Made available in DSpace on 2016-04-26T20:20:36Z (GMT). No. of bitstreams: 1 Talita Pimenta Felix Wolkart.pdf: 3878590 bytes, checksum: ca923792d9cf0ef485852007d980156e (MD5) Previous issue date: 2011-10-26 / This work aims to study the incidence of double taxation. In this keynote, we will proceed to its logical classification, then build the species in step with the legal system of positive law and will point out the nuances pertaining to each. As well, we will draw the syntactic parallel of the identity of each legal species and subspecies according to the appearance of the binomial incidence hypothesis and basis of calculation. At the end, we will review the position taken by the Supreme Court in the last decade, offering a complement to current legal analysis / O presente trabalho traz como objeto de estudo a dupla incidência tributária. Nesta tônica, procederemos à sua classificação lógica, posteriormente, construiremos as espécies jurídicas em compasso com o sistema do direito positivo e apontaremos as nuanças atinentes a cada uma. Bem como, traçaremos o paralelo sintático da identidade de cada uma das espécies e subespécies jurídicas conforme a semelhança do binômio hipótese de incidência e base de cálculo. Ao final, analisaremos criticamente o posicionamento adotado pela Corte Suprema na última década, propondo uma complementação à análise jurídica atual

Made available in DSpace on 2016-04-26T20:21:11Z (GMT). No. of bitstreams: 1 Cesar Augusto Di Natale Nobre.pdf: 1480978 bytes, checksum: 2405439b7577c23a991719be45b657c5 (MD5) Previous issue date: 2012-10-02 / This study aims to identify the role of Government in promoting and inducing certain practices considered as social interest. More specifically, it addresses the social integration of people with disabilities through their work as well as analyses the legal nature of the "Lei de Cotas", whether as labour obligation or administrative restriction to the property. The public policy concerning the issue at hand deals with the imposition on companies to hire fixed percentage of its staff of employees considering disabled people and rehabilitated peopleby Social Security and was instituted by Law 8.213/91, titled "Lei de Cotas" as described above. This study is intended to discussthe role of Public Administration within this context, as it suggests that for the effective implementation of the constitutional right to social inclusion, which should be provided to these people,the institution of public policy would be more efficient in encouraging this kind of hiring if in combination with the Lei de Cotas , which means, the exercise of public function by Induction Administration, as it is called by the doctrine, and not merely the exercise of the traditional policepower to supervising the entrepreneurial activity, or exclusively by Orderly Administration. Moreover, it is intended to discuss the National Policy on Social Inclusion of Persons with Disabilities, established by Law 7.853/89, in order to understand the role of the Third Sector and Public Administration considering the social inclusion of this group, objectifying to propose new directions for implementation of these rights / Esta dissertação busca identificar o papel do Estado no fomento e na indução a determinadas práticas consideradas como de interesse social. Mais especificamente, aborda a inserção social dos portadores de deficiência por meio do seu trabalho, bem como analisa a natureza jurídica da Lei de Cotas , se de obrigação trabalhista ou de restrição administrativa à propriedade. A política pública acerca do tema em questão trata da imposição às empresas de contratar percentual de seu quadro fixo de empregados considerando pessoas portadoras de deficiência e reabilitadas pela Previdência Social e foi instituída pela Lei n° 8.213/91, cunhada como Lei de Cotas conforme acima referido. Pretende-se discutir aqui o papel da Administração Pública neste cenário, pois se sugere que, para a efetiva concretização do direito constitucional à inclusão social que deveria ser assegurado a estas pessoas, hoje seria mais eficiente a instituição de política pública de incentivo às empresas em combinação com a Lei de Cotas, ou seja, o exercício da função pública pela Administração Fomentadora, como nomima a doutrina, e não meramente o exercício do poder de polícia clássico de fiscalização da atividade empresarial ou, ainda, exclusivamente por meio da Administração Ordenadora. Ademais, intenciona-se discutir a Política Nacional de Inserção Social dos Portadores de Deficiência, instituída pela Lei n° 7.853/89, a fim de se compreender os papeis do Terceiro Setor e o da Administração Pública no âmbito da inclusão social desta parcela da população, com a finalidade de se propor novos rumos à concretização de tais direitos

