Made available in DSpace on 2016-04-26T20:22:03Z (GMT). No. of bitstreams: 1 Rubya Floriani dos Anjos.pdf: 2049857 bytes, checksum: 84eb1b893af24fd97b76883cdd37bb9c (MD5) Previous issue date: 2013-09-23 / This paper aims to discuss the telecommunications taxation regime especially with regard to taxes on telecommunications services (which involves communications) and its earnings and infrastructure services. The differential legal liability for this segment and the relevant jurisprudence are also considered as well as the essential aspects of the taxation juridical regimes. In spite of being important, the telecommunications theme is new in the national conjuncture as its effective progress started due to the privatization and monopoly ending in 1997, according to the General Telecommunications Law n. 9.472. Although there has been respectful doctrine about telecommunications taxation, the constant technological development related to it turns the subject present and allows reinterpretations that are proposed by this thesis. The analysis method is based on the understanding of the facts which compound the incidence hypothesis of the taxation rule and especially the communications and telecommunications meanings, among others such as diffusion and information, all of them concerned with those ones. Aiming our proposal, common use concepts, technical Linguistic concepts and taxation, regulatory and constitutional juridical concepts are used to lead into the following results: i) in the private law regulations there isn t a communication concept to which the State Valued Added Tax (ICMS) should consider its incidence; ii) the telecommunications concepts prescribed by the sector rules are not suitable for the State Valued Added Tax incidence (ICMS), but they define the essential comprehensive field of the Contribution for the Social Integration Program (PIS), the Contribution for Social Security Funding (COFINS), the Fund for Universal Access to Telecommunications Services (FUST) and the Contribution for the Fund of Telecommunications Technological Development (FUNTTEL); and iii) the assertion that the telecommunications are species of the communications genus or that the concept of telecommunications defined by the General Telecommunications Law encompasses other services beyond those of the communications is possible depending on the adopted reference. This paper also refers to the Contribution to the Development of National Movies Industry CONDECINE-Telecom as well as to some Administration Regulatory Action Taxes and ends with the presentation of relevant connected subjects such as providing internet access, advertising and publicity circulation together with the most important Superior Court of Justice telecommunications jurisprudence / Aborda-se, nesse trabalho, o regime tributário das telecomunicações, com destaque aos tributos incidentes sobre: a prestação dos serviços de telecomunicações (que englobam as comunicações); as receitas deles decorrentes; e os serviços que envolvam infraestrutura. Apresentam-se, também, as obrigações acessórias diferenciadas para o setor e a jurisprudência relevante, sem deixar de tratar dos aspectos essenciais que compõem os regimes jurídicos tributários. Embora importante, o tema telecomunicações é novo na conjuntura nacional, pois seu progresso efetivo deu-se a partir de 1997 com a privatização e o fim do monopólio, como regulado pela Lei Geral de Telecomunicações nº 9.472. Sendo assim, apesar da existência de respeitada doutrina sobre a tributação nessa área, o constante desenvolvimento tecnológico em telecomunicações torna o assunto atual e permite reinterpretações, sendo esta tese uma proposta. O método de análise concentra-se na compreensão dos fatos que compõem a hipótese de incidência da norma tributária, especialmente as palavras comunicação e telecomunicação, além de outras, como difusão e informação, as quais, de certa forma, estão sempre associadas àquelas. Para tanto, utilizam-se conceitos de uso comum, conceitos técnicos com apoio da Linguística e conceitos jurídicos constitucionais, regulatórios e tributários para, finalmente, obter-se como resultados: i) não existir um conceito de comunicação previsto em diplomas do direito privado, ao qual o ICMS deva observar para incidir; ii) os conceitos de telecomunicações esses sim, previstos pela regulamentação setorial não servem para suportar a tributação pelo ICMS, mas definem o campo material de abrangência do PIS, da COFINS, do FUST e do FUNTTEL; e, iii) a afirmação de que as telecomunicações são espécie do gênero comunicações ou que o conceito de telecomunicações a partir da definição da LGT abrange outros serviços além dos de comunicação, dependendo da referência adotada. O trabalho trata, ainda, da CONDECINETelecom e de algumas Taxas de Polícia, e para concluir, apresenta temas conexos relevantes, como: o provimento de acesso à internet; veiculação de publicidade e propaganda; além das principais jurisprudências do STJ para as telecomunicações

