Le vieillissement de la population canadienne qui est appréhendé dans les années à venir entrainera son lot de défis pour l’administration des soins et services de longue durée. Par contre, une amélioration de l’état de santé fonctionnelle de la population pourrait atténuer le rythme de croissance du nombre d’aînés en état d’incapacité. Utilisant les données transversales de l’Enquête nationale sur la santé de la population (ENSP) et de l’Enquête de santé dans les collectivités canadiennes (ESCC), cette recherche analyse les tendances dans les niveaux d’incapacité chez les personnes de 65 ans et plus vivant dans les ménages privés au Canada entre 1994 et 2005, ainsi que les caractéristiques sociodémographiques associées au risque d’être en incapacité. Les résultats montrent que la prévalence de l’incapacité est à la baisse durant la période, et que parmi les personnes en incapacité, la proportion présentant une incapacité légère a diminué. Tout étant égal par ailleurs, certaines caractéristiques sociodémographiques augmentent le risque pour une personne âgée d’être en incapacité, notamment l’âge, être une femme, la faible scolarité, et être veuf, séparé ou divorcé. Cependant, les limites relativement importantes quant à la qualité des données font en sorte que nous devons interpréter ces résultats avec prudence. / The ongoing aging of the Canadian population that will accentuate in the coming years will cause a lot of challenges for health care administration and long-term services. However, improved functional health status of the population could reduce the rate of growth in the number of disabled elderly. Using cross-sectional data from the National Population Health Survey (NPHS) and the Health Survey (CCHS), this study analyzes trends in disability levels among people aged 65 years old and over living in private households in Canada between 1994 and 2005, and the sociodemographic characteristics associated with the risk of being disabled. The results show that the prevalence of disability has been declining during the period, and that among people with disability, the proportion with mild disabilities has decreased. Other things being equal, several sociodemographic characteristics increase the risk for an elderly to declare be disabled. These include age, being a woman, low education, and being widowed, separated or divorced. However, important limitations on data quality lead us to interpret these results with caution.

This dissertation examines the effects of tax and expenditure limitations (TELs) stringency and its interaction with revenue diversity and the council-manager form of government on municipal general fund expenditure. TELs are explicit rules that states impose to reduce local government spending. TELs stringency varies from state to state, leading to difficulties in assessing their impact across the nation. This dissertation proposes a new means for measuring the stringency of TELs imposed on local governments. Factor analysis is utilized, and then factor scores are calculated to identify degrees of TELs stringency. This study contends that higher levels of TELs stringency are associated with lower local government spending. However, the effectiveness of TELs is dependent on revenue diversity and the form of government. This study suggests that both revenue diversity and the council-manager form of government mitigate the impacts of TELs stringency on local government spending. Panel data from 2007 to 2011 from 1,508 municipalities are utilized. This study finds that higher levels of TELs stringency are associated with lower levels of municipal general fund expenditures per capita. However, TELs stringency is effective only when revenue diversity is low and when cities have a form of government other than council-manager. These results are generally consistent with the theory presented in this dissertation.

