsecamente relacionadas ao tema, tais como a justiciabilidade dos direitos fundamentais sociais, o princípio da dignidade humana, o argumento da reserva do possível e colisões de princípios que abrigam direitos fundamentais. / The objective of this study was to analyze what is meant by existential minimum in Mexico, starting from the Brazilian reference, since, in Brazil, despite still some inaccuracies and differences, its content is already reasonably delimited. The few references to the right to existential minimum level in the Mexican Constitutional Court's jurisprudence relate to tax and fiscal aspects, although the doctrine of that country have advances in approach to the subject. Thus, starting from the minimum existential concept formulated by jusfilófoso Robert Alexy - namely, minimum set of fundamental social rights for the elementary level of assurance of human dignity - the work has defined what the current contents of the existential minimum in Brazil and We conducted a parallel between this and the Mexican reality. The study also addresses key issues and intrinsically related to the theme, such as the justiciability of social rights, the principle of human dignity and collisions principles.
|
122 |
A atuação do Tribunal Constitucional Português no contexto de crise: a supremacia judicial em focoFerreira, Kélvia Faria 23 March 2018 (has links)
Submitted by Renata Lopes (renatasil82@gmail.com) on 2018-05-23T19:19:14Z
No. of bitstreams: 1
kelviafariaferreira.pdf: 1406552 bytes, checksum: 812832736976539944b9d6bb3d5df049 (MD5) / Rejected by Adriana Oliveira (adriana.oliveira@ufjf.edu.br), reason: Favor corrigir nome próprio Tribunal Constitucional Português on 2018-06-14T12:36:48Z (GMT) / Submitted by Renata Lopes (renatasil82@gmail.com) on 2018-06-14T12:51:37Z
No. of bitstreams: 1
kelviafariaferreira.pdf: 1406552 bytes, checksum: 812832736976539944b9d6bb3d5df049 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-09-03T16:04:04Z (GMT) No. of bitstreams: 1
kelviafariaferreira.pdf: 1406552 bytes, checksum: 812832736976539944b9d6bb3d5df049 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-09-03T16:04:21Z (GMT) No. of bitstreams: 1
kelviafariaferreira.pdf: 1406552 bytes, checksum: 812832736976539944b9d6bb3d5df049 (MD5) / Made available in DSpace on 2018-09-03T16:04:21Z (GMT). No. of bitstreams: 1
kelviafariaferreira.pdf: 1406552 bytes, checksum: 812832736976539944b9d6bb3d5df049 (MD5)
Previous issue date: 2018-03-23 / FAPEMIG - Fundação de Amparo à Pesquisa do Estado de Minas Gerais / A presente pesquisa parte da análise das decisões do Tribunal Constitucional português proferidas no contexto do que se convencionou denominar Jurisprudência da crise. Analisouse os acórdãos desta Corte constitucional que julgaram as leis do orçamento do Estado para os anos de 2011, 2012, 2013 e 2014, a fim de verificar se o Tribunal incorreu em supremacia judicial. Para tanto, adotou-se como marco teórico o conceito de Jeremy Waldron sobre qual espécie de atuação judicial, na realização do controle de constitucionalidade forte, tende à supremacia. Desta forma, objetivou-se verificar se, ao analisar a alegação de ofensa a direitos sociais, através das medidas de austeridade presentes nos orçamentos do Estado, o TC atendeu aos pedidos de judicialização destes direitos e se adotou postura de ativismo judicial. O método de pesquisa adotado foi o empírico-qualitativo, de modo que o marco teórico operou como medida para a aferição dos resultados e realização das inferências. Neste sentido, intentou-se testar se a atuação do TC enquadra-se no conceito de Waldron. Assim, através desta abordagem empírica, verificou-se que o Tribunal Constitucional português, no âmbito específico da Jurisprudência da crise, não incorreu em supremacia judicial. Observou-se que a Corte, em todas as decisões, ponderou o interesse público consubstanciado na necessidade de superação da crise econômica, restringindo sua análise à existência ou não de ofensa pontual ao direito social posto para sua apreciação. / This research is based on the analysis of the decisions of the Portuguese Constitutional Court in the context of what has been