O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indiretamente o ordenamento. A identificação de tais critérios coloca em relevo a importância da causa dos negócios jurídicos e a noção de ilicitude atípica que qualifica os atos e negócios aparentemente lícitos porém desprovidos de causa, engendrados exclusivamente com vistas à economia de tributos. Analisa-se então como o ordenamento positivo brasileiro trata esta categoria de atos e negócios, buscando delimitar o que a administração fiscal está autorizada a fazer no combate à elusão fiscal. Em seguida, passa-se ao exame do controle da elusão fiscal realizado pela via legislativa, analisando-se os limites ao estabelecimento de regras específicas de prevenção ou de correção da elusão baseadas em ficções e presunções, as regras antielusivas constantes de convenções internacionais firmadas pelo Brasil, bem como a experiência estrangeira no estabelecimento de regras gerais antielusivas. Ao final, abordamos o conteúdo da regra geral antielusiva brasileira. / This research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.

In this article, the author analyses whether Peruvian labor law permit the incorporation of a resolutive condition in undetermined contracts of employment. To do so, the author annotates a particular case of Peru, as well as some judgments of the Spanish Court of Justice. / En el presente artículo, la autora analiza si a la luz de las normas laborales que regulan las causales de extinción de los contratos de trabajo, es posible que las partes puedan incorporar válidamente una condición resolutoria en contratos a plazo indeterminado. Para ello, comenta un caso particular peruano, así como algunos pronunciamientos del Tribunal Supremo español.

Esta pesquisa foi desenvolvida com o objetivo de compreender o instituto denominado duty to mitigate the loss, desenvolvido no direito inglês e positivado no direito internacional privado pela Convenção das Nações Unidas sobre a Compra e Venda Internacional de Mercadorias (Convenção de Viena de 1980) e, posteriormente, incorporado ao ordenamento jurídico interno pelo Decreto Presidencial nº 8.327, de 16 de outubro de 2014, em razão da adesão do Estado brasileiro à referida convenção das Nações Unidas. Ao mesmo tempo, o presente estudo dirige-se à análise da compatibilidade desse instituto estrangeiro com o ordenamento jurídico brasileiro, em especial com o direito do trabalho, o que se faz a partir da análise das decisões proferidas no âmbito da Justiça do Trabalho brasileira pelos Tribunais Regionais que compõem a jurisdição trabalhista de primeira instância e as decisões finais dadas pelo Tribunal Superior do Trabalho. / This research was developed in order to understand the institute called "duty to mitigate the loss", developed in English law and established in private international law by the United Nations Convention on the International Sale and Purchase of Goods (1980 Vienna Convention) And subsequently incorporated into the domestic legal system by Presidential Decree no. 8,327 of October 16, 2014, due to the adhesion of the Brazilian State to said United Nations convention. At the same time and mainly, the present study is directed to the analysis of the compatibility of this foreign institute with the Brazilian legal system and, in particular, its application in national labor law, which was done from its application in the field of labor justice by the regional courts that make up the labor jurisdiction of first instance, and the final word speak about by Superior Labor Court of Brazil.

Esta pesquisa foi desenvolvida com o objetivo de compreender o instituto denominado duty to mitigate the loss, desenvolvido no direito inglês e positivado no direito internacional privado pela Convenção das Nações Unidas sobre a Compra e Venda Internacional de Mercadorias (Convenção de Viena de 1980) e, posteriormente, incorporado ao ordenamento jurídico interno pelo Decreto Presidencial nº 8.327, de 16 de outubro de 2014, em razão da adesão do Estado brasileiro à referida convenção das Nações Unidas. Ao mesmo tempo, o presente estudo dirige-se à análise da compatibilidade desse instituto estrangeiro com o ordenamento jurídico brasileiro, em especial com o direito do trabalho, o que se faz a partir da análise das decisões proferidas no âmbito da Justiça do Trabalho brasileira pelos Tribunais Regionais que compõem a jurisdição trabalhista de primeira instância e as decisões finais dadas pelo Tribunal Superior do Trabalho. / This research was developed in order to understand the institute called "duty to mitigate the loss", developed in English law and established in private international law by the United Nations Convention on the International Sale and Purchase of Goods (1980 Vienna Convention) And subsequently incorporated into the domestic legal system by Presidential Decree no. 8,327 of October 16, 2014, due to the adhesion of the Brazilian State to said United Nations convention. At the same time and mainly, the present study is directed to the analysis of the compatibility of this foreign institute with the Brazilian legal system and, in particular, its application in national labor law, which was done from its application in the field of labor justice by the regional courts that make up the labor jurisdiction of first instance, and the final word speak about by Superior Labor Court of Brazil.

