Thesis (doctoral)--Universität Göttingen, 1972. / Includes bibliographical references (p. xvi-xxxiii).

Thèse --Bordeaux. / "Thèse ... présentée et soutenue ... le 5 juillet 1954, et mise à jour au 30 septembre 1955." On label mounted on cover: Paris, A. Pedone. Legislation included in "Annexes" (p. [213]-226). Bibliography: p. [227]-228.

University of Macau / Faculty of Law

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-04T11:47:44Z No. of bitstreams: 1 Igor Lubiana Chisté.pdf: 2024072 bytes, checksum: 130f200fc250dcfd31004924851a5480 (MD5) / Made available in DSpace on 2018-12-04T11:47:44Z (GMT). No. of bitstreams: 1 Igor Lubiana Chisté.pdf: 2024072 bytes, checksum: 130f200fc250dcfd31004924851a5480 (MD5) Previous issue date: 2018-10-19 / The purpose of this master’s thesis is to analyze the subject of “regulatory competency” when inserted in the proper field of tax law, subdue, therefore, to the limitations and inflows of the constitutional tax subsystem. It is known that, not rare, the Government conveys generic and abstract commands that resume to the terms of tax laws with the scope to enable a correctly execute and application of them. In other cases, the Executive Power itself is enabled to reduce or reestablish, through regulations, the aliquots of certain and determinate extra-fiscal and regulatory taxes. On the other hand, the constitutional system establishes material limitations that assumes their own connotations when are aimed to disciplining issues related to taxation which, essentially, involves themselves directly with individual freedom and property. In effect, this thesis will attempt to examine the regulatory activity when included in the tax context for the purpose of defining it, elucidating its species and investigating how the rules and taxation constitutional principles discipline the exercise of this administrative normative function / A proposta da presente dissertação de mestrado é analisar o tema da competência regulamentar quando inserida no campo próprio do direito tributário, sujeita, portanto, às limitações e aos influxos do subsistema constitucional tributário. Sabe-se que, não raramente, a Administração Pública veicula comandos genéricos e abstratos que se reportam aos termos de leis tributárias com o escopo de lhes viabilizar uma correta execução e aplicação. Em outros casos, o próprio Poder Executivo figura como habilitado para reduzir ou restabelecer, via regulamentos, as alíquotas de certos e determinados tributos extrafiscais e regulatórios. Em contrapartida, o sistema constitucional fixa limitações materiais que assumem conotações próprias quando voltadas a disciplinar temas afeitos à tributação que, essencialmente, se envolvem diretamente com a liberdade e com a propriedade individuais. Com efeito, este estudo intentará examinar a atividade regulamentar quando incluída no contexto tributário com a finalidade de defini-la, elucidar suas espécies e averiguar como as regras e os princípios constitucionais tributários disciplinam o exercício dessa função normativa administrativa

Tant pour la jurisprudence (constitutionnelle et administrative) que pour une partie de la doctrine, l’encadrement de la passation et de l’exécution des contrats administratifs de l’État et de ses établissements publics ainsi que des marchés des collectivités territoriales et de leurs établissements relève du domaine du règlement. Et ce, car à l’origine, l’association du droit de la commande publique aux matières relevant traditionnellement du pouvoir réglementaire autonome, telles que la procédure administrative non contentieuse et l’organisation des services publics est un fait établi. Pourtant, le désordre normatif dans les sources législatives et réglementaires du droit des contrats de la commande publique est largement dû à la place marquée du pouvoir réglementaire. Malgré la consolidation jurisprudentielle de cette dernière, des textes législatifs destinés à s’articuler avec les textes réglementaires se sont multipliés, accentuant la complexité de la matière. En général, le mouvement ascendant des sources du droit des contrats administratifs de la commande publique dans la hiérarchie des normes ces dernières années, y compris sa dimension communautaire, exige l’intervention préalable du législateur. De la sorte, la réorganisation des sources textuelles du droit des contrats de la commande publique s’impose avec la plus grande acuité par la ré-détermination des fondements constitutionnels des compétences normatives en la matière et, consécutivement, des rapports entre la loi et le règlement en faveur de la première dans l’encadrement du régime de la passation et d’exécution des contrats respectifs. L’unification du fondement constitutionnel de la compétence de la loi en matière contractuelle sur le fondement de l’article 34 qui attribue au législateur le soin de déterminer les principes fondamentaux des obligations civiles contribuera décisivement à la cohérence et à la systématisation des sources du droit de la commande publique. Une fois la compétence de la loi sauvegardée, le règlement se limitera à son rôle habituel, à savoir, un rôle secondaire et subordonné à l’égard de celle-ci. / According to the case law of the Constitutional Council and the administrative courts as well as to some public law theorists, the definition of the rules governing the award and the performance of Government administrative contracts, administrative contracts of State-depended public bodies and public contracts of local authorities falls within the scope of the regulatory powers of Government. More specifically it is argued that public procurement law is part of the rules governing the procedure of administrative decision making and the organisation of public services which are matters traditionally reserved to the autonomous regulatory power. The lack of coherence within the legislative and regulatory sources of public procurement law is mainly due to the predominant role of regulations. Despite the latter’s consolidation by the French courts, the growing number of legislative texts intended to build a coherent set of rules in this field has become a source of complexity. The transformation of the sources of the law of administrative contracts in the last few years – including the Community law dimension – requires the prior intervention of the Legislature. Therefore, the provisions governing the law of public procurement contracts should necessarily be restructured. This could be achieved through the redefinition of the constitutional basis of legislative and regulatory powers in the field of public contract law and consequently through a new balance between law and regulation with the intention of safeguarding the predominance of the former. Drafting the rules on the basis of Article 34 of the French Constitution which enables the Legislature to define the fundamental principles of civil obligations will clearly contribute to a more coherent and systematic approach regarding the sources of public procurement law.. Should the powers of the Legislature be safeguarded, the regulations will then be confined to their usual role, which is secondary and subordinate to Parliamentary Acts.