Univ., Diss.-2002--Würzburg, 2001. / Literaturverz. S. 177 - 195.

Este estudo aborda a viabilidade de enfrentamento, pela autoridade julgadora em processo administrativo fiscal, do argumento de inconstitucionalidade da lei que determina a exigência do tributo. Procede-se a uma análise crítica, a partir de precedentes dos Conselhos de Contribuintes do Ministério da Fazenda, da solução usualmente adotada, de não-conhecimento da irresignação do contribuinte, sob o fundamento da reserva de jurisdição. A proposta defende a possibilidade de pronunciamento do julgador administrativo, com efeitos para o caso concreto, além de sustentar a hipótese como um direito do contribuinte, à luz da garantia constitucional do devido processo legal e dos princípios da legalidade, da moralidade e da eficiência. / This study has the purpose of analyzing how the judge when ruling on administrative and fiscal lawsuits has the possibility of challenging the constitutionality of specific tax laws. Critical analysis has been done based on case laws from Taxpayers Councils at the Treasure Department, unknown taxpayers’ confrontation, and jurisdiction. This paper presents the possibilities the judge has when analyzing the suit and the defendant’s right related to constitutional guarantees concerning the due process of law and the principles of legality, morality and effectiveness.

No abstract available / Jurisprudence / LL.M.

Este estudo aborda a viabilidade de enfrentamento, pela autoridade julgadora em processo administrativo fiscal, do argumento de inconstitucionalidade da lei que determina a exigência do tributo. Procede-se a uma análise crítica, a partir de precedentes dos Conselhos de Contribuintes do Ministério da Fazenda, da solução usualmente adotada, de não-conhecimento da irresignação do contribuinte, sob o fundamento da reserva de jurisdição. A proposta defende a possibilidade de pronunciamento do julgador administrativo, com efeitos para o caso concreto, além de sustentar a hipótese como um direito do contribuinte, à luz da garantia constitucional do devido processo legal e dos princípios da legalidade, da moralidade e da eficiência. / This study has the purpose of analyzing how the judge when ruling on administrative and fiscal lawsuits has the possibility of challenging the constitutionality of specific tax laws. Critical analysis has been done based on case laws from Taxpayers Councils at the Treasure Department, unknown taxpayers’ confrontation, and jurisdiction. This paper presents the possibilities the judge has when analyzing the suit and the defendant’s right related to constitutional guarantees concerning the due process of law and the principles of legality, morality and effectiveness.

In the face of a conflict, citizens can follow different ways to solve it. But, how justice is configurated in the conclusion of a specific conflict? what guarantee that the procedure of the mechanism is fair? We can think here in the due process of law; nevertheless, due process of law does not reach all mechanisms of conflict resolution.This paper, therefore, focuses in the study of the role of justice in (i) the procedural scope of judicial process and ADR mechanisms; and in (ii) the conflict resolution generated by them. / Ante un conflicto, los ciudadanos pueden seguir diversas vías para dar solución al mismo. Pero, ¿cómo se configura la justicia en la conclusión de un conflicto en específico? ¿qué garantiza que el procedimiento del mecanismo sea uno justo?. Podemos pensar aquí en el debido proceso; no obstante, éste no alcanza a todos los mecanismos de resolución de conflictos.Este artículo, por consiguiente, se enfoca en estudiar cuál es el rol de la justicia en (i) el ámbito procedimental del proceso judicial y de los MARCs; así como en (ii) la resolución al conflicto generada por aquéllos.

O tema proposto para o presente estudo refere-se à análise, dentro do contexto das tutelas antecipadas, dos seus pressupostos positivos e negativos, de algumas das restrições impostas pela legislação vigente a hipóteses de concessão, bem como à viabilidade da sua aplicação na situação atual da sua interpretação pela doutrina e pela jurisprudência. Procurou-se demonstrar a aplicação dessas normas restritivas, bem como a justificativa para a sua aceitação dentro do conceito da segurança jurídica e do contexto fático em que cada um dos casos analisados está inserido. Ademais, foi desenvolvido estudo crítico sobre as hipóteses em que se admite a relativização dessas restrições, as razões que levam a tal resultado e as consequências daí advindas para o cenário jurídico brasileiro. Todos os pontos mencionados foram baseados principalmente na análise do direito das partes a uma tutela jurisdicional efetiva e tempestiva, sempre com enfoque no direito processual constitucional, destacando-se a importância do respeito ao devido processo legal nesses casos e a importância de se garantir à parte um processo célere e de duração razoável. / The theme of this study is the analysis, within the context of preliminary injunctive relief mechanisms and their positive and negative prerequisites, some of the restrictions imposed by current legislation on the cases where such relief can be granted, as well as the feasibility of their application in the current situation of their interpretation by the doctrine developed by legal scholars and the jurisprudence from the courts. An effort is made to demonstrate the application of these rules and the justification for their acceptance within the concept of legal security and the factual context of each of the cases analyzed. Additionally, there is critical analysis of the situations where these restrictions can be relativized, the reasons for that result and the consequences for the Brazilian legal scenario. All these points are based mainly on analysis of the right of parties to obtain effective and timely protection from the courts, always with focus on constitutional procedural law, highlighting the importance of respect for due legal process as well as the importance of assuring speedy administration of justice.