Un des principaux défis lors de l'élaboration des catalyseurs adéquats pour le procédé de déparaffinage catalytique (hydroisomérisation) est de maximiser le rendement en isomères et l'activité du catalyseur, tout en maintenant une faible sélectivité en produits de craquage. En effet, des catalyseurs avec sélectivité de forme à base de zéolithes à taille de pore intermédiaire, par exemple Pt/ZSM-22, sont sélectives en isomères, tandis que les zéolithes à large pore sont plus actifs, mais moins sélectif. L'objectif principal de cette thèse était, alors, d’étudier et de développer un catalyseur à la fois actif et sélectif en isomères. Deux études parallèles ont été realisées: la première basée sur l'impact de la proximité entre les sites actifs sur la réaction (Part I), et la seconde, portant sur le développement d'un catalyseur d'hydroisomérisation de haute performance en utilisant des nanocristaux de zéolithe BEA comme support acide (Part II). La participation de l’épandage d’hydrogène (Hsp) sur le mécanisme de la réaction d'hydroisomérisation a été démontrée. En effet, lorsque les sites actifs sont proches, les espèces Hsp diffusent au voisinage des sites acides provocant l'hydrogénation directe des ions carbénium. Un mécanisme de réaction a, alors, été proposé utilisant ce phénomène comme une alternative au mécanisme classique proposé par Weisz, où la réaction d'hydrogénation a lieu uniquement sur les sites métalliques. Ce phénomène justifie l'activité et la sélectivité plus élevées observées sur les catalyseurs, où les sites actifs sont proches. Sur la deuxième partie de ce manuscrit, des nanocristaux de zéolithe BEA ont été utilisés pour développer un catalyseur d’hy / One of the main challenges when developing adequate catalysts for the catalytic dewaxing process (hydroisomerization) is to maximize the isomerization products yield and the catalyst activity, while maintaining a low selectivity towards light cracking products. Indeed, shape selective catalysts based on medium pore zeolites, e.g. Pt/ZSM-22, were proven to produce high yields of isomerization products, whereas larger pore zeolites were more active but less selective. The main objective of this thesis was, then, to study and develop a catalyst with both high activity and selectivity towards the production of isomerization products. For that two parallel studies were made: the first based on the impact of the proximity between the active sites on the reaction (Part I); and the second, focused on the development of a high performance hydroisomerization catalyst using BEA zeolite nanocrystals as an acid support (Part II). The participation of the spilt-over hydrogen (Hsp) species on the hydroisomerization reaction mechanism played a major role on the study performed on the first part of this manuscript. Indeed, when the active sites were near enough the Hsp species were able to diffuse into the vicinity of the acid sites promoting the direct hydrogenation of the carbenium ions. Due to this fact, a reaction mechanism was proposed using this reaction as an alternative to the classical mechanism proposed by Weisz, where the hydrogenation reaction takes place on the metallic sites. This phenomenon justified the higher activity and selectivity observed on the catalysts where the active sites were sideby side. On the second part of this manuscript nanocrystals of BEA zeolite were

O objeto do presente trabalho cinge-se à investigação da contraposição da prescrição intercorrente com a responsabilidade tributária, duas temáticas completamente distintas uma da outra e que, por si só e isoladamente, despertam importantes discussões no campo do Direito Tributário. Jungidas, então, representam enorme problemática, amplificada em razão da negligência de nossos legisladores, da insuficiente manifestação doutrinária e, com o devido respeito, da generalidade de alguns precedentes jurisprudenciais, incapazes de alcançar a singularidade de cada uma das situações possíveis. Em meio ao caos da cobrança judicial dos créditos tributários, uma das crescentes e atuais preocupações diz respeito à demora com que as execuções fiscais são movimentadas (quer seja em razão da ineficiência das Fazendas Públicas, quer seja em razão da má-fé de alguns contribuintes/devedores, quer seja em razão da morosidade imputável exclusivamente aos mecanismos inerentes ao Poder Judiciário) e sua influência na fulminação do direito creditório das Fazendas Públicas em decorrência do reconhecimento da prescrição, mais precisamente da prescrição intercorrente, aquela que se percebe no curso do processo judicial e atualmente não se duvida de sua aplicação. Perquiriu-se, então, como esta espécie de prescrição se aplicaria aos responsáveis tributários, analisando-se a questão, sob o ponto de vista das espécies de responsabilização tributária, se solidária ou subsidiária, ou ainda, de suas principais e mais problemáticas subespécies, sendo tais, aquela dos terceiros, dos sucessores ou daquela decorrente de dissolução irregular da sociedade. Além disso, e, obrigatoriamente, foram analisadas questões intrínsecas ao assunto, tais como, a validade da aplicação de regras suspensivas e interruptivas do prazo prescricional e a definição do dies a quo da contagem prescricional para cada espécie de responsabilidade tributária. Enfim, discutiu-se a melhor forma de aplicação da prescrição intercorrente em casos de redirecionamento da cobrança judicial de dívidas tributárias por responsabilização, verificando-se, dentre outras coisas, sobre a melhor utilização de protestos interruptivos, ou ainda, sobre a obrigatoriedade da deflagração de hipóteses de incidência de responsabilidade tributária, as quais captassem os respectivos fatos geradores de responsabilização, mecanismo este eficientemente utilizado em ordenamentos jurídicos alienígenas, mas que, contudo, nos remete à verificação da decadência, previamente à prescrição e/ou à prescrição intercorrente. / The purpose of this work is restrained to the investigation of the antithesis between the interim statute of limitations and tax liability, two themes completely distinct from each other, and