Moçambique é historicamente conhecido por ser um território de escoamento da produção do hinterland da África Austral, principalmente dos seus vizinhos África do Sul, Suazilândia, Zimbabwe e Malawi. A orientação de suas ferrovias, construídas ao longo do período colonial da região, mostra um território divido por três redes ferroviárias distintas, ligadas cada uma delas a um dos principais portos moçambicanos (Maputo, Beira e Nacala), mas não interligadas entre si, conformando assim um território aparentemente pouco integrado e voltado ao seu exterior. Ainda que parte importante da circulação contemporânea de mercadorias em Moçambique continue a respeitar essa lógica extravertida, desde a independência do país, em 1975, o governo moçambicano vem reunindo esforços na tentativa de integrar seu território e configurar uma economia eminentemente nacional. Tal tarefa cabe, no que tange à circulação de mercadorias, ao modal rodoviário, através de inúmeras rodovias (quase nunca pavimentadas) e de diferentes operadores de transporte (desde empresas até motoristas autônomos e transportadores informais), que atuam não apenas na circulação interna de mercadorias, mas também naquela voltada ao exterior. Assim, com base na proposta de Milton Santos de compreender o espaço geográfico a partir de suas dimensões técnicas e político-normativas, esta dissertação busca fornecer um quadro da circulação de mercadorias em Moçambique, a partir de sua estruturação histórica e dos dois sentidos que a orientam no período contemporâneo a circulação extravertida e a circulação interna. / Mozambique is historically known for being a drain region for the inner production of Southern Africa, especially its neighbors South Africa, Swaziland, Zimbabwe and Malawi. The course of its railways, built throughout the colonial period in the region, shows a territory divided by three distinct rail networks, each one linked to a major Mozambican port (Maputo, Beira and Nacala) but not interconnected. This constitutes a territory apparently little integrated and turned to its exterior. Even though an important part of the contemporary circulation of goods in Mozambique stills follows this extraverted logic, since the countrys independence in 1975 the Mozambican government has been making an effort to integrate its territory and set up a national economy. When it comes to the circulation of goods, this is a task that depends on road transport by means of numerous roads (mostly unpaved) and different transport operators (such as companies, autonomous drivers and informal carriers). These operate not only internally but also outwards. Thus, based on Milton Santos\' proposal to understand the geographical space through its technical and political-normative dimensions, this dissertation attempts at providing a framework for the circulation of goods in Mozambique regarding its historical constitution and the two directions that orientate it in the contemporary period: the extraverted and the internal circulation.

Moçambique é historicamente conhecido por ser um território de escoamento da produção do hinterland da África Austral, principalmente dos seus vizinhos África do Sul, Suazilândia, Zimbabwe e Malawi. A orientação de suas ferrovias, construídas ao longo do período colonial da região, mostra um território divido por três redes ferroviárias distintas, ligadas cada uma delas a um dos principais portos moçambicanos (Maputo, Beira e Nacala), mas não interligadas entre si, conformando assim um território aparentemente pouco integrado e voltado ao seu exterior. Ainda que parte importante da circulação contemporânea de mercadorias em Moçambique continue a respeitar essa lógica extravertida, desde a independência do país, em 1975, o governo moçambicano vem reunindo esforços na tentativa de integrar seu território e configurar uma economia eminentemente nacional. Tal tarefa cabe, no que tange à circulação de mercadorias, ao modal rodoviário, através de inúmeras rodovias (quase nunca pavimentadas) e de diferentes operadores de transporte (desde empresas até motoristas autônomos e transportadores informais), que atuam não apenas na circulação interna de mercadorias, mas também naquela voltada ao exterior. Assim, com base na proposta de Milton Santos de compreender o espaço geográfico a partir de suas dimensões técnicas e político-normativas, esta dissertação busca fornecer um quadro da circulação de mercadorias em Moçambique, a partir de sua estruturação histórica e dos dois sentidos que a orientam no período contemporâneo a circulação extravertida e a circulação interna. / Mozambique is historically known for being a drain region for the inner production of Southern Africa, especially its neighbors South Africa, Swaziland, Zimbabwe and Malawi. The course of its railways, built throughout the colonial period in the region, shows a territory divided by three distinct rail networks, each one linked to a major Mozambican port (Maputo, Beira and Nacala) but not interconnected. This constitutes a territory apparently little integrated and turned to its exterior. Even though an important part of the contemporary circulation of goods in Mozambique stills follows this extraverted logic, since the countrys independence in 1975 the Mozambican government has been making an effort to integrate its territory and set up a national economy. When it comes to the circulation of goods, this is a task that depends on road transport by means of numerous roads (mostly unpaved) and different transport operators (such as companies, autonomous drivers and informal carriers). These operate not only internally but also outwards. Thus, based on Milton Santos\' proposal to understand the geographical space through its technical and political-normative dimensions, this dissertation attempts at providing a framework for the circulation of goods in Mozambique regarding its historical constitution and the two directions that orientate it in the contemporary period: the extraverted and the internal circulation.