Este estudo aborda a viabilidade de enfrentamento, pela autoridade julgadora em processo administrativo fiscal, do argumento de inconstitucionalidade da lei que determina a exigência do tributo. Procede-se a uma análise crítica, a partir de precedentes dos Conselhos de Contribuintes do Ministério da Fazenda, da solução usualmente adotada, de não-conhecimento da irresignação do contribuinte, sob o fundamento da reserva de jurisdição. A proposta defende a possibilidade de pronunciamento do julgador administrativo, com efeitos para o caso concreto, além de sustentar a hipótese como um direito do contribuinte, à luz da garantia constitucional do devido processo legal e dos princípios da legalidade, da moralidade e da eficiência. / This study has the purpose of analyzing how the judge when ruling on administrative and fiscal lawsuits has the possibility of challenging the constitutionality of specific tax laws. Critical analysis has been done based on case laws from Taxpayers Councils at the Treasure Department, unknown taxpayers’ confrontation, and jurisdiction. This paper presents the possibilities the judge has when analyzing the suit and the defendant’s right related to constitutional guarantees concerning the due process of law and the principles of legality, morality and effectiveness.

I och med den hållbara omställningen kommer Sveriges elbehov fortsatt att öka, och vindkraften har konstaterats vara en ekologiskt hållbar källa till förnyelsebar energi - som kan användas för att möta detta behov. Men i etableringsprocessen för vindkraft finns många parametrar som ska vägassamman och kommunernas godkännande är en avgörande faktor.Miljöbalken säger nämligen att kommunen har rätt att nyttja ett veto i beslutsfattande gällande vindkraftsetableringar, som alltså ger dem möjligheten att säga nej till vindkraftsetableringar. Avsaknaden av detta godkännande, så kallat kommunala tillstyrkan, har under senaste åren vart den främsta orsaken till att vindkraft inte får tillstånd för etablering. I studien har kommunstyrelsens ordförande i 150 kommuner blivit tillfrågade att svara på om kommunen valt att inte tillstyrka vindkraft eller sagt direkt nej till etablering. Utifrån detta har de främsta anledningarna till varför kommunerna väljer att inte tillstyrka vindkraft kartlagts och många gånger är bedömningen av tillstyrkan baserad på lokal opinion eller frågor om naturvärden och friluftsområden – frågan är om det verkligen är frågor sombör ligga på kommunens bord att bedöma lämpligheten kring och vad kommunerna vinner på att faktiskt tillstyrka vindkraftsetableringar / Along with the sustainable transition, Sweden's need for electricity will continue to increase, and wind power has been found to be an ecologically sustainable source of renewable energy - which can be used to meet this need. But in the establishment process for wind power, there are many parameters that must be weighed together, and the municipalities' approval is a decisive factor. The Environmental law states that the municipality has the right to use a veto in decision-making regarding wind power installations, that gives them the right to stop wind power projects. The lack of this approval, so-called municipal approval, has in recent years been the main reason why wind power does not receive permission for establishment. In the study, the chairman of the municipal board in 150 municipalities was asked to answer whether the municipality chose not to endorse wind power or said outright no to establishment. Based on this, the main reasons why the municipalities choose not to endorse wind power have been mapped and many times the assessment of the support is based on local opinion or questions about natural values and outdoor areas - the question is whether is these are really questions that should be on the municipality's table to assess the suitability of and what the municipalities gain from actually supporting wind power installations. / <p>2023-06-02</p>

The procedural safeguard requirements of P.L. 94-142, the Education for All Handicapped Act of 1975 are designed to ensure the rights of parents and children in matters related to provisions of special edt!cation and related services. Provisions within the law provide for dispute resolution between parents and LEA through an impartial due process hearing. State education agencies are responsible to ensure these and other requirements in the law are fulfilled to receive federal monies under the Act. The literature suggests the due process hearing requirements have resulted in issues and outcomes that were unintended by the original design of these procedures to protect fundamental rights, and to ensure a fair and timely hearing. Information was obtained from the key participants in the process: LEAs, parents, and hearing officers. Through the administration of a survey instrument to 225 LEAs, parents, and hearing officers in Virginia, the following research questions were addressed: a) are the Virginia special education due process hearing requirements being implemented? b) to what extent are they being implemented? and c) what attitudes exist regarding these requirements from the respondents? The results of the study indicate that Virginia's hearing requirements are not being fully implemented and areas of needed improvement were cited in: a) timeline compliance, b) impartiality in due process hearings, c) LEA and hearing officer responsibilities, and d) consistency in the implementation of procedural safeguards. Negative attitudes towards the hearing procedures were influenced by the hearing officer's selection process, attitude and personal conduct of hearings, and knowledge of his duties and responsibilities. Informal methods of resolving disputes were considered desirable as compared to the formal adversarial hearing. This study has provided recommendations to the Virginia SEA for needed improvement in the implementation of the due process hearing requirements and suggestions for further research. / Ed. D.

