Trata a presente tese da sustentação da indispensabilidade de utilização, em um sistema tributário, para almejar ser justo, da tributação indireta. E não basta a utilização dela como elemento complementar do sistema. É necessário que sua participação seja equilibrada em relação à utilização da tributação direta, igualmente indispensável à justeza do sistema. Assim, entre a tributação direta e a indireta, não se deve cogitar de qual das duas é mais justa, sim que uma e outra contribuem igualmente para que o sistema como um todo, possa ser o mais justo possível. A exposição se inicia com um escorço histórico em que se procura analisar e situar o funcionamento dos sistemas tributários na evolução e conformação das diversas sociedades que antecedem à nossa, com uma natural ênfase à civilização ocidental como a entendemos, isto é, centrada em uma corrente econômica, cultural e técnica, de linha mediterrânea e européia. Neste escorço, superada a exposição referente às origens mais remotas, foram feitos alguns destaques temáticos, o primeiro e mais importante destacando a atuação de Colbert no reinado de Luiz XIV, na França, pela sua contribuição crítica ao sistema tributário então vigente naquele país, e a reforma que implementou com a introdução de impostos indiretos e redução de impostos diretos, no sentido de institucionalizar e fortalecer o reino. Outros destaques foram feitos, merecendo especial citação Ricardo, Enno Becker e Keynes, o primeiro pela sua exposição crítica dos impostos vigentes na Inglaterra em seu tempo, o segundo pela sua notável participação na elaboração da Constituição de Weimar e o terceiro pela sua atuação nos Estados Unidos após a crise de 1929 e sua participação na conferência de Bretton Woods. Findo o escorço histórico, segue-se uma exposição de natureza pessoal, historiando a forma como a presente tese se conformou, sob o título de \"Reintrodução\". A partir da conceituação de \"justiça fiscal\", a tese propriamente dita se delineia, passando-se de uma análise crítica relacionada ao objetivo maior, a justiça, para a análise do papel dos impostos indiretos e diretos e da contribuição de melhoria. Em sua parte final cuida-se do ajustamento sistêmico do problema, inspirando, além do desejável ajuste científico e cibernético, uma profunda reforma tributária, que poderia destinar-se ao Brasil, ou a qualquer outro país, em qualquer estágio de desenvolvimento que se encontre. O modelo é inspirado na reforma que, produzida inicialmente na França com a introdução da T.V.A. (\"Taxe a la Valeur Ajoutée\"), depois estendida à comunidade econômica européia, praticamente institucionalizou naqueles quadrantes um tipo de imposto único indireto, altamente simplificador desse sistema impositivo. Propõe-se desta forma, a introdução também de um imposto único similar, direto, que aliado à uma nova contribuição de melhoria, melhor instituída, e da terceirização sistêmica das taxas, dariam estrutura final a todo o conjunto tributário nacional, tendo por objetivo maior o estado de direito democrático moderno. Esta, assim, seria a \"grande síntese\" tributária passível de ser alcançada, em qualquer sistema moderno. / Cette thèse concerne le maintien du caractère indispensable de Ia tributation indirecte dans un système tributaire qui vise à Ia justice. Cependant, il ne suffit pas I\'emploie de Ia tributation indirecte en tant qu\'élement complémentaire du système. Il faut que sa participation soit equilibrée par rapport à I\'emploie de Ia tributation directe, également indispensable à Ia justesse du système. Ainsi, entre les impôts directs et les indirects, Ia cogitation est que tous les deux contribuent également pour que le système soit juste et non qu\'an entre le deux est plus juste. L\'exposition part d\'un raccourci historique dont le but est d\'analyser et placer le fonctionnement des systèmes tributaire dan I\'évolution et Ia conformation de plusieurs societés ultérieures, comprennant surtout Ia civilisation occidentale en tant que nous I\'envisageons. Ça veut dire, dont I\'axe consiste dans une chaine économique, culturelle et technique