Made available in DSpace on 2016-04-26T20:23:03Z (GMT). No. of bitstreams: 1 Antonio Mendes Feitosa Junior.pdf: 1264713 bytes, checksum: 06fa7914c647373fb99daf1cfc837d11 (MD5) Previous issue date: 2014-08-15 / This paper deals with the non-social security tax on indemnities. We seek to study what the IRS has done to encompass these indemnifications in the calculation of the levy on the payroll, saw definitions and concepts of wage and salary always arguing the unconstitutionality of no impact of these funds on the basis of such calculation social contribution, without forgetting to analyze all the precepts and language studies and tax species. Fundamental basis for the study / O presente trabalho trata da não incidência das contribuições previdenciárias sobre as verbas de caráter indenizatório. Buscamos estudar o que o fisco tem feito para englobar essas verbas indenizatórias na base de cálculo da contribuição sobre a folha de salário; vimos definições e conceitos de salário e remuneração, sempre argumentando pela inconstitucionalidade da não incidência destas verbas sobre a base de cálculo deste tipo de contribuição social, sem esquecermo-nos de analisar todos os preceitos e estudos da linguagem e das espécies tributárias. Fundamento basilar para o estudo realizado

Le droit moderne de l’environnement apparaît, en France, dans les années 1960. Il émerge de manière empirique en réaction à de grandes catastrophes écologiques et intervient dans les domaines les plus divers pour mettre en place des garde-fous juridiques propres à limiter la dégradation de l’environnement. Le droit est alors fragmenté, technique et constitue la plupart du temps un simple placage des mécanismes et des concepts juridiques classiques sur un nouvel objet : l’environnement. Le manque de cohérence et de construction du droit est progressivement pallié par l’affirmation de principes, l’édiction d’un Code et la consécration de la Charte constitutionnelle de l’environnement. En outre, au gré des réformes, le droit se construit autour de nouveaux concepts. Les concepts écologiques, qualifiés auparavant d’insuffisants pour appréhender l’environnement sont complétés avec la prise en compte, par exemple, des concepts d’écosystème, de processus écologiques ou de solidarité écologique. Une dimension conceptuelle du droit de l’environnement émerge en droit positif avec les notions phares de patrimoine commun de l’humanité, de développement durable, de précaution, d’irréversibilité, susceptible d’en rassembler les morceaux épars et d’affirmer la maturité du droit de l’environnement. La conceptualisation récente du droit de l’environnement participe d’une construction plus aboutie et d’une simplification et généralisation de la matière. / Modern environmental law appeared in France in the 1960s. It emerged empirically in response to major ecological disasters and intervened in the most diverse fields to set up legal safeguards to limit the environmental degradation. The law was then fragmented, technical and usually constituted a mere plating of conventional legal mechanisms and concepts on a new object: the environment. The lack of coherence and the construction of the law was gradually mitigated by the assertion of principles, the enactment of a Code and the consecration of the Constitutional Charter of the Environment. In addition, as the reforms proceed, law is being built around new concepts. Ecological concepts, previously qualified as insufficient to understand the environment, are supplemented by taking into account, for instance, ecosystem concepts, ecological processes or ecological solidarity. A conceptual dimension of environmental law emerges in positive law with the flagship notions of the common heritage of humanity, sustainable development, precaution, irreversibility, capable of gathering scattered pieces and asserting the maturity of environmental law. The recent conceptualization of environmental law is part of a more complete construction and a simplification and generalization of the subject matter.