Made available in DSpace on 2017-06-01T18:18:09Z (GMT). No. of bitstreams: 1 dissertacao_rodrigo_moraes.pdf: 517685 bytes, checksum: 327b4e568df1eb7ee168d2923a00816d (MD5) Previous issue date: 2010-12-01 / The study aims to examine the criteria for allocation of tax liability for shareholders of companies. The analysis is intended to seize the criteria of rationality to be observed by the applicator of the standard when the incidence of the standard of liability and not properly identify the extent of correct interpretation of the requirements of the tax code that define the liability of shareholders. We will discuss the personality of the legal and statutory requirements for its disregard of the tax law, building the rule of law creates the legal relationship of tax and the tax liability of third parties. It will also be discussed the importance of the process and administrative procedure in the training and the tax relationship and rightly reflect the development of this process in the legitimacy of both the constitution of the tax credit as the attribution of responsibility. The main work is to establish a comparison between the presumption of liquidity and certainty of the certificate of debt outstanding and the basic guarantees of due process, the wide defense and legality to criticize the legitimacy of the claim made without the observance of these guarantees and the consequences this loss of legitimacy of the claim in any defense available to the debtor / O trabalho tem o objetivo de analisar os critérios para atribuição de responsabilidade tributária aos sócios das sociedades. A análise se destina a apreensão dos critérios de racionalidade a ser observados pelo aplicador da norma quando da incidência da norma de responsabilidade e não propriamente a identificar a extensão da correta interpretação das prescrições do código tributário que definem a responsabilidade dos sócios. Abordaremos a personalidade das pessoas jurídicas e os requisitos legais para a sua desconsideração no direito tributário, a construção da norma jurídica que cria a relação jurídica tributária, bem como a responsabilidade tributária de terceiros. Será também analisada a importância do processo e do procedimento administrativo na formação e no acertamento da relação tributária e o reflexo do desenvolvimento desse processo na legitimidade tanto da constituição do crédito tributário como da atribuição de responsabilidade. O enfoque do trabalho é estabelecer um cotejo entre a presunção de liquidez e certeza da certidão de dívida ativa e as garantias fundamentais do devido processo legal, da ampla devesa e da legalidade para criticar a legitimidade do crédito constituído sem a observância dessas garantias e as conseqüências dessa perda de legitimidade do crédito nos meios de defesa disponíveis ao devedor

Made available in DSpace on 2017-06-01T18:18:32Z (GMT). No. of bitstreams: 1 juliana_endriss_carneiro_campello.pdf: 1050750 bytes, checksum: c00645d489e43b05a2671b47b110aa05 (MD5) Previous issue date: 2014-05-21 / This research investigates the construction of legal discourse in cases decided using the concepts of "proportionality and reasonableness as decision tools. The methodology is based on the Critical Discourse Analysis (CDA), that conceives the use of language in a three-dimensional perspective, but also, the analysis of text within a discursive practice and this immersed in a social practice. This agenda of work, applied to data in legal proceedings, seeks to dislodge the idea that language is merely an instrument for the realization of Law. The approach is based on the idea that one should overcome the positivist view of ready and finished standard text, and that the normative meaning is constructed by the judge through ideologically driven textual interpretation. This study is justified by the fact that the use of "proportionality and "reasonableness" as instruments of legal legitimacy of judicial decisions has been causing drastic fluctuation of normative senses and therefore differing judgments in similar cases, masking ideological positions of the judge on social issues that permeate the judicialized conflicts. / A presente pesquisa investiga a construção do discurso jurídico nos casos decididos a partir dos conceitos de proporcionalidade e de razoabilidade como ferramentas de decisão. A metodologia inscreve-se na análise crítica do discurso (ACD) que concebe a linguagem numa perspectiva tridimensional, ou seja, a análise do texto dentro de uma prática discursiva e essa imersa numa prática social. Essa agenda, aplicada a dados na instância jurídica, busca desalojar a ideia de que a linguagem é mero instrumento para a realização do Direito. Trabalha-se com a superação da visão positivista da norma pronta e acabada no texto, partindo-se da premissa de que o sentido normativo é construído pelo juiz através da interpretação textual ideologicamente orientada. O estudo justifica-se pelo fato de que o uso da proporcionalidade e razoabilidade como instrumentos de legitimação jurídica das decisões judiciais vem acarretando drástica oscilação dos sentidos normativos e, consequentemente, decisões discrepantes em casos semelhantes, mascarando posições ideológicas do julgador sobre as questões sociais que permeiam os conflitos judicializados.

