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Made available in DSpace on 2014-06-12T17:22:41Z (GMT). No. of bitstreams: 2 arquivo652_1.pdf: 2528189 bytes, checksum: 64c03fbda6ca65dd0b3cd4760d1b54b3 (MD5) license.txt: 1748 bytes, checksum: 8a4605be74aa9ea9d79846c1fba20a33 (MD5) Previous issue date: 2010 / Universidade Federal de Pernambuco / O presente trabalho versa sobre a contribuição de intervenção no domínio econômico incidente sobre combustíveis e derivados, conhecida como CIDE-combustível , pela perspectiva do movimento da Análise Econômica do Direito. Inicialmente é realizada uma análise a respeito da relação entre Direito e Economia, desde as sociedades primitivas até o surgimento da Análise Econômica do Direito. Foi observado que estas ciências estão unidas pela origem, o que justifica a consideração, pelo Direito, dos efeitos econômicos obtidos pelas instituições. O trabalho foi baseado nas contribuições desenvolvidas pela Nova Economia Institucional, dentre as quais, a limitação da racionalidade e a teoria dos custos de transação. Estabelecidas as premissas do marco teórico, passou-se a analisar a espécie de tributo em estudo, pela perspectiva da intervenção do Estado na economia. Foi constatado que, não obstante as diretrizes constitucionais determinando a aplicação do produto da arrecadação da CIDE-combustível em certas áreas, este tem sido direcionado para outras despesas orçamentárias. A partir desta constatação, foi observado, por meio de instrumentos econômicos, se a CIDE-combustível representa um meio eficiente de intervenção do Estado na economia. Direito e Economia articulam-se, então, para análise do objeto desta dissertação

Submitted by DANIELA SILVEIRA LARA (d.lara@rolimvlc.com) on 2017-06-30T17:49:06Z No. of bitstreams: 1 MESTRADO FGV - DANIELA LARA - FUST - 27.06.2017 (F).pdf: 1273787 bytes, checksum: 4b34e19a627e886f7b06e71c7202dfc7 (MD5) / Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-06-30T18:42:07Z (GMT) No. of bitstreams: 1 MESTRADO FGV - DANIELA LARA - FUST - 27.06.2017 (F).pdf: 1273787 bytes, checksum: 4b34e19a627e886f7b06e71c7202dfc7 (MD5) / Made available in DSpace on 2017-06-30T19:34:22Z (GMT). No. of bitstreams: 1 MESTRADO FGV - DANIELA LARA - FUST - 27.06.2017 (F).pdf: 1273787 bytes, checksum: 4b34e19a627e886f7b06e71c7202dfc7 (MD5) Previous issue date: 2017-06-20 / Com o advento da Constituição da República de 1988 observou-se uma maior necessidade do governo federal em aumentar sua arrecadação fiscal, principalmente para cumprimento das obrigações trazidas pela implementação do Estado Democrático de Direito no Brasil após um longo período de ditadura. Como consequência, houve um incremento na criação das contribuições sociais e de intervenção no domínio econômico que devem ser vinculadas a finalidades constitucionalmente estabelecidas e não comportam repartição com Estados e Municípios. O crescimento da instituição e arrecadação dessas contribuições trouxe também um maior questionamento doutrinário e judicial sobre seus requisitos de validade e constitucionalidade. Neste trabalho são analisadas as principais decisões do Supremo Tribunal Federal contrapostas ao entendimento da doutrina brasileira acerca das contribuições de intervenção no domínio econômico para extrair os principais pressupostos de validade deste tributo, quais sejam: necessidade de intervenção, referibilidade e destinação à sua finalidade. Foi selecionado o setor de telecomunicações para este estudo, havendo um breve relato histórico de sua evolução, principalmente após a privatização na década de 1990. Em seguida, os requisitos de validade extraídos da doutrina e jurisprudência do STF são aplicados à Contribuição ao Fundo de Universalização dos Serviços de Telecomunicações, sendo verificados problemas em sua validade. Desta forma, ao final, são apresentadas propostas para que essa CIDE setorial e seu respectivo fundo de destinação sejam devidamente corrigidos e corretamente aplicados. / With the advent of the 1988 Constitution, there was a greater need for the federal government to increase its tax revenues, mainly to fulfill the obligations brought by the implementation of the Democratic State of Law in Brazil after a long period of dictatorship. As a consequence, there has been an increase in the creation of social contributions and intervention in the economic domain that must be linked to constitutionally established purposes and do not involve sharing with States and Municipalities. The growth of the institution and collection of these contributions have also brought greater doctrinal and judicial issues questioning