called of Jurisprudence of crisis. We analyzed the judgments of this Constitutional Court that judged the State Budget Laws for the years 2011, 2012, 2013 and 2014 in order to verify if the Court incurred in judicial supremacy. For that, the concept of Jeremy Waldron was adopted as a theoretical framework on which kind of judicial action, in the accomplishment of strong judicial review, tends to supremacy. Therefore, the objective was to verify if, by analyzing the allegation of offense to social rights, through the austerity measures present in the State Budgets, the Court consented to the requests for the judicialization of these rights and adopted a position of judicial activism. The research method adopted was the empirical-qualitative one, so that the theoretical framework operated as a measurement for reach the results and realization of the inferences. In this way, it was tried to test if the performance of the Portuguese Constitutional Court fits the Waldron concept. Thus, through this empirical approach, it was verified that the Court, in the specific scope of the Jurisprudence of the crisis, did not incur judicial supremacy. It was observed that the Court, in all the decisions, considered the public interest consubstantiated in the necessity of overcoming the economic crisis, restricting its analysis to the existence or not of specific offense to the social right submitted to its appreciation.
|
123 |
[en] PARTICIPATORY DEMOCRACY AND THE EDUCATION RIGHT: THE CONTRIBUTION OF THE PARTICIPATORY BUDGET IN THE EFFECTIVENESS OF THE SOCIAL RIGHT OF EDUCATION IN BELO HORIZONTE-MG CITY / [pt] DEMOCRACIA PARTICIPATIVA E DIREITO DE EDUCAÇÃO: A CONTRIBUIÇÃO DO ORÇAMENTO PARTICIPATIVO NA EFETIVIDADE DO DIREITO SOCIAL DE EDUCAÇÃO NO MUNICÍPIO DE BELO HORIZONTE/MGWILLIO CAMPOS ANSELMO 08 September 2009 (has links)
[pt] O surgimento do Capitalismo produziu uma sociedade segmentada entre
classes sociais, que em razão do conflito de interesses instaurou no seio social as
lutas entre os proprietários dos meios de produção e o proletariado. O embate
derivado desse conflito consubstanciou conquistas históricas determinantes das
bases políticas e adventos de novos direitos. Se por um lado, a ideologia
capitalista adentrou à atividade Estatal, fazendo com que as decisões políticas
fossem tomadas em seu favor, de outro, o abandono das questões sociais acirrou a
luta de classes. No contexto das crises cíclicas do Capitalismo, o Estado Liberal
necessitava retroceder. O reconhecimento de direitos a classe trabalhadora era
necessário a sua própria estabilidade, determinando a mudança do seu paradigma
em Estado Social. O advento dos direitos sociais, como resultado desse
acirramento, foi resultado desse retrocesso liberal, que determinado pelo embate
das lutas de classes, garantia a diminuição da distância promovida entre elas. O
direito educacional emergiu como um dos principais fatores responsáveis por essa
diminuição, que em razão da dilatação da concepção da cidadania, criou um
complexo de interação entre elas e fortaleceu as bases democráticas, geradora de
uma nova concepção de participação no poder político do Estado. Diante dessa
interdiciplinariedade entre Política e Direito, instâncias participativas, como o
Orçamento Participativo, têm assumido grande importância na efetivação dos
direitos sociais, diminuindo o traço de dependência econômica e ideológica entre
as classes sociais existentes. / [en] The emergence of capitalism has made a divided society between social
classes, which on grounds of conflict of interest brought within the social
struggles between the owners or the means or production and the proletariat. The
shock derived of this conflict has created historical politics conquests and new
rights for the people. Thus, the capitalist production engaged to his State activity,
taking the politics decisions on its favor, the abandonment of social issues
increase the struggles of classes. In the context of the cyclical crises of capitalism,
the State Liberal needed go back. The recognition or rights the working class was
needed its own stability, determining the change of its paradigm on Social State.
