As relações entre a Administração Pública e os cidadãos modificaram-se radicalmente ao longo das últimas décadas. Essa transformação também se reflete no âmbito do Direito Tributário. A administração tributária tem buscado adotar formas consensuais de prevenção ou solução de conflitos, pois o recurso ao Poder Judiciário demonstramorosidade e o prolongamento das demandas inevitavelmente traduz prejuízos para as partes envolvidas. O presente estudo enfoca o fenômeno dos contratos fiscais, assim entendidos os acordos firmados entre o Fisco e o contribuinte para a solução de problemas controversos envolvidos no processo de apuração e determinação da obrigação tributária. Analisam-se os limites à adoção de formas consensuais em matéria tributária, enfocando seu enquadramento com relação aos princípios da legalidade, tipicidade, igualdade, capacidade contributiva e especialmente da indisponibilidade do crédito tributário. Estudam-se os fenômenos da discricionariedade e concessão de margens de apreciação, uma vez que eles fundamentam a autonomia contratual da Administração Pública. São enfocados exemplos específicos de conceitos indeterminados, cláusulas gerais e outras formas de livre atuação administrativa em Direito Tributário. Considerando que contratos fiscais remete a um gênero, uma categoria superior que congrega diferentes formas de atuação pactuada da Administração Pública, apresenta-se sua conceituação e detalhes das suas características essenciais. São examinadas também as principais teorias para identificação da natureza jurídica específicas dos contratos fiscais, em torno das figuras de contrato ou ato administrativo. Enfocam-se ainda os principais fatores envolvidos na formação de tais contratos, bem como limites para sua revisão e anulação. São ressaltados detalhes específicos do papel da vontade do contribuinte nesse processo. Por último faz-se análise circunstanciadas das características de cinco espécies de contratos fiscais do Direito Tributário Brasileiro: acordos de fixação, regimes de quantificação padronizada dos tributos, soluções de consulta, contratos de isenção e transações em sentido estrito. / The relationship between public administration and citizens have changed radically over the past decades. This transformation is also reflected in the Tax Law. The tax administration has sought to adopt consensual ways of preventing or resolving conflicts, since the recourse to the judiciary demonstrates delays and prolongation of the demands inevitably translates into losses for the parties involved. This study focuses on the phenomenon of tax contracts, understood as the agreements between the IRS and the taxpayer to resolve controversial issues involved in the assessment and calculation of the tax liability. It examines the limits to the adoption of consensus regarding tax forms, focusing its framework with regard to the principles of legality, typicality, equality, ability to pay and especially the unavailability of the tax credit. We study the phenomena of discretion and margins of appreciation, since they underlie the contractual autonomy of the Public Administration. Particular attention is given to specific examples of indeterminate concepts, general clauses and other forms of administrative freedom of action in Tax Law. Whereas tax contracts is an expression that refers to a genre, a higher category that combines different forms of action agreed Public Administration, this study presents its concept and details of their essential characteristics. Also examined are the main theories to identify the specific legal nature of contracts tax, around the figures of contract or administrative act. Focus is still the main factors involved in the formation of such contracts, as well as limits for your review and annulment. It highlights specific details of the role of the will of the taxpayer in this process. Finally this study presents a detailed analysis of the characteristics of five species of contracts of the Brazilian Tax Law: agreements for the fixation of vagueness, contracts for standardized quantification of taxes, tax rulings, exemption contracts and transactions.

