O objetivo deste trabalho é demonstrar a insuficiência do uso exclusivo do método literal de interpretação das isenções e sugerir critérios interpretativos e argumentativos adequados que permitam sem margem à arbitrariedade, mais intensamente promover os fins a que essas normas se destinam. Com base na disposição do artigo 111 do CTN, os dispositivos legais que se referem às isenções devem ser interpretados literalmente e, a análise de decisões dos Tribunais Superiores do País e da doutrina nacional demonstra que, na maior parte das vezes, a interpretação literal é adotada como forma de restringir a incidência das normas isencionais, sem levar em conta as finalidades que lhes são subjacentes. Assim, por meio de um método analítico voltado para a prática, ao analisar a estrutura e as principais características das normas isencionais, conclui-se que, tratando-se de normas com funções precipuamente extrafiscais, que se relacionam com a eficácia dos direitos fundamentais, o processo hermenêutico não pode ficar restrito à interpretação literal. Desse modo, cabe reconstruir o significado da disposição contida no art. 111, a fim de afastar a interpretação puramente literal das isenções e possibilitar ao intérprete o emprego de outros métodos interpretativos para a adequada aplicação das regras isencionais. Deve possibilitar, em especial, o uso do método sistemático-teleológico, já que as isenções não podem ser concedidas senão em razão de uma finalidade pública relevante (valores protegidos constitucionalmente), a qual precisa ser devidamente reconhecida e considerada pelo aplicador do Direito. O processo hermenêutico, no entanto, deve ser referendado por um processo lógico argumentativo que justifique a adoção de tais métodos. / The objective of this work is to demonstrate the insufficiency of the exclusive use of the literal method for interpretation of exemptions, and to suggest appropriate interpretative and argumentative criteria that allows no room for arbitrariness, and intensely promotes the purposes for which these standards are intended. Based on the provision of article 111 from CTN, the legal provisions that refer to exemptions must be interpreted literally and the analysis of decisions of the Higher Courts in the country with the national doctrine shows that, in most cases, the literal interpretation is adopted as a way to restrict the incidence of exemptions standards, with no regard to the purposes that are implied. Therefore, by means of an analytical method facing the practice, analyzing the structure and the main features of the exemption rules, it is concluded that in the case of standards as primarily extra tax which relates to the effectiveness of the fundamental rights, the hermeneutic process can not be restricted to literal interpretation. Thus, it is to establish the meaning of the provision in article 111, in order to avoid the purely literal interpretation of the exemptions and to enable the interpreter the use of other interpretative methods for the adequate application of exemption rules. It should allow, in particular, the use of systematic-teleological method, since the exemptions can not be granted, except by reason of a relevant public purpose (constitutionally protected values), which needs to be properly recognized and regarded by the jurisconsult. The hermeneutic process, however, must be approved by a logical-argumentative process that justifies the adoption of such methods.

Law / LL.M.

1 Abstract Block exemptions are very specific institute of competition law but although they have existed in European law for many decades, their application is not well-known in public. Certain activities in an economic competition were generally considered distorting the free competition and thus being undesirable so the EU institutions decided to prohibit them unless otherwise provided. The cartels and state aid generally bring imbalance and unfair conditions in the internal market, but there are certain circumstances which justify their usage and allowance in some cases. The actions, which are allowed due to their specific circumstances and under certain conditions, are provided in the form of so called block exemptions. Block exemptions are issued in two areas of competition law, agreements between undertakings and state aid. Agreements between undertakings, i.e. cartels, which affect the business in the internal market, are prohibited by Art. 101 (1) TFEU and the block exemptions determine the categories of cartels which can be allowed. On the other side, the state aid is only considered as incompatible with the internal market in Art. 107 (1) TFEU. According to Art. 108 (1, 3) TFEU, the Commission has to be notified by Member States about every state aid which is scheduled to be provided in advance...