Same-sex marriage is a subject that has been heavily discussed and argued since the concept of marriage came into existence. Marriage is a relationship that most American citizens are entitled to although it is not yet a fundamental right. As of a very recent court decision, Strawser v. Strange, Civil Action No. 14-0424-CG-C1 finalized on February 9, 2015, Alabama has legalized same-sex marriage; furthermore, thirty-seven states now recognize the legality of same-sex marriage. Marriage, whether it is between a heterosexual or a homosexual couple, should be a fundamental right enjoyed by all. This thesis will explain why same-sex marriage should be a fundamental right. The research presented in this thesis will be scrutinized and thoroughly examined showing the obstacles that same-sex couples face when wanting to legally marry. The United States Constitution, the Due Process Clause, and the Equal Protection Clause will be analyzed and discussed to prove that all fifty states should allow same-sex couples to wed. Citizens view what constitutes a marriage differently depending on their upbringing and residence. This thesis will illustrate why same-sex marriage has been such a widely discussed topic, and it will investigate the influence of religion and the church. Historically, the tradition of marriage has always been between one man and one woman. By examining how the tradition of marriage is changing and using case law decisions, an argument can be formed that marriage should be a fundamental right for all people.

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The composite right to meaningful and informed participation in the criminal process comprises the right to information, the right to understand, the right to be prepared, the right to be present, the right to confrontation and the right to present one’s case. The sub-rights are not of an overarching nature such as the right to legal representation and the right of access to the law. The various rights are grouped together because they show some connection with the ability of the suspect or the accused to participate in the criminal proceedings as a legal subject, and not as an object of the proceedings as in primitive times. These rights ensure that the accused will not participate in the criminal process from an unfavourable position. The heading ‟meaningful and informed participation” is therefore a collective term for these rights. These sub-rights form part of the comprehensive right to a fair trial. The thesis examines aspects of the position of the accused in South Africa and in foreign jurisdictions such as the United States of America, Canada, New Zealand, Australia, Germany, the United Kingdom and Islamic systems. International instruments such as the European Convention for the Protection of Human Rights and decisions of the United Nations Human Rights Committee are also considered. The thesis first considers the historical perspective of the accused in primitive times when he was regarded as an object of the criminal proceedings, to the present time when he is regarded as a subject of the proceedings. The study on foreign jurisdictions reveals that for the most part, our law is in line with the law of other countries. The study also demonstrates that the various rights are not absolute. In exceptional circumstances, some diminution of the accused’s rights is necessary to protect the interests of society. Nevertheless, the courts should act cautiously and not allow the exceptions to overtake the rule. The judiciary should strive to find a better balance between the constitutional rights of the accused and the interests of society. To this end, the judicial system must be objective yet vigilant. / Criminal & Procedural Law / LL.D.

Although s 9 of the new Constitution 1 guarantees the right to life, there is no express provision which abolishes the death sentence. Whereas in the past the death sentence could only be avoided by the exercise of judicial discretion or political and public pressure, its imposition will now have to be entirely re-evaluated. Not only are all the laws of the country subject to the new Constitution, 2 but so too a Constitutional Court will be operational which will have the power to test the constitutionality of any such laws. By looking at the standards and relevant issues which are considered to define the constitutionality of the death sentence internationally, reviewing current application of the death sentence in South Africa, drawing comparisons, and by studying the problems unique to the South African situation, it will be the aim of this dissertation to determine how the death sentence will fare under a Constitutional Court. / Criminal & Procedural Law / LL. M.