Made available in DSpace on 2016-04-26T20:24:12Z (GMT). No. of bitstreams: 1 Ricardo de Castro Nascimento.pdf: 813254 bytes, checksum: 2db0deb87c830ad640507d5728185a7e (MD5) Previous issue date: 2006-05-11 / The objective of this dissertation is the study of the practices in the management of the social security by the public service. We begin by analyzing the main characteristics of the administrative function, from the various points of view under the perspectives of the national and foreign doctrines, and through the history of social security as a function of the state. We describe the peculiarities of the public service of social security, the major objective of which to provide social protection according to the law is embodied and characterized legally through an administrative act. We present a list of the main characteristics of the administrative act, its elements, and the vices that can invalidate it. The study of the peculiarities of the administrative act for granting benefits is the next step. We also analyze the demand to present an initial application for the benefit, as well as the duty-power of decision of the social security administration and the legal consequences of its inaction or silence. Finally, we examine the virtual administrative act, through which the benefits will be granted in the future / O objeto da dissertação é o exercício da função administrativa no serviço público de previdência social. Começaremos pela análise das principais características da função administrativa, nas diversas visões da doutrina nacional e estrangeira, e pelo histórico da previdência social como atividade estatal. Discorreremos sobre as peculiaridades do serviço público de previdência social, cuja finalidade maior de outorgar a proteção social prevista em lei é materializada e individualizada, juridicamente, por meio de ato administrativo. Serão arroladas as principais características do ato administrativo, seus elementos e os vícios que podem invalidá-lo. O passo seguinte será o estudo das peculiaridades do ato administrativo de concessão de benefício. Será também analisada a exigibilidade de requerimento prévio de concessão de benefício, assim como o dever-poder de decisão por parte da Administração previdenciária e as conseqüências jurídicas de sua inação ou silêncio. Por último, abordaremos o ato administrativo virtual, pelo qual os benefícios, no futuro, serão concedidos

Made available in DSpace on 2016-04-26T20:29:09Z (GMT). No. of bitstreams: 1 Karla Botrel.pdf: 1000966 bytes, checksum: d77a0166cc85c30548ee2dcadda55ada (MD5) Previous issue date: 2009-05-22 / The goal of the present work is to study the reflexes of the due process of law on the public administration decisions referring to urban licenses declaration of invalidity. Therefore, the dissertation analyzes the power of the public administration to impose limits to individual property and freedom, the concept and the essential aspects of urban licenses, the due process of law, its historical evolution, its contemporary concept and applicability in the ambits of public administration and administrative processes, comprehending also the declaration of invalidity of the urban licenses and its consequences, such as the possible limits to the juridical duty of the public administration of controlling its own acts legality. The conclusion drawn from this research was that the observation of the due process of law in its two aspects, material and formal, in administrative processes for declaration of invalidity of urban licenses serves as a guideline to the public administration when defining, in the concrete cases, the most adequate behavior in order to achieve public interest and maintain the stability of the juridical system, which can be done through the effective declaration of invalidity of the administrative act or, eventually, through the stabilization of the legal situation and refrain from declarating its invalidity in recognition of other juridical principles concretely present in the case, such as legal certainty and good faith / O presente trabalho tem como objetivo estudar os reflexos do princípio do devido processo legal nas decisões da Administração Pública relativas à invalidação das licenças urbanísticas. Assim, a dissertação aborda o poder da Administração Pública de impor as limitações à propriedade e à liberdade dos indivíduos, o conceito e os aspectos essenciais das licenças urbanísticas, a análise da cláusula do devido processo legal, sua evolução histórica, sua concepção atual e aplicabilidade no âmbito da Administração Pública e dos processos administrativos, abrangendo, ainda, a invalidação das licenças urbanísticas e suas consequências, tais como as possíveis limitações desse dever de autotutela. Ao final do trabalho, conclui-se que a observância do princípio do devido processo legal em suas duas acepções, material e formal, nos processos administrativos para invalidação das licenças urbanísticas, serve como diretriz para que a Administração Pública possa, no caso concreto, definir o comportamento mais adequado à satisfação do interesse público e à manutenção da ordem jurídica, o que poderá se constituir na efetiva invalidação do ato ou, eventualmente, significar o dever de estabilizar a situação ilegal e se abster do dever de invalidar em face de outros princípios jurídicos presentes concretamente, como a segurança jurídica e a boa-fé

As últimas décadas têm sido caracterizadas por um intenso desenvolvimento da informática e da telemática. Na Administração Pública, a utilização dessas novas tecnologias provo-cou o aparecimento de um novo modo de atuação, designado pela expressão governo ele-trônico. O governo eletrônico constitui uma realidade a ser explorada também sob uma perspectiva jurídica. As bases constitucionais e legais pertinentes permitem verificar que ele está sujeito a um enquadramento sistemático, sendo regido por princípios como a equi-valência de suportes, a eficiência administrativa, a equivalência de garantias e a interope-rabilidade entre os sistemas informáticos. O uso das novas tecnologias traz importantes reflexos sobre institutos clássicos do direito administrativo, tais como o ato e o processo administrativo, que precisam ser reavaliados de acordo com o novo contexto. O ato admi-nistrativo, antes formalizado somente em papel e com a intervenção direta do homem, é passível de ser expedido em forma eletrônica ou pela atuação automatizada de um sistema informático. O processo administrativo, visto como um mecanismo de troca e produção da informação, pode valer-se do suporte digital, abrindo a oportunidade para o relacionamento telemático e para a automatização de tarefas, com relevantes consequências sobre a estru-tura do procedimento e sobre os atos processuais. / The last decades have been characterized by an intense development of information tech-nology and telematics. In public administration, the use of these new technologies pro-duced a new way of operating, designated e-government. E-government must be explored also under a legal perspective. The applicable constitutional and legal bases allow one to verify that electronic government is submitted to a systematic framework, governed by principles such as media neutrality, administrative efficiency, equivalence of guarantees and interoperability between computer systems. The use of new technologies has important effects on traditional elements of administrative law, such as administrative act and admin-istrative procedure, which must be revisited according to this new context. The administra-tive act, which previously was only paper-based and had a direct involvement of an indi-vidual, may now be issued in electronic form or by an automated computer system. The administrative procedure, seen as a mechanism of information exchange and production, can make use of digital media, creating the opportunity for telematic interaction and auto-mation of tasks, with important consequences for the structure of the procedure and procedural acts.