The advent of social rights as a result of that increasing was a result of this liberal
backlash, which determined by the clash of the struggles of classes, guarantee the
reduction of the distance between them promoted. The educational right emerged
as one of the main factors responsible for that decline, owing to the expansion fo
the concept of citizenship, has created a complex interaction between them and
strengthened the democratic foundations, creating a new design for participation
in the political power of the State. Given this relation between politic end law,
participatory for such as the Participatory Budget (Orçamento Participativo), have
assumed great importance in the effectiveness of social rights, reducing the trace
or ideological and economic dependence between social class exist.
|
124 |
Pauvreté, (non-) recours aux droits sociaux et représentations sociales / Poverty, (no) take-up of social rights and social representationBeal, Arnaud 05 December 2016 (has links)
Une part de plus en plus importante de la société française est confrontée à la nécessité et/ou à la possibilité de recourir au système de protection sociale du fait de l’augmentation des inégalités sociales et des situations de pauvreté. Parallèlement, un phénomène antinomique interroge les pouvoirs publics : le non-recours aux droits sociaux (Warin, 2010). Notre thèse de doctorat s’est focalisée sur la compréhension de ce phénomène en lien avec celui de la pauvreté, du point de vue de la psychologie des représentations sociales (Moscovici, 2013 ; Jodelet, 2015). Une démarche de triangulation méthodologique (Apostolidis, 2006), mêlant méthodes qualitatives et quantitatives, nous a permis d’observer et de recueillir en contextes les représentations sociales décrivant, expliquant et organisant ces pratiques de droit et ce qui les rend difficiles. Plusieurs thêmata participent particulièrement à l’interprétation des expériences vécues et à l’orientation des actions. D’abord le thêmata complexe-simple permet de décrire et d’expliquer les pratiques de droits, renvoyant au processus d’objectivation propre au fonctionnement de la pensée sociale. La simplification de l’accès aux droits et sa familiarisation, nécessaire aux recours, sont rendues possibles grâce aux savoirs acquis dans l’expérience passée de la pauvreté et du droit, et grâce aux autres partageant leurs savoirs expérientiels, scolaires, culturels et experts. Ces expériences vécues font aussi émerger le thêmata force-faiblesse. La force comme vertu sociale, liée au courage et à la volonté, permet de ne pas faiblir, associé l’image de la chute et des corps qui se « laissent aller », et de s’activer pour faire face aux difficultés socio-économiques et d’accès aux droits. Mais la faiblesse apparaît paradoxalement comme un moyen d’être reconnu dans la sphère du droit, mettant en tension la demande de reconnaissance. Cette demande fait cohabiter simultanément les deux mouvements caractérisant le processus d’ancrage : la reconnaissance et la stigmatisation. Ces expériences vécues s’inscrivent encore dans les représentations sociales de la justice et dans des rapports d’allégeance ou de défiance envers le droit et la justice instituée, façonnant des usages différenciés du système de protection sociale et des formes de fragilisation des représentations sociales de la justice. Nous montrons que ces dernières s’inscrivent dans l’échange don/contre-don et façonnent différemment le recours en fonction de qui est identifié comme donateur et donataire. Finalement, à travers ces trois thêmata (simple-complexe, force-faiblesse, justice-injustice) nous avons montré la prégnance, dans ces contextes sociaux, de représentations sociales totales autour desquelles s’organise l’expérience des sujets, leur rapport au monde et à eux-mêmes, leurs recours aux droits sociaux et leurs participations sociales. A travers chacun de ces thêmata se joue l’enjeu de la reconnaissance (symbolisation) ou de la non-reconnaissance (stigmatisation) structurant l’ensemble de la construction des représentations et des pratiques sociales des sujets sociaux recourant aux droits sociaux en situation de pauvreté relative. / More and more, French society is faced with the necessity and/or possibility