Made available in DSpace on 2016-04-26T20:23:34Z (GMT). No. of bitstreams: 1 Hye Jin Kim.pdf: 2120590 bytes, checksum: f1402761bb7f5f4c3856720ad725672d (MD5) Previous issue date: 2015-03-09 / This work aims to investigate the legal nature as well as the legal regime of intervening limitation provided by article 40, paragraph 4, Tax Execution Law, distinguishing it from the limitation of the article 174, National Internal Tax Code. Before studying limitation itself, we delimit the requirements, highlight the importance of language to understand and to create the reality, including the legal reality, harmonize several legal system studies, conceptualize rule of law and explain the correspondent classifications. We found that there is no general theory of limitation and this figure comes from a legal and positive concept, which means, it depends on a statutory provision to verify its nature. Given this conclusion, we separate the primary rule of limitation (substantive rule) from the secondary rule of limitation (procedure rule). We defend that article 40, paragraph 4, Tax Execution Law, is constitutional, extracting from it, choosing from the many interpretations possible, the one that is compatible with the Constitution. In this context, in order to differentiate these figures, we delimited the legal regime of the substantive rule of limitation, provided for article 174, National Internal Tax Code, with the tax constitutional principles, the requirement of declaratory statute to provide about it, as well as its application before, during and after the tax execution. We also outlined the legal regime of the procedure rule of limitation, provided for article 40, paragraph 4, Tax Execution Law, with the procedural constitutional principles and tax execution principles, the requirement of ordinary law, the adoption of the reception theory, the intertemporal issues, and the applicability of this provision by analogy to other situations / O presente trabalho cinge-se à investigação da natureza jurídica, assim como do regime jurídico da prescrição intercorrente prevista no art. 40, §4º, LEF, tendo em vista a sua confusão com a prescrição do art. 174, CTN. Após a delimitação dos pressupostos, o destacamento da importância da linguagem na compreensão e na constituição da realidade, inclusive a jurídica, a compatibilização dos estudos do sistema jurídico, bem como a conceituação da norma jurídica e as classificações pertinentes, aprofundamos o estudo da prescrição. Verificamos que não há uma teoria geral da prescrição, advindo esta figura de um conceito jurídico-positivo, ou seja, depende de uma previsão legal para verificar a sua conformação. Diante desta conclusão, separamos a norma primária de prescrição (de direito material) da norma secundária de prescrição (de direito processual), pois há previsão legal neste sentido: art. 174, CTN, e art. 40, §4º, LEF. Defendemos a constitucionalidade do art. 40, §4º, LEF, tendo em vista o princípio da interpretação em conforme a Constituição. Neste contexto, com o fim de diferenciar estas figuras, delimitamos o regime jurídico da norma primária de prescrição, prevista no art. 174, CTN, com os princípios constitucionais tributários, a exigência de lei complementar para dispor sobre ela, bem como a sua aplicação antes, durante e depois da execução fiscal. Também delineamos o regime jurídico da norma secundária de prescrição, prevista no art. 40, §4º, LEF, com os princípios constitucionais processuais e de execução, a exigência de lei ordinária, a aplicação da teoria da recepção, as questões intertemporais, bem como a possibilidade de aplicação deste dispositivo por analogia

L’Union européenne est associée à l’activité de toutes les institutions qui encadrent l’économie internationale, qu’il s’agisse d’organisations internationales ou d’autres organismes multilatéraux. L’inclusion de l’Union dans ces communautés juridiques présente des avantages mutuels. L’Union, désireuse d’émerger comme acteur sur la scène internationale, peut promouvoir ses valeurs et ses intérêts. En même temps, intégrée aux espaces normatifs des institutions économiques internationales, elle contribue à la mise en œuvre de l’activité de celles-ci. Toutefois, cette intégration soulève aussi des difficultés. L’Union est soucieuse de préserver la maîtrise de sa propre organisation et une marge d’appréciation dans la régulation des phénomènes économiques. Les institutions économiques internationales, quant à elles, sont a priori peu habituées