<p>Под управним уговором уобичајено се подразумева једна специфична врста уговора, различита од осталих по томе што је подведена под посебан правни режим. Посебност правила о управном уговору огледа се у томе што она припадају управном праву. Спорна суштина управног уговора долази отуда што се правни режим који првенствено важи за вршење управне делатности и доношење управног акта одједном проширује и на акте уговорног карактера.<br />Противречност управног уговора, испољена већ у његовом називу, неизбежно нас наводи на питање о његовој правној природи. Какав је то акт и где он припада? Да ли је и управни уговор по својој природи уговор, или је то посебна врста управног акта? Можда није ни једно ни друго, можда је нешто треће &ndash; правни акт различит и од уговора и од управног акта? Шта се уопште подразумева под одређивањем правне природе управног уговора и где је његово место у правном систему?<br />Правни режим управног уговора указује на то да појам управног уговора одговара појму уговора уопште. Управни уговор је двострани правни посао, који настаје као резултат сагласности воља управе и њеног сауговарача. Покушаји да се управни уговор представи као управни акт, или нешто треће &ndash; између уговора и управног акта &ndash; не могу да се прихвате. Они занемарују или мењају битна обележја управног уговора и зато су, једноставно речено, погрешни!<br />Основни проблем при одређивању правне природе управног уговора састоји се у томе што се он погрешно изједначава са правним односом који настаје његовим закључењем. Када се каже управни уговор, онда се мисли и на све оно што се дешава после његовог закључења; онда се мисли на правни однос у целини. Између управног уговора и правног односа у целини, међутим, не сме да се стави знак једнакости. Управни уговор је једна од правних чињеница које утичу на правни однос. Као што на исти правни однос могу да утичу и друге правне чињенице, укључујући и управни акт. Захваљујући томе, правни однос добија сложени, мешовити карактер.<br />Као правни акт и правна чињеница, управни уговор је &bdquo;обичан&ldquo; уговор, као и сваки други. Специфичан није уговор, специфичан је правни однос који се њиме заснива, зато што на садржину тог правног односа могу да утичу правне чињенице различитог карактера. Специфична је и правна установа која уређује такве односе, јер је мешовита, јер је истовремено уређена и управним и грађанским правом.</p> / <p>Pod upravnim ugovorom uobičajeno se podrazumeva jedna specifična vrsta ugovora, različita od ostalih po tome što je podvedena pod poseban pravni režim. Posebnost pravila o upravnom ugovoru ogleda se u tome što ona pripadaju upravnom pravu. Sporna suština upravnog ugovora dolazi otuda što se pravni režim koji prvenstveno važi za vršenje upravne delatnosti i donošenje upravnog akta odjednom proširuje i na akte ugovornog karaktera.<br />Protivrečnost upravnog ugovora, ispoljena već u njegovom nazivu, neizbežno nas navodi na pitanje o njegovoj pravnoj prirodi. Kakav je to akt i gde on pripada? Da li je i upravni ugovor po svojoj prirodi ugovor, ili je to posebna vrsta upravnog akta? Možda nije ni jedno ni drugo, možda je nešto treće &ndash; pravni akt različit i od ugovora i od upravnog akta? Šta se uopšte podrazumeva pod određivanjem pravne prirode upravnog ugovora i gde je njegovo mesto u pravnom sistemu?<br />Pravni režim upravnog ugovora ukazuje na to da pojam upravnog ugovora odgovara pojmu ugovora uopšte. Upravni ugovor je dvostrani pravni posao, koji nastaje kao rezultat saglasnosti volja uprave i njenog saugovarača. Pokušaji da se upravni ugovor predstavi kao upravni akt, ili nešto treće &ndash; između ugovora i upravnog akta &ndash; ne mogu da se prihvate. Oni zanemaruju ili menjaju bitna obeležja upravnog ugovora i zato su, jednostavno rečeno, pogrešni!<br />Osnovni problem pri određivanju pravne prirode upravnog ugovora sastoji se u tome što se on pogrešno izjednačava sa pravnim odnosom koji nastaje njegovim zaključenjem. Kada se kaže upravni ugovor, onda se misli i na sve ono što se dešava posle njegovog zaključenja; onda se misli na pravni odnos u celini. Između upravnog ugovora i pravnog odnosa u celini, međutim, ne sme da se stavi znak jednakosti. Upravni ugovor je jedna od pravnih činjenica koje utiču na pravni odnos. Kao što na isti pravni odnos mogu da utiču i druge pravne činjenice, uključujući i upravni akt. Zahvaljujući tome, pravni odnos dobija složeni, mešoviti karakter.