to resort to the social welfare system because of increasing social inequality and poverty. At the same time, an opposing phenomenon baffles authorities: no take-up of social rights (Warin, 2010). Our doctoral thesis focused on understanding this phenomenon in relation to poverty, from the perspective of social representations (Moscovici, 2013; Jodelet, 2015). Through methodological triangulation (Apostolidis, 2006), combining qualitative and quantitative methods, we observed and collected social representations that describe, explain and organize these legal practices and what makes them difficult.Several themata in particular contribute to the interpretation of experiences and guide action. First, the complex-simple themata describes and explains legal practices, referring to the objectification process specific to the operation of social thought. The simplification of access to rights and their familiarization, which are necessary to be able to benefit from them, are possible because of knowledge gained through the experience of poverty and law, and through shared experiential, scholarly, cultural and expert knowledge.These experiences also bring out the strength-weakness themata. As a social virtue linked to courage and will-power, strength prevents weakness, which is associated with collapse and “letting oneself go”, and helps to cope with socioeconomic difficulties and accessing social rights. Paradoxically, weakness is also a way to be recognized legally, putting pressure on the search for recognition. Hence, both aspects of the anchoring process are present simultaneously: recognition and stigmatization.These experiences also fit into the social representations of Justice and into dynamics of loyalty or defiance regarding law and instituted justice. Hence, they shape different uses of the social welfare system and contribute to weakening the social representations of justice. We show that the latter are part of the donation/counter-donation exchange and take different forms depending on who is identified as the donor and the recipient.Finally, through these three themata (simple-complex, weakness-strength, justice-injustice) and in social contexts, we highlighted the pervasiveness of social representations that organize individuals’ experiences, views of the world and of themselves, their reliance on social benefits and their social participations. In each themata, the issue of recognition (symbolization) and non-recognition (stigmatization) structures the social representations and practices of relatively poor subjects who benefit from social welfare rights.
|
125 |
[en] WIDE LAND REGULATION AND SOCIAL RIGHT OF HOUSING IN URBAN SPACE / [pt] REGULARIZAÇÃO FUNDIÁRIA PLENA E DIREITO SOCIAL À MORADIA NO ESPAÇO URBANOLUIZ EDUARDO CHAUVET 08 November 2011 (has links)
[pt] O presente trabalho tem, por fim, analisar o procedimento de regularização
fundiária como um instrumento de defesa do direito social à moradia no espaço
urbano. Nesse sentido, serão apresentados o conceito e a evolução teórica do
direito social à moradia, bem como as tensões sociais que contribuíram para a sua
previsão atual. Para além, será apresentado o conceito de regularização fundiária
sob uma interpretação plena, seus instrumentos de aplicação e sua competência
para se verificar como um importante aliado na luta pela concretização do direito
à moradia. Por fim, serão apresentadas as razões para que se defenda uma política
pública ampla e contínua de regularização fundiária no espaço urbano brasileiro. / [en] This paper is headed to the analysis of the procedure of land regulation as
an instrument for the defense of Social Right of Housing in Urban Space. To
reach that point, it will be presented the concept and the historical evolution of the
social right of housing, as well as social tensions that contributed for present
prevision. Beyond that, it will be presented the concept of land regulation under a
wide sense interpretation, its applying instruments and its talent as an important
alliance in the struggle for fulfilling the right of housing. At last, it will be
presented the reasons by which it is needed the defense of a wide and continuous
land regulation public policy in brazilian urban space.
