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Imunidade tribut??ria musical na Constitui????o Federal de 1988: uma quimera frente a acordos internacionais em que a Rep??blica Federativa do Brasil ?? parte?Barcellos, Bernardo Marinho 09 March 2017 (has links)
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Previous issue date: 2017-03-09 / This research project examines the possibility of recognizing the tax immunity
inserted in section VI point ???e" Article 150 of the 1988 Constitution, introduced by
Constitutional Amendment. 75 of October 15, 2013, musical works of foreign artists,
under the principle of national treatment which governs the Federative Republic of
Brazil in its international tax relations. The paper aims to provide information for a
better understanding of the institute of international taxation, then analyze the
amendment that gave rise to the constitutional provision, in order to discuss the
subject of this project. Later they will be considered constitutional and legal
requirements necessary for problem resolution presented in order to present an
innovative interpretation of tax immunity Institute contemplated in Article 150, VI,
"and" the Magna Charta, and possible cases of applicability of the standard ,
particularly with respect to its length in the international tax scenario (eg saw the
Agreement on Trade-Related aspects of Intellectual Property rights, in Portuguese:
Agreement on aspects of Intellectual Property rights Related to Trade). Thus, the
work aims to demonstrate that from a reading according to the Constitution, an
integrative and teleological view is possible to extend the immunity of article 150,
section VI, paragraph "and" the material supports or digital files containing sound
recordings and v??deo-phonograms musical produced abroad containing musical
works of foreign and Brazilian authors. / Este trabalho de pesquisa analisou a possibilidade de reconhecimento da imunidade
tribut??ria insculpida no inciso VI al??nea e??? do artigo 150 da Constitui????o Federal de
1988, introduzida pela Emenda Constitucional n. 75, de 15 de outubro de 2013, ??s
obras musicais ou literomusicais de artistas estrangeiros, ?? luz do princ??pio do
tratamento nacional que rege a Rep??blica Federativa do Brasil em suas rela????es
tribut??rias internacionais. O trabalho pretendeu fornecer subs??dios para uma melhor
compreens??o sobre o instituto da imunidade tribut??ria, em seguida, estudar o projeto
de emenda que deu origem ao referido dispositivo constitucional, de modo a
problematizar o objeto deste trabalho. Posteriormente foram apreciados
pressupostos constitucionais necess??rios para a resolu????o do problema
apresentado, de modo a se propor uma inovadora interpreta????o do instituto da
imunidade tribut??ria contemplada no artigo 150, VI, ???e??? da Carta Magna, e os casos
poss??veis de aplicabilidade da norma, mormente quanto ?? sua extens??o no cen??rio
internacional (ex vi do Acordo sobre Aspectos dos Direitos de Propriedade
Intelectual Relacionados ao Com??rcio). Desse modo, o trabalho demonstra que a
partir de uma leitura conforme o texto constitucional, numa vis??o integrativa e
teleol??gica, ?? poss??vel estender tal imunidade aos suportes materiais ou arquivos
digitais que contenham fonogramas e videofonogramas musicais produzidos no
exterior contendo obras musicais ou literomusicais de autores estrangeiros e
brasileiros.