<br />Kao pravni akt i pravna činjenica, upravni ugovor je &bdquo;običan&ldquo; ugovor, kao i svaki drugi. Specifičan nije ugovor, specifičan je pravni odnos koji se njime zasniva, zato što na sadržinu tog pravnog odnosa mogu da utiču pravne činjenice različitog karaktera. Specifična je i pravna ustanova koja uređuje takve odnose, jer je mešovita, jer je istovremeno uređena i upravnim i građanskim pravom.</p> / <p>An administrative contract is usually understood as a specific type of contract, different from others because it is placed under a special legal regime. The rules on the administrative contract are special because they are considered as a part of administrative law. The controversial nature of the administrative contract is the consequence of the fact that the legal regime primarily applied to the exercise of administrative power is extended to the conclusion of a contract.<br />The contradiction of the administrative contract, expressed even in its title, inevitably leads us to the question of its legal nature. What kind of contract is the administrative contract and where does it belong? Is the administrative contract really a contract, by its nature, or is it just a special type of administrative act? Perhaps it is neither one nor the other; perhaps it is something else - a legal act different from both the contract and the administrative act? What does it mean to determine the legal nature of the administrative contract and where can it be placed in the legal system?<br />The legal regime of the administrative contract indicates that the notion of the administrative contract corresponds to the notion of the contract in general. The administrative contract is a bilateral legal act, which arises as a result of the consent of the will of the administration and of the other contracting party. All attempts to present the administrative contract as an administrative act, or something else &ndash; an act between a contract and an administrative act - cannot be accepted. They neglect or change the essential features of the administrative contract and, therefore, they are simply wrong!<br />The basic problem in determining the legal nature of the administrative contract consists in the fact that it is incorrectly equated with the legal relationship that arises from its conclusion. When we speak about administrative contract, we usually think of everything that happens after its conclusion; we usually think of the legal relationship as a whole. However, an equality sign should not be placed between the administrative contract and the legal relationship as a whole. The administrative contract is only one of the legal facts that affect the legal relationship. The same legal relationship can be affected by other legal facts, including an administrative act. Thanks to this, the legal relationship gets a complex and mixed character.<br />As a legal act and legal fact, the administrative contract is just a &quot;regular&quot; contract, like any other. Specific is not the contract, specific is the legal relationship based on it, because the content of this legal relationship can be influenced by legal facts of a different nature. Specific is also the legal institution that regulates such relations, since it is mixed, since it is regulated both by administrative and civil law, at the same time.</p>

The article begins by recognizing that the Administrative Process in Peru is full jurisdiction, protects the legal situations in addition to control the legality of the administrative acts. Then the author examines the Tax Administration, specifically if SUNAT has active legitimacy to sue in a Contentious Administrative Process against the decision issued by the Tax Court that revoked or annulled their administrative acts, concluding that it does not have legitimacy but, exceptionally, according to article 157 of the Tax Code, can sue when SUNAT demonstrates that RTFs are not according to the parameters of article 10 of the General Administrative Procedure Act, confirming that the causal most used by SUNAT are those of the numeral 1 and 