d\'origine meditarrenée et européenne. Dans ce raccourci, apres avoir surmonté I\'exposition concernant les origines les plus lointaines, on a choisi quelques groupes thématiques, dont le premier et le plus important concerne I\'action de Colbert dans le royaume de Louis XIV, en France, en raison de sa contribution critique au système tributaire lors y en vigueur, ainsi que Ia reforme qu\'il a implanté, dont I\'innovation consistait dans I\'introduction des impôts indirects et dans Ia reduction des impôts directs, de façon à institucionaliser et rendre plus puissant le royaume. Ensuite, on passe à d\'autres souslignements, et on doit mentionner de façon spéciale ceux-Ià concernant Ricardo, Enno Becker et Keynes. Le premier en raison de son exposition critique des impôts, lors en vigueur dans l\'Angleterre. Le second en fonction de sa remarquable participation dans I\'élaboration de Ia Constitution de Weimar. Et le troisième en raison de son sction aux États Unis aprés Ia débâcle de 1929, ainsi que sa participation dans Ia réunion de Bretton Woods. Apres ce raccourci historique, on passe à une exposition d\'ordre personnel, en racontant en detail le développement de cette thèse, sous le titre \"Reintroduction\". À partir de Ia conceptualisation de \"justice fiscale\", Ia thèse, en son essence, se delinée, et on passe à une analyse critique par rapport à son but majeur - Ia justice -, par I\'analyse de Ia fonction des impôts indirects et directs et Ia contribution d\'amélioration. La dernière section est consacrée à I\'ajustement systémique du problème, qu\'inspire, au-delà d\'un souhaitable couplage scientifique et cybernétique, une reforme tributaire profonde, capable d\'être employée soit au Brésil soit à un autre pays quelconque, independamment du degrée de développement qu\'il a atteint. Le modele s\'inspire à Ia reforme qui a commencé en France, avec I\'introduction par Maurice Lauré de Ia T.V.A. (Taxe à Ia Valeur Ajoutée) et, qu\'ensuite, étendue à Ia Communauté Européenne, a contribué pour I\'institutionnalisation, dans Ia pratique, d\'un genre d\'impôt unique indirect, de façon à simplifier remarquablement de système de ces impôts. On propose, donc, I\'introduction d\'un impôt unique similaire, direct, que s\'alliant à une nouvelle contribution d\'amélioration, meilleurment instituée, et de Ia concession systématique des services, serait capable de donner une structure finale à tout I\'ensemble tributaire national, en une grande synthèse, ayant pour but majeur I\'état de droit démocratique moderne.

Made available in DSpace on 2016-04-26T20:23:02Z (GMT). No. of bitstreams: 1 Dissertacao Izabelle Albuquerque Costa Maia.pdf: 1157747 bytes, checksum: 6d54095d3b5807e97809602616f867ff (MD5) Previous issue date: 2005-12-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation s scope has in view to develop a study about the lawsuit referred in the article 485, V, of the Brazilian Procedural Codification (in Portuguese, this codification is named Código de Processo Civil, or CPC), indicated to obstruct a decision that violates the law. The approach chosen drives the dissertation to the study about (i) the general points (lawsuit conditions, procedural requests) and (ii) the specific points (a court decision that doesn t admits revision, term to propose the lawsuit and others legal hypothesis) asked to propose the lawsuit based on the article 485 of the CPC and, more specifically, based on the article 485, V, of the CPC (lawsuit appropriated to rescind a court decision that contains a law violation). According to this planning, deserves approach the lawsuit based on the article 485 as a common lawsuit, with requests legally established in the procedural legislation, and also are studied some general aspects concerning to the procedural admission such as legitimacy, legal competence and the capacity to suspend the execution of the illegal decision. Also deserves attention the exceptional character of the lawsuit based on the article 485, V, of the CPC, considering that its object is to attack a jurisdictional decision that can not be changed