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As imunidades tributárias e a livre concorrência / A modulação dos efeitos das decisões e a mudança do entendimento jurisprudencial no Direito Tributário / A modulação dos efeitos das decisões e a mudança do entendimento jurisprudencial no Direito Tributário / Tax immunities and Free TradingBrumatti, Flávia Lorena Peixoto Holanda 05 October 2011 (has links)
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Previous issue date: 2011-10-05 / This paper is intended to analyze the doctrine of the prospective overruling os the Courts decisions, focused on the principle of the legal certainty.
We understand that the Brazilian legal system only has protection mechanisms in cases that there is change of understanding at the administrative or legislative level. However, there is not a way to avoid the changes of understanding in the judiciary level, what may lead to a legal instability in the behavior of citizens. That is because citizens base their behavior according to the positions of the pacified jurisprudence. But, if such positions change abruptly, there is no instrument to facilitate the people have their rights preserved, since the new decision, as a rule, has retroactive effect.
In this scenario, we believe that the modulation of the effects of decisions might be used for such cases, so that there is the prospect of the effects of the judgment for all acts performed by citizens, especially in the taxation, preserving, the legal certainty which shall be given by the Government / Este trabalho tem o objetivo de analisar o instituto da modulação dos efeitos das decisões dos Tribunais, voltando a atenção para a segurança jurídica dos cidadãos.
Entendemos que o sistema jurídico brasileiro possui somente mecanismos de proteção nas hipóteses em que existe alteração de entendimento na esfera administrativa ou na esfera legislativa. No entanto, não há, atualmente, uma forma de se precaver das alterações de entendimentos do Poder Judiciário, o que pode acarretar uma situação de piora do estado dos jurisdicionados. Isto porque, os cidadãos pautam suas condutas de acordo com os posicionamentos pacificados na jurisprudência. Contudo, se tais posicionamentos são alterados de forma abrupta, a princípio não existe qualquer instrumento que possibilite que os jurisdicionados tenham seus direitos preservados, já que a nova decisão, em regra, possui efeitos retroativos.
Neste cenário, entendemos que a modulação dos efeitos das decisões deve ser utilizada justamente nestas hipóteses, fazendo com que haja a prospecção dos efeitos do julgamento, para que todos os atos praticados pelos cidadãos, principalmente na esfera tributária, sejam preservados, garantindo-se, assim, a segurança jurídica que deve ser conferida pelo Poder Público
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Beskerming van kinderregte in die Suid-Afrikaanse reg in die lig van die Kinderwet 38 van 2005Celliers, Charmaine 07 February 2013 (has links)
Afrikaans text / Suid-Afrika het ‘n ver pad gekom sedert die 16de eeu in die erkenning en
ontwikkeling van kinderregte. Kinderregte word vandag ten volle erken in
die Grondwet, wat die hoogste gesag in die land is. Hierdie studie het ten
doel om die beskerming van kinderregte in die Suid-Afrikaanse Reg te
ondersoek, met verwysing na die rol wat internasionale reg, soos die
United Nations Convention on the Rights of the Child (“die Konvensie”) en
die African Charter on the Rights and Welfare of the Child 1990 (“Afrika
Handves”) in die ontwikkeling van kinderregte gespeel het. Spesifieke
voorskrifte ingevolge waarvan die regte van kinders beskerm word is
ondersoek,insluitend artikel 28 van die Grondwet en sekere bepalings van
die Kinderwet. Weens die beperkte omvang van hierdie verhandeling, is
sekere afgebakende voorbeelde uit die Kinderwet ondersoek met
spesifieke verwysing na kinders se regte en tradisionele waardes soos
manlike besnydenis, vroulike besnydenis en maagdelikheidstoetse. Daar is
gekyk of die praktiese probleme op regeringsvlak, byvoorbeeld die
voorsiening en befondsing van maatskaplike dienste, die implementering
van die bepalings van die Kinderwet vertraag. Skrywer kom tot die slotsom
dat die bepalings van die Kinderwet alleenlik nie voldoende is om
effektiewe beskerming aan sekere groepe kinders te verleen nie en hierdie
probleme lei daartoe dat kinderregte nie behoorlik gerealiseer en
geïmplementeer word nie, en dat daar nie ‘n behoorlike balans tussen die
regte en verantwoordelikhede van die kind, die ouers en die staat bereik
word nie. Moontlike oplossings vir die probleem en tekortkominge in die
uitvoering van die Kinderwet word voorgestel in die slot hoofstuk. / South Africa has come a long way since the 16th century in the recognition
and development of children's rights. Children's rights are now fully
recognized in the Constitution, the supreme authority in the country. This
study aims to investigate the protection of children's rights in South African