By the process of democratization, wich occurred in the 80's at Brazil, brought by the constitutional order of 1988, significant changes have taken place in Brazil, among them the largest political and administrative decentralization of the state, the increasing of autonomy and the reduction of federal implement of policies to the regional development promoted by the Federal Union. Emerged from these concepts the dissemination of an anti-cooperative behavior among the sub nationals governments, especially the exercising of taxing authority by the members of the State and the Federal District unilaterally, through the granting of tax exemption without the actuation of CONFAZ, with a view to attract private initiative to promote regional development and job's creation, implying, in the other hand, negative effects at the Federation as a whole. In this way, and on a federal state whose parameters are unmodifiable, asks whether such approaches adopted by Member States and the Federal District are in strict observation with constitutional's principles, as well proposes ways of reducing the tax competition between the Brazilian political entities, guided by the lights of the federal rule. / Com o processo de redemocratização ocorrido no país na década de 80, trazido na ordem constitucional de 1988, significativas modificações tiveram lugar no Brasil, dentre elas a maior descentralização político-administrativa do Estado, aumento da extensão do âmbito de autonomia dos entes federativos e a diminuição do implemento de políticas de desenvolvimento regional promovidas pela União. Emergiu de tais conceitos a disseminação de condutas anti-cooperativas entre os entes federativos, principalmente no que condiz ao exercício da competência tributária relativa ao ICMS, passando os Estados-membros e Distrito Federal a exercerem sua autonomia de maneira unilateral, por meio da concessão de isenções tributárias do referido imposto sem a chancela do CONFAZ, com vistas a atrair a iniciativa privada para promoção do desenvolvimento regional e geração de empregos, implicando efeitos negativos na Federação como um todo. Dessa forma e diante de um Estado cujos parâmetros federativos foram erigidos como cláusula pétrea, indaga-se se tais condutas adotadas pelos Estados-membros e Distrito Federal estariam de acordo com os ditames constitucionais, bem assim propõe-se meios de diminuição da competição tributária entre os entes políticos brasileiros aos quais se atribui a competência relativa ao ICMS, sob as luzes do preceito federativo.