|
126 |
Escola publica, letramento e cidadania / State education, literacy and citizenshipSa, Maria Auxiliadora de Oliveira Nogueira de 14 August 2018 (has links)
Orientador: Patrizia Piozzi / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-14T13:03:54Z (GMT). No. of bitstreams: 1
Sa_MariaAuxiliadoradeOliveiraNogueirade_M.pdf: 1192271 bytes, checksum: c2470c72acbcd57f274c16414f0957c3 (MD5)
Previous issue date: 2009 / Resumo: O presente trabalho tem como objetivo discutir as questões que envolvem o letramento e suas implicações na prática efetiva da cidadania. Recorrendo aos ideais franceses, originados em fase pré-revolucionária, procuramos evidenciar aspectos subjacentes à pratica cidadã no âmbito das relações sociais, bem como a importância do letramento como condição, ou não, para a atuação consciente dos indivíduos na vida social; analisar a evolução da educação pública brasileira em termos quantitativos e qualitativos, e seu alcance no que diz respeito ao objetivo máximo da ação educativa escolar: formar para o exercício consciente da cidadania. / Abstract: This dissertation contemplates questions about literacy and its implications on the effective citizenship practice. Based on french ideals, originated in the pre revolutionary period, this text puts in evidence the underlying aspects related to the citizenship practice in the social relations scope, as well the literacy importance, as a condition, or not, to a conscientious performance of the individuals in their social lives; this text also analyses the Brazilian public education evolution in its qualitative and quantitative terms, and its range in respect to the maximum objective of the school educative action: to form with sights to the conscientious exercise of the citizenship. / Mestrado / Ciencias Sociais na Educação / Mestre em Educação
|
127 |
Pache, maire de Paris (1793 - 1794) : la mise en place d’un projet de société fondé sur les droits naturels / Pache, mayor of Paris (1793 - 1794) : the establishment of a society project based on natural rightsLarné, Aurélien 10 March 2017 (has links)
Pache, maire de la Commune de Paris du 14 février 1793 au 21 floréal an II – 10 mai 1794, a mené une politique visant à garantir les droits naturels de l'homme et du citoyen. Ces droits furent formulés par le peuple parisien, principalement réuni en assemblées générales de sections et théorisés par des Montagnards. Suite à la Révolution des 31 mai - 2 juin 1793, qui aboutit au rappel des députés girondins considérés comme « infidèles » au peuple, la Convention nationale déclara et adopta une législation pour réaliser ces droits. L'application de cette législation fut confiée aux communes. Pache et la Commune de Paris agirent assidûment pour la mettre en place. / The policy conducted by Pache, the mayor of the Paris Commune from 14 February 1793 to 10 May 1794 (21 Floreal Year II), aimed to guarantee the natural rights of man and of the citizen. These rights were formulated by the people at the general assemblies of the Parisian sections, and then theorised by members of the Mountain (Montagnard) faction. Following the insurrection of 31 May -2 June 1793, which resulted in the expulsion of the « unfaithful » Girondin deputies who were considered to have betrayed the people, the National Convention announced and implemented legislation to enact these rights. The communes were entrusted with enforcing this legislation, with Pache and the Paris Commune working hard to ensure its success.
|
128 |
Socio-economic rights litigation as a means to engendering social change in South Africa: an introduction and contextAdewoye, Oluwatomilola M. 31 October 2011 (has links)
Millions of people in the world and especially in Africa are yet to be delivered from the scourge of poverty. „Over three billion people in the world live on less than $2.50 per day and more than 80% of the world‟s population are living in countries where income differentials are widening. About 1.1 billion people in developing countries lack access to clean water, one out of every three urban dwellers in the cities of developing countries are living in slum conditions and about 790 million people in the world are chronically undernourished‟. These statistics reveal the extent to which millions of people cannot access the very basic services needed for survival due to poverty. / Thesis (LLM (Human Rights and Democratisation in Africa))--University of Pretoria, 2011. / http://www.chr.up.ac.za/ / nf2012 / Centre for Human Rights / LLM
|
129 |
Análise Institucional da Assistência Social como política pública de direito social : desafios e impasses discursivos /Proença, Fernanda de Andrade January 2020 (has links)