which, per se and on an individually basis, give rise to important discussions in the Tax Law field. However, when united, they reflect an enormous debate, which is amplified in reason of our lawmakers negligence, the lack of doctrinal pronouncement thereon, and, with the due respect, the generality of some case law precedents, incapable of reaching the singularity of each of the possible situations. In the middle of the tax credit court enforcement chaos, one of the growing and current concerns refer to the delay by which tax collections are transited (whether in reason of the inefficiency of Public Treasury Departments, for the bad faith of some taxpayers / debtors, or in reason of the slowness solely imputable to the mechanisms inherent to the Judicial Branch) and their influence on the fulmination of the Public Treasury Departments right to credit as a consequence of the acknowledgement of the statute of limitations, more precisely the interim statute of limitations, which is that realized in the course of the legal proceeding, and the application of which cannot be currently doubted. Then, it has been scrutinized how such sort of statute of limitations would be applicable to taxpayers, by analyzing the issue under the point of view of the taxpaying types, whether a co-liability or subsidiary liability, or even of the subspecies thereof, such as that of third parties, successors, or that arising out of the companys irregular dissolution. In addition to that, and, compulsorily, intrinsic matters to the subject have been analyzed, such as the proper application of staying and interrupting rules for the statute of limitations, and the determination of the dies a quo for counting the lapse of time for each type of tax liability. All in all, the best way to apply the interim statute of limitations to cases of redirecting the court collection of tax debts for liability was discussed, ascertaining, among others, the best use for interrupting objections, or even the obligation to deflagrate hypotheses for the tax liability, which would catch the respective tax liability triggering events, which mechanism is efficiently used in foreign legal systems, but which, however, lead us to ascertain the lapse of right, before the statute of limitations and/or the interim statute of limitations.

Eine kompakte und effiziente Wasserstofferzeugung aus verfügbaren Energieträgern ist für die Marktfähigkeit von Brennstoffzellenheizgeräten essentiell. Der Auslegung von Reformern für PEM-Brennstoffzellen kommt eine große Bedeutung zu, da bei diesem Brennstoffzellentyp keine interne Reformierung möglich ist. In dieser Arbeit werden die mathematische Modellierung der Dampfreformierung von Erdgas, die Rolle der eingesetzten Katalysatoren und die Problematik von Wärme- und Stofftransportprozessen untersucht. Für fünf kommerzielle Nickel- und einen Rhodiumkatalysator werden die Kinetik, die effektive Wärmeleitfähigkeit und der Diffusionskoeffizient ermittelt. Unter Verwendung dieser Werte wird in einem Einzelpartikelmodell die Existenz und Signifikanz von intra- und extrapartikulären Stoff- und Temperaturgradienten evaluiert. Daraus werden für ein quasihomogenes Reaktormodell Modellparameter abgeleitet, die eine exakte Simulation unter Berücksichtigung der relevanten Phänomene zulassen. Schließlich wird ein Reaktormodell erstellt, welches mit Messwerten aus einem Versuchsreaktor validiert und für eine Sensitivitätsanalyse verwendet wird.

Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen. När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena. Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet. Förslaget innebär i kort tre stora förändringar av de nuvarande reglerna. Samtliga interna lån ska numera omfattas, en omvänd ventil införs vilken ger Skatteverket rätt att neka avdrag oavsett till vilken skattesats ränteinkomsten beskattas till samt att avdrag enligt ventilen endast ska kunna medges gällande ränteutgifter som betalas till bolag belägna i ett land inom EES eller till ett land vilket Sverige har ett skatteavtal med. Huruvida lagförslaget kommer att antas eller inte är i nuläget oklart. Flera remissinstanser har varit kritiska till förslaget, framförallt gällande den omvända ventilen då man anser att den leder till stor rättsosäkerhet. / On January 1st 2009, a new legislation was set in force with regards to deduction limitations on interests in order to prevent tax schemes with the use of interest deductions within a corporate group. The changes that were made imposed a general rule which stipulates that companies within a corporate group are not allowed to deduct interests regarding internal debts if that debt relates to an acquisition of shares in a company within the corporate group. To the general rule two exceptions were introduced which stipulates that deductions can be made if certain requirements are fulfilled. The exceptions were called the ten percent-rule and “ventilen”. Regarding the application of the ten percent-rule the difficulty lies in the performing of the so called hypothetical test in which you have to calculate to what tax rate the interest-receiving company will be taxed at if it only had the interest as it´s only income. The application problem regarding “ventilen” is based on the fact that it is a rule which rests on the Court’s subjective evaluation of the commercial reasonableness of the transaction. Despite the introduction of the new rules the Swedish Tax Authorities noticed that tax schemes still exists why a new proposal now has been published by the Ministry of Finance. The proposal contains in short of three major changes to the current rules. All internal loans are now covered, a reverse ”ventil” is introduced which gives the Tax Authorities a right to deny deductions regardless of what tax rate the income is taxed to and finally that deductions according to “ventilen” only will be allowed regarding interest payments to a country within the EEA or to a country which Sweden has a tax agreement with. Whether the proposal will be adopted or not is currently unclear and several respondents have been critical to the proposal.