about its requirements of validity and constitutionality. This paper analyzes the main decisions of the Federal Supreme Court versus the understanding of Brazilian doctrine about the contributions of intervention in the economic domain to extract the main assumptions of this tax validity, such as need for intervention, referability and destination for its purpose. The telecommunications sector was selected for this study, with a brief history of its evolution, mainly after the privatization occurred in the 1990s. Then, the validity requirements extracted from the doctrine and Federal Supreme Court jurisprudence are applied to the Contribution to the Universalization Fund of the Telecommunications Services, being verified problems in its validity. Therefore, at the end, proposals are presented so that this sectoral CIDE and its respective allocation fund are properly corrected and applied in the right way.

Submitted by ANA KARLA PEREIRA RODRIGUES (anakarla_@hotmail.com) on 2017-09-26T15:53:26Z No. of bitstreams: 1 arquivototal.pdf: 4107464 bytes, checksum: 3b3278f031a533bd260738f771fbaef8 (MD5) / Made available in DSpace on 2017-09-26T15:53:26Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 4107464 bytes, checksum: 3b3278f031a533bd260738f771fbaef8 (MD5) Previous issue date: 2016-10-19 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / State intervention in the economic sphere has always existed, but the way that has occurred varies in intensity and methods of history. This variation in the form of the state act is closely linked to the objectives and priorities established in the current Constitution in each period. In the current 1988 Constitution, one of the priorities is achieving national technological autonomy, sealed in Article 219, and to achieve this taxation has signaled a very effective mechanism. In this vein, this thesis analyzes the contribution of intervention in the economic domain, a sort of tribute, created by Law no. 10,168 / 00, also called CIDE-Royalties. This proposal, from the point of view extrafiscality not yet explored based on research of the CIDE-Royalties feasibility as a tool to achieve national technological autonomy, a key to economic growth in Brazil issue. Another band, check this guard CIDE compatible with the constitutional principles of their institution. To achieve this result, beginning with the analysis of the forms of state intervention in the economy, analysis of the constitutional system of fiscal taxes and species present in the Brazilian legal system, identifying the extrafiscality the service of economic intervention of its opposite which it is taxation. From there, it goes to a prospective analysis of the intervention contribution in the economic domain and its kind established by law 10.168/00. Developing its matrix-rule of tax incidence, checking the criteria for checking constitutionality and linking the application of these tax revenues, for the goal that led to its creation by the scope goal of speculation purpose pursued is the national technological autonomy proposed in this document. Research is dogmatic and literary, using the deductive method. We concluded that the CIDE-Royalties is constitutional and that its application in the extrafiscality dimension corresponds to a form of state intervention in the economy in the form of induction of indirect taxes and their income tax side, they are reversed FNDCT to the formation of viable instruments of national technological autonomy. / A intervenção do Estado no domínio econômico sempre existiu, embora a forma como ela tenha ocorrido varie em intensidades e métodos ao longo da história. Essa variação no modo de atuar do Estado está intimamente ligada aos objetivos e prioridades estabelecidas na Carta Magna vigente em cada período. Na atual Constituição de 1988, umas das prioridades é alcançar a autonomia tecnológica nacional, estampada no artigo 219 e, para atingir esse objetivo, a tributação tem dado sinais de um mecanismo bastante eficaz. Nesta senda, que a presente dissertação analisa a contribuição de intervenção no domínio econômico, espécie de tributo, criado pela Lei nº 10.168/00, também chamada de CIDE-Royalties. A proposta vertente, sob a perspectiva ainda não explorada da extrafiscalidade se baseia em investigar se a CIDE-Royalties consiste em instrumento de viabilidade para alcançar autonomia tecnológica nacional, questão fundamental para o crescimento econômico brasileiro. De outra banda, verificar se esta CIDE guarda compatibilidade com os preceitos constitucionais de sua instituição. Para se chegar a este