Dans le contexte du conflit opposant le principe de libre circulation des marchandises et les droits de propriété intellectuelle, le dilemme auquel ont été confrontées les autorités nationales et communautaires était de savoir si les autorités nationales devaient renforcer la protection des titulaires de propriété intellectuelle (courant conservateur) ou accroître le libre accès aux monopoles (courant libertaire). Sans se prononcer pour l'un des deux courants de manière radicale, le droit communautaire prône une solution en demi-teinte avec la théorie de l'épuisement, clairement ancrée dans le panorama de la propriété intellectuelle. Ultérieurement à la première mise en circulation des produits couverts d'un droit de propriété intellectuelle, sur le territoire communautaire, par le titulaire lui-même ou avec son consentement, ce dernier n'est plus légitimé à invoquer son droit privatif détenu dans un Etat membre afin d'interdire les opérations commerciales ultérieures ainsi que l'importation de produits mis en circulation dans un autre Etat membre pour lequel il bénéficie d'une protection identique. De cette étude, il ressort que si, à l'origine, les instances communautaires ont raisonné davantage en termes d'opposition, le conflit se résout, désormais, en termes de complémentarité, les droits de propriété intellectuelle impliquant des enjeux économiques majeurs dans notre économie de marché. La jurisprudence et les législateurs communautaires et nationaux ont su au gré des casuistiques trouver un juste équilibre entre les intérêts des différents acteurs de l'économie de marché que sont les titulaires de droit, les consommateurs-utilisateurs et les exploitants. / The dilemma in which the national and the European authorities had to face in the context of the conflict between the principle of the free movement of goods and the intellectual property rights was to know if the national authorities had to reinforce their protection of the intellectual property holders (conservative trend) or to increase their monopoly free access (libertarian trend). The European law did not vote for any of the two trends but chose a half-tone solution with the “exhaustion theory”, clearly anchored in the intellectual property panorama. From now on, once a good is put on the market for the first time, covered by a intellectual property right, on European market, by the owner himself or with his agreement, this person can no longer ask for his private right owned in another member state in order to prohibit further commercial actions such as importation of goods put on the market in another European member country that has as a similar protection. In this study emerges the fact that, if at the beginning, the opposition was the reasoning process of the community authorities to solve the conflicts in intellectual property rights, now with the major economic stakes in our market economy the complementarity prevails. Community and national authorities have found the right balance for the interests of all the different characters in the market economy who are the holder of rights, the consumers-users and the industrials.

A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo capítulo dedicar-se-á ao exame do princípio da capacidade contributiva, especialmente no que concerne a sua eficácia e aplicabilidade no ordenamento jurídico brasileiro. Na última parte do trabalho, perscrutar-se-ão os pressupostos e limites para a tributação da capacidade contributiva na substituição tributária “para frente” no ICMS. Neste intuito, serão examinadas a necessidade de vinculação do substituto legal tributário com o fato imponível e com o destinatário legal do tributo, para que ocorra a repercussão do ônus tributário dos valores recolhidos em substituição, e as restrições impostas ao legislador para presunção de base de cálculo na substituição tributária “para frente”. / The use of the forward taxation substitution technique in the state value-added tax on services and circulation of goods (“ICMS”) – and its conformity with the Ability-to-pay Principle are the aim of this paper. Firstly, this study attempts to trace the outlines of the progressive taxation substitution within the assumptions of passive tax subjection, also composing a history of legislative and jurisprudential precedents on the matter. The Second chapter is intended to examine the Ability-to-pay Principle, especially regarding its effectiveness and enforcement under the Brazilian Legal System. In the last part of the work, the assumptions and the limits regarding the ability to pay taxes are analyzed in relation to the progressive taxation substitution on state value-added tax on services and circulation of goods (ICMS). To this end, this study examines the need to link the tax legal substitute with the enforceable fact and the tax legal recipient, so that the impact of the tax burden of the amounts paid in substitution occurs, as well as the need to link the restrictions imposed on the legislator for the presumed calculation basis on the progressive taxation substitution.

La mondialisation se manifeste comme une évidence ordinaire, à tous les coins de la planète. Comme beaucoup de nos contemporains, nous sommes persuadés de vivre un phénomène complètement inédit. Pour l’historien économiste, parler de mondialisation au singulier reviendrait à ignorer toutes les autres. Il n’est donc pas question ici de nier la vigueur de l’actuelle mondialisation, mais de bien saisir l’ampleur d’un phénomène permanent désormais lié à la conteneurisation. C’est d’ailleurs à la lumière du passé qu’on peut le mieux comprendre les débats actuels et appréhender l’avenir. Mais l’avenir est en grande partie déterminé par un certain nombre de facteurs de changement. S’il n’est pas possible de prédire l’aboutissement final du jeu de ces facteurs, on peut néanmoins spéculer sur la façon dont chacun d’eux peut influer sur l’avenir de l’économie européenne en général, et sur les conséquences qui peuvent en résulter pour la desserte de l’Europe en trafic conteneurisé. Certains de ces facteurs peuvent directement influer sur les points forts et les points faibles des modèles existants ; d’autres peuvent avoir des impacts indirects.Ce travail de thèse se veut un essai dédié à tous les praticiens et universitaires intéressés par le commerce