au fonctionnement de l’Union, notamment en ce qui concerne l’articulation de ses compétences avec celles de ses Etats membres. La participation de l’Union européenne aux institutions économiques internationales est un processus d’interaction institutionnelle permanente qui vise le dépassement de ces difficultés et l’adaptation réciproque. Projetant vers l’extérieur ses politiques publiques, qui constituent à leur tour la mise en œuvre de politiques des institutions économiques internationales, l’Union favorise la continuité des niveaux de la gouvernance économique mondiale. Ainsi, l’Union influence et est influencée par la libéralisation et la régulation multilatérales de tous les phénomènes économiques internationaux : le commerce, l’investissement, la finance et la coopération au développement. / The European Union is involved in the activity of all institutions that shape and supervise the world economy, be they international organizations or other multilateral fora. The Union’s inclusion in these legal communities is mutually beneficial. On the one hand, the Union is eager to assert itself as an actor on the international scene and can promote its values and interests. On the other hand, the Union helps to implement norms produced by host institutions and to achieve their goals, as it is integrated in their legal order or network. However, this integration also gives rise to some problems. The Union tries to protect its own organization and margin of appreciation in regulating economic phenomena. Moreover, in principle host institutions are not accustomed to its functioning, especially as far as relations with member states are concerned. The European Union’s participation in international economic institutions is a process of continuous institutional interaction which aims at overcoming these problems through reciprocal adaptation. As the Union promotes its public policies within international economic institutions, which shape in turn the Union’s policies, this process boosts the coherence between levels of economic governance. Thus, the Union influences and is influenced by multilateral liberalization and regulation of all economic phenomena: trade, investment, finance, and development cooperation.

<p>Под управним уговором уобичајено се подразумева једна специфична врста уговора, различита од осталих по томе што је подведена под посебан правни режим. Посебност правила о управном уговору огледа се у томе што она припадају управном праву. Спорна суштина управног уговора долази отуда што се правни режим који првенствено важи за вршење управне делатности и доношење управног акта одједном проширује и на акте уговорног карактера.<br />Противречност управног уговора, испољена већ у његовом називу, неизбежно нас наводи на питање о његовој правној природи. Какав је то акт и где он припада? Да ли је и управни уговор по својој природи уговор, или је то посебна врста управног акта? Можда није ни једно ни друго, можда је нешто треће &ndash; правни акт различит и од уговора и од управног акта? Шта се уопште подразумева под одређивањем правне природе управног уговора и где је његово место у правном систему?<br />Правни режим управног уговора указује на то да појам управног уговора одговара појму уговора уопште. Управни уговор је двострани правни посао, који настаје као резултат сагласности воља управе и њеног сауговарача. Покушаји да се управни уговор представи као управни акт, или нешто треће &ndash; између уговора и управног акта &ndash; не могу да се прихвате. Они занемарују или мењају битна обележја управног уговора и зато су, једноставно речено, погрешни!<br />Основни проблем при одређивању правне природе управног уговора састоји се у томе што се он погрешно изједначава са правним односом који настаје његовим закључењем. Када се каже управни уговор, онда се мисли и на све оно што се дешава после његовог закључења; онда се мисли на правни однос у целини. Између управног уговора и правног односа у целини, међутим, не сме да се стави знак једнакости. Управни уговор је једна од правних чињеница које утичу на правни однос. Као што на исти правни однос могу да утичу и друге правне чињенице, укључујући и управни акт. Захваљујући томе, правни однос добија сложени, мешовити карактер.<br />Као правни акт и правна чињеница, управни уговор је &bdquo;обичан&ldquo; уговор, као и сваки други. Специфичан није уговор, специфичан је правни однос који се њиме заснива, зато што на садржину тог правног односа могу да утичу правне чињенице различитог карактера. Специфична је и правна установа која уређује такве односе, јер је мешовита, јер је истовремено уређена и управним и грађанским правом.