2, referred to the resolutions which cause serious disability vice, which, according to the author, is not the same as a different interpretative approach. Finally, the author concludes that for tax issues does not apply the second paragraph of Article 13 of the Law on Administrative Process; apply the article 157 of the Tax Code, as the special rule. / El presente artículo parte por reconocer que el proceso contencioso administrativo en el Perú es de plena jurisdicción, esto es, que protege las situaciones jurídicas de los administrados además de la legalidad del acto administrativo.Así, se lleva a cabo un análisis sobre la legitimidad activa de la Administración Tributaria, específicamente la SUNAT, para interponer una demanda contencioso administrativa contra la Resolución emitida por el Tribunal Fiscal (RTF) que revocó o anuló su acto administrativo concluyendo que no la tiene pero que, excepcionalmente, de acuerdo al artículo 157° del Código Tributario, podría demandar cuando demuestre fehacientemente que la RTF es nula de acuerdo a los parámetros del artículo 10° de la Ley del Procedimiento Administrativo General (LPAG), constatándose que las causales más utilizadas por la SUNAT son las del numeral 1 y 2 de dicha norma, referidas a aquellas resoluciones que tengan un vicio grave de invalidez, lo que, según la autora, no es lo mismo que un distinto criterio interpretativo. Por último, se señala que en relación a los temas tributarios no resulta aplicable el segundo párrafo del artículo 13º de la Ley del Proceso Contencioso Administrativo si no el referido artículo 157° del Código Tributario, al ser la norma especial.

As últimas décadas têm sido caracterizadas por um intenso desenvolvimento da informática e da telemática. Na Administração Pública, a utilização dessas novas tecnologias provo-cou o aparecimento de um novo modo de atuação, designado pela expressão governo ele-trônico. O governo eletrônico constitui uma realidade a ser explorada também sob uma perspectiva jurídica. As bases constitucionais e legais pertinentes permitem verificar que ele está sujeito a um enquadramento sistemático, sendo regido por princípios como a equi-valência de suportes, a eficiência administrativa, a equivalência de garantias e a interope-rabilidade entre os sistemas informáticos. O uso das novas tecnologias traz importantes reflexos sobre institutos clássicos do direito administrativo, tais como o ato e o processo administrativo, que precisam ser reavaliados de acordo com o novo contexto. O ato admi-nistrativo, antes formalizado somente em papel e com a intervenção direta do homem, é passível de ser expedido em forma eletrônica ou pela atuação automatizada de um sistema informático. O processo administrativo, visto como um mecanismo de troca e produção da informação, pode valer-se do suporte digital, abrindo a oportunidade para o relacionamento telemático e para a automatização de tarefas, com relevantes consequências sobre a estru-tura do procedimento e sobre os atos processuais. / The last decades have been characterized by an intense development of information tech-nology and telematics. In public administration, the use of these new technologies pro-duced a new way of operating, designated e-government. E-government must be explored also under a legal perspective. The applicable constitutional and legal bases allow one to verify that electronic government is submitted to a systematic framework, governed by principles such as media neutrality, administrative efficiency, equivalence of guarantees and interoperability between computer systems. The use of new technologies has important effects on traditional elements of administrative law, such as administrative act and admin-istrative procedure, which must be revisited according to this new context. The administra-tive act, which previously was only paper-based and had a direct involvement of an indi-vidual, may now be issued in electronic form or by an automated computer system. The administrative procedure, seen as a mechanism of information exchange and production, can make use of digital media, creating the opportunity for telematic interaction and auto-mation of tasks, with important consequences for the structure of the procedure and procedural acts.