resultado, principia-se pela análise das formas de intervenção do Estado na economia, da análise do sistema constitucional tributário e das espécies tributárias presentes no ordenamento jurídico brasileiro, identificando a extrafiscalidade a serviço da intervenção econômica a partir do seu contrário, que é a fiscalidade. Desse ponto, passa-se para uma análise mais prospectiva da contribuição de intervenção no domínio econômico e sua espécie criada pela Lei 10.168/00. Busca-se construir a regra-matriz de incidência tributária, aferindo os critérios de sua constitucionalidade, para então verificar a vinculação da aplicação das receitas deste tributo ao objetivo que ensejou a sua criação. Após faz-se uma incursão no objetivo a ser perseguido que é a autonomia tecnológica nacional proposta neste trabalho. A pesquisa realizada é dogmática e bibliográfica, utilizando-se o método dedutivo. Chegou-se à conclusão de que a CIDE-Royalties é constitucional e que a sua aplicação, na dimensão extrafiscal corresponde a uma forma de intervenção do Estado na economia sob a forma indireta de indução tributária e que as suas receitas, aspecto fiscal, são revertidas ao FNDCT formando instrumentos de viabilização da autonomia tecnológica nacional.

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La Convention Internationale relative aux Droits de l’Enfant, ratifiée par la plupart des pays du monde, dont la Libye en 1991, a construit l’enfant en sujet de droit tant au niveauinternational qu’au niveau national. Cette convention constitue un système des droits del’homme consacré à l’enfant qui donc devient titulaire dès sa naissance. Elle présente aussil’ensemble des droits civils, politiques, culturels, sociaux et économiques de tous lesenfants. Plusieurs restrictions font obstacle face à la mise en oeuvre de ces droits.L’immaturité de l’enfant ne lui permet pas à d’en disposer avant qu’il reçoive laprotection nécessaire et l’éducation, conditions indispensables quant à l’usage à venir deses droits.Les mécanismes internationaux ne sont pas assez efficaces. Les travaux de contrôle duCDE ainsi que l’UNICEF sont trop souvent insuffisants, leur amélioration restant un défi àrelever pour une application plus concrète et réelle des principes engendrés par la CIDE.Aussi, au niveau étatique, on constate une disparité entre les engagements et la pratiquesur le terrain. Cette contradiction pose des difficultés rencontrées dans la réalisationpratique des dispositions de cette convention et qui doivent trouver leur solution dans unecoopération internationale effective.La mise en oeuvre de la CIDE dans l’ordre juridique libyen pose encore desinconvénients. Les restrictions socioculturelles conduisent à de multiples conflits entre lesnormes internationales et celle du droit musulman. Malgré des actions pour améliorer lasituation il en reste de trop nombreuses à réaliser afin que les enfants de notre payspuissent être considérés avec égalité et comme ceux des autres pays. / The International Convention on the Child’s Rights, ratified by almost all the countriesin the world, including Libya in 1991, has established the children’s legal rights as subjectof law, both at the national and international levels.This convention built up a system of human rights devoted to the child where hebecame a rightsholder from his birth. It also provided him with the full array of civil,political, cultural, social and economic rights of all children. The implementation of theserights is met with several limitations and obstacles.The immaturity of the child does not permit him to dispose of them before he receivesthe necessary protection and education, all this being prerequisites for the future use of hisrights. International mechanisms are not effective enough. The control functions of theCRC and UNICEF are too often inadequate and their improvement is a challenge for amore concrete and real principle generated by the CRC.Besides, at a state level one can notice a discrepancy between commitments and whatreally happens on the field. This contradiction raises difficulties for the practical realizationof the measures of this Convention, which must find their solution in effective internationalcooperation.The implementation of the CRC in Libya’s legal system has still some drawbacks. Thesocio-Cultural restrictions lead to several conflicts between international standards and theIslamic Law. Although some measures were taken to improve the situation, too manydifficulties remain that prevent the children from our country from being treated with thesame fairness and equality as those from other countries.