Beveik nuo pat autorių teisių apsaugos pradžios greta autorių teisių buvo įtvirtinti ir autorių teisių apribojimai. Autorių teisių apribojimai yra viena iš keleto autorių teisių ir visuomenės teisės į informaciją, saviraiškos laisvės, teisės į privatumą, mokslą bei kitų prigimtinių žmogaus teisių suderinimo priemonių, kuri įstatymų specialiai numatytais atvejais riboja autorių turtines teises, suteikdama kūrinių naudotojams teisę atlygintinai ar neatlygintinai naudotis kūriniais be autoriaus ar kito autorių teisių subjekto sutikimo. Atsižvelgiant į autorių teisių apribojimų paskirtį suderinti autorių teises su kitomis prigimtinėmis žmogaus teisėmis, autorių teisių apribojimų sampratą lemia atitinkama autorių teisių ir kitų prigimtinių žmogaus teisių pusiausvyra. Veikiama daugybės skirtingų veiksnių, autorių teisių ir kitų prigimtinių žmogaus teisių pusiausvyra nuolat kinta, o reaguodama į šiuos pokyčius, nuolat kinta ir autorių teisių apribojimų samprata. Pastaruoju metu vis dažniau manoma, kad dėl įvairių veiksnių, ypač dėl technologinių, šiuolaikinė autorių teisių ir kitų prigimtinių žmogaus teisių pusiausvyra yra gerokai pakreipta autorių pusėn, dėl ko autorių teisių apribojimų išlikimui kyla didelė grėsmė. Atsižvelgiant į šias problemas ir siekiant, kad ateityje autorių teisių apribojimai išliktų ir galėtų tinkamai įgyvendinti savo paskirtį, teisės literatūroje pateikiama daugybė pasiūlymų kaip autorių teisių apribojimai ateityje galėtų ir turėtų būti reformuojami... [toliau žr. visą tekstą] / Almost from the very beginning of the copyright protection copyright limitations by copyright has been established. Copyright limitations are one of a number of copyright and the society’s right to information, freedom of expression, right to privacy, education and other human rights inherent and harmonization measures that restrict the author’s economic rights with the specifically provided cases by the laws giving users the right repayable or gratuitous to use works without the permission of the author or other copyright subject. In view of purpose of copyright limitations to combine copyright with other inherent human rights copyright limitations are determined by the appropriate copyright and other inherent human rights balance. Copyright and other inherent human rights balance is constantly changed by influencing of many different factors and conception of copyright limitations constantly changes too. Recently, it has increasingly thought, that due to a variety of factors, especially technological, modern copyright and other inherent human rights are significantly tilted the balance toward the author, on what copyright limitations are creating a serious threat for survival. In view of these problems and on purpose to remain the future of copyright limitations and could properly fulfil its purpose, legal literature contains numerous suggestions on how copyright limitations in the future could and should be reformed. These above mentioned copyright limitations on the... [to full text]

Le vieillissement de la population canadienne qui est appréhendé dans les années à venir entrainera son lot de défis pour l’administration des soins et services de longue durée. Par contre, une amélioration de l’état de santé fonctionnelle de la population pourrait atténuer le rythme de croissance du nombre d’aînés en état d’incapacité. Utilisant les données transversales de l’Enquête nationale sur la santé de la population (ENSP) et de l’Enquête de santé dans les collectivités canadiennes (ESCC), cette recherche analyse les tendances dans les niveaux d’incapacité chez les personnes de 65 ans et plus vivant dans les ménages privés au Canada entre 1994 et 2005, ainsi que les caractéristiques sociodémographiques associées au risque d’être en incapacité. Les résultats montrent que la prévalence de l’incapacité est à la baisse durant la période, et que parmi les personnes en incapacité, la proportion présentant une incapacité légère a diminué. Tout étant égal par ailleurs, certaines caractéristiques sociodémographiques augmentent le risque pour une personne âgée d’être en incapacité, notamment l’âge, être une femme, la faible scolarité, et être veuf, séparé ou divorcé. Cependant, les limites relativement importantes quant à la qualité des données font en sorte que nous devons interpréter ces résultats avec prudence. / The ongoing aging of the Canadian population that will