maritime. Ce n’est pas un écrit de certitudes ou bien encore un concentré d’érudition; il ne cherche pas à traiter de tous les aspects du transport maritime et de l’histoire économique de l’Europe. L’Europe, qui ne représente que 7% des terres émergées, est une péninsule bordée de trois cotés par la mer et qui ne dispose sur le quatrième coté d’aucune limite géographique particulièrement nette la séparant du reste du continent eurasiatique. Cette Europe géographique a d’ailleurs rarement coïncidé avec l’Europe économique. Il faut, en effet, considérer que la vaste région d’Europe de l’est et du Sud-est fut envahie et asservie par des conquérants non européens, dont elle ne fut libérée qu’au bout de plusieurs siècles. En fait, l’Europe a toujours été à géométrie variable, ce qui est normal, car elle est une résultante depuis les temps antiques de toutes les invasions et de tous les échanges eurasiatiques. Après la découverte des Amériques, les Européens ont développé le commerce à l’échelle de la planète et imposé leur hégémonie jusqu’en 1914. Aux épices et autres objets orientaux, se sont ajoutés les produits des « Indes occidentales». Cette position centrale, acquise grâce à une supériorité démographique et technique procède d’un double impérialisme économique et centralisateur d’abord contesté au début du 20ème siècle et aujourd’hui largement condamné. Avec d’énormes capacités de transport et de très bas coûts, la conteneurisation accompagne depuis plus de cinquante ans la mondialisation et a totalement révolutionnée le transport de lignes régulières des marchandises diverses. Dès lors, une question permanente touchant à la globalisation des échanges et à la navigation vient se poser sous différentes formes dans cette thèse à savoir l’accès au marché mondial de L’Europe lié assurément à la performance des infrastructures de l’Europe mais plus encore à la circulation planétaire. L’avenir de l’Europe passe inéluctablement par la Méditerranée et il est contrarié par un « effet de ciseau » mettant en péril l’insertion des pays du sud de cette Méditerranée dans le processus de mondialisation. L’Europe a un rôle majeur à jouer dans cette région mais elle ne fait rien ou presque face à l’émergence des puissances asiatiques et latino-américaines. Si l’on attend qu’elle ait trouvé son «chemin de Damas», le risque est évident de voir à l’horizon 2030 disparaître la position centrale de l’Europe. Inversement, une projection raisonnable laisse prévoir un système global de commerce et de navigation centré sur l’océan Indien et les mers de Chine, les flux de trafics européens devenant graduellement périphériques dans une nouvelle circulation planétaire. / Throughout the world globalisation exists as an everyday reality. Like many of our contemporaries, we are convinced that we are experiencing a completely new phenomenon. For the economic historian, talking about globalisation in the singular would mean ignoring all the others. It is not the purpose of this essay to deny the vigour of the current globalisation, but to grasp the size of a permanent phenomenon, which is now linked to containerisation. In fact, with the benefit of hindsight and a study of the past, we can understand better the current debates and possible future developments. But the future is largely determined by a certain number of change factors. If it is not possible to predict the final outcome of these changes, nonetheless, we can speculate on the way each might influence the future of the European economy, in general, and on the consequences which can result from the provision of containerised transport throughout Europe. Some of these factors can directly influence the strengths and weaknesses of the existing models; others can have indirect impacts.This thesis is an essay which is aimed at all the practitioners and university specialists interested in maritime trade. It is not a text about certitudes, nor a piece of condensed scholarship; the objective is neither to cover every aspect of maritime transport nor the economic history of Europe. Europe, which only represents 7% of the global land mass, is a peninsula bordered on three sides by the seas and does not have a neat geographical border on the fourth side separating it from the rest of the Eurasian continent. This geographical Europe has rarely coincided with an economic Europe. We must consider that the vast regions of east and south-east Europe were invaded and enslaved by non-European conquerors, and were liberated only after many centuries. In fact Europe has always had a variable geometry, which is normal, because, since ancient times it has been the result of all the different invasions and Eurasian trade. After the discovery of the American continent, Europeans developed commerce on a worldwide scale and imposed their hegemony until 1914. Spices and other oriental products were added to the products from the “East Indies”. This central position, obtained because of a demographic and technical superiority, stems from an economic and centralizing imperialism, challenged at the start of the 20th century and today largely condemned.With enormous transport capacities and very low costs, containerisation has accompanied globalisation for more than fifty years and has totally revolutionised the transport on regular lines of different merchandise. Henceforth, a permanent question about the globalisation of trade and navigation appears in different forms in this thesis; this is that access to the global market of Europe is certainly linked to the performance of European infrastructure but even more to global traffic. The future of Europe is inevitably linked to the Mediterranean and is thwarted by the “price scissors effect” which puts at risk the involvement of southern Mediterranean states in the process of globalisation. Europe has a major role to play in this region, but it does nearly nothing in response to the emergence of Asian and Latin American powers. If we wait for Europe to find its “road to Damascus”, there is a risk that by 2030 it will have lost its central role. On the other hand a reasonable prediction is that there will be a global system of trade and navigation centred on the Indian Ocean and the China seas, while European traffic gradually becomes peripheral to a new global containerised transport circulation.

