Remedial and supervisory measures in tax procedure The major aim of my thesis is to characterise and analyze each legal means of protection used in tax procedure with putting emphasize on conditions of using them and ways of protection they providing especially the taxable entities. The next purpose is to compare the selected aspects of the remedial and supervisory measures according to the current and previous legislation. The main part of my work focuses on the remedial and supervisory measures regulated by a Tax Procedure Code, but there are briefly mentioned other legal means of protection contained in the same act and also the judicial means of protection regulated by the relevant procedure codes. The analysis of these legal instruments is based on diction of the legislation and also the relevant judicial decisions. The thesis points out the disputable provisions of their regulation in the Tax Procedure Code too. My thesis is composed, besides Introduction and Conclusion, of other five chapters, mainly dealing with each of the remedial and supervisory measures. Chapter One defines the basic terms used in my work and characterises generally legal means of protection coming into consideration in tax procedure. This chapter is divided into three parts. Part One illustrates possible division of...

Corrective and supervisory means in tax proceedings This diploma thesis deals with a detailed analysis of corrective and supervisory means, which are intended to defend a tax subject against the decisions of a tax administrator. The main objective of this thesis is to characterize various institutes of corrective and supervisory means and to define in what circumstances and under what conditions they can be used. In the context of the explanation, the current and previous legislation of these institutes are compared, with the intention to mention the most important changes. Another objective of this thesis is to compare our legislation with the relevant regulations in the Slovak Republic. It is my intention, during the explanation, to point out possible imperfections or, contrarily, the benefits of our current legislation. This thesis consists of an introduction, eight chapters, and a conclusion. The introduction consists primarily of the list of objectives of this thesis and its content structure. The first chapter deals with historical development of legal regulation of the procedural tax law in our country, but within the explanation, there is also a comparison of the corrective and supervisory means contained in the Tax Procedure Code with the antecedent legislation in the Act on Administration...

Made available in DSpace on 2016-04-26T20:24:15Z (GMT). No. of bitstreams: 1 Romeu Goncalves Bicalho.pdf: 1415275 bytes, checksum: 76b380c0dc5b382de6041a0985ac8677 (MD5) Previous issue date: 2016-03-03 / Traditionally, the Law can be seen as a group of norms of conduct created by the infraconstitutional legislature which contain, in their text, in a reasonably clear manner, the identifying elements of the conditions in which they should apply. However, in the past few years, a new form of Law has arisen in Brazil. Contrary to traditional Law, this Law comes straight from the Federal Constitution. The fundamental rights established in the Federal Constitution became a direct source of subjective rights. The currently prevailing thesis states that they should apply directly not only in matters involving the public administration, but also in private relations. The idea of programmatic constitutional norms has lost considerable force. A new constitutional hermeneutic has formed around the interpretation of the fundamental rights. However, the labor law appellate procedure, specifically the Appeal for Review, is not well suited to this new type of right, one that demands a new kind of interpretation. Our proposal seeks to give the art. 896 of the CLT an interpretation in accordance with the Constitution, to achieve greater coherence with this new form of Law and a jurisdiction that promotes the optimization of fundamental rights / Tradicionalmente, o direito pode ser entendido como um conjunto de normas de conduta que são produzidas pelo legislador infraconstitucional e trazem, no seu texto, de forma razoavelmente clara, os elementos identificadores do suporte fático necessário à sua incidência. Contudo, nos últimos anos, um novo direito surgiu no Brasil. Ao contrário do direito tradicional, esse direito advém diretamente da Constituição Federal. Os direitos fundamentais dispostos na Constituição Federal tornaram-se fonte direta de direitos subjetivos. Tem prevalecida a tese de que eles devem ser aplicados diretamente não somente em relação aos órgãos público, mas também nas relações privadas. A ideia de normas constitucionais programáticas perdeu considerável força. Uma nova hermenêutica constitucional se formou em torno da interpretação dos direitos fundamentais. Contudo, o sistema recursal trabalhista, especificamente o Recurso de Revista, não está adequado para atender esse novo tipo de direito, que demanda um outro tipo de interpretação. Nossa proposta visa dar ao art. 896 da CLT uma interpretação conforme a Constituição, visando garantir maior coerência com esse novo direito e uma jurisdição que promova a otimização dos direitos fundamentais