A partir d’idées purement théoriques sur l’enfance, fruits d’un bouleversement sociétal en occident au temps des Lumières, il a fallu des siècles pour accomplir le trajet conduisant à la reconnaissance juridique des droits de l’enfant : La Convention internationale des droits de l’enfant de 1989 marque l’aboutissement et le point de départ d’une nouvelle vision de l’enfant. Ainsi, les droits de l’enfant deviennent un enjeu politique et juridique pour tous les États qui l’ont ratifié dont la France et le Maroc. Si pour la France, la ratification de la CIDE a été le prolongement de réformes entamées au niveau interne, il s’agit pour le Maroc d’une première prise de conscience. Néanmoins, la reconnaissance des droits de l’enfant ne s’arrête pas au stade de la ratification symbolique du texte international. Les États parties doivent rendre effective les dispositions de la CIDE que ce soit au niveau de la norme ou en pratique. La mise en œuvre du texte international dont son applicabilité directe devant le juge, sa concrétisation dans le quotidien de l’enfant, l’adoption de sa philosophie et de sa nouvelle logique constitue les preuves de cette reconnaissance. En effet, c’est à ce stade là que les divergences entre les deux systèmes juridiques étudiés s’opèrent. Entre débordements et manquements, omniprésence et occasionalité, chaque contexte et chaque système juridique appréhende la question des droits de l’enfant, notamment son effectivité en dépend de son histoire, de son processus socioculturel, de son système politique et également de sa situation socioéconomique. De cette manière, la CIDE devient un outil parmi d’autre et non pas un objectif en soi. Au final ce sont les droits de l’enfant qu’on veut réaliser et non pas le compromis des États signataires de la Convention. / From purely theoretical ideas on the childhood, the fruits of a societal upheaval in west in the time of the Lights, were needed centuries to carry out the route leading to the legal recognition of children rights: the International Convention on the Rights of the Child of 1989 marks the outcome and the starting point of a new vision of the child. So, children rights became a political and legal stake for all the States which ratified it among which France and Morocco. If for France, the ratification of the CIDE was the continuation of reforms begun at the internal level, it is a question for Morocco of a first awarenessNevertheless, the recognition of children rights does not stop at the stage of the symbolic ratification of the international text. Involved states have to make effective the capacitieS of the CIDE whether it is at the level of the standard or in practice. The implementation of the international text among which its direct applicability in front of the judge, its realization in the everyday life of the child, the adoption of its philosophy and its new logic establishes the proofs of this gratitude. Indeed, it is at this stage that the differences between both studied legal systems take place.Between overflowing and breaches, omnipresence and occasionality, every context and every legal system dreads the question of children rights, in particular its effectiveness depends on its history, sociocultural process, political system and also its socioeconomic situation. In this way, the CIDE becomes a tool among of the other one and not the objective in itself. In the end it is the children rights which we want to realize and not the compromise agreed by the states who signed up the convention.