O objetivo central desta dissertação é realizar uma análise crítica da política de informática brasileira adotada na década de noventa sob uma perspectiva jurídica. O mote principal é utilizar a Lei de Informática (Lei 8.248/91 e modificações posteriores), seus dispositivos e incentivos, tanto como objeto de análise quanto como centro de referência para compreensão do setor e da política pública adotada. A questão que se propõe responder é que papel pode ser atribuído ao direito dentro de uma política pública setorial voltada ao desenvolvimento de uma indústria de grande importância na economia contemporânea e com alta dinâmica tecnológica como o setor de informática. Na primeira parte realiza-se uma revisão da literatura econômica sobre política industrial e intervenção do Estado na economia, a fim de se estabelecer os marcos teóricos do estudo empírico. Nos dois capítulos subseqüentes é feita a reconstrução histórica da antiga política de informática (a reserva de mercado) dos anos setenta e oitenta, e do novo conjunto de incentivos instituídos nos anos noventa com a Lei de Informática, tentando entender porque uma política inicialmente pensada para durar até 1997 já foi renovada por duas vezes, tendo por prazo atual de duração o ano de 2019. Também é realizado um estudo das três principais ferramentas jurídicas adotadas na nova política (o Plano Produtivo Básico, as exigências de pesquisa e desenvolvimento e o fundo setorial CT-Info), abordando a racionalidade adotada para atacar os problemas identificados, e como o direito e o arcabouço normativo se encaixam e são utilizados dentro dessa racionalidade. Ao final, tenta-se retomar sinteticamente as análises anteriores, respondendo à pergunta sobre a função do direito em três frentes: (i) como elemento que, uma vez positivado como norma jurídica, exerce influência para a evolução ou evolver posterior da política; (ii) como ferramenta jurídica de política industrial utilizada pela Lei de Informática; e (iii) como elemento explicativo fundamental para compreender a própria construção e desenvolvimento do mercado de informática no país. / The main purpose of this essay is to critically analyze under a legal perspective the Brazilian informatics policy adopted during the nineties. The strategy may be described as using the Informatics Law (Law no 8.248/91 and latter amendments), its rules and incentives as the central object of analysis and as a guidance to understand the industry and the public policy. The question to be answered herein is what role may be ascribed to Law in an industry targeted public policy aimed at promoting the development of an industry of great importance in todays economy and with high technological dynamics such as the informatics industry. The first part reviews the economic literature on industrial policy and State intervention in the economy, in order to establish the theoretical grounds of the empirical study. In the two subsequent chapters there is a historical analysis of the former informatics policy (the market reserve) in the seventies and the eighties, and of the new policy established with the Informatics Law in the nineties, arguing why a policy initially thought to last up to 1997 was renewed twice already, with a current deadline in 2019. It is also presented a research on the three most important legal instruments of the new policy (the Basic Productive Plan, the investments required on research and development and the industry specific fund CT-Info), including a study of the rationale intended to correct the identified problems, and how the Law and legal arrangements fit and were used within such rationalities. Finally, the main theses defended along the essay are jointly reviewed, thus answering the question regarding the role of Law in three different ways: (i) as an element that, once approved as legal provision, exerts influence on the further evolution of the public policy in question; (ii) as an industrial policy legal instrument used within the Informatics Law; and (iii) as a fundamental explanatory element to comprehend the constitution and development of the Brazilian informatics market itself.