Este trabalho discute a transcendência, requisito específico de cabimento do recurso de revista trabalhista, instituído pela Medida Provisória n.º 2226, de 05 de setembro de 2001. Quase uma década depois, essa criação legislativa não surtiu qualquer efeito prático, porque dependente de regulamentação por parte do Tribunal Superior do Trabalho (TST), o qual, todavia, depois de vários estudos, inclina-se por descartar esse critério de admissibilidade, em face da evidente dificuldade de se conceituar o que é transcendência econômica, política, social e jurídica. A celeuma envolvendo esse requisito recursal, no entanto, abriu oportunidade para se discutir um pouco o papel da Justiça do Trabalho e, particularmente, a atuação do TST, incumbido de julgar um número cada vez maior de recursos de revista, o que pode comprometer a credibilidade de sua missão. O surgimento da transcendência, portanto, instiga a revisitar as origens do próprio recurso de revista, procurando-se identificar na herança histórica romana, ibérica e lusitana, como surgiram a recorribilidade extraordinária das decisões e a jurisprudência e de que maneira isso se transferiu para o Brasil. Examinam-se, também, o processo legislativo de criação desse requisito, as experiências similares e a influência estrangeira e aborda-se a constitucionalidade da transcendência à luz da jurisprudência do Supremo Tribunal Federal, que, desde 1999, não admite o uso de medida provisória para legislar direito processual. A dificuldade de operacionalização desse pressuposto, fato declarado em entrevistas por alguns Ministros do TST e reconhecido pela última Comissão incumbida de estudá-lo, resultou na elaboração de anteprojeto de lei, alternativo à transcendência, que é revelado e comentado neste trabalho. Porque, na maioria das vezes, o direito do trabalho envolve interesses de grupos de indivíduos e de categorias profissionais e econômicas, com reflexos em todo o mercado de trabalho, a uniformidade de sua aplicação e de sua interpretação continua necessária, mas não pode restringir-se ao TST; deve, antes, ser compartilhada com os Tribunais Regionais, obrigados à unificação de sua jurisprudência interna. São urgentes alterações no sistema recursal trabalhista, com a adoção de medidas, mais simples, objetivas e práticas, em sintonia com os propósitos de celeridade, qualidade, eficácia, segurança e justiça nos julgamentos. / This work discusses the principle of transcendence of appeals, a specific requirement for the admission of an appeal in a labor case instituted by the Provisional Presidential Decree no. 2226 of September 5, 2001. After almost a decade, such legislative creation has not had any practical effect because it depends on regulation by the Superior Labor Court (TST) which, however, after several studies, tends to discard such criterion of admissibility in light of the clear difficulty of defining what is economic, political, social and legal transcendent. Notwithstanding, the argumentation involving such requirement has opened the door to discussions about the role of Labor Courts and, in particular, the action of the TST that is responsible for adjudging an increasing number of appeals, which might compromise the credibility of its mission. Hence, the rising of the principle of transcendence directs us to revisit the origins of the appeal in labor cases with the purpose of identifying in the Roman, Iberian and Portuguese historical heritage the source of the extraordinary appealability of decisions and the related case law and how this was transferred to Brazil. The legislative process of creation of such requirement is also examined, as well as similar experiences and foreign influences, and the constitutionality of the principle of transcendence in light of case law of the Brazilian Federal Supreme Court, seeing that it has not admitted the use of provisional presidential decrees to legislate on procedural right since 1999. The difficult operationalization of such principle, as stated in interviews by some TST Justices and recognized by the last Commission incumbent on studying it, has resulted in the preparation of a bill alternative to the principle of transcendence that is disclosed and commented herein. Considering that Labor Law, more often than not, involves interests of groups of individuals and professional and economic categories with reflexes in the labor market as a whole, it is required be consistently applied and constructed, albeit not restricted to the TST; it should, above all, be shared with the Regional Courts, compelling them to unify their internal case law. The changes in the labor appealing system are urgent, with the adoption of simpler, more objective and practical measures in accordance with the principles of celerity, quality, effectiveness, safety and justice in judgments.