by the regular ways (appellation, for instance). The dissertation concludes indicating an amplified interpretation about the article 485, V, of the CPC, approaching all the law violations mentioned in the Brazilian legislation, in order to give priority to the concept of Justice in comparison with the concept of security, specially in situations in which a decision contains a substantial law violation. / Este trabalho visa ao estudo da ação rescisória fundada em violação a literal disposição de lei, hipótese prevista no inciso V do artigo 485 do Código de Processo Civil brasileiro. A abordagem se restringe à admissibilidade da ação. Objetiva-se a apreciação dos pressupostos necessários à admissibilidade da ação rescisória, partindo dos genéricos (condições da ação e pressupostos processuais), exigíveis para todas as ações, passando pelos específicos (sentença de mérito, trânsito em julgado, prazo e enquadramento numa das hipóteses legais), pertinentes a todas as ações rescisórias, e chegando, enfim, aos que delineiam a hipótese de violação a literal disposição de lei , ensejadora da ação rescisória objeto da análise. Para tanto, explica-se o enquadramento da ação rescisória como ação típica, cujos fundamentos se encontram previstos taxativamente na lei processual, e se faz uma incursão pelos aspectos gerais da ação rescisória, como a legitimidade, a competência e o meio para suspender a execução do julgado rescindendo, itens indispensáveis para a compreensão da temática central. Ressalta-se, em diversas passagens, o caráter excepcional da ação rescisória, cuja finalidade é a desconstituição da autoridade da coisa julgada que torna imutável a sentença de mérito. Impõe-se a conclusão de que se deve dar à hipótese do inciso V do artigo 485 do Código de Processo Civil uma interpretação ampliativa, de forma a abranger todas as violações às normas que compõem o ordenamento jurídico, a fim de evitar a prevalência da segurança em detrimento da justiça (proximidade com o direito material), em situação para a qual o sistema prevê um instrumento propício à superação da barreira consubstanciada na coisa julgada e a subseqüente rescisão (anulação) da decisão judicial viciada, contrária ao direito material regulador da espécie.

Dentro de las penas de libertad se han distinguido tradicionalmente aquéllas que privan de ella en su mayor parte de aquéllas que sólo intervienen la facultad locomotiva o ambulatoria, con frecuencia referidas científica o legislativamente a la libertad de residencia, pero de concepto en realidad mucho más amplio, por prohibir la permanencia y aun el mero acceso al territorio vedado. En España, con atención tanto a los textos legales como a los proyectos legislativos, cabe reconocer ese componente restrictivo de la libertad ambulatoria en las penas de deportación o relegación, de extrañamiento, de confinamiento y de destierro; otra figura penal, la sujeción a la vigilancia de la autoridad, ha sido inicialmente medio punitivo y después medida de seguridad; por fin, la expulsión de extranjeros, que apenas ha tenido consideración de pena, completa el cuadro de consecuencias jurídicas del delito encuadrables en esta categoría. / Within the ambit of the penalisation of liberty there have traditionally been those penalties that remove liberty almost entirely and those that only restrict freedom of movement. These latter are frequently referred to, technically or legally, as concerning right of residence, but which are in fact of far greater compass, since they prohibit the possibility of staying in, or even entry to, the proscribed territory. In Spain, in both legal texts and in proposed legislation, one may notice this component of restriction of movement in the penalties of deportation, banishments and exile. Another penal measure, that of subjection to surveillance by the authorities, was initially a punitive measure and then became a matter of security. Finally, the expulsion of foreigners, which has scarcely been regarded as a punishment, completes the stock of legal measures used against the offences brought together in this category.