law, with reference to the role of international law, such as the United
Nations Convention on the Rights of the Child and the African Charter on
the rights and Welfare of the child 1990, in the development of children's
rights. Specific provisions under which the rights of children protected is
examined, including Section 28 of the Constitution and certain provisions of
the Children’s Act. Due to the limited scope of this paper, some designated
examples from the Children’s Act are examined with particular reference to
children's rights and traditional values such as male circumcision, female
circumcision and virginity testing. It is looked at if whether the practical
problems experienced on government level, the provision and funding of
social services delay the implementation of the provisions of the Children's
Act .Author comes to the conclusion that the provisions of the Children
alone is not sufficient to ensure effective protection of the rights of certain
groups of children and that these problems led to children's rights not
properly realized and implemented, and that a proper balance between the
rights and responsibilities of the child, the parents and the state is not
reached. In the concluding chapter possible solutions to the problems and
shortcomings in the implementation of the Children’s Act is suggested. / Jurisprudence / LLM
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83 |
Beskerming van kinderregte in die Suid-Afrikaanse reg in die lig van die Kinderwet 38 van 2005Celliers, Charmaine 07 February 2013 (has links)
Afrikaans text / Suid-Afrika het ‘n ver pad gekom sedert die 16de eeu in die erkenning en
ontwikkeling van kinderregte. Kinderregte word vandag ten volle erken in
die Grondwet, wat die hoogste gesag in die land is. Hierdie studie het ten
doel om die beskerming van kinderregte in die Suid-Afrikaanse Reg te
ondersoek, met verwysing na die rol wat internasionale reg, soos die
United Nations Convention on the Rights of the Child (“die Konvensie”) en
die African Charter on the Rights and Welfare of the Child 1990 (“Afrika
Handves”) in die ontwikkeling van kinderregte gespeel het. Spesifieke
voorskrifte ingevolge waarvan die regte van kinders beskerm word is
ondersoek,insluitend artikel 28 van die Grondwet en sekere bepalings van
die Kinderwet. Weens die beperkte omvang van hierdie verhandeling, is
sekere afgebakende voorbeelde uit die Kinderwet ondersoek met
spesifieke verwysing na kinders se regte en tradisionele waardes soos
manlike besnydenis, vroulike besnydenis en maagdelikheidstoetse. Daar is
gekyk of die praktiese probleme op regeringsvlak, byvoorbeeld die
voorsiening en befondsing van maatskaplike dienste, die implementering
van die bepalings van die Kinderwet vertraag. Skrywer kom tot die slotsom
dat die bepalings van die Kinderwet alleenlik nie voldoende is om
effektiewe beskerming aan sekere groepe kinders te verleen nie en hierdie
probleme lei daartoe dat kinderregte nie behoorlik gerealiseer en
geïmplementeer word nie, en dat daar nie ‘n behoorlike balans tussen die
regte en verantwoordelikhede van die kind, die ouers en die staat bereik
word nie. Moontlike oplossings vir die probleem en tekortkominge in die
uitvoering van die Kinderwet word voorgestel in die slot hoofstuk. / South Africa has come a long way since the 16th century in the recognition
and development of children's rights. Children's rights are now fully
recognized in the Constitution, the supreme authority in the country. This
study aims to investigate the protection of children's rights in South African
law, with reference to the role of international law, such as the United
Nations Convention on the Rights of the Child and the African Charter on
the rights and Welfare of the child 1990, in the development of children's
rights. Specific provisions under which the rights of children protected is
examined, including Section 28 of the Constitution and certain provisions of
the Children’s Act. Due to the limited scope of this paper, some designated
examples from the Children’s Act are examined with particular reference to
children's rights and traditional values such as male circumcision, female
circumcision and virginity testing. It is looked at if whether the practical
problems experienced on government level, the provision and funding of
social services delay the implementation of the provisions of the Children's
Act .Author comes to the conclusion that the provisions of the Children
alone is not sufficient to ensure effective protection of the rights of certain
groups of children and that these problems led to children's rights not
properly realized and implemented, and that a proper balance between the
rights and responsibilities of the child, the parents and the state is not
reached. In the concluding chapter possible solutions to the problems and
shortcomings in the implementation of the Children’s Act is suggested. / Jurisprudence / LLM
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