O objetivo do presente trabalho é analisar questões de elevada indagação jurídica quanto à tributação do uso do software no Brasil, levando-se em consideração os ditames previstos nas leis do software e de direito autoral, bem como o conteúdo decisório do acórdão proferido pelo STF nos autos do RE nº 176.626-3, em especial a classificação tripartite de programas: (i) de prateleira; (ii) sob encomenda; e, (iii) híbrido. Inicialmente, são analisadas questões importantes quanto ao sistema informático e a própria criação e composição de um programa de computador, passando pela sua natureza jurídica e pela proteção conferida pelo direito autoral, pondo em evidência as formas pelas quais são transferidos (parcial ou integralmente) os direitos patrimoniais de autor. Na sequência, com base na Constituição Federal e na lei, analisa-se a incidência do ICMS-operação mercantil, dado que os programas de prateleira são comumente disponibilizados em mídias (disquetes, CDs, etc.) e postos à disposição de interessados em lojas de departamento. Para tanto, discorre-se acerca do regime jurídico-tributário do imposto e sobre os conceitos de operações e mercadoria com base na doutrina e na jurisprudência. Considerando que o software elaborado sob encomenda e o híbrido ensejam questionamentos quanto à configuração de prestação de serviço, o arquétipo constitucional do ISSQN, inclusive na modalidade importação, é esmiuçado. A busca pela definição da expressão serviços de qualquer natureza definidos em lei complementar ganha destaque em razão de a LC nº 116/03 prever a incidência do ISS sobre ao licenciamento ou cessão de direito de uso de programas de computação. Por fim, são feitas breves considerações sobre outras controvérsias quanto à incidência do PIS-Importação, Cofins-Importação, CIDE e IRRF sobre os pagamentos remetidos ao exterior para a obtenção de licenças de uso de software. / This study looks at certain highly relevant legal issues regarding taxation of software usage in Brazil, taking into account both software and copyright legislation as well as the decision in an appeal court ruling handed down by the STF in RE 176.626-3, particularly the three categories used to classify programs: (i) \"off-the-shelf\"; (ii) \"tailor-made\"; and (iii) hybrid. Initially, we will look at some of the main issues presented by IT systems and the creation and composition of computer programs, their standing in law and the copyright protections they enjoy, discussing the ways in which (partial or fully) copyrights can be transferred to third parties. Based on the law and the Federal Constitution, we will then analyze the state tax on merchandise sales, as \"off the shelf\" programs are frequently made available on certain media (diskettes, CDs, etc.) and placed at the consumer\'s disposal in department stores. This will involve an assessment of the tax regime of ICMS as well as the concepts of \"transactions\" and \"merchandise\" in accordance with the doctrine and jurisprudence. Considering that both \"tailor made\" and \"hybrid\" software raises issues about the way in which services are rendered, we will look in detail at the constitutional model of ISSQN and how it is imposed on imports of services. The phrase \"services of any nature defined in supplementary law\" is increasingly relevant and it will be scrutinized as the LC nº 116/03 states that ISS applies to \"licensing or assignment of computer program user rights\". Finally, there will be a few remarks on other controversial issues related to PIS-Import, Cofins-Imports, CIDE and IRRF levied on the remittances of payments to a beneficiary resident or domiciled abroad to acquire software user licenses.

Depuis les XVIIe et XVIIIe siècles, le mineur est considéré comme un « adulte en devenir ayant des besoins propres ». Ainsi apparaît la notion de minorité. Cette notion influence la construction de la justice pénale des mineurs délinquants en appelant, à l'instar de droit commun, un ensemble de principes directeurs qui correspondent à la minorité et ont pour but la protection des mineurs. Cette justice se forme et fonctionne sur la base des principes directeurs. Ceux-ci constituent ainsi un bloc rationnel et font émerger une autonomie indépendante de la justice pénale des majeurs délinquants. Ces principes directeurs peuvent être classés en deux catégories, l’une relative à l’émergence de principes directeurs spécifiques et l’autre, aux aménagements des principes directeurs de droit commun. Nous pouvons classer les sources de ces principes directeurs en deux catégories. L’une concerne le droit international, l’autre, le droit interne. Pour la source internationale, nous pouvons évoquer la Déclaration universelle des droits de l'homme et le Pacte international relatif aux droits civils et politiques du 16 décembre 1966 (PIDCP) sans pour autant oublier la Convention internationale des droits de l'enfant du 26 janvier 1990 (CIDE). S’agissant de la source nationale, l’ordonnance du 2 février 1945 relative à l’enfance délinquante en constitue une, puisque la justice pénale des mineurs délinquants repose actuellement sur cette ordonnance. La