Le pouvoir de décision unilatérale de l’administration entretient avec la démocratie administrative des rapports ambivalents. Appréhendée comme l’ensemble des règles qui tendent à la participation des administrés à l’élaboration des décisions administratives, la démocratie administrative est de prime abord contradictoire avec la dimension de contrainte et de commandement que l’unilatéralité manifeste. Faisant figure d’oxymore, elle s’est pourtant imposée à un pouvoir dont la légitimité semblait remise en cause. Le principe d’une participation des administrés irrigue désormais, à travers des procédés multiples et utilisant les nouvelles technologies, la relation entre le « public » et l’administration : la démocratie administrative a saisi le pouvoir de décision unilatérale.Pourtant, loin de remettre en cause ce pouvoir, la démocratie administrative vient en réalité le conforter. En se limitant à une ouverture du processus d’élaboration de certaines décisions administratives, le droit actuel de la participation des administrés n’atteint pas les caractères mêmes de l’unilatéralité. Les participants n’accèdent que très exceptionnellement au rang de coauteurs et leur influence sur le contenu de la décision est limitée. La sollicitation du public s’avère être un instrument de légitimation du volontarisme de la puissance publique. Avec le renfort du juge administratif, la participation des administrés demeure un simple moment procédural. La démocratie administrative se révèle être en définitive une notion malléable, dont l’administration tire profit dans l’exercice de son pouvoir de décision unilatérale. / The unilateral decision-making power of the administration maintains an ambivalent relationship with the administrative democracy. Understood as the set of rules which tend to the governed participation in the development of administrative decisions, administrative democracy is prima facie contradictory to the dimensions of constraint and command that are part of unilaterality. Standing as an oxymoron, it has yet imposed on a power which legitimacy seemed compromised. The principle of participation of the governed irrigates now, across multiple processes and through the use of new technologies, the relationship between the "public" and the administration: the administrative democracy has seized the power of unilateral decision.Yet far from questioning this power, the administrative democracy has actually strengthened it. Limiting itself to opening up the process of drafting of certain administrative decisions, the current right of participation of the governed does not reach the characters of unilateralism. Participants only access exceptionally to the rank of co-authors and their influence on the content of the decision remains limited. Public solicitation proves to be a legitimizing instrument of the voluntarism of the public authority. With the reinforcement of the administrative judge, citizen’s participation remains a simple procedural time. The administrative democracy ultimately proves to be a malleable concept, of which the administration benefits in exercising its power of unilateral decision.

Longtemps, en matière de protection effective des droits et libertés fondamentaux des administrés, le juge administratif a été relégué au second plan, derrière son homologue judiciaire, en raison d’une inefficacité chronique de ses procédures d’urgence. Le législateur a cependant remédié à cette défaillance en créant, notamment, le référé-liberté dont l’objectif avoué était de faire du juge administratif un véritable juge des libertés, au même titre que le juge judiciaire de la voie de fait administrative. En dix années d’application, le juge administratif a su pleinement se saisir de l’opportunité qui lui a ainsi été donnée de concurrencer le juge judiciaire par une politique jurisprudentielle évolutive et constructive. Cette politique s’est traduite par une conception très extensive de la notion de « libertés fondamentales », et par l’avènement de véritables mesures injonctives au service de celles-ci. L’étendue des libertés jugées comme fondamentales et celle du degré de leur protection vont indéniablement dans le sens de l’accession du juge administratif des référés au rang de protecteur effectif des droits et libertés fondamentaux des administrés. / Regarding citizens’ effective protection in terms of fundamental rights and liberties, the administrative judge has, for a long time, been overshadowed by his judicial counterpart, because of a chronic ineffectiveness concerning urgency procedures. However, lawmakers have redressed that situation in particular by creating the “freedom summary procedure” which explicitly aimed at transforming the administrative judge into an actual custodial judge in the same way the judicial judge is for illegal administrative acts. In the ten years following that creation, the administrative judge has fully seized the opportunity to compete with the judicial judge thanks to a progressive and constructive judicial policy. This policy resulted in a significantly extended conception of the notion of “fundamental liberties” and in the appearance and development of injunctive actions to protect them. The range of liberties considered as fundamental as well as the consequent degree of their protection will undeniably serve the aim of a rise of the administrative judge to the rank of effective protector of the citizens’ fundamental rights and liberties.

La littérature juridique a montré que les décisions administratives adoptées par les administrations nationales dans le champ d’application du droit de l’Union européenne peuvent avoir des effets extraterritoriaux. En remettant en cause le principe de territorialité du droit public, ce phénomène ouvre un nouveau champ d’étude qui a pour objet la dimension transnationale de l’activité administrative. A travers l’étude de la coopération administrative entre Etats membres, ce travail explore la mise en place d’un système de reconnaissance des décisions administratives dans l’espace administratif européen. / Legal literature has shown that the administrative decisions adopted by national administrations within the scope of EU law may have extraterritorial effects. By challenging the principle of territoriality of public law, this phenomenon opens a new field of study whose object is the transnational dimension of administrative activity. Through the study of administrative cooperation between Member States, this work explores the establishment of a system of recognition of administrative decisions in the European administrative space.