International Financial Reporting Standards (IFRS) are required or permitted for use in over 100 countries across the world. IFRS are developed by the International Accounting Standards Board (IASB). The IASB, with no formal or legal mandate, is performing a task normally reserved for national standard-setters. This study sought to establish the legitimacy of IFRS by assessing the due process of the IASB. The study established that countries have different motivations for choosing IFRS which raises legitimacy concerns. The global financial crisis compounded the legitimacy challenges of IFRS by exposing due process vulnerabilities. The study established that the IFRS governance structures are dominated by powerful stakeholders especially members of the G-20. Although the due process procedures provide opportunities for participation, actual participation is still dominated by constituents from Europe. Africa and South America still account for very low proportions of governance seats and participants in standard-setting projects. / Financial Accounting / M. Com. (Accounting)

REŠOVSKÁ Radka: Participants of the civil proceedings. [Graduation theses] / Radka Rešovská - Charles University in Prague. Faculty of Law, Department of Civil Law. - Head of the Graduation theses: doc. JUDr. Alena Macková, Ph.D, Prague: PrF UK, 2011. The graduation theses deal with contemporary legal regulations of the civil proceeding participants. A big attention was dedicated to particular definitions of the participants within contentious and non-contentious proceedings. The presumptions are being analysed of which a certain person can become the participant in proceedings and the presumptions of which the participant in proceedings is legitimated to act on his/her own behalf in the trial. Object of theses are also different kinds of representation of the participants, i.e. representation at law, representation at judicial decision or representation under the power of attorney. A relevant part of theses is characteristics of the principle of equality which is reflected in status of participants of the civil proceedings and is a part of the right of due process. A body of the fundamental procedural rights and duties of participants is being presented which constitute the content of procedural relations realized by this way. Attention is concentrated on joinder of participants which are being...

L'objectif de valeur constitutionnelle d'accessibilité et d'intelligibilité de la loi, largement inspiré du discours sur la « qualité de la loi », semble consister, dans la jurisprudence du Conseil constitutionnel, en deux exigences différentes : la capacité de la loi à avertir le citoyen et la soumission de l'administration et du juge au respect de la loi. Cette étude propose une dissociation de ces deux exigences, qui renvoient à deux « qualités » distinctes de la loi : celle ex ante et celle ex post. Alors que la « qualité » ex post concerne la prédétermination de l'utilisation du texte par les autorités chargées d'appliquer la loi, la « qualité » ex ante renvoie à l'information du citoyen sur la législation en vigueur et implique un renouvellement du rapport préjuridique du citoyen au droit. Cette étude propose également une comparaison entre la jurisprudence de la Cour suprême des États-Unis – « Vagueness doctrine » – et la jurisprudence du Conseil constitutionnel relative à la « qualité de la loi » / The « Quality of law » doctrine, as found in the jurisprudence of the Constitutional Council, has two functions. First it means that a citizen must have notice of a law before it is applied to him; and second that a statute's text must be sufficiently « clear » in order to avoid arbitrary enforcement. This thesis proposes a distinction between these two functions of the « Quality of Law » doctrine; the first reflecting an ex ante principle and the latter an ex post principle. Whereas the ex post « quality » deals with misuse of the statute's text by authorities charged with enforcement, the ex ante function – fair notice of laws in force – requires a more modern meaning as the nature of law changes and its delivery becomes more fractured and unpredictable. This thesis includes a comparison of the French doctrine with a parallel doctrine in American Constitutional Law – the « Vagueness doctrine »