</p> / <p>Pod upravnim ugovorom uobičajeno se podrazumeva jedna specifična vrsta ugovora, različita od ostalih po tome što je podvedena pod poseban pravni režim. Posebnost pravila o upravnom ugovoru ogleda se u tome što ona pripadaju upravnom pravu. Sporna suština upravnog ugovora dolazi otuda što se pravni režim koji prvenstveno važi za vršenje upravne delatnosti i donošenje upravnog akta odjednom proširuje i na akte ugovornog karaktera.<br />Protivrečnost upravnog ugovora, ispoljena već u njegovom nazivu, neizbežno nas navodi na pitanje o njegovoj pravnoj prirodi. Kakav je to akt i gde on pripada? Da li je i upravni ugovor po svojoj prirodi ugovor, ili je to posebna vrsta upravnog akta? Možda nije ni jedno ni drugo, možda je nešto treće &ndash; pravni akt različit i od ugovora i od upravnog akta? Šta se uopšte podrazumeva pod određivanjem pravne prirode upravnog ugovora i gde je njegovo mesto u pravnom sistemu?<br />Pravni režim upravnog ugovora ukazuje na to da pojam upravnog ugovora odgovara pojmu ugovora uopšte. Upravni ugovor je dvostrani pravni posao, koji nastaje kao rezultat saglasnosti volja uprave i njenog saugovarača. Pokušaji da se upravni ugovor predstavi kao upravni akt, ili nešto treće &ndash; između ugovora i upravnog akta &ndash; ne mogu da se prihvate. Oni zanemaruju ili menjaju bitna obeležja upravnog ugovora i zato su, jednostavno rečeno, pogrešni!<br />Osnovni problem pri određivanju pravne prirode upravnog ugovora sastoji se u tome što se on pogrešno izjednačava sa pravnim odnosom koji nastaje njegovim zaključenjem. Kada se kaže upravni ugovor, onda se misli i na sve ono što se dešava posle njegovog zaključenja; onda se misli na pravni odnos u celini. Između upravnog ugovora i pravnog odnosa u celini, međutim, ne sme da se stavi znak jednakosti. Upravni ugovor je jedna od pravnih činjenica koje utiču na pravni odnos. Kao što na isti pravni odnos mogu da utiču i druge pravne činjenice, uključujući i upravni akt. Zahvaljujući tome, pravni odnos dobija složeni, mešoviti karakter.<br />Kao pravni akt i pravna činjenica, upravni ugovor je &bdquo;običan&ldquo; ugovor, kao i svaki drugi. Specifičan nije ugovor, specifičan je pravni odnos koji se njime zasniva, zato što na sadržinu tog pravnog odnosa mogu da utiču pravne činjenice različitog karaktera. Specifična je i pravna ustanova koja uređuje takve odnose, jer je mešovita, jer je istovremeno uređena i upravnim i građanskim pravom.</p> / <p>An administrative contract is usually understood as a specific type of contract, different from others because it is placed under a special legal regime. The rules on the administrative contract are special because they are considered as a part of administrative law. The controversial nature of the administrative contract is the consequence of the fact that the legal regime primarily applied to the exercise of administrative power is extended to the conclusion of a contract.<br />The contradiction of the administrative contract, expressed even in its title, inevitably leads us to the question of its legal nature. What kind of contract is the administrative contract and where does it belong? Is the administrative contract really a contract, by its nature, or is it just a special type of administrative act? Perhaps it is neither one nor the other; perhaps it is something else - a legal act different from both the contract and the administrative act? What does it mean to determine the legal nature of the administrative contract and where can it be placed in the legal system?<br />The legal regime of the administrative contract indicates that the notion of the administrative contract corresponds to the notion of the contract in general. The administrative contract is a bilateral legal act, which arises as a result of the consent of the will of the administration and of the other contracting party. All attempts to present the administrative contract as an administrative act, or something else &ndash; an act between a contract and an administrative act - cannot be accepted. They neglect or change the essential features of the administrative contract and, therefore, they are simply wrong!<br />The basic problem in determining the legal nature of the administrative contract consists in the fact that it is incorrectly equated with the legal relationship that arises from its conclusion. When we speak about administrative contract, we usually think of everything that happens after its conclusion; we usually think of the legal relationship as a whole. However, an equality sign should not be placed between the administrative contract and the legal relationship as a whole. The administrative contract is only one of the legal facts that affect the legal relationship. The same legal relationship can be affected by other legal facts, including an administrative act. Thanks to this, the legal relationship gets a complex and mixed character.