Este trabalho discute a transcendência, requisito específico de cabimento do recurso de revista trabalhista, instituído pela Medida Provisória n.º 2226, de 05 de setembro de 2001. Quase uma década depois, essa criação legislativa não surtiu qualquer efeito prático, porque dependente de regulamentação por parte do Tribunal Superior do Trabalho (TST), o qual, todavia, depois de vários estudos, inclina-se por descartar esse critério de admissibilidade, em face da evidente dificuldade de se conceituar o que é transcendência econômica, política, social e jurídica. A celeuma envolvendo esse requisito recursal, no entanto, abriu oportunidade para se discutir um pouco o papel da Justiça do Trabalho e, particularmente, a atuação do TST, incumbido de julgar um número cada vez maior de recursos de revista, o que pode comprometer a credibilidade de sua missão. O surgimento da transcendência, portanto, instiga a revisitar as origens do próprio recurso de revista, procurando-se identificar na herança histórica romana, ibérica e lusitana, como surgiram a recorribilidade extraordinária das decisões e a jurisprudência e de que maneira isso se transferiu para o Brasil. Examinam-se, também, o processo legislativo de criação desse requisito, as experiências similares e a influência estrangeira e aborda-se a constitucionalidade da transcendência à luz da jurisprudência do Supremo Tribunal Federal, que, desde 1999, não admite o uso de medida provisória para legislar direito processual. A dificuldade de operacionalização desse pressuposto, fato declarado em entrevistas por alguns Ministros do TST e reconhecido pela última Comissão incumbida de estudá-lo, resultou na elaboração de anteprojeto de lei, alternativo à transcendência, que é revelado e comentado neste trabalho. Porque, na maioria das vezes, o direito do trabalho envolve interesses de grupos de indivíduos e de categorias profissionais e econômicas, com reflexos em todo o mercado de trabalho, a uniformidade de sua aplicação e de sua interpretação continua necessária, mas não pode restringir-se ao TST; deve, antes, ser compartilhada com os Tribunais Regionais, obrigados à unificação de sua jurisprudência interna. São urgentes alterações no sistema recursal trabalhista, com a adoção de medidas, mais simples, objetivas e práticas, em sintonia com os propósitos de celeridade, qualidade, eficácia, segurança e justiça nos julgamentos. / This work discusses the principle of transcendence of appeals, a specific requirement for the admission of an appeal in a labor case instituted by the Provisional Presidential Decree no. 2226 of September 5, 2001. After almost a decade, such legislative creation has not had any practical effect because it depends on regulation by the Superior Labor Court (TST) which, however, after several studies, tends to discard such criterion of admissibility in light of the clear difficulty of defining what is economic, political, social and legal transcendent. Notwithstanding, the argumentation involving such requirement has opened the door to discussions about the role of Labor Courts and, in particular, the action of the TST that is responsible for adjudging an increasing number of appeals, which might compromise the credibility of its mission. Hence, the rising of the principle of transcendence directs us to revisit the origins of the appeal in labor cases with the purpose of identifying in the Roman, Iberian and Portuguese historical heritage the source of the extraordinary appealability of decisions and the related case law and how this was transferred to Brazil. The legislative process of creation of such requirement is also examined, as well as similar experiences and foreign influences, and the constitutionality of the principle of transcendence in light of case law of the Brazilian Federal Supreme Court, seeing that it has not admitted the use of provisional presidential decrees to legislate on procedural right since 1999. The difficult operationalization of such principle, as stated in interviews by some TST Justices and recognized by the last Commission incumbent on studying it, has resulted in the preparation of a bill alternative to the principle of transcendence that is disclosed and commented herein. Considering that Labor Law, more often than not, involves interests of groups of individuals and professional and economic categories with reflexes in the labor market as a whole, it is required be consistently applied and constructed, albeit not restricted to the TST; it should, above all, be shared with the Regional Courts, compelling them to unify their internal case law. The changes in the labor appealing system are urgent, with the adoption of simpler, more objective and practical measures in accordance with the principles of celerity, quality, effectiveness, safety and justice in judgments.

The Constitution of the Republic of South Africa, 1996 (Act 108 of 1996) stipulates that every person has the right of access to information held by government. To give effect to this right, legislation in the form of the Promotion of Access to Information Act, 2000 (Act 2 of 2000) was promulgated. This study explores the access to information regime that was established by die aforementioned legislation with specific reference to similar regimes in the United States of America, Australia, New Zealand and Canada. Attention is also devoted to the prerequisites and potential obstacles associated with the implementation of the Promotion of Access to Information Act, 2000. Based on the practices in other states, the conclusion was reached that the nature of information that may be requested in the South African context should be expanded, that cabinet records should only be excluded to the extent that disclosure thereof would be harmful, that frequently requested records should be made automatically available and that decision-making guidelines of government institutions should be published. As far as procedural requirements are concerned, it is proposed that information officers should acknowledge receipt of requests and that, where necessary, records should be translated to ensure that they are useful to a requester. It is further proposed that the wording of the ground of refusal regarding policy formulation and decision-making in government institutions be amended to take account of the consequences of disclosure. It is imperative that appeal and review mechanisms be accessible to members of the public and it is therefore proposed that an information commissioner be instituted to settle disputes in information related matters. Lastly it is proposed that sanctions be imposed against officials who deliberately undermine the public's right of access to information and that separate units be established in government institutions to deal exclusively with requests for access to information. / Public Administration / D. Litt. et Phil. (Public Administration)

The Constitution of the Republic of South Africa, 1996 (Act 108 of 1996) stipulates that every person has the right of access to information held by government. To give effect to this right, legislation in the form of the Promotion of Access to Information Act, 2000 (Act 2 of 2000) was promulgated. This study explores the access to information regime that was established by die aforementioned legislation with specific reference to similar regimes in the United States of America, Australia, New Zealand and Canada. Attention is also devoted to the prerequisites and potential obstacles associated with the implementation of the Promotion of Access to Information Act, 2000. Based on the practices in other states, the conclusion was reached that the nature of information that may be requested in the South African context should be expanded, that cabinet records should only be excluded to the extent that disclosure thereof would be harmful, that frequently requested records should be made automatically available and that decision-making guidelines of government institutions should be published. As far as procedural requirements are concerned, it is proposed that information officers should acknowledge receipt of requests and that, where necessary, records should be translated to ensure that they are useful to a requester. It is further proposed that the wording of the ground of refusal regarding policy formulation and decision-making in government institutions be amended to take account of the consequences of disclosure. It is imperative that appeal and review mechanisms be accessible to members of the public and it is therefore proposed that an information commissioner be instituted to settle disputes in information related matters. Lastly it is proposed that sanctions be imposed against officials who deliberately undermine the public's right of access to information and that separate units be established in government institutions to deal exclusively with requests for access to information. / Public Administration and Management / D. Litt. et Phil. (Public Administration)