O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da fraude à lei e do propósito negocial, inclusive com fundamento nas experiências do Direito estrangeiro, analisa-se como tais teorias têm sido originalmente construídas, respectivamente, pela França, Alemanha, Espanha e Estados Unidos da América. Após a análise de cada uma dessas teorias estrangeiras, analisam-se os fundamentos da doutrina e jurisprudência favoráveis e contrários à sua aplicação no ordenamento tributário brasileiro, seja a partir de princípios jurídicos, de dispositivos do Código Tributário Nacional (em especial, art. 116, parágrafo único) ou mesmo do novo Código Civil (em especial, art. 187). Por fim, busca-se apresentar qual a norma atualmente vigente no Brasil para a tutela do planejamento tributário. / This study examines theories of abuse in tax planning. Initially, it defines and differentiates tax planning, tax avoidance and tax evasion, starting from the premise that is to the State to establish, in a peculiar way, in which criteria should be adopted for the identification of these figures in its legal system. It examines the constitutional principles that can be weighted in Brazil in relation to this theme. It examines the arguments that advocate the adoption of some theories by the Brazilian tax law, as abuse of law, abuse of forms, fraus legis and business purpose test. The research considers how such theories have been originally constructed, respectively, by France, Germany, Spain and the United States of America. After analyzes of each one of these foreign theories and examines the fundamentals of doctrine and court decisions that would be favorable or unfavorable for its application in the Brazilian tax planning, either from legal principles, from National Tax Code (in particular, art. 116, single paragraph) or even from the new Civil Code (in particular, art. 187). Finally, analyses which rule is currently in force in Brazil to the tax planning issues.

O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indiretamente o ordenamento. A identificação de tais critérios coloca em relevo a importância da causa dos negócios jurídicos e a noção de ilicitude atípica que qualifica os atos e negócios aparentemente lícitos porém desprovidos de causa, engendrados exclusivamente com vistas à economia de tributos. Analisa-se então como o ordenamento positivo brasileiro trata esta categoria de atos e negócios, buscando delimitar o que a administração fiscal está autorizada a fazer no combate à elusão fiscal. Em seguida, passa-se ao exame do controle da elusão fiscal realizado pela via legislativa, analisando-se os limites ao estabelecimento de regras específicas de prevenção ou de correção da elusão baseadas em ficções e presunções, as regras antielusivas constantes de convenções internacionais firmadas pelo Brasil, bem como a experiência estrangeira no estabelecimento de regras gerais antielusivas. Ao final, abordamos o conteúdo da regra geral antielusiva brasileira. / This research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.

This article addresses the topic of civil wrongful acts that can cause tort liability. The author criticize the position that holds that wrongfulness is not an element of tort liability. In accordance with that position, not considering wrongfulness as an element of tort liability, it permits to consider that some “lawful acts” could cause tort liability. On the contrary, Espinoza consider those supposed “lawful acts” as examples of abuse of law so they are actually wrongful acts. / El presente artículo aborda el tema de los llamados actos ilícitos dañosos como supuestos de responsabilidad civil. El autor cuestiona la posición que niega que la antijuridicidad sea un elemento configurador de la misma. El autor cuestiona el argumento basado en que el no considerar la antijuridicidad permitiría el resarcimiento de los “actos lícitos dañosos”. Por el contrario, se sostiene en el presente artículo que dichos actos serían supuestos de abuso del derecho. Por tanto, tales actos serían considerados como actos ilícitos dañosos.