<br />As a legal act and legal fact, the administrative contract is just a &quot;regular&quot; contract, like any other. Specific is not the contract, specific is the legal relationship based on it, because the content of this legal relationship can be influenced by legal facts of a different nature. Specific is also the legal institution that regulates such relations, since it is mixed, since it is regulated both by administrative and civil law, at the same time.</p>

Sous l'effet de l'utilisation répétée de la notion de propriété des créances par le législateur et par les juridictions, l'urgence de l'élaboration d'une théorie de la propriété des créances apparaît. Or ce sujet suscite encore controverses, réserves, interrogations et incertitudes. L'alliance de la propriété et des créances apparaît souvent comme une hérésie. En effet, la notion de propriété des créances est généralement condamnée, non seulement parce que la propriété des biens corporels est considérée comme la seule propriété authentique, mais aussi parce qu'elle semble s'intégrer difficilement dans la distinction traditionnelle des droits réels et des droits personnels. Pourtant n'est-il pas logique de se poser la question de savoir si cet usage réitéré de l'expression « propriété des créances » ne constitue qu'un dérapage linguistique sans portée réelle, ou s'il s'agit de l'expression d'une réalité qui se serait manifestée par le vecteur du langage ? La condamnation doctr inale de la propriété des créances ne repose-t-elle pas sur des présupposés théoriques ? Le principal enjeu de cette thèse consiste à se prononcer sur la possibilité théorique de la notion de propriété des créances. Peut-on juridiquement employer le terme propriété, dans son sens technique, pour désigner la relation qui unit le créancier à sa créance, ou bien s'il faut s'en tenir à la notion de titularité ? Au vrai, cette question de l'existence du concept de propriété des créances est primordiale car elle est aussi préjudicielle à celle de la protection de la créance par le biais du droit de propriété. Une fois l'adaptation du droit de propriété aux créances réalisée, ces biens incorporels n'auront effectivement plus qu'à se glisser dans le moule de la propriété et qu'à se nourrir de l'intérêt fondamental de cette notion, le bénéfice de sa protection assurément très efficace. Au fil de ces travaux, l'on découvre néanmoins que seul l'assouplissement de la rigueur de la défin ition classique de la propriété concilié à l'affermissement de celle des créances rend possible la compatibilité des deux notions. / Under the effect of repeated use of the concept of ownership of receivables by the legislature and the courts, the urgency of developing a theory of property claims appears. This subject still arouses controversy, reservations, questions and uncertainties. The combination of property and debt is often seen as a heresy. Indeed, the notion of ownership of the claims is generally condemned, not only because the ownership of tangible property is considered the only real property, but also because it seems to fit easily into the traditional distinction between real rights and personal rights. Yet is it not logical to ask whether the repeated use of the phrase "property claims" only a linguistic slippage without real significance, or whether the expression a reality which would have emerged by the vector of language? The doctrinal condemnation of property claims is not she pa on theoretical assumptions? The main goal of this thesis is to decide on the theoretical possibility of the concept of property claims. Can we legally use the term ownership in its technical sense, to designate the relation between the creditor's claim, or whether to stick to the notion of authorship? In truth, this question of the existence of the concept of ownership of receivables is important because it is also referred to the protection of the debt through property rights. Once the adjustment of property rights claims made, these intangible assets will effectively more than slipping into the mold of the property and that feed on the fundamental interest of this notion, the benefit of its certainly very effective protection. Throughout this work, however, one discovers that only the relaxation of the rigor of the classical definition of property reconciled to the consolidation of claims that makes possible the compatibility of both concepts.