accentuate in the coming years will cause a lot of challenges for health care administration and long-term services. However, improved functional health status of the population could reduce the rate of growth in the number of disabled elderly. Using cross-sectional data from the National Population Health Survey (NPHS) and the Health Survey (CCHS), this study analyzes trends in disability levels among people aged 65 years old and over living in private households in Canada between 1994 and 2005, and the sociodemographic characteristics associated with the risk of being disabled. The results show that the prevalence of disability has been declining during the period, and that among people with disability, the proportion with mild disabilities has decreased. Other things being equal, several sociodemographic characteristics increase the risk for an elderly to declare be disabled. These include age, being a woman, low education, and being widowed, separated or divorced. However, important limitations on data quality lead us to interpret these results with caution.

Deux zéolithes nanocristaux de type *BEA et CP814E commerciales avec de différentes propriétés texturales, et une zéolithe microcristaux de type *BEA qui a été synthétisée durant cette thèse, ont été modifiées par une desilication en utilisant de différents traitements alcalins. Toutes les zéolithes parentes et certaines désilicées ont été sélectionnée pour le craquage du n-hexane, où aucune amélioration significative de la conversion n'a été observée après la désilication. Toutes les zéolithes parentes et quelques désilicées sélectionnées ont été transformés en leur forme bifonctionnelle par imprégnation du platine pour d'étudier l'impact de la désilication dans l'hydroisomérization de n-C10. On a constaté que l'amélioration des propriétés texturales par la désilication n'était pas toujours la cause d'une augmentation ou d'une diminution de l'activité et de la sélectivité du catalyseur, mais plutôt de la localisation des particules de Pt et leur distance prédite des sites acides. Cependant, la présence des mésopores inter- et intracristallins, en plus de la distance de Pt-H+, sont des importants caractéristiques qui affectent l'activité et la sélectivité. Nous avons également étudié l'impact de la longueur de chaîne dans l'hydroisomérization de n-C12 et de n-C14. Un phénomène spécial dans le cas de n-C12 est apparu, où le rendement d'isomérisation semblait inférieur à celui obtenu sur n-C10 et n-C14, ce qui suggère que cela résulte de l'effet de confinement. La série microcristaux a montré une amélioration de l'activité dans la transformation n-C14, mais une diminution de la sélectivité des isomères à cause des limites de diffusion potentielles. / Two commercial nanocrystal *BEA zeolites with different textural properties and a microcrystal synthesized *BEA zeolite, were desilicated using different alkaline treatment; classical in presence of Noah alone, or incorporated with a pore directing agent. All parent zeolites and some selected desilicated samples were chosen for catalytic cracking of n-hexane, where no significant improvement of n-hexane conversion was observed after desilication. To investigate the impact of desilication on the hyrdoisomerization of n-C10, all parent and the some selected desilicated zeolites were transformed into their bifunctional form by platinum loading. The improvement of the textural properties by desilication using the different pore directing agents, was not always the cause behind an increase or decrease in the activity and selectivity of the catalyst, but rather was more the location of the Pt particles and their predicted distance from the acidic sites. However, the synergetic effect of both the textural and bifunctional characteristics was positive. Tests on hydroisomerization of n-C12 and n-C14 to investigate the impact of chain length were done. In the nanocrystal series, a special phenomenon on n-C12 appeared where the isomerization yield seemed to be less than that obtained on n-C10 and n-C14, suggesting that this would be due the confinement effect, which was shown to be more effective in case of n-C12. The microcrystal series showed an improvement of the activity over all the catalysts in case of n-C14 transformation, but a decrease in isomers selectivity as observed due to probable diffusional limitations within the channels of these series catalysts.

