O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o interesse privado do contribuinte contra a tributação indevida, excessiva ou intempestiva. O conflito entre fisco e contribuinte dá lugar à cooperação, e a norma tributária converte-se em ferramenta jurídica de indução de comportamentos e transformação da sociedade. Por isso, no estudo do tema, destaca-se não apenas a maneira como a regra de incentivo opera em relação ao dever fiscal, para eliminá-lo ou reduzi-lo, mas especialmente o modo como ela afeta a arrecadação fiscal e a conduta dos destinatários legais. Para tanto, propõe-se modelo de análise atento a três elementos: finalidade, regra e efeito externo. É fundamental considerar os propósitos que orientam a formulação da regra de incentivo, assim como os resultados concretos que produz. Essa forma de enxergar o fenômeno da exoneração fiscal favorece o controle de resultados e permite dar conta dos incentivos e renúncias fiscais como dois aspectos do mesmo fenômeno jurídico. / The text discusses the concept and legal regime of tax expenditure and tax incentives in the Brazilian Legal Framework. These measures derive from exercise of same legislative competency which establishes tax exaction, but the legal problems that derive from it are not exactly the same as those that included in revenue issue. More than simple fiscal rules, laws that constitute tax incentives are instruments of intervention and transformation of social reality, and need to be examined in this manner. It is no longer a question of safeguarding the taxpayers private interest against undue, excessive or hastily taxation. The conflict between the Public Treasury and taxpayers is replaced by cooperation, and the tax rule is converted into a legal instrument used to induce behaviors and to transform society. Hence, while studying the topic, not only how incentives rules relate to fiscal duty in order to eliminate or reduce it matter, but especially how they affect tax exaction and the conduct of its legal receiver. Therefore, an analytical model composed of the following three elements is proposed: purpose, rule and external effect, It is also fundamental to consider the intentions that guide formulation of incentives rule and its actual results. The way of foreseeing the fulfillment a tax duty enhances control over its results and allows rendering tax waivers incentives as two aspects of the same legal phenomenon.

In recent years, the attention of lawyers and Law students in the legal skills has greatly increased.In this round table, the rapporteurs deliberate about their possible limits, regulation and enforcement, and give a vision about the future of the practice of Law. / En los últimos años, se ha incrementado notablemente el interés de abogados y estudiantes de Derecho por las destrezas legales.En esta mesa, los ponentes reflexionan sobre sus límites, regulación y aplicación, y dan una visión del futuro del ejercicio del Derecho.

O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o interesse privado do contribuinte contra a tributação indevida, excessiva ou intempestiva. O conflito entre fisco e contribuinte dá lugar à cooperação, e a norma tributária converte-se em ferramenta jurídica de indução de comportamentos e transformação da sociedade. Por isso, no estudo do tema, destaca-se não apenas a maneira como a regra de incentivo opera em relação ao dever fiscal, para eliminá-lo ou reduzi-lo, mas especialmente o modo como ela afeta a arrecadação fiscal e a conduta dos destinatários legais. Para tanto, propõe-se modelo de análise atento a três elementos: finalidade, regra e efeito externo. É fundamental considerar os propósitos que orientam a formulação da regra de incentivo, assim como os resultados concretos que produz. Essa forma de enxergar o fenômeno da exoneração fiscal favorece o controle de resultados e permite dar conta dos incentivos e renúncias fiscais como dois aspectos do mesmo fenômeno jurídico. / The text discusses the concept and legal regime of tax expenditure and tax incentives in the Brazilian Legal Framework. These measures derive from exercise of same legislative competency which establishes tax exaction, but the legal problems that derive from it are not exactly the same as those that included in revenue issue. More than simple fiscal rules, laws that constitute tax incentives are instruments of intervention and transformation of social reality, and need to be examined in this manner. It is no longer a question of safeguarding the taxpayers private interest against undue, excessive or hastily taxation. The conflict between the Public Treasury and taxpayers is replaced by cooperation, and the tax rule is converted into a legal instrument used to induce behaviors and to transform society. Hence, while studying the topic, not only how incentives rules relate to fiscal duty in order to eliminate or reduce it matter, but especially how they affect tax exaction and the conduct of its legal receiver. Therefore, an analytical model composed of the following three elements is proposed: purpose, rule and external effect, It is also fundamental to consider the intentions that guide formulation of incentives rule and its actual results. The way of foreseeing the fulfillment a tax duty enhances control over its results and allows rendering tax waivers incentives as two aspects of the same legal phenomenon.

Text in Afrikaans / Alhoewel die Grondwet van die Republiek van Suid-Afrika die bestaande reg op regsverteenwoordiging uitgebrei het tot sy logiese eindpunt, is daar geen vaste inhoud aan hierdie reg gegee nie en sal die howe die omvang daarvan moet ontwikkel. Hierdie reg kan weens die heersende sosiale en ekonomiese omstandighede nie 'n absolute reg wees nie. Indien 'n beskuldigde nie 'n regsverteenwoordiger kan bekostig nie, sal een op staatsonkoste aan horn verskaf word, maar slegs indien <lit andersins tot wesentlike onreg sal lei. In so 'n geval het die beskuldigde nie die reg op 'n regsverteenwoordiger van sy keuse nie. Effektiewe regsverteenwoordiging word ook nie gewaarborg nie. Daar word derhalwe steeds nie aan die sine qua non van 'n volledige strafregplegingstelsel soos <lit oor tyd in die Verenigde State van Amerika ontwikkel het, <lit is die verskaffing van kostelose regsverteenwoordiging aan elke behoeftige persoon beskuldig van 'n emstige misdaad, voldoen nie / Although the Constitution of the Republic of South Africa has extended the existing right to legal representation to its logical conclusion, no definitive substance has been given to this right and the courts will have to develop the purview thereof. This right cannot be an absolute right because of ruling social and economic circumstances. Should an accused not be able to afford a legal representative, one will be supplied to him at state expense, but only if substantial injustice would otherwise result. In such an event the accused is not entitled to a legal representative of his choice. Effective legal representation is also not guaranteed. There is therefore still not compliance with the sine qua non of a comprehensive criminal justice system as has developed over time in the United States of America, that is the provision of free legal representation to every indigent person accused of a serious crime / Criminal & Procedural Law / LL.M. (Straf en Prosesreg)