Made available in DSpace on 2016-04-26T20:23:00Z (GMT). No. of bitstreams: 1 Rodrigo Chagas Soares.pdf: 394781 bytes, checksum: 3b644927936f7d1dfaa03783a539e552 (MD5) Previous issue date: 2014-04-14 / This dissertation addresses the practical aspects of the Committee of Representatives of companies, aiming to empower enablers to collective agreements concluded between companies and committee representatives elected by the employees, away from the discussions brought in later lawsuits designed to nullify the terms adjustment agreement between the employer and employees / O presente estudo aborda os aspectos práticos do comitê de representantes de empresas, tendo por objetivo dar meios viabilizadores aos acordos coletivos celebrados entre empresas e comitês de representantes eleitos pelos próprios empregados, afastando-se as discussões trazidas em ações judiciais posteriores destinadas a anular os termos do ajuste celebrado entre empregador e empregados

La qualification est l’opération intellectuelle par laquelle est attribuée à un acte ou à un fait sa nature juridique en vue de lui appliquer un régime juridique. Le droit fiscal ne déroge pas à cette démarche intellectuelle. Comme dans toutes les autres branches du Droit, les qualifications jouent un rôle fondamental. Une originalité se présente toutefois en cette matière. Le droit fiscal appréhende un fait déjà juridiquement qualifié en vue de lui appliquer un régime d’imposition. C’est dans cette appréhension du fait que se révèle la spécificité du droit fiscal. Celui-ci n’adopte pas un comportement neutre à l’égard des qualifications juridiques soit pour les regarder comme lui étant inopposables, soit pour les instrumentaliser. Si les qualifications fiscales peuvent s’affranchir des qualifications juridiques, elles entretiennent une relation particulière marquée du sceau de l’indépendance en raison des caractères et de la logique propre de chaque imposition. Des divergences de qualifications fiscales existent. Une telle situation peut nuire à l’unité et à la cohérence du droit fiscal. Néanmoins, le juge fiscal veille à une certaine harmonie dans l’application des qualifications en mettant en œuvre un raisonnement identique permettant de dessiner des qualifications fiscales convergentes autour desquelles s’articulent les impositions. / The qualification is the intellectual process by which is attributed to an act or a fact its legal nature. The am of the concept of qualification is to apply a legal regime. Tax law does not derogate from the intellectual approach. As in all other branches of law, qualifications play a fundamental role. However, tax law implies some originalities. Tax law already apprehends legally qualified to apply a tax regime thanks to the civil law. It is in this understanding that proves the specificity of the tax law. It does not adopt a neutral attitude towards the legal qualifications to be watching him as being unenforceable , either to exploit. If the tax qualifications can overcome the legal qualifications, they have a special relation marked by the seal of independence to the characters and each tax own logic. Differences in tax qualifications exist. Such a situation may affect the unity and cohesion of the tax law. However, the tax judge ensures a certain harmony in the application of skills, in implementing a similar reasoning to draw tax qualifications converging around which revolve the charges.