Made available in DSpace on 2016-04-26T20:19:42Z (GMT). No. of bitstreams: 1 Juliana Oliveira Domingues.pdf: 2326011 bytes, checksum: 148f72fc5d3e915290167f2a57667018 (MD5) Previous issue date: 2010-11-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The discussion about the relationship between competition defense and international trade is not a novelty. However, even in the globalized world there are countries that still lack the necessary expertise to deal with conducts of foreign agents that may distort the competition within their markets. International organizations have taken steps to discuss best practices and offer support to countries that intend to develop or improve their competition laws and policies and, in particular, to fight against the effects of anticompetitive practices. In the past it was argued that a set of multilateral competition rules should be created in view of international anticompetitive conducts and the use of artificial protectionist measures directed to annul the competition of imported products. However, the creation of multilateral competition rules has not been the focus of recent debates. The present study starts from the premise that the law is fundamental to development. The notion of development adopted herein is extensive, and based mainly in the new institutionalism (Douglass North) and in development as freedom (Amartya Sen). The analysis performed in this study was directed to export cartel practices that are antitrust exemptions in most jurisdictions and may be harmful to development. Export cartels may generate international trade distortions, especially in less developed or developing countries that do not have the expertise to handle such conducts. This theme has not been sufficiently debated even because it is a very particular conduct that relies on governmental support more often than not. Notwithstanding, in light of the need to foment development and based on the premises adopted in the present study, it is clear that such theme should be granted proper treatment considering the existing interface between competition and international trade. So, this study intends to deepen the analysis of export cartel exemptions and, within the development context that was adopted, indicate the need to create specific multilateral rules to regulate such practice / A discussão sobre a relação entre a defesa da concorrência e o comércio internacional não é nova. Entretanto, mesmo no mundo globalizado existem países que ainda carecem do conhecimento necessário para tratar das condutas de agentes estrangeiros que possam distorcer a concorrência em seus mercados. As organizações internacionais têm envidado esforços para discutir as melhores práticas e para oferecer suporte aos países que desejam criar ou aprimorar suas leis e políticas de concorrência, especialmente para combater os efeitos de práticas anticoncorrenciais. No passado houve muita argumentação sobre a necessidade de se criar um conjunto de regras multilaterais de concorrência em razão das condutas anticoncorrenciais que tem dimensão internacional e também pelo uso de medidas artificiais com fins protecionistas direcionados a anular a concorrência dos produtos importados. No entanto, a criação de regras multilaterais de concorrência não tem sido o foco dos debates recentes. No presente estudo, parte-se da premissa que o direito possui um papel fundamental na promoção do desenvolvimento. A noção de desenvolvimento adotada é mais ampla, baseada principalmente no novo institucionalismo (Douglass North) e no desenvolvimento como liberdade (Amartya Sen). A análise realizada voltou-se à prática dos cartéis de exportação, que são isenções antitruste em grande parte das jurisdições e que podem prejudicar o processo de desenvolvimento. Os cartéis de exportação podem gerar distorções ao comércio internacional, especialmente aos países menos desenvolvidos ou em desenvolvimento que não possuem expertise para lidar com essas condutas. Esse tema tem sido pouco debatido até mesmo por tratar-se de conduta com muitas particularidades e que conta, muitas vezes, com o apoio governamental. Contudo, diante da necessidade de fomentar o desenvolvimento e com base nas premissas adotadas neste estudo, entende-se que o tema precisa ter um tratamento adequado, considerando a interface existente entre a concorrência e o comércio internacional. Assim, o presente estudo aprofundará a análise das isenções aos cartéis de exportação e, dentro do contexto de desenvolvimento adotado, apontará a necessidade de criação de regras multilaterais específicas que regulem essa prática

La presente investigación pretende demostrar que el impacto tributario de la distribución directa e indirecta de utilidades influye en reducir la pérdida de la exoneración del Impuesto a la Renta en las Organizaciones No Gubernamentales del rubro educacional de los Distritos de San Isidro y Miraflores. El inciso b) del artículo 19 de la Ley del Impuesto a la Renta menciona los requisitos para obtener dicho beneficio de exoneración. A partir de un análisis de casos emitidos por el tribunal fiscal con relación a la pérdida de dicho beneficio se obtuvieron las hipótesis de la presente investigación, las cuales se detallarán en los siguientes capítulos. La presente tesis se desarrollará en 5 capítulos. En el primer capítulo, se describirá la legislación peruana con respecto a las ONG y la posición que tiene el tribunal fiscal sobre la distribución directa e indirecta de utilidades. En el segundo capítulo, se plantean los problemas, las hipótesis a validar, los objetivos propuestos y las limitaciones. En el tercer capítulo, se procederá a describir el tipo de investigación y la metodología a utilizada que es la mixta. En el cuarto capítulo, se presenta el desarrollo de la investigación cualitativa y cuantitativa, adicionalmente se describe un caso práctico con el objetivo de medir el impacto económico en los estados financieros de una ONG si esta pierde la exoneración del Impuesto a la Renta. En el quinto capítulo, se analizará los resultados de las entrevistas realizadas a 4 profesionales con una larga trayectoria en el rubro de las ONG, asimismo se realizará el análisis de 10 encuestas realizadas a una muestra conformada por gerentes, contadores y especialistas tributarios en Organizaciones No Gubernamentales, además se analizará el caso práctico planteado. Por último, se detallarán las conclusiones y recomendaciones. / This research aims to demonstrate the tax impact of the direct and indirect distribution of profits influences the loss of income tax exemption in the Non-Governmental Organizations of Educational Law of the San Isidro and Miraflores Districts. Subsection b) of article 19 of the Income Tax Law and the requirements to obtain said exemption benefit. From an analysis of cases issued by the tax court related to the loss of said benefit, the hypotheses of the present investigation were obtained, which will be detailed in the following chapters. This thesis will be developed in 5 chapters. In the first chapter, Peruvian legislation is described with respect to Non-Governmental Organizations and the position of the tax court on the direct and indirect distribution of profits. In the second chapter, the problems, the valid hypotheses, the proposed objectives and the limitations are posed. In the third chapter, we will proceed to describe the type of research and the methodology for that mixture. In the fourth chapter, the development of qualitative and quantitative research is presented, in addition a practical case is described with the objective of measuring the economic impact in the financial statements of an ONG, the responsibility of the Income Tax is lost. In the fifth chapter, the results of interviews with 4 professionals with a long career in the field of ONG will be analyzed, while the analysis of 10 responses to a sample made up of managers, accountants and tax specialists in organizations is shown. Non-Governmental, in addition to analyzing the case study. Finally, the conclusions and recommendations are detailed. / Tesis