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O sistema recursal civil brasileiro e o direito fundamental ao contradit?rio : recursos de apela??o, agravo de instrumento, agravo interno e embargos de declara??oGarcia J?nior, Odilon Marques 13 July 2016 (has links)
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Previous issue date: 2016-07-13 / The present paper, which focuses on general theory of law and procedure in the master program, aims to analise the right of defense within civil appellate system regarding appeals to interlocutory decisions and clarification requests. It starts with acknowledgement of the regulatory effectiveness of constitution and recognition of the fundamental rights in the civil procedure in order to achieve the constitutionalization of the civil procedure. As a result of this phenomena legislation started being interpreted according to the rules, principles and values original from the constitution. The right of defense, as a dialectical method and fundamental procedural right, recovers special importance in the decision making process. In order to change classic view, restricted to the bilateralism to be heard, the right of defense start to be understood in a new dimension that demands from the judge, allowing the parties to have a democratic and effective participation when defending their rights. This new dimension to the right of defense was considered essencial in this paper. Besides allowing the participation and influence of the parties on the course and the outcomes of the process, the essencial right of defense requires the decisions not to be surprising to the parties, even knowing that this requires the judge?s knowledge. The essencial right of defense is also analysed from its conection point of view and interection with the procedural principles of cooperation, good faith, bounds of the judge to fact of de case, iuria novit curia, rational persuasion and clarification requests. The knowledge of the matter receives form the right of defense guidelines that affirm the participation and influence of the parties on decisions made by the court. Finally, a case study about brasilian precedents was undertaken, aiming to verify the adherence to new dimension brought by the right of defense. / Jurisdi??o e do Processo do Programa de P?s-gradua??o em Direito ? Mestrado e tem como objetivo analisar a incid?ncia do contradit?rio no ?mbito do sistema recursal c?vel, particularmente em rela??o aos recursos de apela??o, agravo de instrumento, agravo interno e embargos de declara??o. Parte-se do reconhecimento da efic?cia normativa do texto constitucional e da cataloga??o de direitos fundamentais de cunho processual, para se chegar ao fen?meno da constitucionaliza??o do processo civil. Como reflexo desse fen?meno, a legisla??o infraconstitucional passou a ser interpretada ? luz das regras, dos princ?pios e dos valores emanados pela Constitui??o Federal. O contradit?rio, como m?todo dial?tico e direito fundamental processual, volta a adquirir especial import?ncia na forma??o dos provimentos judiciais. Ao se desprender da vis?o cl?ssica, restrita ao conte?do de bilateralidade da audi?ncia, o contradit?rio passa a ser concebido em uma nova dimens?o que submete igualmente o juiz, permitindo, ?s partes, uma participa??o democr?tica e efetiva no exerc?cio e defesa de seus direitos. No presente estudo, essa nova dimens?o adquirida pelo contradit?rio ? denominada de substancial. Al?m de propiciar a participa??o e a influ?ncia das partes nos rumos e resultado do processo, o contradit?rio substancial imp?e que as decis?es judiciais n?o surpreendam as partes, ainda que se trate de mat?ria de ordem p?blica que imponha, ao juiz, seu conhecimento de of?cio. O contradit?rio substancial tamb?m ? analisado do ponto de vista de sua conex?o e conviv?ncia com os princ?pios processuais da coopera??o, da boa-f? objetiva, da vincula??o do causa, da iuria novit c?ria, da persuas?o racional e com o dever de fundamenta??o das decis?es judiciais. Em um segundo momento do estudo, o contradit?rio ? analisado especificamente no sistema recursal, com corte epistemol?gico nos recursos de apela??o, agravo de instrumento, agravo interno e embargos de declara??o. A cogni??o da mat?ria impugnada recebe, do contradit?rio substancial, diretrizes que asseguram a participa??o e a influ?ncia das partes nas decis?es proferidas pelo ?rg?o ad quem. Por fim, ? realizado um estudo de casos da jurisprud?ncia brasileira, com objetivo de verificar a exist?ncia de ades?o ? nova dimens?o adquirida pelo contradit?rio.
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Agress??o constitucional na exig??ncia de garantia pr??via como condi????o de admissibilidade dos embargos ?? execu????o fiscalMoreira, M??rcio Gon??alves 07 November 2015 (has links)
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Previous issue date: 2015-11-07 / In a Lawful Democratic State the law should be in line with the Federal Constitution, as even
the legislature owes allegiance to it. Possible legal instrument that affronts to the Constitution
must be removed from the legal system. The infra-constitutional legislation should only be
applied if it passes through the filter of the Constitution. The Judicial Law Review can only
have a normative instrument object edited under the aegis of the Constitution parameter to
control. So for pre-constitutional rules are the theories of reception and revocation, which are
used to solve the problem of the law that deals with the judgment assurance requirement to
oppose a legal resource for tax foreclosure, since Law No. 6830 / 80 was issued under the
aegis of the Federal Constitution repealed by the present Constitutional Book. The new
constitutional order as a fundamental right guaranteed broad access to justice, that is,
unrestricted, so to require the deposit of certain amount of money to discuss tax enforcement
is manifestly against the Constitution because it constitutes obstacle to free access to the
judiciary. Including even at the administrative level does not admit anymore the deposit as a
condition of admissibility of appeals. / No Estado Democr??tico de Direito as normas devem estar em conson??ncia com a
Constitui????o Federal, j?? que at?? mesmo o legislador a ela deve obedi??ncia. Eventual
instrumento normativo que afronta a Constitui????o Federal deve ser afastado do ordenamento
jur??dico. A legisla????o infraconstitucional somente deve ser aplicada se passar pelo filtro da
Constitui????o. O controle de constitucionalidade somente pode ter por objeto instrumento
normativo editado sob a ??gide da Constitui????o par??metro para o controle. Ent??o, para as
normas pr??-constitucionais existem as teorias da recep????o e revoga????o, as quais s??o utilizadas
para resolver o problema da norma que trata da exig??ncia de garantia do ju??zo para opor
embargos ?? execu????o fiscal, uma vez que a Lei n.?? 6830/80 foi editada sob a ??gide de
Constitui????o Federal revogada pela atual Carta Constitucional. A nova ordem constitucional
garantiu como direito fundamental o amplo acesso ao judici??rio, ou seja, irrestrito, de modo
que exigir da parte o dep??sito de determinado valor para discutir a execu????o fiscal ??