Orientador: Silvio José Benelli / Resumo: Nosso objetivo nesta pesquisa consistiu em estudar a dinâmica histórica do processo de institucionalização da política pública de Assistência Social a partir do referencial teórico da Análise Institucional (AI). Realizamos uma revisão tanto de literatura documental, incluindo leis relativas à política pública de Assistência Social, quanto de bibliografia acadêmica, por meio de teses, dissertações, livros e artigos científicos que abordavam a temática pesquisada. Buscamos estudar os processos inventivos e instituintes, os avanços e os retrocessos do processo histórico de formação dessa política, que culminaram no instituído em discursos legais e técnicos atuais que compõem a política pública de Assistência Social. Fizemos uma AI de papel, uma análise de cunho teórico sobre o campo de análise, tendo como recorte a instituição Assistência Social. Compreendemos que o processo de institucionalização da Assistência Social é complexo, formado por momentos instituintes e instituídos, que podem ser detectados por meio do discurso oficial presente nos textos que regulamentam essa instituição. A Assistência Social foi criada como resposta a problemas e forma de equacionamento deles, dirigida às demandas sociais, a partir da sociabilidade capitalista, marco que lhe impõe muitos impasses. Relacionando-se intrinsicamente com a tensão existente entre capital e trabalho, pode ser compreendida como direcionada para a classe social pobre e subordinada, que não dispõe de condições mínimas de su... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: Our objective in this research was to study the historical dynamics of the process of institutionalization of Social Assistance’s public policy from the theoretical reference of Institutional Analysis (IA). We conducted a revision of both documentary literature, including laws on Social Assistance’s public policy, as well as academic bibliography, through theses, dissertations, books and scientific articles that address the researched theme. We sought to study the inventive and instituting processes, advances and setbacks in historical development of this policy, which culminated in the institute embodied in current legal and technical speeches that make up the public policy of Social Assistance. We made a paper IA, a theoretical framework analysis about the field, here framed as the institution of Social Assistance. We understand that the institutionalization process of Social Assistance’s institution is complex, formed by instituting and instituted moments, which can be detected through the official discourse present in the texts that regulate this institution. The Social Assistance was created as a response and a way of solving problems, directed to social demands, based on the capitalist sociability, a framework that imposes many impasses. Intrinsically related to the existing tension between capital and labor, it can be understood as directed to the social class that does not access minimum conditions of subsistence. The social and public policy of Social Assistance is a... (Complete abstract click electronic access below) / Mestre
|
130 |
Etude du régime fiscal de l’usufruit de droits sociaux à l’aune du droit privé / Study of the usufruct of social rights from the perspective of private lawGrewis, Barbara 10 October 2016 (has links)
Le traitement fiscal de l’usufruit de droits sociaux n’est pas toujours en cohérence avec les principes issus du droit privé. Ce décalage est critiquable. L’usufruitier supporte une pression fiscale importante. Il est difficile de trouver un régime fiscal global et cohérent de l’usufruit de droits sociaux. L’absence d’organisation juridique spécifique à l’usufruit de droits sociaux réglementant le partage des prérogatives entre l’usufruitier et le nu-propriétaire accroît la difficulté. L’usufruit de droits sociaux se situe lui-même au confluent de deux disciplines totalement étrangères l'une à l'autre : le droit des biens et le droit des sociétés. Cette dualité suppose une approche interdisciplinaire. L’application du critère civiliste de répartition de l’imposition conduirait à taxer l’usufruitier sur la jouissance du bien et le nu-propriétaire sur la propriété du capital. L’étude du régime fiscal de l’usufruit de droits sociaux conduit à abandonner ce critère de répartition de l’imposition. Le critère de répartition de l’imposition entre usufruitier et nu-propriétaire doit être recherché dans la logique pragmatique du droit fiscal / The taxation approach of the usufruct of social rights isn’t always in accordance with the principles coming from private law. This discrepancy is questionable. The usufructuary bears an important fiscal pressure. It is hard to find a global and consistent tax system for the usufruct of social rights. The difficulty is increased by the lack of a legal organisation specific to the usufruct of social rights, which would regulate the sharing of prerogatives between the usufructuary and the bare-owner. The usufruct of social rights is situated on the common ground between two fields with very little in commun: property law and corporate law. This duality involves an interdisciplinary approach. The enforcement of the civil criterion of distribution of the taxation would lead to taxing the usufructuary for the right of use of the property and the bear-owner for ownership of the capital. The study of the taxation system of the usufruct of social rights leads to the renunciation of this criterion. The tax distribution criterion between the usufructuary and the bear-owner has to be sought in the pragmatic spirit of tax law.
|
Page generated in 0.0852 seconds