Raymond Saleilles (1855-1912) és considerat pels comparatistes com pare del dret comparat modern. De fet fou el màxim responsable de l'organització del primer congrés internacional de dret comparat a París el 1900. L'època marcada per la internacionalització dels intercanvis, la crisi del mètode jurídic francès i el repte de la codificació alemanya i suïssa motivà alguns juristes a buscar noves formes d'estudiar el dret. Saleilles defensava pel dret comparat un mètode, un objecte i un fi propis i autònoms diferents dels que fins ara tenien la dogmàtica jurídica o l'estudi de la legislació estrangera. El mètode tenia els seus fonaments en la sociologia i la història. L'objectiu del dret comparat havia de ser la construcció d'un ideal "droit commun de l'humanité civilisée". Aquest dret comú havia de ser construït no només per la doctrina sinó també per la jurisprudència i el legislador. / Raymond Saleilles (1855-1912) is considered by many comparatists as the father of modern comparative law. Saleilles had a great responsibility in the organization of the first International Congress on comparative Law in Paris in 1900. This event is still today considered as the foundation moment of modern comparative law.Saleilles' times were those of the internationalization of exchanges, of the crisis of the "Exegèse" Method and of the new challenging German and Swiss civil codification.Saleilles tried to build a new discipline, comparative law, with its own method, object and aim. This method had its basis on sociology and history and tried to break the national and scientifical fences of Jurisprudence.

Good corporate governance should be the cornerstone of all company management. Directors ought to know in whose interests the company should be managed. This thesis attempts to answer the following question: whose interests must be granted primacy in the management of a company? In chapter 1 it is stated that shareholders' interests are traditionally granted primacy in the management of a company. There has, however, been a shift in public opinion towards recognition of a wider variety of interests that should be considered than only those of the shareholders. These interests include, inter alia, environmental interests and those of the investors, employees and consumers. This thesis thus focuses on the primary stakeholders, namely individual shareholders, creditors, employees, consumers and suppliers. In chapter 2 a theoretical foundation is provided on the nature of a company. The different theories on the nature of a company, emphasising either shareholder primacy or stakeholder protection, are discussed. A combined new theory is proposed. It is suggested that the confusion relating to the meaning of "the company" needs to be eliminated. Chapters 3, 4 and 5 provide an international comparison of the company law in Botswana, Australia, New Zealand and the United Kingdom. The focus falls, firstly, on directors' duties, secondly, on the question in whose interests directors should manage a company and, thirdly, on the codification of their duties. In chapter 6 the South African position is evaluated. First, the possible stakeholders are identified and the protection currently afforded them is explained. The reports of the King Committee on Corporate Governance, the Policy Document on company law reform as well as the Companies Bill of 2007 are discussed. Draft clauses are recommended to be incorporated in new company legislation to provide directors with clarity on what is expected of them. It is the aim of this thesis to provide clarity on whose interests should receive primacy when directors manage a company. The outcome of this research should provide a clear indication to South African directors of what is expected of them and who the beneficiaries of their fiduciary duties are. / Law / LL.D.

The title of the dissertation: Law of Treaties - subsequent agreements and subsequent practice The topic of the dissertation is the codification of the rules of interpretation of international treaties, with special focus on the phenomenon of subsequent agreements and subsequent practice of the state parties. In its general introductory section, the thesis defines international treaties as a source of international law and presents a comprehensive analysis of methods of interpretation and their codification. The fundamental part is devoted to the subsequent agreements and subsequent practice, their definition, including the difference from other similar methods, and the use of them for the interpretation of treaties before international courts and in international organizations. This thesis also focuses on the issue of evolutionary interpretation. The practical part of the thesis is based on the interpretation of treaties in three branches of international law (investments, cultural cooperation, taxes), with emphasis on the use of subsequent agreements and subsequent practice and on the current developments in the negotiation of new treaties and in the activities of international organizations.