manifestamente contra a Constitui????o por constituir ??bice ao livre acesso ao judici??rio.
Inclusive at?? mesmo na esfera administrativa n??o se admite mais o dep??sito como condi????o
de admissibilidade dos recursos.
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Promessas constitucionais e pol??ticas p??blicas: o controle das decis??es pol??ticas no processo de formula????o das pol??ticas p??blicas e o papel do Minist??rio P??blicoSilva Neto, Nathan da 30 July 2016 (has links)
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Previous issue date: 2016-07-30 / This study supports the idea that the intervention of the public prosecutor in the public policy process, ie, the steps of creation of public policies, as policy decisions watchdog, is a measure that provides editing policies compliant with the Federal Constitution, ie, quality public policy, efficient, and able to promote the evolution of Brazilian society, always with respect to the constitutional precepts. Initially, the study presents a conceptual notion of public policy, pointing at this point, a behavioral approach to this conceptual notion. Further, we state that the formulation of activity of public policy stems from an eminently political and decision-making, marked, therefore, by an immanent discretion. On the characteristics that mark this formulation process, the study addresses the theories of public choices and limited rationality to demonstrate the need for control of the decisions taken in the public policy process, given the risks arising from the political discretion abuse. The study presents a constitutional notion of discretion to highlight the submission process of developing public policies to constitutional principles. In this discussion, we stress the constitutional principle of efficiency and its close relationship with the Economic Analysis of Law, a connection that increases the demand for great public policy, top quality, considering the resources available. Given the concern to ensure the formulation of appropriate public policies (efficient, high quality) the study concludes that the prosecution, because of its constitutional profile and the legal instruments available to it, can and should manage a set of strengthening relations / punishment to control the decisions of policy makers in order to edit that public policy in accordance with the Federal Constitution. / O presente estudo defende a ideia de que a interven????o do Minist??rio P??blico no processo de formula????o de pol??ticas p??blicas, ou seja, nas etapas de cria????o das pol??ticas p??blicas, como ??rg??o de controle das decis??es pol??ticas, ?? medida que propicia a edi????o de pol??ticas p??blicas conformes ?? Constitui????o Federal, ou seja, pol??ticas p??blicas de qualidade, eficientes, capazes de promover a evolu????o da sociedade brasileira, sempre em respeito aos preceitos constitucionais. Inicialmente, o estudo apresenta uma no????o conceitual de pol??ticas p??blicas, apontando, neste ponto, uma abordagem comportamental desta no????o conceitual. Mais adiante, afirma-se que o a atividade de formula????o das pol??ticas p??blicas decorre de um processo eminentemente pol??tico e decis??rio, marcado, portanto, por uma discricionariedade imanente. Diante das caracter??sticas que marcam esse processo de formula????o, o estudo aborda as teorias das escolhas p??blicas e da racionalidade limitada para demonstrar a necessidade de controle das decis??es tomadas no processo de formula????o de pol??ticas p??blicas, haja vista os riscos que decorrem do abuso da discricionariedade pol??tica. O estudo apresenta uma no????o constitucional da discricionariedade para destacar a submiss??o do processo de elabora????o de pol??ticas p??blicas aos princ??pios constitucionais. Nesta discuss??o, sublinha-se o princ??pio constitucional da efici??ncia e sua ??ntima rela????o com a An??lise Econ??mica do Direito, conex??o que refor??a a exig??ncia de pol??ticas p??blicas ??timas, de m??xima qualidade, considerando os recursos dispon??veis. Diante da preocupa????o em se garantir a formula????o de pol??ticas p??blicas adequadas (eficientes, de alta qualidade) o estudo conclui que o Minist??rio P??blico, em raz??o de seu perfil constitucional e dos instrumentos jur??dicos que disp??e, pode e deve gerir um conjunto de rela????es de refor??o/puni????o de modo a controlar as decis??es dos formuladores de pol??ticas p??blicas, a fim de que editem pol??ticas p??blicas em conformidade com a Constitui????o Federal.