Thesis (LLM) -- Stellenbosch University, 2004. / Stellenbosch University. Faculty of Law. Dept. of Public Law. / ENGLISH ABSTRACT: When evaluating a bail application, the court must take into consideration the interests of the accused against those of the community. The main goal of this assessment is to find a balance between said interests. While an application for bail is made at a stage where guilt has not been proven, it is of extreme importance that the court must not infringe on the fundamental rights of the accused which include the right to personal freedom and the presumption of innocence. In order to protect the rights of the bail applicant within the proper functioning of the legal system, it is important to determine the nature of bail proceedings. As shown in this thesis, bail proceedings are sui gelleris in nature, which means that a separate set of rules of the law of evidence is applicable to these proceedings. The object of this thesis is to identify the rules of law of evidence applicable to bail proceedings as well as to clarify the deviation from the normal rules of evidence which apply to the trial of the accused. In chapter one the purpose and nature of bail proceedings as well as the characteristics of accusatorial and inquisitorial systems, are discussed. Problem areas within the South African legal system with regards to bail applications are also highlighted in this chapter. In chapter two the application of the primary rules of the law of evidence with regards to bail proceedings are investigated as well as the admissibility of evidence pertaining to prior convictions of the applicant, opinion evidence and character evidence. In chapter three the admissibility of hearsay evidence at bail proceedings is discussed. The constitutionality of the privilege pertaining to the police docket is dealt with in chapter four. Chapter five deals with the infom1er's privilege. The requirements that have to be met in order to qualify for protection under the said privilege, are examined. Chapter six focuses on the privilege against self-incrimination and the manner In which it is applied in bail proceedings. The provisions of s 60(11B)(c) of the Criminal Procedure Act and the role of the presiding officer are also discussed in this chapter. Chapter seven focuses on the burden of proof in bail applications. Chapter eight contains a summary and recommendations. / AFRIKAANSE OPSOMMING: By die beoordeling van 'n borgaansoek moet die hof die be lange van die beskuldigde en die belange van die samelewing teen mekaar opweeg. Die doel van die betrokke verrigtinge is om 'n balans tussen hierdie belange te vind. Omdat borgtog ter sprake kom op 'n tydstip waar daar nog geen skuldigbevinding is nie, is dit van kardinale belang dat die hof ten aile tye moet waak teen die onregverdige inbreukmaking op die beskuldigde se fundamentele regte wat onder andere die reg op individuele vryheid en die vem10ede van onskuld insluit. Ten einde die regte van die borgaansoeker na behore te beskem1 sonder om die behoorlike funksionering van die regstelsel te belemmer, is dit belangrik om vas te stel wat die aard van borgverrigtinge is. Soos in hierdie tesis aangetoon word, is borgverrigtinge sui generis van aard. Dit het tot gevolg dat daar 'n aparte stel reels van die bewysreg bestaan wat op hierdie verrigtinge van toepassing is. In hierdie tesis word daar gepoog om die reels van die bewysreg wat op borgverrigtinge van toepassing is, te identifiseer en om die afwykings van die gewone bewysregreels wat op die verhoor van toepassing is, te verklaar. In hoofstuk een word die doel en aard van borgverrigtinge bespreek en word die kenmerke van die akkusatoriale en inkwisitoriale stelsels teen mekaar gestel. Die onduidelikhede oor die aard van borgverrigtinge in die Suid-Afrikaanse reg word ook aangeraak. In hoofstuk twee word die toepassing van die relevantheidsgrondreel by borgverrigtinge ondersoek, asook die toelaatbaarheid van getuienis oor die vorige veroordelings van die beskuldigde, opiniegetuienis en karaktergetuienis. Hoofstuk drie het betrekking op die toelaatbaarheid van hoorsegetuienis by borgverrigtinge. In hoofstuk vier word kwessies rakende dossierprivilegie behandel en die grondwetlikheid van sodanige privilegie, asook die toepassing daarvan, word van naderby beskou. In hoofstuk vyf word daar gefokus op die aanbrengersprivilegie. Die aard en toepassing van die privilegie asook die vereistes waaraan voldoen moet word alvorens daar op die betrokke privilegie gesteun kan word, word aangeraak. Hoofstuk ses fokus op die borgapplikant se privilegie teen selfinkriminasie. Die bepalings van a 60(11 B)(c) asook die rol van die voorsittende beampte word ook in hierdie hoofstuk aangespreek. Die sewende kwessie wat in verband met borgverrigtinge in die stu die ondersoek word, is die ligging van die bewyslas by sodanige verrigtinge. Dit word In hoofstuk sewe gedoen. Hoofstuk agt bevat 'n opsomming van sowel bevindings as aanbevelings.