O presente trabalho tem por objeto o estudo do instituto da incorporação de ações. Para tanto, será analisado, (i) no primeiro capítulo, o regime legal vigente e sua natureza jurídica, apresentando-se as diferenças em relação à operação de incorporação de sociedade, fazendo inclusive um contraste com o direito norte-americano; (ii) no segundo capítulo, a proteção dos acionistas minoritários em operações de incorporação de controlada e eventual impedimento de voto do acionista controlador, analisando-se os recentes pareceres de orientação emitidos pela CVM; (iii) no terceiro capítulo, o estudo do instituto do tag along e do fechamento de capital e necessidade de realização de oferta pública em operações de incorporação de ações que impliquem transferência de controle ou cancelamento de registro de companhia aberta, à luz das últimas operações realizadas no mercado; (iv) no quarto capítulo, a discussão dos principais precedentes nos quais a CVM decidiu impor restrições ou impedir a realização de operações de incorporação de ações por entender ter havido um tratamento não equitativo entre os acionistas minoritários e controladores, com o objetivo de demonstrar a alteração do comportamento do órgão regulador no decorrer dos anos / The present work aims the study of the stock-for-stock exchange transactions (incorporação de ações). For this purpose, it will be examined (i) in the first part, the current legal regime and legal nature, contemplating differences with the statutory merger (incorporação de sociedade), including a comparison with the US law, (ii) in the second part, the protection of minority shareholders in the context of parent-subsidiary mergers and possible exclusion from voting of the controlling shareholder, taking into account the recent opinions issued by the Brazilian Securities and Exchange Commission (CVM), (iii) in the third part, the study of the tag along rights and the regulation for delisting companies and the need to conduct a tender offer in stock-for-stock exchange transactions involving transfer of control or delisting of a publicly-held company in light of recent transactions, and (iv) in the fourth part, the discussion of the key precedents on which CVM has decided to impose restrictions or prevent the conduct of stock-for-stock transaction under the understanding that there was inequitable treatment of minority shareholders and controlling shareholders, in order to demonstrate the change of the CVMs understanding over the years.

O presente trabalho tem por objeto o estudo do instituto da incorporação de ações. Para tanto, será analisado, (i) no primeiro capítulo, o regime legal vigente e sua natureza jurídica, apresentando-se as diferenças em relação à operação de incorporação de sociedade, fazendo inclusive um contraste com o direito norte-americano; (ii) no segundo capítulo, a proteção dos acionistas minoritários em operações de incorporação de controlada e eventual impedimento de voto do acionista controlador, analisando-se os recentes pareceres de orientação emitidos pela CVM; (iii) no terceiro capítulo, o estudo do instituto do tag along e do fechamento de capital e necessidade de realização de oferta pública em operações de incorporação de ações que impliquem transferência de controle ou cancelamento de registro de companhia aberta, à luz das últimas operações realizadas no mercado; (iv) no quarto capítulo, a discussão dos principais precedentes nos quais a CVM decidiu impor restrições ou impedir a realização de operações de incorporação de ações por entender ter havido um tratamento não equitativo entre os acionistas minoritários e controladores, com o objetivo de demonstrar a alteração do comportamento do órgão regulador no decorrer dos anos / The present work aims the study of the stock-for-stock exchange transactions (incorporação de ações). For this purpose, it will be examined (i) in the first part, the current legal regime and legal nature, contemplating differences with the statutory merger (incorporação de sociedade), including a comparison with the US law, (ii) in the second part, the protection of minority shareholders in the context of parent-subsidiary mergers and possible exclusion from voting of the controlling shareholder, taking into account the recent opinions issued by the Brazilian Securities and Exchange Commission (CVM), (iii) in the third part, the study of the tag along rights and the regulation for delisting companies and the need to conduct a tender offer in stock-for-stock exchange transactions involving transfer of control or delisting of a publicly-held company in light of recent transactions, and (iv) in the fourth part, the discussion of the key precedents on which CVM has decided to impose restrictions or prevent the conduct of stock-for-stock transaction under the understanding that there was inequitable treatment of minority shareholders and controlling shareholders, in order to demonstrate the change of the CVMs understanding over the years.