Tyrimo objektas – verslo plėtrą įtakojantys Lietuvos Respublikos mokesčiai. Tyrimo dalykas – mokesčių įtaka verslo plėtrai. Tyrimo tikslas – nustatyti mokesčių įtaką smulkaus ir vidutinio verslo plėtrai Lietuvoje. Uždaviniai: 1. Nustatyti smulkaus ir vidutinio verslo plėtros tendencijas apmokestinimo kontekste. 2. Identifikuoti pagrindines smulkaus ir vidutinio verslo apmokestinimo problemas. 3. Atlikus Lietuvos Respublikos smulkaus ir vidutinio verslo apmokestinimo analizę, parengti pasiūlymus Lietuvos Respublikos mokesčių pakeitimams, kurie padėtų skatinti smulkaus ir vidutinio verslo plėtrą. Tyrimo metodai: mokslinės literatūros ir teisės aktų analizė ir sintezė, ekonominiai-statistiniai duomenų rinkimo ir analizės metodai; rodiklių grupavimo, palyginimo ir grafinio vaizdavimo būdai. Tyrimo rezultatai: • Pirmoje darbo dalyje ištirta smulkaus ir vidutinio verslo būklė ir plėtros tendencijos, įvertinta apmokestinimo uždavinių ir principų taikymas ūkio subjektams, apibrėžta smulkaus ir vidutinio verslo apmokestinimo ypatumai ir problemos. • Antroje darbo dalyje išanalizuota mokesčių įtakos ūkio subjektams vertinimo metodai, išskiriama tiesioginių ir netiesioginių mokesčių bei įmokų įtaka įmonės veiklai, pateikiama apmokestinimo įtakos Lietuvos smulkaus ir vidutinio verslo veiklai ir plėtrai tyrimo etapai. • Trečioje dalyje pateikiama mokesčių įtakos smulkaus ir vidutinio verslo ūkio subjektų plėtrai įvertinti modelio adaptavimo rezultatai, nustatyta įmonės veiklos rezultatų... [toliau žr. visą tekstą] / Research objective – effective taxation regulation on business expansion in the Republic of Lithuania. Research purpose – taxation influence on business. Research aim – determine taxation influence on small and medium sizes business development in Lithuania Aims: 1. Determine small and medium business development trends in light of taxation 2. Identify major small and medium business taxation problems. 3. Upon completion of analysis, to present suggestions in the Lithuanian regulation of taxation in order to promote small and medium business development. Research methods: analysis and synthesis of academic literature and taxation regulations, economical – statistical data collection and analysis; data compilation, comparison and graphic depiction methods. Research Results: • The first part of the Thesis presents current state of small and medium business, its development tendencies. It has summarized application of taxation aims and fundamentals on business entities and also summarized small and medium business taxation problems and peculiarities. • The second part of the Thesis has analyzed the valuation methods of taxation effect; direct and indirect taxation on business organization; taxation effect evaluation research stages. • The third part of the Thesis presents the research method application results where it has determined the correlation between business development results and taxation burden and as well the effect in the light of exemptions and... [to full text]