O objetivo desta tese é demonstrar como se pode alcançar, na cooperação jurídica internacional, o respeito ao devido processo legal, ao mesmo tempo em que sejam respeitados os ordenamentos jurídicos envolvidos. Pluralidade de ordenamentos, confiança mútua, respeito aos direitos fundamentais e o dever/necessidade de cooperar conduzem a aparentes dicotomias na apreciação da matéria, como aquela que contrapõe eficiência e garantismo. Contextualizada a cooperação e analisadas suas principais caraterísticas, afirmamos que cooperação eficaz, reconhecimento da diversidade de sistemas jurídicos e direitos dos concernidos constituem os principais vetores do instituto, cujo equilíbrio é essencial a sua correta aplicação. Partindo desta premissa, a cooperação não pode ser entendida como instrumento dedicado primordialmente ao uso da acusação, como mais uma ferramenta de combate ao crime, mas como procedimento que tem por finalidade a consecução de um processo justo. Para problematizar a forma com a qual seria garantido este processo justo, parte-se do estudo da relação bilateral entre Brasil e Estados Unidos, que congrega os principais desafios a uma cooperação embasada no respeito aos direitos fundamentais, que deve permear todos os ramos do direito e, em especial, no respeito aos direitos da defesa, que são os mais atingidos na prática deste instituto. Analisa-se também o sistema estadunidense de cooperação jurídica internacional, com ênfase em sua legislação e jurisprudência sobre o tema. Esta análise é oportuna, pois a atuação dos Estados Unidos na área é bastante intensa e sua disciplina exaustiva, constituindo o estudo do direito comparado vantajoso à tentativa de propositura de soluções a questões não resolvidas no ordenamento brasileiro, cuja carência de regulamentação conduz a incertezas. Estas incidem principalmente na salvaguarda dos direitos da defesa, alijada do processo de desenvolvimento do instituto e excluída da utilização do MLAT (Mutual Legal Assistance Treaty) e da possibilidade de interferir no deslinde da execução de um pedido de assistência. Uma vez identificados pontualmente os principais problemas, prosseguimos com a apresentação de soluções gerais, consubstanciadas em propostas de interpretação de nossa legislação. Em síntese, estas propostas são direcionadas à proteção da ampla defesa, demonstrando-se a necessidade de disponibilizar meios adequados de atuação à defesa que, em homenagem ao corolário da paridade de armas, devem ser proporcionais aos meios que possui a acusação. Além disso, a defesa deve ter a oportunidade de se manifestar em todos os momentos do cumprimento do pedido de cooperação, não devendo se constituir em regra o contraditório diferido. Por fim, as sugestões voltar-se-ão ao papel que as tradicionais causas de restrição à assistência podem desempenhar na salvaguarda dos direitos aqui estudados. / The goal of this thesis is to demonstrate how the respect to the due process of law can be achieved at the same time that the legal systems involved are respected on an international legal cooperation. The plurality of jurisdictions, mutual confidence, respect for fundamental rights and duty/need to cooperate lead to apparent dichotomies when evaluating the matter, such as the one that contrasts efficiency and guaranteeism. However, when contextualizing the cooperation and analyzing its main features, we affirm that the effective cooperation, recognition of the diversity of legal systems and the rights of those concerned are the main vectors of the institute, whose balance is essential to its correct application. Starting from this premise, cooperation cannot be understood as an instrument dedicated primarily to the use of the prosecution as another crime-fighting tool, but rather as a procedure whose purpose is to achieve a fair trial. To discuss the way in which this fair trial would be guaranteed, we start by studying the bilateral relations between Brazil and United States, which brings together the main challenges to a cooperation based on the respect for fundamental rights, which must permeate all branches of law, and, in particular, the respect to the rights of the defense, which are the ones hit the hardest in the practice of this institute. Then, the American system of international legal cooperation will be also analyzed with an emphasis on its legislation and jurisprudence on the subject. This analysis is timely, as the performance of the United States in the area is quite intense and its discipline is exhaustive, which makes the study of the comparative law beneficial to the attempt at propositioning solutions to unresolved issues in the Brazilian system, whose lack of regulation leads to uncertainty. These mainly focus on safeguarding the rights of the defense, jettisoned from the development process of the institute and excluded from the use of MLAT (Mutual Legal Assistance Treaty) and from the possibility of interfering in the outcome of the execution of a request for assistance. After promptly identifying the main problems, we proceed with the presentation of general solutions embodied in proposals for interpretation and amendment of our legislation. In summary, these proposals are directed to the protection of being heard, which demonstrate the need of making available appropriate means of action to the defense that should be proportional to the means that the prosecution has in honor of the corollary of parity of weapons. In addition, the defense should have the opportunity to manifest itself at all times of the execution of the request for cooperation and the deferred adversary proceeding should not become the rule. Finally, the suggestions will return to the role that the traditional causes of restriction to the assistance can play when safeguarding the rights studied herein.