This thesis examines the Vienna Convention on succession of States in respect of State Property, Archives and Debts, which was adopted in 1983 but subsequently failed to enter into force as too few states ratified it. Attention is given to the section of the Convention concerned specifically with the fate of archives in state succession, and the reasons why most of the major western nations, in particular those who had formerly or still possessed colonies, voted against the text. Given that this thesis analyses the failure of the Convention largely in terms of the political and historical circumstances surrounding it, particular attention is given to the context of decolonisation and Third World activism which sought to combat the neocolonial order which followed decolonisation, as well as the relative decline in power of the Third World during the debt crises of the 1980s. The context of historical efforts to resolve archival disputes and create legal frameworks in which to do so is also examined, before considering some of the most irreconcilable points of contention at the conference itself in part three. The concluding section considers some of the criticism leveled at the conference in its aftermath, in particular claims from those western nations which voted against it, while looking at both the subsequent consequences of this failure and the prospects for future agreements. This is a two years master's thesis in Archival Science. / Denna uppsats granskar Wienkonventionen om statssuccession med avseende på statlig egendom, arkiv och skulder, som antogs 1983 men därefter inte trädde i kraft eftersom alltför få stater ratificerade den. Fokus läggs på den del av konventionen som berör statsarkiv specifikt, och skälen till varför de flesta av de stora länderna i väst, särskilt de som tidigare eller fortfarande hade kolonier, röstade emot avtalet. Med tanke på att denna uppsats analyserar misslyckandet av konventionen till stor del med avseende på de politiska och historiska omständigheterna kring den, ägnas särskild uppmärksamhet åt kontexten av avkolonisering och tredje världsaktivismen som försökte bekämpa den neokoloniala ordningen som följde avkoloniseringen, såväl som den relativa maktminskningen i tredje världen under skuldkrisen på 1980-talet. Kontexten för historiska försök att lösa arkivtvister och skapa rättsliga ramar för att göra det undersöks också. Sedan diskuteras några av de mest oförenliga ståndpunkterna vid själva konferensen i del tre. I den avslutande delen granskas en del av den kritik som riktades mot konferensen i dess efterdyningar, särskilt påståenden från de västländer som röstade emot den, samtidigt som man tittar på de efterföljande konsekvenserna av detta misslyckande och utsikterna för framtida avtal.

À trop vouloir poser la loi étrangère en parfait symbole de la résolution des conflits de lois, les auteurs dressent une présentation manichéenne du droit international privé où la lex fori (loi du juge saisi) incarne l'indésirable. C'est oublier qu'elle est davantage utilisée que la loi étrangère en matière de litiges internationaux puisque de nombreux procédés lui octroient pleinement ou subsidiairement une position privilégiée.<br />Prenant acte de ce constat, qu'il fonde sur des considérations sociologiques (ethnocentrisme) et pragmatiques (bonne administration de la justice), l'auteur entend réhabiliter la loi du for. Sans aller jusqu'à un legeforismo, dont la traduction pratique serait l'application systématique de la lex fori, un équilibre réaliste est proposé à partir d'un rapprochement des critères de rattachement et des chefs de compétence. Le vade-mecum de ce rapprochement offre alors les clés de la complémentarité qui doit exister entre la lex fori et la loi étrangère.

Introduction to the Theory of Language Correctness. The theme of this Thesis is the novel conceptualization of the subject field, which is, in the Czech context, traditionally dealt with within the theory of language cultivation, from the perspective of the so-called ontological "socialism" (esp. Itkonen, 1978; 2003). The first two chapters explain why the subject field of the (theory of) language cultivation is to be newly approached from this very perspective. The conceptual discussion in the first chapter identifies three underresearched factors (reaction of the Protectorate elites to the Nazi occupation policy; variety-based approach to the "language" and physicalism) that had negative effect to the debate on these questions and therefore they should not be taken into consideration; the terminological discussion in the second chapter supports the claim that it is not suitable to associate the traditional term (theory of) language cultivation with this novel conceptualization. The third chapter introduces in detail the so-called ontological "socialism" according to which there are not only spatiotemporal entities, i.e. language means, but also non-spatiotemporal entities, i.e. language rules qua actually existing social facts, in the subject field of linguistics. The fourth chapter provides a...