This thesis consists of three essays within the field of applied environmental economics, with the common basic aim of analyzing effects of Swedish environmental policy. Starting out from Swedish environmental goals, the thesis assesses a range of policy-related questions. The objective is to quantify policy outcomes by constructing and applying numerical models especially designed for environmental policy analysis. Static and dynamic multi-sectoral computable general equilibrium models are developed in order to analyze the following issues. The costs and benefits of a domestic carbon dioxide (CO2) tax reform. Special attention is given to how these costs and benefits depend on the structure of the tax system and, furthermore, how they depend on policy-induced changes in "secondary" pollutants. The effects of allowing for emission permit trading through time when the domestic long-term domestic environmental goal is specified in CO2stock terms. The effects on long-term projected economic growth and welfare that are due to damages from emission flow and accumulation of "local" pollutants (nitrogen oxides and sulfur dioxide), as well as the outcome of environmental policy when costs and benefits are considered in an integrated environmental-economic framework. / Diss. Stockholm : Handelshögsk., 2001

Submitted by Amanda Miranda Fantinatti (miranda.a.amanda@gmail.com) on 2015-03-11T12:05:07Z No. of bitstreams: 1 Dissertação_AMF Versão Final2.pdf: 693727 bytes, checksum: ded134187b2dabf9800ef72bbf7ccfb3 (MD5) / Approved for entry into archive by JOANA MARTORINI (joana.martorini@fgv.br) on 2015-03-11T12:11:26Z (GMT) No. of bitstreams: 1 Dissertação_AMF Versão Final2.pdf: 693727 bytes, checksum: ded134187b2dabf9800ef72bbf7ccfb3 (MD5) / Made available in DSpace on 2015-03-11T13:03:05Z (GMT). No. of bitstreams: 1 Dissertação_AMF Versão Final2.pdf: 693727 bytes, checksum: ded134187b2dabf9800ef72bbf7ccfb3 (MD5) Previous issue date: 2015-02-11 / A eclosão da crise financeira internacional de 2008 colocou o uso da política fiscal novamente no radar dos formuladores de políticas públicas como forma de impulsionar a atividade econômica. No presente trabalho, analisamos a desoneração do IPI sobre automóveis com o objetivo de fornecer contribuições em duas direções: i) estimar e calibrar um modelo DSGE de pequena escala para o Brasil que incorpore esse aspecto e ii) analisar o impacto específico dessa política nas principais variáveis macroeconômicas à luz do modelo. Os resultados sugerem que o impacto desse estímulo fiscal foi inicialmente positivo em estimular a atividade, mas com efeitos decrescentes. / The outbreak of the 2008 financial crisis put the fiscal policy again in the spotlight as a way to boost economic activity. In this paper, we analyze the IPI tax exemption on vehicles aiming to contribute in two directions: i) estimate and calibrate a small scale DSGE model for Brazil that incorporates this aspect; and ii) evaluate the impact of this specific policy on the main macroeconomic variables through the lens of the model. Our results suggest that the impact of this fiscal stimulus was initially positive in boosting economic activity, however with diminishing effects.

During the spring of 2014 two midwives in Sweden were denied work because they refused to perform abortion on the grounds of their religious beliefs. Shortly after the health authorities were sued for discrimination. The purpose of this study is to examine whether there should be room for exemptions based on one’s conscience in a neutral liberal state. This essay applies Cécile Labordes theory of individual exceptions and liberal justices on the midwives’ case in Sweden to perform this purpose. Should, or could, they have been exempted from performing abortion and thus be allowed to work as midwives? This essay’s analysis demonstrates that the current case is not compatible with justice and there is thus no room for exemptions on a national level. However, there should be space for exemptions for cases that are compatible with justice, in order for all citizens in a pluralistic society to live in accordance with their own conception of the good.