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A responsabilidade civil extracontratual do estado na presta??o de servi?os p?blicos de sa?deFran?a, Catarina Cardoso Sousa 29 June 2015 (has links)
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Previous issue date: 2015-06-29 / O presente trabalho tem por objetivo examinar o modelo jur?dico brasileiro para a responsabilidade civil extracontratual do Estado na presta??o de servi?os p?blicos de sa?de, sob a perspectiva da teoria tridimensional do Direito. Com amparo em pesquisa bibliogr?fica e documental, com ?nfase na legisla??o, doutrina e jurisprud?ncia brasileiras, chegou-se as seguintes conclus?es. O direito ? sa?de ? tipificado na Constitui??o Federal como direito fundamental social, e compreende a pretens?o de obter do Estado, o fornecimento de bens ou a presta??o de servi?os que reduzam o risco de doen?a e de outros agravos; ou, promovam, protejam e recuperem o bem estar f?sico e ps?quico. Uma vez violado o direito fundamental ? sa?de, disponibiliza ao administrado, dentre outras garantias fundamentais, a responsabilidade civil extracontratual do Estado. A presta??o de servi?os p?blicos pelo Estado pode ser feita diretamente, por meio da Administra??o P?blica Direta ou Indireta, ou pelo recurso a entes privados. De todo modo, a presta??o de servi?os de sa?de p?blica se encontra integralmente subordinada aos princ?pios de Direito Administrativo, devendo ser integralmente custeada pelas receitas tribut?rias. Como a presta??o de servi?os de sa?de p?blica faz parte da atividade administrativa do Estado, n?o h? como se afastar a aplicabilidade da garantia da responsabilidade civil extracontratual do Estado em face dos danos sofridos pelos administrados enquanto usu?rios desses servi?os. Por conseguinte, aplica-se a teoria do risco administrativo, mesmo nas hip?teses de omiss?o estatal lesiva e il?cita. / This study aims to examine the Brazilian legal model for the non-contractual
liability of the state in providing public health services, from the perspective of threedimensional
theory of law. Up based on bibliographical and documentary research,
with emphasis on legislation, doctrine and Brazilian jurisprudence, the following
conclusions were reached. The right to health is typified in the Constitution as a social
fundamental right, and understands the pretension to obtain from the State, the supply
of goods or the provision of services that reduce the risk of disease and other health
problems; or promote, protect and recover the physical and mental well-being. Once
violated the fundamental right to health, provides the managed, among other
fundamental guarantees, the non-contractual liability of the state. The provision of
public services by the state can be made directly through the Direct or Indirect Public
Administration, or by recourse to private entities. In any case, the provision of public
health services is entirely subordinate to the principles of administrative law and should
be fully funded by tax revenues. As the provision of public health services is part of the
administrative activity of the State, there is no way to exclude the application of the
guarantee of non-contractual liability of the state in the face of the damage suffered by
administered as users of these services. Therefore, it applies the theory of
administrative risk, even in the event of harmful and illegal state failure.