O objeto do presente trabalho cinge-se à investigação da contraposição da prescrição intercorrente com a responsabilidade tributária, duas temáticas completamente distintas uma da outra e que, por si só e isoladamente, despertam importantes discussões no campo do Direito Tributário. Jungidas, então, representam enorme problemática, amplificada em razão da negligência de nossos legisladores, da insuficiente manifestação doutrinária e, com o devido respeito, da generalidade de alguns precedentes jurisprudenciais, incapazes de alcançar a singularidade de cada uma das situações possíveis. Em meio ao caos da cobrança judicial dos créditos tributários, uma das crescentes e atuais preocupações diz respeito à demora com que as execuções fiscais são movimentadas (quer seja em razão da ineficiência das Fazendas Públicas, quer seja em razão da má-fé de alguns contribuintes/devedores, quer seja em razão da morosidade imputável exclusivamente aos mecanismos inerentes ao Poder Judiciário) e sua influência na fulminação do direito creditório das Fazendas Públicas em decorrência do reconhecimento da prescrição, mais precisamente da prescrição intercorrente, aquela que se percebe no curso do processo judicial e atualmente não se duvida de sua aplicação. Perquiriu-se, então, como esta espécie de prescrição se aplicaria aos responsáveis tributários, analisando-se a questão, sob o ponto de vista das espécies de responsabilização tributária, se solidária ou subsidiária, ou ainda, de suas principais e mais problemáticas subespécies, sendo tais, aquela dos terceiros, dos sucessores ou daquela decorrente de dissolução irregular da sociedade. Além disso, e, obrigatoriamente, foram analisadas questões intrínsecas ao assunto, tais como, a validade da aplicação de regras suspensivas e interruptivas do prazo prescricional e a definição do dies a quo da contagem prescricional para cada espécie de responsabilidade tributária. Enfim, discutiu-se a melhor forma de aplicação da prescrição intercorrente em casos de redirecionamento da cobrança judicial de dívidas tributárias por responsabilização, verificando-se, dentre outras coisas, sobre a melhor utilização de protestos interruptivos, ou ainda, sobre a obrigatoriedade da deflagração de hipóteses de incidência de responsabilidade tributária, as quais captassem os respectivos fatos geradores de responsabilização, mecanismo este eficientemente utilizado em ordenamentos jurídicos alienígenas, mas que, contudo, nos remete à verificação da decadência, previamente à prescrição e/ou à prescrição intercorrente. / The purpose of this work is restrained to the investigation of the antithesis between the interim statute of limitations and tax liability, two themes completely distinct from each other, and which, per se and on an individually basis, give rise to important discussions in the Tax Law field. However, when united, they reflect an enormous debate, which is amplified in reason of our lawmakers negligence, the lack of doctrinal pronouncement thereon, and, with the due respect, the generality of some case law precedents, incapable of reaching the singularity of each of the possible situations. In the middle of the tax credit court enforcement chaos, one of the growing and current concerns refer to the delay by which tax collections are transited (whether in reason of the inefficiency of Public Treasury Departments, for the bad faith of some taxpayers / debtors, or in reason of the slowness solely imputable to the mechanisms inherent to the Judicial Branch) and their influence on the fulmination of the Public Treasury Departments right to credit as a consequence of the acknowledgement of the statute of limitations, more precisely the interim statute of limitations, which is that realized in the course of the legal proceeding, and the application of which cannot be currently doubted. Then, it has been scrutinized how such sort of statute of limitations would be applicable to taxpayers, by analyzing the issue under the point of view of the taxpaying types, whether a co-liability or subsidiary liability, or even of the subspecies thereof, such as that of third parties, successors, or that arising out of the companys irregular dissolution. In addition to that, and, compulsorily, intrinsic matters to the subject have been analyzed, such as the proper application of staying and interrupting rules for the statute of limitations, and the determination of the dies a quo for counting the lapse of time for each type of tax liability. All in all, the best way to apply the interim statute of limitations to cases of redirecting the court collection of tax debts for liability was discussed, ascertaining, among others, the best use for interrupting objections, or even the obligation to deflagrate hypotheses for the tax liability, which would catch the respective tax liability triggering events, which mechanism is efficiently used in foreign legal systems, but which, however, lead us to ascertain the lapse of right, before the statute of limitations and/or the interim statute of limitations.