A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo capítulo dedicar-se-á ao exame do princípio da capacidade contributiva, especialmente no que concerne a sua eficácia e aplicabilidade no ordenamento jurídico brasileiro. Na última parte do trabalho, perscrutar-se-ão os pressupostos e limites para a tributação da capacidade contributiva na substituição tributária “para frente” no ICMS. Neste intuito, serão examinadas a necessidade de vinculação do substituto legal tributário com o fato imponível e com o destinatário legal do tributo, para que ocorra a repercussão do ônus tributário dos valores recolhidos em substituição, e as restrições impostas ao legislador para presunção de base de cálculo na substituição tributária “para frente”. / The use of the forward taxation substitution technique in the state value-added tax on services and circulation of goods (“ICMS”) – and its conformity with the Ability-to-pay Principle are the aim of this paper. Firstly, this study attempts to trace the outlines of the progressive taxation substitution within the assumptions of passive tax subjection, also composing a history of legislative and jurisprudential precedents on the matter. The Second chapter is intended to examine the Ability-to-pay Principle, especially regarding its effectiveness and enforcement under the Brazilian Legal System. In the last part of the work, the assumptions and the limits regarding the ability to pay taxes are analyzed in relation to the progressive taxation substitution on state value-added tax on services and circulation of goods (ICMS). To this end, this study examines the need to link the tax legal substitute with the enforceable fact and the tax legal recipient, so that the impact of the tax burden of the amounts paid in substitution occurs, as well as the need to link the restrictions imposed on the legislator for the presumed calculation basis on the progressive taxation substitution.

A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo capítulo dedicar-se-á ao exame do princípio da capacidade contributiva, especialmente no que concerne a sua eficácia e aplicabilidade no ordenamento jurídico brasileiro. Na última parte do trabalho, perscrutar-se-ão os pressupostos e limites para a tributação da capacidade contributiva na substituição tributária “para frente” no ICMS. Neste intuito, serão examinadas a necessidade de vinculação do substituto legal tributário com o fato imponível e com o destinatário legal do tributo, para que ocorra a repercussão do ônus tributário dos valores recolhidos em substituição, e as restrições impostas ao legislador para presunção de base de cálculo na substituição tributária “para frente”. / The use of the forward taxation substitution technique in the state value-added tax on services and circulation of goods (“ICMS”) – and its conformity with the Ability-to-pay Principle are the aim of this paper. Firstly, this study attempts to trace the outlines of the progressive taxation substitution within the assumptions of passive tax subjection, also composing a history of legislative and jurisprudential precedents on the matter. The Second chapter is intended to examine the Ability-to-pay Principle, especially regarding its effectiveness and enforcement under the Brazilian Legal System. In the last part of the work, the assumptions and the limits regarding the ability to pay taxes are analyzed in relation to the progressive taxation substitution on state value-added tax on services and circulation of goods (ICMS). To this end, this study examines the need to link the tax legal substitute with the enforceable fact and the tax legal recipient, so that the impact of the tax burden of the amounts paid in substitution occurs, as well as the need to link the restrictions imposed on the legislator for the presumed calculation basis on the progressive taxation substitution.