Text in Afrikaans / Alhoewel die Grondwet van die Republiek van Suid-Afrika die bestaande reg op regsverteenwoordiging uitgebrei het tot sy logiese eindpunt, is daar geen vaste inhoud aan hierdie reg gegee nie en sal die howe die omvang daarvan moet ontwikkel. Hierdie reg kan weens die heersende sosiale en ekonomiese omstandighede nie 'n absolute reg wees nie. Indien 'n beskuldigde nie 'n regsverteenwoordiger kan bekostig nie, sal een op staatsonkoste aan horn verskaf word, maar slegs indien <lit andersins tot wesentlike onreg sal lei. In so 'n geval het die beskuldigde nie die reg op 'n regsverteenwoordiger van sy keuse nie. Effektiewe regsverteenwoordiging word ook nie gewaarborg nie. Daar word derhalwe steeds nie aan die sine qua non van 'n volledige strafregplegingstelsel soos <lit oor tyd in die Verenigde State van Amerika ontwikkel het, <lit is die verskaffing van kostelose regsverteenwoordiging aan elke behoeftige persoon beskuldig van 'n emstige misdaad, voldoen nie / Although the Constitution of the Republic of South Africa has extended the existing right to legal representation to its logical conclusion, no definitive substance has been given to this right and the courts will have to develop the purview thereof. This right cannot be an absolute right because of ruling social and economic circumstances. Should an accused not be able to afford a legal representative, one will be supplied to him at state expense, but only if substantial injustice would otherwise result. In such an event the accused is not entitled to a legal representative of his choice. Effective legal representation is also not guaranteed. There is therefore still not compliance with the sine qua non of a comprehensive criminal justice system as has developed over time in the United States of America, that is the provision of free legal representation to every indigent person accused of a serious crime / Criminal and Procedural Law / LL.M. (Straf en Prosesreg)

Sammanfattning Yttrandefriheten utgör en av grundbultarna i en demokratisk rättsstat. I svensk rätt är den grundlagsskyddade yttrandefriheten, reglerad i TF och YGL, starkt förankrad. De inskränkningar som får göras i denna bygger på noggranna överväganden. Att utpeka annan fysisk person såsom brottslig, klandervärd i sitt levnadssätt eller eljest lämna uppgift som är ägnad att utsätta denna för andras missaktning utgör förtal. Förtal är såväl ett yttrandefrihetsbrott enligt 7 kap. 4 § p. 14 TF, som ett brott mot person enligt 5 kap. 1–2 §§ BrB. Det som den svenska förtalsregleringen syftar till att skydda är den objektiva äran: anseendet, det goda namnet och ryktet hos det potentiella offret.   I svensk rätt har intagits en ståndpunkt om att juridiska personer inte är berättigade till ett rättsligt skydd vid förtal, eftersom förtalet inte anses angripa någons anseende. Införandet av ett straffrättsligt ansvar vid förtal mot juridisk person har föreslagits, men avfärdats med motiveringen att det skulle utgöra en omotiverad inskränkning i yttrandefriheten. I vissa utländska rättssystem, vilka upprätthåller en stark yttrandefrihet, åtnjuter juridiska personer dock ett rättsligt skydd mot förtal genom straffrättslig eller civilrättslig lagstiftning. Juridiska personer åtnjuter därtill flertalet grundläggande ekonomiska och personliga fri- och rättigheter inom unions- och konventionsrätten. Av nämnda fri- och rättigheter är rätten till effektiva rättsmedel av särskild betydelse. Därtill är medlemsstater i Europeiska unionen (EU) skyldiga att tillhandahålla effektiva rättsmedel till enskilda för att säkra ett effektivt domstolsskydd. Det har ännu inte prövats huruvida en särskild civilrättslig skadeståndsreglering vid förtal mot juridisk person bör införas i svensk rätt, i syfte att skapa ett effektivt rättsmedel som är mindre benäget att inskränka yttrandefriheten.   I förevarande framställning konstateras att juridiska personer åtnjuter ett kommersiellt anseende och ett rykte som kan bli föremål för kränkningar genom förtal. Skadeverkningarna av förtal är i huvudsak ekonomiska. Svensk rätt, avseende bristen på rättsmedel vid förtal mot juridisk person, är oförenlig med unions- och konventionsrätten, eftersom den riskerar att direkt kränka juridiska personers grundläggande fri- och rättigheter. I svensk rätt existerar en möjlighet att reglera förtal mot juridisk person i skadeståndslagen (1972:207). Direkta ingrepp i den grundlagsskyddade yttrandefriheten undviks därigenom. Det särskilda civilrättsliga skyddet som i förevarande framställning föreslås, bör omfatta ogrundade uppgifter som utgör anklagelser om brott vilka har begåtts inom den juridiska personens verksamhet eller i dennas namn, eller eljest ogrundade uppgifter om specifik omständighet. Det nämnda skyddet mot förtal bör kunna göras effektivt genom införandet av en särskild skadeståndsregel.