Esta pesquisa foi desenvolvida com o objetivo de compreender o instituto denominado duty to mitigate the loss, desenvolvido no direito inglês e positivado no direito internacional privado pela Convenção das Nações Unidas sobre a Compra e Venda Internacional de Mercadorias (Convenção de Viena de 1980) e, posteriormente, incorporado ao ordenamento jurídico interno pelo Decreto Presidencial nº 8.327, de 16 de outubro de 2014, em razão da adesão do Estado brasileiro à referida convenção das Nações Unidas. Ao mesmo tempo, o presente estudo dirige-se à análise da compatibilidade desse instituto estrangeiro com o ordenamento jurídico brasileiro, em especial com o direito do trabalho, o que se faz a partir da análise das decisões proferidas no âmbito da Justiça do Trabalho brasileira pelos Tribunais Regionais que compõem a jurisdição trabalhista de primeira instância e as decisões finais dadas pelo Tribunal Superior do Trabalho. / This research was developed in order to understand the institute called "duty to mitigate the loss", developed in English law and established in private international law by the United Nations Convention on the International Sale and Purchase of Goods (1980 Vienna Convention) And subsequently incorporated into the domestic legal system by Presidential Decree no. 8,327 of October 16, 2014, due to the adhesion of the Brazilian State to said United Nations convention. At the same time and mainly, the present study is directed to the analysis of the compatibility of this foreign institute with the Brazilian legal system and, in particular, its application in national labor law, which was done from its application in the field of labor justice by the regional courts that make up the labor jurisdiction of first instance, and the final word speak about by Superior Labor Court of Brazil.

This dissertation broadly focuses on the problematics of the tax evasion in the field of the value-added tax from the perspective of the European Union law wherefore it does not contain parts devoted just to the national instruments combating tax evasion. The aim of the dissertation is the analysis of the terms which could be met due to the inconsistent terminology concerning tax evasion, then the aim is to provide classification of the tax evasion and to analyse individual measures combating tax evasion recognised by the European Union law. Therefore, the case law and opinion of the professional community are examined by the descriptive, analytical and comparative scientific method and later, founded conclusion are generalized by the synthetic method pointing out the pitfalls of their application in the Czech legal environment. The result of this dissertation shall be the coherent insight to the terminology connected with the tax evasion in the field of the value-added tax and the analysis of legal instruments combating tax evasion established by European Union law containing the evaluation of individual aspects of this issue. Pursuant to the acquired conclusions, the discrepancy of the transposed national legislation could be deduced and the assessment, if the legal measures established by...

Le développement de compétences de l’Union européenne en matière migratoire a pourconséquence de soustraire au seul cadre étatique, la gestion des questions relatives au droitdes étrangers et, de soustraire dans le même temps les citoyens de l’Union de la catégorie del’étranger ordinaire. Dorénavant, l’Etat doit distinguer entre les étrangers possédant lanationalité d’un autre Etat membre (les étrangers européens) et les étrangers possédant lanationalité d’un Etat tiers. Le droit de l’Union conduit ainsi à fragmenter et refaçonner lacatégorie juridique de l’étranger au sein de l’Etat. Cependant, il ne se substitue pas à l’Etatdans la définition de l’étranger et, ne se traduit pas par une unification des règles applicablesdans les Etats membres. Par conséquent, l’étranger est à la fois un sujet du droit de l’Etatmembre et un sujet du droit de l’Union. Cette recherche vise à démontrer que ce postulat dedépart doit être considéré. L’analyse des influences du droit de l’Union sur le processusnational de catégorisation des étrangers conduit à démontrer que d’une part, la définitioneuropéenne de l’étranger tend à s’autonomiser et que d’autre part, le droit de l’Union desétrangers tend à devenir commun voire à se substituer au Etats membres. / As a result of the development of EU competences in the field of immigration, the memberStates have lost their monopoly to enact foreigners Law. As well, the EU citizens are nolonger “ordinary” foreigner. Nowadays, the member States have to make a difference betweenthe foreigners with the nationality of another Member State (European foreigners) andforeigners with third countries (extra- European foreigners). Thus, the EU law tends to bothsplit and reshape the legal category of “foreigner”. As well, EU law does not result in aunification of the relevant rules within the member States. Therefore, the foreigner is a thesame time a subject to the EU law and a subject for the national legislations. This researchintends to prove that this assumption must be reconsidered. The analysis of the EU influenceson the national categorization of the foreigners proves that firtsly, the EU definition offoreigner tends to become more and more autonomous and, on the other hand, the EU Law onforeigners tends to become more and more a common Law to the member States.