jurisprudence du Conseil constitutionnel en constitue une autre source nationale / Since the seventeenth and eighteenth centuries, the minor is considered as an "adult-to-be with special needs". Thus appears the concept of minority. This concept influences the construction of criminal justice for juvenile delinquents by calling, like common law, a set of guiding principles that correspond to the minority and aim at the protection of minors. This justice is formed and functions on the basis of guiding principles. These thus constitute a rational block and bring out an autonomy independent of the criminal justice of the major delinquents. These guiding principles can be divided into two categories, one relating to the emergence of specific guiding principles and the other to the development of the common law guiding principles. We can classify the sources of these guiding principles into two categories. One concerns international law, the other domestic law. For the International source, we can evoke the Universal declaration of human rights and the International covenant on civil and political rights of December 16, 1966 without forgetting the International convention on the rights of the child of January 26 1990. With regard to the domestic source, the order of 2 February 1945 relating to juvenile delinquency is one, since the criminal justice of juvenile delinquents is currently based on this order. The case law of the Constitutional council is another domestic source

Considéré depuis des siècles comme un sujet dénué de réflexion et d’autonomie, l’enfant comorien reste soumis à une protection spécifique communautaire. Celle-ci est complétée par une protection étatique inspirée des instruments juridiques relatifs aux droits fondamentaux de l’enfant qui la renforcent d’une manière constante. L’enfant comorien grandit dans une société multiculturelle, marquée par la pauvreté. La protection dont il bénéficie s’appuie à la fois sur les traditions éducatives propres aux Comores, et sur la modernité, représentée par les apports juridiques liés à la colonisation et à la ratification de textes internationaux. Notre thèse se propose d’analyser les droits de l’enfant comorien dans un contexte complexe, caractérisé par la pluralité des sources juridiques. De ce fait, nous avons choisi deux angles d’approche : d’une part, nous avons essayé d’analyser les droits de l’enfant en fonction de l’organisation de la société comorienne et des balises de la protection de l’enfant sur le plan de la juristique, de l’histoire du droit, de l’anthropologie, de la sociologie et de l’ethnologie. Ceci nous a également permis de réfléchir à la protection de l’enfant tout en tenant compte des deux systèmes (formel et informel). D’autre part, nous avons tenté d’analyser l’application de la CIDE dans une société multiculturelle dominée par l’oralité. Ont également été analysés les textes internes et internationaux, les acteurs de la protection de l’enfance et leurs failles. Cette étude prétend amener l’Etat et la société civile à réfléchir à un modèle optimal de protection qui mettrait en conformité le droit positif avec les conventions dûment ratifiées, tout en tenant compte des réalités du pays . Une telle hypothèse nous a conduite à proposer un réaménagement du droit positif en matière de droit de l’enfant afin de parvenir à une réforme tant législative que judiciaire et en conformité avec le droit international. / Regarded for centuries as a subject devoid of any reflection, Comorian children are protected by a specific type of community protection. This is complemented by protection from the state which, inspired by the legal instruments relating to fundamental rights of the child, reinforces this community protection in a consistent manner. Comorian children grow up in a multicultural society, marked by poverty. The protection offered to these children is based on both the Comoros’ own educational traditions, and on modernity, represented by legal contributions related to settlement and ratification of international agreements. Our thesis analyzes the rights of Comorian children in a complex environment, characterized by a plurality of legal sources. Therefore, we chose two angles of approach. Firstly, we analyzed children’s rights based on the organization of the Comorian society and the markers of child protection in terms of legal sociology, history, law, anthropology, sociology, and ethnology. This also allowed us to reflect on the protection of children taking into account both formal and informal systems. Secondly, we analyzed the implementation of the CRC in a multicultural society dominated by the spoken word. We also analyzed domestic and international texts; actor’s involved in child protection, and their flaws. This study aims to have the state and civil society reflect on an optimal model for protecting children that would comply with ratified conventions, all while taking into account the realities of the country. This hypothesis led us to propose a reform of the law regarding children’s rights to achieve both legislative and judicial reform, all in accordance with international law.