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Biomassa e desenvolvimento sustent?vel e s?cio regional no Brasil: uma an?lise ? luz da Constitui??o Federal de 1988Azevedo, Flaviana Marques de 08 March 2013 (has links)
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Previous issue date: 2013-03-08 / It is verified worldwide an increasing concern with the protection of natural resources in the planet, a fact that became relevant in Brazil since the promulgation of the Constitution of 1988, based on the viewpoint of sustainable development, which seeks to promote economic activities in the country according to the need for conservation and preservation of natural resources for the use of present and future generations. In addition, we seek to reduce the differences that occur in our society by determining as a fundamental objective to be persecuted by the Federative Republic of Brazil the reduction of social and regional inequalities. A value that should also be observed in the context of economic activities developed here, since it is a general principle of financial and economic order of the country. Therefore, considering the exhaustion of world s reserves of fossil fuels, as well as the impacts on the environment, especially for the large emission of greenhouse effect gases, the debate about the need to change the global energy matrix increases while alternative energy sources appears as a bet to fulfill the contemporary aspirations for sustainability, and Brazil emerges in a very favorable position, because it has the essential natural conditions to allow this sector s full development. In this perspective, the work has the scope to analyze how the production of alternative energy sources may act in the search for concretization of constitutional values, to promote sustainable development for present and future generations, and to reduce regional and social inequalities in an attempt to improve the quality of life of the population. It will also be observed the current regulatory framework of alternative energy sources in the national laws to verify the existence of legal and institutional security, which is necessary to guarantee the full development of the sector in the country. And to investigate the expected results, it will be observed through the concrete evaluation of specific practices adopted in the industry, analyzing their actual compliance with the constitutional provisions under analysis, based on the examination of the possibility of using renewable biomass sources for biofuel production, promoting development to the country, indicating the opening lines about how this important sector can act to solve the energy challenge today / ? verificada mundialmente uma crescente preocupa??o com a prote??o dos recursos naturais do planeta, fato que ganhou for?a no Brasil a partir da promulga??o da Constitui??o Federal de 1988, com base na ?tica do desenvolvimento sustent?vel que busca promover as atividades econ?micas no pa?s em conformidade com a necessidade de conserva??o e preserva??o dos recursos naturais para o uso das presentes e futuras gera??es. Ademais, busca-se reduzir as diferen?as que ocorrem em nossa sociedade, ao determinar como objetivo fundamental a ser perseguido pela Rep?blica Federativa do Brasil a redu??o das desigualdades sociais e regionais. Valor que tamb?m dever? ser observado no ?mbito das atividades econ?micas aqui desenvolvidas, pelo fato de tratar-se de princ?pio geral da ordem econ?mica e financeira do pa?s. Assim, diante do esgotamento das reservas mundiais de combust?veis f?sseis, bem como pelos impactos gerados ao meio ambiente, sobretudo pela grande emiss?o de gases de efeito estufa, amplia-se o debate acerca da necessidade da altera??o da matriz energ?tica mundial, surgindo as fontes renov?veis de energia como a grande aposta global para atender os anseios contempor?neos de sustentabilidade, e despontando o Brasil em uma posi??o bastante favor?vel, por possuir as condi??es naturais essenciais para permitir o pleno desenvolvimento do setor. Nessa perspectiva, o trabalho tem o escopo de analisar como a produ??o de fontes renov?veis de energia poder? atuar na busca pela concretiza??o dos valores constitucionalmente consagrados, de promover o desenvolvimento sustent?vel para as gera??es presentes e futuras, e diminuir as desigualdades s?cio regionais, numa tentativa de melhorar a qualidade de vida da popula??o. Observa-se ainda o marco regulat?rio das fontes renov?veis de energia existente no ordenamento jur?dico p?trio, a fim de verificar a exist?ncia da seguran?a jur?dica e institucional necess?ria para garantir o pleno desenvolvimento do setor no pa?s. E a averigua??o dos resultados almejados ocorre atrav?s da avalia??o concreta das pr?ticas adotadas no setor, analisando a sua compatibiliza??o efetiva com as previs?es constitucionais ora em an?lise, a partir do exame da possibilidade de utiliza??o de fontes biomassa para a produ??o de biocombust?veis na promo??o do desenvolvimento do pa?s, indicando as linhas iniciais acerca de como esse importante setor poder? atuar na solu??o do desafio energ?tico da atualidade
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As decis??es do Conselho Administrativo de Recursos Fiscais desfavor??veis ao Fisco e o acesso ao Judici??rioSantos, Marcos Paulo de Ara??jo 02 December 2015 (has links)
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Previous issue date: 2015-12-02 / This study aims to make an analysis of whether or not the tax authorities to resort to the Judiciary way when, still in the harvest of the Board of Tax Appeals (CARF), obtains unfavorable decisions. Therefore, without any pretension of exhausting the topic , given its controversy nationwide and with few judged accordingly and dichotomous doctrinal understandings , especially discussing possible breach of the principle of inafastability of stamped jurisdiction in item XXXV of Article 5 of the Constitution 1988 Federal. / O presente estudo tem por objetivo fazer uma an??lise sobre a possibilidade ou n??o do Fisco recorrer as vias do Poder Judici??rio quando, ainda na seara do Conselho Administrativo de Recursos Fiscais (CARF), obtiver decis??es desfavor??veis. Assim sendo, sem qualquer pretens??o de esgotar o tema, face sua controv??rsia em ??mbito nacional e ainda com poucos julgados nesse sentido, bem como entendimentos doutrin??rios dicot??micos, sobretudo discutindo eventual viola????o do princ??pio da inafastabilidade da jurisdi????o estampado no inciso XXXV do artigo 5?? da Constitui????o Federal de 1988.
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